COMMITTEE SUBSTITUTE FOR ORDINANCE NO. 090011

Adopting the Show Me Green Sales Tax Holiday for City sales taxes on energy star certified appliances from April 19 through April 25, 2009; and directing the City Clerk to provide a certified copy of this ordinance no later than March 3, 2009 to the Missouri Department of Revenue as notice of the City's participation in the sales tax holiday.

WHEREAS, the Missouri General Assembly enacted Senate Bill 1181 in its 2008 Session which established a Missouri sales tax holiday known as the Show Me Green Sales Tax Holiday; and

WHEREAS, the law, codified at Section 144.526, Revised Statutes of Missouri, provides that political subdivisions of the State of Missouri, may participate in a sales tax holiday which specifically exempts from sales tax all retail sales of any energy star certified new appliance, up to one thousand five hundred dollars per appliance, during a seven-day period beginning at 12:01 a.m. on April nineteenth and ending at midnight on April twenty-fifth; and

WHEREAS, it is the desire of the City to participate in the sales tax holiday from April 19 through April 25, 2009; NOW, THEREFORE,

BE IT ORDAINED BY THE COUNCIL OF KANSAS CITY:

Section 1. Participation in sales tax holiday. That pursuant to the authority granted the City by Section 144.526.4, Revised Statutes of Missouri, the City of Kansas City, Missouri, declares its participation in the Show Me Green Sales Tax Holiday established by the State of Missouri for April 19 through April 25, 2009.

Section 2. City Clerk notification. That the City Clerk will provide a certified copy of this ordinance to the Missouri Department of Revenue as notice of the City's participation in the sales tax holiday no later than March 3, 2009.

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Approved as to form and legality:

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Heather A. Brown

Assistant City Attorney