Jackson County Missouri - File #: 5741

• File #: 5741
• Version: 0
• Name: imposing 3% countywide sales tax - non-medicinal marijuana
• Type: Ordinance
• Status: Passed
• File created: 4/26/2023
• In control: Budget Committee
• On agenda: 5/1/2023
• Final action: 5/9/2023
• Title: AN ORDINANCE imposing a countywide sales tax of three percent on all tangible personal property retail sales of adult use, non-medicinal marijuana.
• Sponsors: Manuel Abarca IV
• Indexes: MARIJUANA, SALES TAX
• Related files: 5710, 21383

Date	Ver.	Action By	Action	Result
5/9/2023	0	County Legislature	perfect	Pass
5/9/2023	0	Budget Committee	recommend for perfection	Pass
5/9/2023	0	County Legislature	adopt	Pass
5/6/2023	0	County Legislature	Go To 3rd Perfection	Pass
5/5/2023	0	County Legislature	Go To 2nd Perfection	Pass
5/2/2023	0	County Legislature	Go To 1st Perfection	Pass
5/1/2023	0	County Legislature	assign to committee

IN THE COUNTY LEGISLATURE OF JACKSON COUNTY, MISSOURI


Title
AN ORDINANCE imposing a countywide sales tax of three percent on all tangible personal property retail sales of adult use, non-medicinal marijuana.

Intro
ORDINANCE NO. 5741, May 1, 2023

INTRODUCED BY Manuel Abarca IV, County Legislator

Body
WHEREAS, article XIV, section 2.6(5) of the Missouri Constitution authorizes the governing body of a county to impose a countywide sales tax on all tangible personal property retail sales of adult use non-medicinal marijuana sold in such county; and,

WHEREAS, article XIV, section 2.6(5) provides that the tax authorized by this section shall be in addition to any and all other sales taxes allowed by law, except that no ordinance or order imposing a sales tax shall be effective unless the governing body of the county submits to the voters of the county, at a county or state general, primary, or special election, a proposal to authorize the governing body of the county to impose the tax; and,

WHEREAS, by Ordinance 5710, dated January 24, 2023, the County submitted to its voters, at a special election held on April 4, 2023, a question authorizing the County to impose a countywide sales tax of three percent on all tangible personal property retail sales of adult use, non-medicinal marijuana, with the proceeds to be used to fund community services, veteran services, and other public purposes authorized for the expenditure of County general revenues; and,
WHEREAS, at this special election, by a vote of 65% to 35%, the voters of Jackson County did approve this countywide sales tax; and,

WHEREAS, it is now appropriate that the County adopt this Ordinance imposing the sales tax and authorizing the Missouri Department of Revenue to begin collecting such revenues; now therefore,

BE IT ORDAINED by the County Legislature of Jackson County, Missouri, that a countywide sales tax is hereby imposed at the rate of three percent on all tangible personal property retail...