[R.O. 2016 § 135.010]
When the Council shall have fixed the rate of taxation for any given year, the City Clerk shall make out appropriate and accurate tax books, and shall therein set out in suitable columns opposite the name of each person and item of taxable property, as returned by the Assessor and Board of Equalization, the amount of taxes, whether general or special, due thereon, and shall charge the Collector with the full amount of taxes levied and to be collected; the Clerk shall also charge the City Collector with all licenses and other duties of all kinds to be collected.
[R.O. 2016 § 135.020]
The County Clerk shall deliver to the Mayor, on or before the first day of October of each year, a certified abstract from his/her assessment books of all property within the City subject to taxation by the State and the assessed value thereof as agreed upon by the Board of Equalization. The Mayor shall immediately transmit the abstract to the Council which shall establish by ordinance the rate of taxes for the year; and for the purpose of giving cities of the Third Class representation on the county Board of Equalization, when said Board is sitting for the purpose of equalizing the assessment on such City property, the Mayor and one other person to be selected by the Legislative Body of the City shall sit with the County Board of Equalization when the Board is passing upon the assessment of such City property, and shall each have a vote in said board, and they shall be paid for such service the same amount per day and out of the same fund as other members of the Board of Equalization.
[R.O. 2016 § 135.030; CC 1994 § 4.315]
A. 
On the first day of January each year, all unpaid City taxes shall become delinquent and immediately due and payable and the taxes upon real property are hereby made a perpetual lien thereon against all persons in favor of the City.
B. 
The enforcement of all tax payments authorized by this Chapter shall be made as provided for in this Chapter, and also in accordance with the provisions of the Revised Statutes of Missouri.
[R.O. 2016 § 135.040]
A. 
The City Council shall require the Collector, at the first meeting of the Council in April of each year, or as soon thereafter as may be, to make out, under oath, lists of delinquent taxes remaining due and uncollected for each year, to be known as the "Land and Lot Delinquent List" and the "Personal Delinquent List."
B. 
At the meeting at which the delinquent lists are returned, or as soon as may be thereafter, the Council shall examine carefully the delinquent lists, and if it appears that all property and taxes contained in the lists are properly returned as delinquent, the Council shall approve the lists and cause a record thereof to be entered on the journal, and shall cause the amount thereof to be credited to the account of the Collector.
C. 
The City Council shall return the delinquent lists to the Collector, charging him/her therewith, and he/she shall proceed to collect the same in the manner provided by law for the collection of delinquent lists of real and personal taxes for State and County purposes.
[R.O. 2016 § 135.050; CC 1994 § 4.330]
A. 
No person shall be issued any City license required by the Park Hills Municipal Code who has delinquent City real estate taxes.
B. 
"Delinquent taxes" are hereby defined as any tax assessed and not paid.
[R.O. 2016 § 135.060; CC 1994 § 4.335]
The City Collector is charged with the duty of paying to the City Treasurer on the last day of each calendar month all tax monies received by him/her and taking a receipt from the City Treasurer therefor.
[R.O. 2016 § 135.070; CC 1994 § 4.345; Ord. No. 710-06 §§ 1 — 2, 11-14-2006]
The City of Park Hills hereby abates one hundred percent (100%) ad valorem taxes assessed against property qualifying under Section 135.215, RSMo., for a period of ten (10) years commencing January 1, 1986, and fifty percent (50%) of all ad valorem taxes assessed against property qualifying under Section 135.215, RSMo., for a period of fifteen years (15) commencing January 1, 1993.
[R.O. 2016 § 135.080; CC 1994 § 4.100(1,3 a — c); CC 1994 § 4.340]
A. 
Pursuant to the authority granted by and subject to the provisions of Sections 94.500 to 94.550 RSMo., a tax for general revenue purposes 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 Sections 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 Park Hills, Missouri, if such property and services are subject to taxation by the State of Missouri, under the provisions of Sections 144.010 to 144.525, RSMo.
B. 
The following taxes were approved by the voters of Park Hills in April of 1993:
1. 
A one percent (1%) tax for general fund purposes, pursuant to and in accordance with Section 94.510, RSMo.;
2. 
A one-half percent (0.5%) tax for transportation, which cannot be imposed on domestic utilities, pursuant to and in accordance with Section 94.705, RSMo.;
3. 
A one-half percent (0.5%) capital improvement sales tax, to be used for capital improvements, not to be assessed on domestic utilities, pursuant to and in accordance with Section 94.577, RSMo.
[R.O. 2016 § 135.090]
Property tax rates shall be set by the Council from year to year.
[R.O. 2016 § 135.100; Ord. No. 400-02 §§ 1 — 2, 1-15-2002]
The City of Park Hills hereby imposes a sales tax of one-half of one percent (0.5%) on all retail sales made in the municipality which are subject to taxation under the provisions of Sections 144.040 to 144.525, RSMo., for the purpose of providing funding for local parks and stormwater control for the municipality, of which all revenue received shall be deposited in a special trust fund and shall be used to provide funding for local parks and stormwater control. The Park and Recreation Department will afterward receive no general funds and an amount equal to the revenue collected from the Park and Stormwater tax each year shall be used for street improvements.
[R.O. 2016 § 135.110 Ord. No. 1084-14 §§ 1 — 2, 7-8-2014]
The City of Park Hills hereby imposes a sales tax of one-fourth of one percent (0.25%) on all retail sales made in the City for a period of ten (10) years for the purpose of providing revenues for the operation of the City of Park Hills Fire Department, including the purchase, or other financing, of a pumper/tanker fire truck. This sales tax shall become effective April 1, 2015, and shall terminate on March 31, 2025.
[1]
Editor's Note: This tax was approved by a majority of the qualified voters of the City at a referendum held 11-4-2014.
[Ord. No. 1145-15 § 2, 12-8-2015][1]
The City of Park Hills shall continue applying and collecting the local sales tax on the titling of motor vehicles, trailers, boats and outboard motors that were purchased from a source other than a licensed Missouri dealer. Approval of this measure will result in the continuation of local revenue to provide for vital services for the City of Park Hills and it will not place Missouri dealers of motor vehicles, trailers, boats, and outboard motors at a competitive disadvantage to non-Missouri dealers of motor vehicles, trailers, boats, and outboard motors.
[1]
Editor's Note: This ordinance was approved by a majority of the qualified voters of the City at an election held 4-5-2016.
[Ord. No. 1519-23, 1-19-2023[1]]
A sales tax at the rate of three percent (3%) on all tangible personal property retail sales of adult-use marijuana sold in the City of Park Hills, Missouri, as authorized by Article XIV, Section 2.6(5) of the Missouri Constitution, is hereby imposed. The tax imposed hereunder shall be in addition to any and all other sales taxes allowed by law.
[1]
Editor's Note: This tax was approved by a majority of the qualified voters of the City at an election held 4-4-2023.