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City of Frontenac, MO
St. Louis County
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Table of Contents
Table of Contents
[CC 1991 §22-120; Ord. No. 435 §1, 9-14-1971; Ord. No. 970 §6, 8-17-1993; Ord. No. 93-979 §1, 11-16-1993; Ord. No. 94-1021 §2, 11-15-1994]
There shall be levied, collected and paid a City sales tax for the benefit of the City at the rate of one and three-quarters percent (1.75%) on the receipts from the sale at retail of all tangible personal property, and on taxable services at retail within the City if such property and services are subject to taxation by the State under the provisions of Sections 144.010 — 144.525, RSMo. One-half percent (0.5%) of said sales tax shall be for the purpose of funding capital improvements, including the operation and maintenance of capital improvements per Section 94.577, RSMo.
[CC 1991 §22-121; Ord. No. 435 §2, 9-14-1971; Ord. No. 970 §6, 8-17-1993]
The tax levied under Section 145.010 shall become effective and collected and distributed in the manner provided by the State of Missouri.
[CC 1991 §22-122; Ord. No. 435 §3, 9-14-1971; Ord. No. 970 §6, 8-17-1993]
All payments due to the City of Frontenac from sales tax collections under this Article shall be made to the City Clerk who, forthwith upon receipt, shall deposit such monies to the credit of the City of Frontenac at such banking institutions as shall have been authorized to receive and hold the monies of the City.
[CC 1991 §22-123; Ord. No. 435 §4, 9-14-1971; Ord. No. 970 §6, 8-17-1993]
All revenues collected from sales taxes provided for in this Article shall become part of the general revenues of the City.
[Ord. No. 95-1055 §1, 10-17-1995]
It is hereby established that the City of Frontenac selects Option 1 of Section 1 of Section 94.890, RSMo., to receive eighty-five percent (85%) of the sales taxes in the amount of one-half of one percent (.5%) on all retail sales made in the City of Frontenac 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. In all other respects Ordinance No. 94-1010 is hereby confirmed and ratified.
[Ord. No. 2001-1232 §§1 — 2, 12-4-2001; Ord. No. 2004-1411 §1, 7-20-2004]
A. 
After having been approved by the requisite majority of qualified voters of the City voting thereon, there is hereby imposed a one-fourth of one percent (0.25%) sales tax on all retail sales within the City of Frontenac which are subject to taxation under the provisions of Sections 144.101 to 144.525, RSMo., as amended, for the purpose of providing revenues for the operation of the City's Municipal Fire Department. The tax imposed hereunder shall be in addition to any and all other sales taxes allowed by law.
B. 
There is hereby established within the General Fund of the City of Frontenac a separate account designated as the "Quarter Cent Fire Tax" into which shall be deposited all revenues received by the City from the tax authorized pursuant to the provisions of Section 321.242, RSMo., as amended, and this Section, which revenues shall be used solely for the operation of the City's Municipal Fire Department.
[Ord. No. 2004-1391 §§1 — 2, 6-15-2004]
A. 
Subject to the approval of the requisite majority of qualified voters of the City voting thereon, there is hereby imposed a one-half of one percent (0.5%) sales tax on all retail sales within the City of Frontenac which are subject to taxation under the provisions of Sections 144.010 to 144.525, RSMo., as amended, for the purpose of providing revenues for storm water control. The tax imposed hereunder shall be in addition to any other sales taxes allowed by law.
B. 
There is hereby established in the Treasury of the City of Frontenac a special trust fund designated as the Storm Water Control Sales Tax Trust Fund into which shall be designated the revenues received by the City from the tax authorized pursuant to the provisions of Section 644.032, RSMo., as amended, and this Section, which revenues shall be used solely for storm water control within the City of Frontenac.
[Ord. No. 2004-1398 §1, 6-15-2004; Ord. No. 2006-1488 §1, 2-21-2006]
The City of Frontenac hereby determines that it will prohibit the provisions of Section 144.049, RSMo., from exempting sales of any nature otherwise subject to local sales taxation that occur within the boundaries of the City of Frontenac from local sales tax during August 4, 2006 through August 6, 2006 and any proposed sales tax holidays each year thereafter including, but not limited to, 12:01 A.M. on the first (1st) Friday in August ending at 12:00 A.M. the first (1st) Sunday following.
[Ord. No. 2016-1786 §§ 1 — 3, 4-19-2016]
A. 
The City of Frontenac, pursuant to the authority granted by, and subject to, the provisions of Sections 144.600 through 144.761, RSMo., does hereby impose a local use tax at the same rate as the local sales tax by a vote of the Governing Body, provided that if any local sales tax is repealed, reduced or raised by voter approval, the respective local use tax shall also be repealed, reduced or raised by the same action.
B. 
Current sales tax rates are shown on Exhibit A attached.[1]
[1]
Editor's Note: Exhibit A is included as an attachment to this Chapter.
C. 
A use tax return shall not be required to be filed by persons whose purchases from out-of-State vendors do not in total exceed two thousand dollars ($2,000.00) in any calendar year.
[Ord. No. 2017-1819 §§ 1 — 3, 7-18-2017]
A. 
Not less than ten (10) days before a public hearing to consider a development plan that provides for tax abatement or tax exemption pursuant to Chapter 353 of the Revised Statutes of Missouri, the City shall furnish (by hand delivery or by registered or certified mail, return receipt requested) to the political subdivisions whose boundaries for ad valorem taxation purposes include any portion of the property to be affected by tax abatement:
1. 
Notice of the scheduled public hearing, which shall include:
a. 
The time, date and place of the public hearing,
b. 
A general description of the boundaries of the proposed redevelopment area,
c. 
A general description of the proposed development plan,
d. 
An invitation to submit comments to the Board of Aldermen prior to the date of the public hearing concerning matters that will be discussed at the public hearing, and to appear at the public hearing and provide comments, and
e. 
A statement that all interested persons and all political subdivisions will have the opportunity to be heard on such grant of tax abatement or exemption; and
2. 
A written statement of the impact on ad valorem taxes such tax abatement or exemption will have on the political subdivisions, which shall be prepared by or at the direction of the applicant and shall include an estimate of the amount of ad valorem tax revenues of each political subdivision which will be affected by the proposed tax abatement or exemption, based on the estimated assessed valuation of the real property involved as such property would exist before and after it is redeveloped.
B. 
Following oral or written direction to proceed from the City Administrator, the City Clerk shall publish notice in a paper of general circulation, which shall serve as notice to all interested parties in the area of the proposed development plan that a public hearing will be held on a date and time certain, provided that the public hearing shall not be held less than ten (10) days following publication of the notice provided for in this Section.
C. 
The applicant for tax abatement or exemption under Chapter 353, RSMo., shall provide or cause to be provided to the City: a complete list of all political subdivisions whose boundaries for ad valorem taxation purposes include any portion of the property to be affected by tax abatement or exemption; the written statement specified in Subsection (A)(2) above, in a form approved by the City Administrator; and any other information deemed necessary by the City Administrator or his/her designee to evaluate the proposed development plan and comply with the requirements of this Section.