1230 – Bill No. 218 Sales Tax

AN ORDINANCE AMENDING AND CORRECTING SALES TAX ORDINANCE NUMBER 1198

WHEREAS, by Bill No. 182, Ordinance No. 1198 passed on the 23^rd day of December 2003, and approved by voters on April 6, 2004, the City of Rich Hill imposed a sales tax at the rate of 1% of the receipts on the sales at retail of all goods and services subject to sales tax imposed by the State of Missouri for the purpose of providing funds for continued operation and maintenance of a full time police department, fire department and parks system.  One half cent to be used for the continued operation and maintenance of the police department, one fourth cent to be used for repair and replacement of fire department equipment and facility, and one fourth to be used for the maintenance of and improvements to the city park system; and

WHEREAS, after the adoption of said Sales Tax Ordinance for the Police Department, Parks and Fire Department, and its approval by voters at an election held on April 6, 2004, it was determined that certain sections of the ordinance contained clerical errors; and

WHEREAS, the Board of Alderman of the City of Rich Hill, Missouri has determined that the ballot language contained in said ordinance and submitted to voters was correct and have contacted the Missouri Department of Revenue who in turn advised the City that since the ballot language for the imposition of the sales tax was correct as adopted, the past collection of the sales tax was and is valid but that the city should correct the clerical errors contained in the original ordinance in the manner hereinafter set forth.

NOW THEREFORE, BE IT ORDAINED BY THE BOARD OF ALDERMAN OF THE CITY OF RICH HILL, MISSOURI, AS FOLLOWS:

1.         That Bill No. 182, Ordinance No. 1198 of the City of Rich Hill, Missouri is hereby amended, nunc pro tunc, to correct the following sections of that ordinance to read as if originally adopted as follows;

Section 1.         Pursuant to the authority granted by the provisions of Sections 94.500 to 94.570 RSMo., a tax for the continued operation and maintenance of the police department, the repair and maintenance of fire department equipment and facility, and maintenance of and improvements to the city park system, is hereby imposed upon all sellers for the privilege of engaging in the business of selling tangible personal property or rendering taxable services at retail to the extent and in the manner provided in Section 144.010 to 144.525 RSMo., and the rules and regulations of the Director of Revenue issued pursuant thereto.  The rate of the tax shall be one percent (1%) on the receipts from the sale at retail of all tangible personal property or taxable services at retail within the City of Rich Hill, Missouri, if such property and taxable services are subject to taxation by the State ofMissouri, under the provisions of Sections 144.010 to 144.525 RSMo.  The tax shall become effective as provided in subsection 4 of Section 94.510 RSMo., and shall be collected pursuant to the provisions of Sections 94.500 to 94.550 RSMo.

Section 6.       All revenue received by the City of Rich Hill, Missouri as a result of the tax hereby created shall be for the purpose of providing funds for the continued operation and maintenance of the police department, repair and maintenance of fire department equipment and facilities, and the maintenance of and improvements to the city parks system.  One half cent to be used for the continued operation and maintenance of the police department, one fourth cent to be used for repair and replacement of fire department equipment and facility, and one fourth to be used for the maintenance of and improvements to the city park system. 

2.         That the balance of Bill No. 182, Ordinance No. 1198 shall continue to read in the form originally adopted.

3.         All ordinances or parts of ordinances in conflict with the provisions of this ordinance are hereby repealed