File #: 2544    Version: 0 Name: Imposing a local use tax voter question
Type: Ordinance Status: Passed
File created: 6/3/1996 In control: Inter-Governmental Affairs Committee
On agenda: Final action: 6/10/1996
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%).
Sponsors: James D. Tindall
Indexes: ELECTION, QUALIFIED VOTERS
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personal property within the state, not exempt from or subject to sales tax, previously imposed by 144.748, RSMo, was repealed; and,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 stat...

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