Cross References — As to purchasing, see ch. 140; as to payment of expenses for city officials, see §115.010 of this Code; as to bonds for city officials, see §115.090; as to signing all city orders, drafts and warrants by mayor, see §110.020; as to publication of semi-annual financial statements by board of aldermen, see §110.140; as to city collector, see §§115.180 — 115.210; as to licenses generally, see ch. 605.
[Code 1955 §2-1; CC 1970 §11-1]
The fiscal period of the City shall be one (1) year, beginning on April first (1st) and ending on March thirty-first (31st), both inclusive.
A. 
Prior to the commencement of each fiscal year, a budget for the City shall be prepared and the same will be presented to and approved by the Board of Aldermen.
B. 
The annual budget shall present a complete financial plan for the ensuing fiscal year and shall include at least the following information:
1. 
A budget message describing the important features of the budget and major changes from the preceding year;
2. 
Estimated revenues to be received from all sources for the budget year, with a comparative statement of actual or estimated revenues for the two (2) years next preceding, itemized by year, fund and source;
3. 
Proposed expenditures for each department, office, commission, and other classification for the budget year, together with a comparative statement of actual or estimated expenditures for the two (2) years next preceding, itemized by year, fund, activity and object;
4. 
The amount required for the payment of interest, amortization and redemption charges on the debt of the City; and
5. 
A general budget summary.
C. 
In no event shall the total proposed expenditures from any fund exceed the estimated revenues to be received plus any unencumbered balance or less any deficit estimated for the beginning of the budget year; provided, that nothing herein shall be construed as requiring the City to use any cash balance as current revenue or to change from a cash basis of financing its expenditures.
[CC 1970 §11-4; Ord. No. 646 §§1 — 2, 8-4-1964]
A. 
The City is hereby authorized to enter into an agreement with the County for the purpose of having the County process and extend real and personal property abstracts of the City and prepare the City's real and personal property tax bills as is provided by Article VI, Section 16 of the Constitution of Missouri, Section 70.220, RSMo., and Section 22(18), Article III of the Home Rule Charter of St. Louis County, Missouri.
B. 
The Mayor of the City is hereby authorized and empowered to execute such agreement, in duplicate, for and in behalf of the City.
[CC 1970 §§11-10 — 11-13; Ord. No. 755 §§1 — 4, 11-17-1970]
A. 
There shall be levied, collected and paid a City sales tax for the benefit of the City of Rock Hill at the rate of one percent (1%) on the receipts from the sale at retail of all tangible personal property, and on taxable services at retail within the City of Rock Hill if such property and services are subject to taxation by the State of Missouri under the provisions of Section 144.010 to 144.525, RSMo.
B. 
The tax shall become effective and collected as provided in Act No. 119 of the 75th General Assembly of the State of Missouri, and shall be subject to all of the provisions of said Act No. 119 of the 75th General Assembly of the State of Missouri.
C. 
All payments due the City of Rock Hill from sales tax collections under this Section shall be made to the City Clerk of the City of Rock Hill, Missouri.
D. 
All revenues collected from the sales tax provided for in this Section shall become part of the general revenue of the City of Rock Hill, Missouri.
[Ord. No. 1274 §1, 9-20-1994; Ord. No. 1314 §1, 10-17-1995]
A. 
There is hereby established a sales tax of one-half of one percent (0.5%) on receipts from the sale at retail of all tangible personal property or taxable services at retail within the City of Rock Hill, Missouri, which are subject to taxation under the provisions of Sections 144.010 to 144.525, RSMo., for the purpose of funding capital improvements, including the operation and maintenance of capital improvements. This tax shall be in addition to all other taxes presently in force and effect.
B. 
It is hereby established that the City of Rock Hill selects Option 1 of Subsection (4) of Section 1 of 94.890, RSMo., to receive eighty-five percent (85%) of the sales taxes in the amount of one-half of one percent (0.5%) on all retail sales made in the City of Rock Hill which are subject to taxation under the provisions of Sections 144.010 to 144.525, RSMo., for the purpose of funding capital improvements, including the operation and maintenance of capital improvements.
[Ord. No. 1258 §1, 11-16-1993]
There is hereby established a local option sales tax in the amount of one-fourth of one percent (0.25%) from the receipts of the sale of all retail tangible personal property and taxable services within the City of Rock Hill. This tax shall be in addition to all other taxes presently in force and effect.
[Ord. No. 1444 §§1 — 3, 9-4-2001]
A. 
There is hereby levied a sales tax in the amount of one-fourth of one percent (0.25%) on all retail sales made in the City of Rock Hill which are subject to taxation under the provisions of Sections 144.010 to 144.525, RSMo., for the purpose of funding the Rock Hill Fire Department, including the operation and maintenance thereof, pursuant to the authorization contained in Section 321.242, RSMo.
B. 
Said sales tax was approved by a majority of the votes cast on the proposal by the qualified voters of the City voting thereon at an election held on April 3, 2001.
C. 
All payments due the City of Rock Hill from sales tax collections under this Section shall be made to the City Clerk/Administrator of the City of Rock Hill, Missouri, and shall become part of the Fire Protection Sales Tax Trust Fund of the City of Rock Hill, Missouri.
[Ord. No. 1529 §§1 — 3, 7-20-2004]
A. 
The levy of a sales tax in the amount of one-half of one percent (.5%) on all retail sales made in the City of Rock Hill which are subject to taxation under the provisions of Sections 144.010 to 144.525, RSMo., for the purpose of funding parks and stormwater, and the collection of same by the Missouri Department of Revenue, is hereby ratified, authorized and confirmed.
B. 
Said sales tax was approved by a majority of the votes cast on the proposal by the qualified voters of the City voting thereon at an election held on November 3, 1999.
C. 
All payments due the City of Rock Hill from sales tax collections under this Section shall be made to the City Clerk/Administrator of the City of Rock Hill, Missouri, and shall become part of the Parks and Stormwater Sales Tax Trust Fund of the City of Rock Hill, Missouri.
[Ord. No. 1837 §§ 1 — 4, 1-19-2016]
A. 
Definitions. For purposes of this Section, the following terms shall mean:
APPLIANCE
Clothes washers and dryers, water heaters, trash compactors, dishwashers, conventional ovens, ranges, stoves, air conditioners, furnaces, refrigerators and freezers; and
ENERGY STAR CERTIFIED
Any appliance approved by both the United States Environmental Protection Agency and the United States Department of Energy as eligible to display the energy star label, as amended from time to time.
B. 
By enacting this Section the City of Rock Hill hereby elects to allow the Show Me Green Sales Tax Holiday established by Section 144.526, RSMo., Supp. 2008, to apply to its local sales taxes so that there shall be exempted from local sales taxes all retail sales of any energy star certified new appliance, up to one thousand five hundred dollars ($1,500.00) per appliance, during a seven-day period beginning at 12:01 A.M. on April 19, 2016, and ending at midnight on April 25, 2016, and all future years.
C. 
This Section shall not apply to any retailer when less than two percent (2%) of the retailer's merchandise offered for sale qualifies for the sales tax holiday. Such retailer shall offer a sales tax refund in lieu of the sales tax holiday.
D. 
The City Clerk shall take any and all steps necessary to notify the Missouri Department of Revenue not less than forty-five (45) calendar days prior to the beginning date of the sales tax holiday of the adoption of this ordinance and the election to allow the Show Me Green Sales Tax Holiday to apply within the City.