[Ord. No. 94-03(03-94) §§A
— B, 11-29-1994]
A.
Residential Property To Be Assessed At Occupancy. A building
or other structure classified as residential property pursuant to
Section 137.016, RSMo., newly constructed and occupied on any parcel
of real property, shall be assessed and taxed on such assessed valuation
as of the first (1st) day of the month following the date of occupancy
for the proportional part of the remaining year at the tax rates established
for that year in all taxing jurisdictions located in the County. Newly
constructed residential property which has never been occupied shall
not be assessed as improved real property until such occupancy or
the first (1st) day of January of the second (2nd) year following
the year in which construction of the improvements was completed.
B.
Procedures Applicable To Assessment Of New Construction At Occupancy. In assessing newly constructed buildings or other structures on residential property at occupancy pursuant to Subsection (A), the Director of the Assessment Department shall follow the procedures set out in Section 137.082, RSMo.
[Ord. No. 97-0 §A, 1-9-1997]
The cut-off date for assessments upon occupancy under Section
137.082, RSMo., shall be September thirtieth (30th) of each year.
[Ord. No. 04-09 §§1 —
3, 10-28-2004]
A.
The
County of Cass hereby exercises its statutory right to opt-out of
the provisions of Section 137.073, RSMo., which establishes the way
property tax is assessed in the State by requiring separate tax rates
for each class of property.
B.
This
Section shall be in force and effect from and after the date of its
passage and approval.
C.
For
the purposes of applying the opt-out provision of this bill, a political
subdivision contained within two (2) or more Counties where at least
one (1) of such Counties has opted out and at least one (1) of such
Counties has not opted out shall calculate the separate rates for
the three (3) subclasses of real property and the aggregate class
of personal property as required by Section 137.073, RSMo., provided
that such political subdivision shall also provide a single blended
rate in accordance with the procedure for determining a blended rate
for school districts in Subdivision (1) of Subsection (6) of Section
137.073, RSMo. Such blended rate shall be used for the portion of
such political subdivision that is situated within any County that
has opted out. A Governing Body of a City not within a County or a
County that has opted out under the provisions of this Subsection
may choose to implement the provisions of this Section and Sections
137.073, 138.060 and 138.100, RSMo., as enacted by House Bill 1150
of the Ninety-First General Assembly, Second Regular Session and Section
137.073, RSMo., as modified by this act, for the next year of general
reassessment by an affirmative vote of the Governing Body prior to
December thirty-first (31st) of any year.
[Ord. No. 96-03 §§1 —
4, 8-15-1996; Ord. No.
96-04 §§1 — 4, 8-15-1996; Ord. No. 05-04 §§1
— 3, 8-25-2004; Ord. No. 05-05 §§1 — 4, 8-25-2005]
A.
In
the special election held in Cass County, Missouri, on August 2, 2005,
there was submitted to the qualified voters of said County the question
of whether or not there would be imposed a County-wide sales tax of
one-fourth of one percent (0.25%) for the purpose of improving, replacing,
repairing and maintaining the streets, roadways and bridges in the
County for a period not to exceed ten (10) years from the date the
sales tax is first imposed.
B.
It
has been duly certified that said sales tax question received the
requisite number of qualified votes as required by law for passage;
and
C.
By
order of the County Commission of Cass County, Missouri, it is hereby
ordered that the one- fourth of one percent (0.25%) sales tax approved
by the voters of Cass County, Missouri, in the municipal election
of August 2, 2005, shall be deemed to apply to all sales including,
but not limited to, metered water services, electricity, electrical
current, natural or artificial or propane, gas, wood, coal or home
heating oil for domestic use.
[Ord. No. 96-05 §§1 —
3, 8-15-1996; Amendment to Ord. No. 96-05 §§1 — 3, 12-9-1996; Ord. No. 05-05 §§1
— 4, 8-25-2005; Ord. No. 10-13 §§1 — 3, 11-4-2010]
A.
The
duly qualified voters of Cass County, Missouri, on August 6, 1996,
voted favorably on a sales tax question submitted by the County Commission.
B.
A special
account shall be established in which one-third (⅓) of all
collections from the one-fourth of one percent (0.25%) sales tax shall
be deposited.
C.
The
funds in this special account shall be expended by the County Commission
for road and bridge capital improvements projects within incorporated
areas of Cass County.
[Ord. No. 99-02 §4, 1-25-1999]
A.
A County-wide
sales tax shall be imposed in the amount of one-half of one percent
(0.5%) on the receipts at retail within the County of Cass, State
of Missouri, provided that such property and services are subject
to taxation by the State of Missouri under the provisions of Sections
144.010 to 144.510, RSMo.
B.
By
order of the County Commission of Cass County, Missouri, it is hereby
ordered that the one- half of one percent (0.5%) sales tax approved
by the voters of Cass County, Missouri, in the municipal election
of April 7, 1981, shall be deemed to apply to all sales including,
but not limited to, metered water services, electricity, electrical
current, natural or artificial or propane gas, wood, coal or home
heating oil for domestic use.
