IN THE COUNTY LEGISLATURE OF JACKSON COUNTY, MISSOURI
Title
AN ORDINANCE submitting to the qualified voters of Jackson County, Missouri, at a special election to be held on August 8, 2023, a question authorizing Jackson County to impose a local use tax at the rate authorized by law.
Intro
ORDINANCE NO. 5747, May 15, 2023
INTRODUCED BY DaRon McGee, County Legislator
Body
WHEREAS, section 144.757, RSMo Supp. 2022, authorizes each county and municipality to impose, if approved by its qualified voters, a local use tax at the local sales tax rate in effect in the county or municipality, on tangible personal property purchased in a foreign jurisdiction upon which no sales tax has been paid; and,
WHEREAS, Jackson County businesses are at a disadvantage when competing with foreign businesses in the sale of products because foreign businesses pay a use tax equal to the combined sales tax only to those jurisdictions that impose use taxes, which Jackson County does not, while Jackson County businesses pay the full sales tax, the net effect of which is the tax is less for a purchaser in Jackson County if that purchaser buys from a foreign vendor; and,
WHEREAS, it is the desire of the Legislature to assist Jackson County businesses and level the playing field for them to compete with foreign vendors; now therefore,
BE IT ORDAINED by the County Legislature of Jackson County, Missouri, as follows:
Section 1. Pursuant to the provisions of ?144.757, RSMo. Supp. 2022, there is hereby submitted to the qualified voters of Jackson County, Missouri, at a special election to be held on August 8, 2023, a question authorizing Jackson County to impose a local use tax.
Section 2. If authorized, the local use tax will be imposed on the privilege of storing, using, or consuming within Jackson County, any article of tangible person property not exempt from or subject to Missouri state and local sales taxes, but will not apply with respect to the storage, use, or consumpt...
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