[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.
[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.
A.
The municipal general sales tax imposed by Ordinance No. 79-20 and
the one-half of one percent (1/2 of 1%) City sales tax for the purpose
of providing revenues for capital improvements of the water system
and the wastewater system of the City, including debt service associated
with such capital improvements imposed by Ordinance No. 11-72, are
hereby imposed upon all sales of meter water services, electricity,
electrical current and natural, artificial or propane gas, wood, coal,
or home heating oil for domestic use.
B.
The rate of taxation, therefore, shall be one percent (1%) for general
tax and one-half of one percent (1/2 of 1%) for water system and wastewater
system capital improvements.
[1]
Editor's Note: Ord. No. 19-02 also changed the title of this
Section from "Utility Tax Reimposed — Rate" to "Municipal Sales
Tax On Domestic Utilities."
[Ord. No. 23-05,[1] 1-23-2023]
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 Fredericktown, 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
electorate April 4, 2023.
[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.
[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.
