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.
________________________________________
Approved as to
form and legality:
______________________________
Heather A.
Brown
Assistant City Attorney