City of Fredericktown, MO
Madison County
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Table of Contents
Table of Contents

Section 130.010 Board Of Aldermen To Fix Annual Rate.

[R.O. 2013 § 140.010; Ord. No. 15 § 3]
The Board of Aldermen shall, at an adjourned or a regular session in the month of September of each year, establish by ordinance the rate of taxation for the current year.

Section 130.020 Merchants And Manufacturers — Tax Collection.

[R.O. 2013 § 140.180; Code 1952, Ch. 3, Art. 5, § 23]
It shall be the duty of the Collector to collect all taxes on the "merchants' and manufacturers' tax books" in the same manner, within the same time and with the power to resort to the same remedies as in the collection of taxes levied against other personal property.

Section 130.030 Utility Tax Reimposed — Rate.

[R.O. 2013 § 140.190; Ord. No. 79-20, §§ 1 — 2]
A. 
The municipal sales tax on all sales of metered water service, electricity, electrical current, natural, artificial or propane gas, wood, coal or home heating oil, used for non-business, non-commercial or non-industrial purposes heretofore imposed within the corporate limits of this municipality is hereby reimposed.
B. 
The rate of taxation shall be, as heretofore, one percent (1%).

Section 130.040 Collector — Duties — Delinquent Accounts — How Handled.

[R.O. 2013 § 140.210; Ord. No. 94-02 §§ 1, 3 — 5, 1-10-1994; Ord. No. 94-03 § 1, 1-24-1994]
A. 
The City Clerk, City Collector or such other officer designated by ordinance shall be responsible for calculating the amount of and rendering bills for the charges established in this Code for taxes, licenses, fees and charges for the provision of services and utilities by the City to citizens.
B. 
The City Clerk, City Collector or other designated personnel shall keep a list of all delinquent accounts under this Code, and said list shall include a legal description of the real property provided with the service or utility or assessed with a tax and the amount of the charge plus penalty remaining unpaid. Delinquent accounts so listed shall constitute a lien upon the real property so served or taxed.
C. 
The failure of any person, firm or corporation to pay any account owed to the City within thirty-one (31) days from the date billed shall constitute an offense under this Code for which said person, firm or corporation may be prosecuted in Municipal Court upon information filed by the City Attorney.
D. 
For violation of this Section, the City shall be entitled to, in addition to the unpaid balance plus the penalty listed above, a fine of not more than two hundred dollars ($200.00), its attorney's fees and court costs.

Section 130.050 Payment Of Fees, Taxes And License Charges Under Protest.

[R.O. 2013 § 140.220; Ord. No. 08-37 § 1, 7-28-2008]
A. 
If no other procedure is established by law for protesting a fee, tax or license charge, then a person who has paid any fee, tax or license charge shall protest at the time of paying such fee, tax or license charge or within thirty (30) days thereafter by filing with the City Clerk of the City of Fredericktown a written statement setting forth the grounds on which the protest is based, the true value of the money in dispute, the date when the fee, tax or license charge was paid and proof that the person making the claim paid the fee, tax or license charge.
B. 
If no other procedure is established by law for protesting a fee, tax or license charge and a person has paid a fee, tax or license charge prior to the passage of this Section, such person shall have the right to protest the payment of the fee, tax or license charge provided the statute of limitations has not expired on the claim and the claim is filled within thirty (30) days of the passage of this Section with the City Clerk of the City of Fredericktown setting forth therein a statement of the grounds on which the protest is based, the true value of the money in dispute, the date when the fee, tax or license charge was paid and proof that the person making the claim paid the fee, tax or license charge.
C. 
The City of Fredericktown shall set aside, in a separate fund, all or part of such fee, tax or license charge which is in dispute under Subsection (A). Within sixty (60) days after the filing of the protest under Subsection (A) or (B), an administrative hearing officer appointed by the City shall hold a hearing on the protest. Notice of the hearing shall be sent to the parties not less than sixty (60) days prior to the hearing date and a record of the hearing shall be made and upon hearing the evidence, the administrative hearing officer shall rule on the validity of the protest within thirty (30) days after the conclusion of the hearing. Any person aggrieved by this decision, including the City, shall within thirty (30) days after notice of the ruling as required by Chapter 536, RSMo., file their administrative appeal pursuant to the rules established in Chapter 536, RSMo., for review of a contested case in the Circuit Court of Madison County. If no action is taken to appeal the decision of the administrative hearing officer as required by Chapter 536, RSMo., the decision shall be final. If the protest is invalid, the City shall, when such decision is final, disburse to the proper official the fee, tax or license charge impounded as authorized by the laws of the City. If the protest is valid, then the City shall, when the decision is final, refund to the person who protested the fee, tax or license charge the amount found to be invalid, plus interest at the rate of six percent (6%) interest on the sum from the time it was paid to the City.
D. 
Nothing in the Section shall preclude the City from exercising its rights to determine the enforceability and applicability of this Section when a person challenges such authority wherever and however such rights may be asserted under applicable law.