[Ord. No. 99-07 §§1 —
4, 11-8-1999]
A.
The
County Commission of Cass County, Missouri, shall be authorized to
impose a County-wide law enforcement sales tax for the purpose of
providing law enforcement services throughout the County including:
1.
The construction, furnishing and equipping of a criminal justice
and detention center, and
2.
Funding for Cass County school districts for the acquisition of modern
security equipment and services to prevent criminal activity on school
campuses, the sales tax to be imposed in an amount not to exceed one-fourth
of one percent (0.25%) which shall terminate on March 31, 2025, or
when the financing of the criminal justice center has been paid, whichever
is earlier.
B.
The
County of Cass, State of Missouri, is authorized to impose the law
enforcement sales tax per Section 67.582, RSMo. This one-fourth of
one percent (0.25%) law enforcement sales tax is also to be imposed
on domestic utilities (sales of metered water services, electricity,
electrical current, natural or artificial or propane gas, wood, coal,
home heating oil, etc., for domestic use).
[Ord. No. 06-12, 6-1-2006]
A.
The
citizens of Cass County approved a one-fourth cent ($0.0025) sales
tax to be utilized for expenses associated with law enforcement purposes
including Sheriff Office, Court System, Juvenile System, Prosecuting
Attorney, Public Administrator and Circuit Clerk. The funds are to
be utilized for no other purposes then those stated herein.
B.
The
Cass County Commission agreed to eliminate the County levy for personal
property and real estate and transfer the amount five hundred seventy-one
thousand eighty hundred ninety-two dollars twenty cents ($571,892.20)
the levy generated from the one-fourth cent ($0.0025) law enforcement
revenue.
C.
The
Cass County Commission agreed to transfer each year from the County
General Fund, based on the 2004 budget, a sum of four million six
hundred eighteen thousand four hundred fifty-three dollars fifty-three
cents ($4,618,453.53), which approximates the expenditures for law
enforcement purposes in 2004 to the Law Enforcement General Fund.
[Ord. No. 04-06 §§1 —
3, 8-26-2004; Ord. No.
05-06 §§1 — 3, 8-25-2005]
A.
An
emergency telephone tax in the amount of eleven and one-half percent
(11.5%) of the tariff as defined by the Section 190.305, RSMo., 1991
Supp., shall be imposed in those portions of Cass County for which
emergency "911" telephone service has been contracted pursuant to
Section 190.320, RSMo., 1991 Supp., as approved by the Cass County
Commission in official session held on August 25, 2005.
B.
Such
tax shall be imposed for a period of one (1) year from the commencement
of the collection as specified herein, subject to adjustments in the
percentages as provided for by Sections 190.300 through 190.320, RSMo.,
1991 Supp.
C.
The
collection of said tax shall commence September 1, 2005.
[Ord. No. 04-03 §2, 4-12-2004; Ord. No. 04-04 §3, 4-26-2004]
A.
The
County Commission of Cass County, Missouri, is hereby authorized to
impose a County-wide general sales tax in the amount of one-fourth
of one percent (0.25%) and eliminate the authorization to impose a
property tax for general fund purposes (as authorized under Section
67.547, RSMo. (the "Act"), to impose a sales tax on all retail sales
made in the County which are subject to taxation under the provisions
of Sections 144.010 to 144.525, RSMo., for the general purposes of
the County.
B.
By
order of the County Commission of Cass County, Missouri, it is hereby
ordered, that a one-fourth of one percent (0.25%) sales tax approved
by the voters of Cass County, Missouri, in the Municipal election
of April 6, 2004, shall be deemed to apply to all sales, including
but not limited to metered water services, electricity, electrical
current, natural or artificial or propane, gas, wood, coal or home
heating oil for domestic use.
[Ord. No. 23-02, 5-3-2023[1]]
Cass County, Missouri, does hereby impose a County-wide sales
tax of three percent (3%) on all tangible personal property retail
sales of adult-use marijuana sold in Cass County, Missouri.
[1]
Editor's Note: This tax was passed by a majority of the electorate
4-4-2023.
[Ord. No. 08-07 §§1 —
2, 12-30-2008]
A.
Senate
Bill 1181 was enacted by the General Assembly in 2008 which established
the Show Me Green Sales Tax Holiday. The Show Me Green Sales Tax Holiday
exempts sales tax on the sale of certain energy star certified appliances
sold on April nineteenth (19th) thru April twenty-fifth (25th).
B.
Cass
County hereby adopts the Show Me Green Sales Tax Holiday as authorized
by Senate Bill 1181 (Section 144.526, RSMo.) to be effective December
30, 2008. Cass County will participate in the 2009 Show Me Green Sales
Tax Holiday and all subsequent Show Me Green Sales Tax Holidays.
