IN THE COUNTY LEGISLATURE OF JACKSON COUNTY, MISSOURI
Title
AN ORDINANCE submitting to the qualified voters of Jackson County, Missouri, at the general election to be held on November 8, 2016, a question authorizing the continuance of the application and collection of the local sales tax levied in the County on the titling of motor vehicles, trailers, boats, and outboard motors purchased from a source other than an authorized Missouri dealer.
Intro
ORDINANCE NO. 4843, May 16, 2016
INTRODUCED BY Scott Burnett, Crystal Williams, Theresa Galvin, Garry Baker, Tony Miller, Alfred Jordan, Dennis Waits, Dan Tarwater III, and Greg Grounds, County Legislators
Body
WHEREAS, in the case of Street v. Director of Revenue, 361 S.W.3d 355 (Mo. banc 2012), the Missouri Supreme Court held that a Missouri local government that does not impose a local compensating use tax could not collect a local use or local sales tax on the titling of motor vehicles, trailers, boats, and/or outboard motors, purchased by local residents from sources outside the State of Missouri; and,
WHEREAS, in Senate Bills 23 and 99 (Laws 2013), codified at ?32.087, RSMo Supp. 2013, the General Assembly provide temporary relief from this Court ruling by treating the taxes on such out-of-state purchases as sales taxes, and not use taxes; and,
WHEREAS, section 32.087 also requires that cities and counties, such as Jackson County, which do not impose a voter-approved local use tax, must submit a question to their voters on or before the November 8, 2016 general election authorizing the continuation of the collection of this sales tax; and,
WHEREAS, by House Bill 2140 (Laws 2016), signed by the Governor on May 4, 2016, the General Assembly extended the deadline for voter approval of such a question until November 6, 2018; and,
WHEREAS, if Jackson County does not seek and obtain voter approval for the continued collection of this tax by November 6, 2018, the county will face significant revenue...
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