[R.O. 1997 § 145.070; Ord. No.
1788 § 1, 12-18-1979[1]]
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 by 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 Kennett, Missouri,
if such property and taxable services are subject to taxation by the
State of Missouri under the provisions of Sections 144.010 to 144.525,
RSMo. The tax shall be collected pursuant to the provisions of Sections
94.500 to 94.550, RSMo.
[1]
Editor's Note: This ordinance was approved by a majority of
the qualified voters at a special election held 4-1-1980.
[R.O. 1997 § 145.070; Ord. No.
2892 §§ 1 — 2, 5-15-2012[1]]
A sales tax at the rate of one percent (1%) on the receipts
from all retail sales or taxable services at retail within the City
is hereby imposed upon all sellers within the City 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 by Sections 144.010 to 144.525, inclusive, RSMo., and the
rules and regulations of the Director of Revenue of the State of Missouri
issued pursuant thereto. The tax authorized by this Section shall
not be effective until there has been compliance with the terms and
provisions of Ord. No. 2982.
[1]
Editor's Note: This ordinance was approved by a majority of
the qualified voters at a special election held 8-7-2012.
[R.O. 1997 § 145.080; Ord. No.
1806 §§ 1 — 3, 4-15-1980]
A.
City Sales Tax Fund. The City Sales Tax Fund is any money which may
be derived by the City of Kennett, Missouri, by reason of the imposition
of a one-percent (1%) sales tax pursuant to Section 144.010, RSMo.,
et seq. Said monies shall be separate from all other funds derived
by the City of Kennett, Missouri, and shall be expended for general
revenue purposes, as by law provided, and according to the provisions
of this Section as hereinafter set out.
[Ord. No. 2892 §§ 1
— 2, 5-15-2012]
B.
Budgeting Funds — Public Hearing. The expenditures to be made
by the City of Kennett, Missouri, from monies of the "City Sales Tax
Fund" shall be budgeted annually as part of the City of Kennett's
budgeting process as by law provided. The budget of expenditures of
monies of the City Sales Tax Fund shall be made and carried out separate
and distinct from all other funds of the City of Kennett, Missouri.
Prior to the approval of the budget of expenditures of monies of the
"City Sales Tax Fund" the City Council of the City of Kennett, Missouri,
shall hold a public hearing for discussion of the expenditure of said
funds. A notice of said hearing shall be placed in a paper of general
circulation in the City of Kennett, Missouri, which said notice shall
contain the time, place and purpose of said hearing. The notice shall
be published not less than one (1) week prior to the date of said
hearing.
C.
Use of Sales Tax Proceeds Fund. The budget of and expenditure of
monies of the "City Sales Tax Fund" shall conform with the Constitution
and laws of the State of Missouri and be in accordance with all ordinances
adopted by the City Council of the City of Kennett, Missouri. The
said monies shall be used for general revenue purposes, limited however,
to the following two (2) classifications of expenditures:
1.
To maintain and continue existing services provided by the City
of Kennett, Missouri, including parks, streets, storm sewers, public
safety protection, parking areas and facilities, and the replacement
of equipment needed to maintain and continue said services and City
general administrative expenses;
2.
To provide for capital improvements, including, but not limited
to, storm sewers, the construction and repair of streets and parking
areas, the extension of utilities and services into tracts of land
annexed by the City, traffic signals, to provide for industrial development,
recreation, and to match Federal grants for capital improvements.
[R.O. 1997 § 145.085; Ord. No.
2893[1] §§ 1 — 2, 5-15-2012]
A transportation sales tax at the rate of one-half of one percent
(0.5%) on the receipts from all retail sales or taxable services at
retail within the City is hereby imposed upon all sellers within the
City 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 by Sections 144.010 to 144.525, inclusive,
RSMo., and the rules and regulations of the Director of Revenue of
the State of Missouri issued pursuant thereto. The tax authorized
by this Section shall not be effective until there has been compliance
with the terms and provisions of the Section.
[1]
Editor's Note: This ordinance was approved by a majority of
the qualified voters at a special election held 8-7-2012.
[Ord. No. 2993, 3-17-2017[1]]
A.
Pursuant to the authority granted by, and subject to, the provisions
of Sections 144.600 through 144.761 RSMo., a use tax for general revenue
purposes is imposed for the privilege of storing, using or consuming
within the City any article of tangible personal property. This tax
does not apply with respect to the storage, use or consumption of
any article of tangible personal property purchased, produced or manufactured
outside this state until the transportation of the article has finally
come to rest within this City or until the article has become commingled
with the general mass of property of this City.
B.
The rate of the tax shall be two and three-fourths percent (2.75%).
If any City sales tax is repealed or the rate thereof is reduced or
raised by voter approval, the City use tax rate also shall be deemed
to be repealed, reduced or raised by the same action repealing, reducing
or raising the City sales tax.
[1]
Editor's Note: This ordinance was approved by a majority of
the qualified voters at a special election held 8-8-2017.
[Ord. No. 2999, 4-18-2017[1]]
A sales tax at the rate of one-half of one percent (1/2 of 1%)
on the receipts from all retail sales or taxable services at retail
within the City is hereby imposed upon all sellers within the City
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 by Sections 144.010 to 144.525, inclusive,
of the Revised Statutes of Missouri, and the rules and regulations
of the Director of Revenue of the State of Missouri issued pursuant
thereto. One-eighth of one-percent (1/8 of 1%) on the receipts from
all retail sales or taxable services at retail shall be used solely
for the purpose of providing revenues for providing programs and services
for senior citizens and three-eighths of one percent (3/8 of 1%) shall
be designated for the purpose of providing stormwater control, including
acquisition, construction, repair, improvement and maintenance of
all stormwater-related infrastructure. The tax shall terminate automatically
ten (10) years after the imposition thereof. The tax authorized by
this Section shall not be effective until there has been compliance
with the terms and provisions of this Section.
[1]
Editor's Note: This ordinance was approved by a majority of
the qualified voters at a special election held 8-8-2017.
The City of Kennett, Missouri, does hereby impose a one-fourth
of one percent (1/4 of 1%) sales tax on all retail sales made within
the City limits of Kennett, Missouri, which are subject to taxation
under the provisions of Sections 144.010 to 144.525, RSMo., for the
purpose of funding capital improvements.
