[Ord. No. 806, 9-1-1976]
There is hereby imposed upon all individuals, corporations,
partnerships or other entities a sales tax of one percent (1%) on
the receipts from the sale at retail of all tangible personal property
or taxable services at retail within the City of Higginsville. The
tax provided for in this Section is imposed to the extent and in the
manner provided in Sections 144.010, RSMo., et seq. This tax was passed
in the election of August 31, 1976.
[R.O. 2009 §160.170; CC 1976 §25-20; Ord. No. 1312 §1, 2-2-1987]
The Board of Aldermen of the City [are hereby authorized] to
impose a transportation sales tax in the amount of one-half of one
percent (0.5%) on the receipt from the sale at retail of all tangible
personal property or taxable services at retail within the City of
Higginsville, 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.
[R.O. 2009 §160.180; Ord. No. 1556 §1, 2-7-1994; Ord.
No. 1964 §1, 11-19-2001; Ord. No. 2159 §2, 1-17-2006; Ord. No. 2614 §§1
— 7, 1-19-2016[1]]
A sales tax of one-fourth of one percent (0.25%) for the purpose
of the operation and maintenance of capital improvements will be imposed
upon all sellers for and upon all retail sales made within the City
of Higginsville of tangible personal property or the rendering of
all taxable services at retail to the fullest extent allowable under
Sections 144.010 to 144.525, RSMo., and the rules and regulations
of the Director of Revenue. This tax shall be used for the purpose
of funding capital improvements which may include the retirement of
debt under previously authorized bonded indebtedness. This tax shall
be collected for a term of ten (10) years after the expiration of
the current one-fourth of one percent (0.25%) sales tax.
[1]
Editor’s Note: The continuation of this tax was approved
by a majority of the voters at an election held 8-2-2016.
[R.O. 2009 §160.190; Ord. No. 1986 §§1—3, 6-3-2002]
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 and one-fourth percent
(1.25%).
C.
The
City Clerk is hereby directed to provide copies of this Section to
all of the utilities that provide service within the corporate limits
of the City and to the Director of Revenue for the State of Missouri.
D.
Pursuant
to Section 144.032, RSMo., any sales tax collected by the City on
sales subject to taxation under Sections 144.010 to 144.525, RSMo.,
shall apply to all sales of metered water services, electricity, electrical
current, and natural, artificial, or propane gas, wood, coal, or home
heating oil for domestic use only.
[Ord. No. 2827, 2-18-2020]
[Ord. No. 2685 § 1, 8-21-2017[1]]
The City of Higginsville shall impose a local use tax at the
same rate as the total local tax rate, currently two and one-quarter
percent (. 0225%), provided that if the local sales tax rate is reduced
or raised by voter approval, the local use tax rate shall also be
reduced or raised by the same action. A use tax return shall not be
required to be filed by persons whose purchases from out-of-state
vendors do not in total exceed two thousand dollars ($2,000.00) in
any calendar year.
[1]
Editor's Note: This tax was passed by a majority of the electorate
on 8-8- 2017
A one-fourth of one percent (0.25%) sales tax for the purpose
of operation of local parks will be imposed immediately upon the expiration
of the current one-fourth of one percent local park sales tax upon
all sellers for and upon all retail sales made within the City of
Higginsville to the fullest extent allowable under Sections 144.010
to 144.525, RMSo., and the rules and regulations of the Director of
Revenue issued thereunder.
[1]
Editor's Note: The continuation of this tax was approved by
a majority of the qualified voters at an election held 4-2-2019.
[Ord. No. 2819, 12-2-2019[1]]
The Board of Aldermen hereby imposes a license tax in an amount
not to exceed one cent ($0.01) per gallon, based on the gallons of
motor vehicle fuel sold, said license tax to be imposed on and paid
by gasoline filling stations selling diesel fuel, gasoline, and/or
blended fuels to the extent and in the manner provided by Sections
94.270, inclusive, RSMo., and the rules and regulations of the Director
of Revenue of the State of Missouri issued pursuant thereto. The proceeds
of said tax shall be used solely for construction, reconstruction,
maintenance, repair, signing, lighting, policing and cleaning of roads
and streets, and for the payment and interest on indebtedness incurred
on account of road and street purposes.
[1]
Editor's Note: This license tax on fuel was approved by a
majority of the qualified voters at an election held 6-2-2020.
[R.O. 2009 §160.160; CC 1976 §25-19; Ord. No. 546 §2, 12-14-1970]
Every person now or hereafter engaged in the business of operating
a telephone business in the City which has been granted a franchise
shall pay to the City a sum equal to five percent (5%) of its gross
revenue derived from telephone services provided within the corporate
limits of the City. Such payment shall be made monthly.
[Ord. No. 2786, 3-18-2019]
Pursuant to the authority granted by Section 94.900, RSMo.,
and subject to its provisions, a one-fourth of one-percent (.0025)
sales tax for the purpose of funding public safety improvements will
be imposed upon all sellers for and upon all retail sales made within
the City of Higginsville, to the fullest extent allowable under Sections
144.010 to 144.525, RSMo., and the rules and regulations of the Director
of Revenue issued thereunder.
[1]
Editor’s Note: This tax was approved by a majority of
the qualified voters at an election held 8-6-2019.
[Ord. No. 2979[1], 1-17-2023; Ord. No. 2996, 4-17-2023]
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 Higginsville, 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 at an election held 4-4-2023.
[R.O. 2009 §160.210; Ord. No. 2303 §1, 8-18-2008]
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
Collector of the City 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 filed within thirty (30) days of the passage of this Section with
the City Collector of the City 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 Collector 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 Administrator shall hold a hearing on the protest. Notice of the hearing and presentation of evidence shall be in accordance with Chapter 536, RSMo. 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. 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 Lafayette 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 Collector 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 Collector 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 any interest earned by the City on the money 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
or any tax, license or fee when a person challenges such authority
wherever and however such rights may be asserted under applicable
law.
