IN THE COUNTY LEGISLATURE OF JACKSON COUNTY, MISSOURI
Title
AN ORDINANCE submitting to the qualified voters of Jackson County, Missouri, at the primary election to be held on August 6, 1996, a question authorizing Jackson County to impose a local use tax at the rate of three-quarters of one percent (.75%).
Intro
ORDINANCE 2544, June 3, 1996
INTRODUCED BY James D. Tindall, County Legislator
Body
WHEREAS, by Senate Bill 981 (Laws 1996), Missouri's statewide local use tax at the rate of one and one-half percent (1.5%) on the privilege of storing, using, or consuming any item of tangible personal property within the state, not exempt from or subject to sales tax, previously imposed by 144.748, RSMo, was repealed; and,
WHEREAS, in its stead, S.B. 981 authorized each county and municipality to impose, if approved by its qualified voters, its own local use tax at the rate of the local sales tax(es) in effect in the county or municipality which, in Jackson County, is three-quarters of one percent (.75%); and,
WHEREAS, the Legislature believes it appropriate to seek approval of this local use tax in order to level the playing field between Missouri vendors and those from out-of-state, who are not generally subject to Missouri's sales taxes on purchases by Missouri residents; now therefore,
BE IT ORDAINED by the County Legislature of Jackson County, Missouri, as follows:
Section 1. Pursuant to the provisions of 144.747, RSMo (S.B. 981, L. 1996), there is
hereby submitted to the qualified voters of Jackson County, Missouri, at the primary election to be held on August 6, 1996, a question authorizing Jackson County to impose a local use tax at the rate of three-quarters of one percent (.75%).
Section 2. If authorized, the local use tax will be imposed for general revenue purposes, on the privilege of storing, using, or consuming within Jackson County, any article of tangible personal property not exempt from or subject to Missouri state and local sales taxes, but will not apply with respect to the storage, use, or consumption of any article of tangible personal property purchased, produced, or manufactured outside the state of Missouri until the transportation of the article has finally come to rest within Jackson County or until the article has become commingled with the general mass of property of Jackson County.
Section 3. The rate of the local use tax shall be three-quarters of one percent (.75%). If any Jackson County sales tax is repealed or the rate thereof is reduced or raised, pursuant to voter approval, the local use tax rate shall also be deemed to be repealed, reduced, or raised by the same action.
Section 4. No person shall be required to file a use tax return by virtue of the local use tax authorized by this ordinance if that person's total purchases from out-of-state vendors do not exceed two thousand dollars in any calendar year; and,
Section 5. The qualified voters at said election shall vote by ballot and the ballots to be used at said election shall contain the following language:
JACKSON COUNTY, MISSOURI
QUESTION # 1
PRIMARY ELECTION
AUGUST 6, 1996
OFFICIAL BALLOT
Shall the County of Jackson impose a local use tax at the same rate as the total county sales tax rate, currently three quarters of one-percent (.75%), provided that if the county sales tax rate is reduced or raised by voter approval, the local use tax rate shall also be reduced or raised by the same action? A use tax return shall not be required to be filed by persons whose purchases from out-of-state vendors do not exceed two thousand dollars in any calendar year.
Yes
No
If you are in favor of the question, place an "x" in the box opposite "Yes." If you are opposed to the question, place an "x" in the box opposite "No."
Section 6. If the majority of the qualified voters at said election shall vote in favor of the approval of this question, the local use tax, if imposed by the County Legislature shall be effective October 1, 1996.
Section 7. The Clerk of the Legislature is hereby authorized and directed to notify the Jackson County and Kansas City Boards of Election Commissioners of the adoption of this Ordinance no later than 5:00 p.m. on June 11, 1996, and to include in said notification all of the terms and provisions required by 115.125, RSMo 1994.
Attorney
Effective Date: This Ordinance shall be effective immediately upon its passage by the County Executive.
APPROVED AS TO FORM:
____________________________ ______________________________
County Counselor
I hereby certify that the attached Ordinance, Ordinance #2544 introduced on June 3, 1996, was duly passed on _________June 10__________, 1996 by the Jackson County Legislature. The votes thereon were as follows:
Yeas _____6_________ Nays _____0________
Abstaining ____1_______ Absent _____2______
This Ordinance is hereby transmitted to the County Executive for her signature.
________________________ ____________________________
Date Mary Jo Brogoto, Clerk of Legislature
I hereby approve the attached Ordinance #2544.
_______________________ _______________________________
Date Katheryn J. Shields, County Executive