Chapter 22: Taxation
ARTICLE I. IN GENERAL
§ 22-1. Council to establish rate of taxation.
§ 22-2. Tax levy for general revenue.
§ 22-3. Cooperative agreement with Collector of Phelps County and Phelps County Commission.
§§ 22-4 to 22-7. Reserved.
ARTICLE II. MOTOR VEHICLE TAX
(Repealed by Ord. 589, §1)
§§ 22-8 to 22-20. Reserved.
ARTICLE III. SALES AND USE TAX
DIVISION 1. SALES TAX
§ 22-21. Tax imposed.
§ 22-22. In accordance with State laws.
§ 22-23. Reimposing the sales tax on residential utility service.
DIVISION 2. USE TAX
§ 22-24 Imposition of use tax.
§ 22-25. Rate of tax.
§ 22-26. Ordinance submitted to voters.
§ 22-27. Clerk to certify election results to director of revenue.
§ 22-28. Effective date.
ARTICLE IV. PARK TAX
§ 22-29. Park levy.
§§ 22-30 to 22-34. Reserved.
ARTICLE V. TRANSPORTATION SALES TAX
§ 22-35. Imposition of a transportation sales tax.
§ 22-36. Transportation sales tax submitted to voters.
§ 22-37. Notice to be published in newspaper.
§ 23-38. Form of ballot.
§ 22-39. Clerk to certify election results to director of revenue.
§ 22-40. Clerk to submit ordinance to Board of Election Commissioners.
§§ 22-41 to 22-45. Reserved.
ARTICLE VI. HOTEL AND MOTEL "LODGING" TAX
§ 22-46. Tax submitted to voters.
§ 22-47. Form of ballot.
§ 22-48. Definition.
§ 22-49. Clerk to submit ordinance.
§ 22-50. Levy of tax.
§ 22-51. Promotion of tourism.
§ 22-52. Use of fund.
§ 22-53. Tourism Commission.
§ 22-54. Licenses; payment of tax.
§ 22-55. Reports required.
§ 22-56. Examination of books, records.
§ 22-57. Penalties for nonpayment.
§§ 22-58 to 22-62. Reserved.
ARTICLE VII. ENHANCED ENTERPRISE ZONE
§ 22-63. Reducing the real estate ad valorem tax on eligible projects within the designated Zone.
§§ 22-64 to 22-68. Reserved.
Sec. 22-1. Council to establish rate of taxation.
(a) For the support of the city government, the payment of the city indebtedness and interest thereon, and the improvement of the city, and for general purposes, the mayor and city council shall by ordinance levy an annual tax upon the following subjects, as sources of city revenue, and provide for the collection thereof, towit: First, on all mixed personal or real property within the limits of the city, taxable according to the laws of the State of Missouri. Second, they may levy a poll tax on each able-bodied male citizen between the ages of twenty-one and fifty years. Third, they may levy a tax on all dogs of both sexes within the city limits, and the city shall have as other sources of revenue, all license tax authorized by law to be levied which the city imposes by ordinance; all fines imposed by the mayor or municipal judge upon any person or persons convicted of a violation of any of the City Ordinances; all moneys derived from the sale of animals impounded and sold according to law and ordinances. (Ord. 38, §1.)
(b) The assessment on real and personal property within the city limits as made by the county assessor after the same has been passed upon by the board of equalization, shall be taken as a basis from which the city council shall make the levy for city purposes. (Ord. 38, §2.)
(c) The city council shall, within a reasonable time, after the assessor's books of each year are returned, ascertain the amount of money to be raised thereon, for general and other purposes, and fix the annual rate of levy therefore by ordinance. (Ord. 38, §3.)
(d) Ad Valorem Tax - This tax is hereby abolished in the City of St. James, Missouri. (Ord. 389, §1.)
(e) Personal Property Tax - There is hereby removed within the corporate limits of the City of St. James the city personal property tax. (Ord. 390, §1.)
Sec. 22-2. Tax levy for general revenue.
There is hereby levied as a tax on each and every one hundred ($100.00) dollars assessed valuation of all Real Estate within the corporate limits of the City of St. James, Missouri, made taxable by law for the year 2012 the following sums and amounts:
FIRST------For General Revenue purposes the sum rate of $0.3943
SECOND-----For Parks and Recreation the sum and rate of $0.0615
For a total of $0.4558 per one hundred dollars assessed valuation.
(Ord. 491; Ord. 503; Ord. 512; Ord. 521; Ord. 538; Ord. 546; Ord. 553; Ord. 569; Ord. 579; Ord. 591; Ord. 602; Ord. 662; Ord. 713; Ord. 748; Ord. 785; Ord. 822; Ord. 854; Ord. 879; Ord. 896; Ord. 923; Ord. 963; Ord. 990; Ord. 1011; Ord. 1034; Ord. 1045; Ord. 1060)
Business Regulations and Licenses, Ch. 6; finance, Ch. 10.
STATE LAW REFERENCES:
Taxing powers of city, RSMo. §§71.610 to 71.670; taxation in third class cities, RSMo. §§94.010 to 94.180.
Sec. 22-3. Cooperative Agreement with Collector of Phelps County and Phelps County Commission.
(a) That the Mayor of the City of St. James, Missouri, is authorized pursuant to provisions of Sections 70.220, R.S.Mo., to 70.320, R.S.Mo., inclusive, and Sections 140.670, R.S.Mo., to 140.750, R.S.Mo., to enter into a Cooperative Agreement with the Phelps County Commission and Davis R. Haas, the duly elected Collector of Phelps County (Collector) for the purpose of granting the Collector the power and responsibility, pursuant to the provisions of Section 140.680, R.S.Mo., to collect for the City, all taxes.
It is also determined that each tract of land located in the City shall be charged with the appropriate penalty of each year's delinquency as stated by R.S.Mo. 52.290 and R.S.Mo. 140.100, and the sum shall also be collected by the Collector.
(b) As consideration for the Collector's work in collecting City taxes and the use of Phelps County's staff and equipment, the City shall pay the following:
(1) To compensate the Phelps County Collector and staff for the services provided by him at the rate of 1% of the total amount of taxes and any accrued interest thereon collected by the Collector for the City.
(2) To compensate Phelps County for the use of the County's software and equipment in the collection of City taxes, Phelps County shall receive the sum of 1% of all taxes collected by the Collector.
(c) The term of the contract to be entered into by and between the parties hereto shall commence May 03, 2004 and run to the last day of February 2008. After the initial term the contract shall be renewable for three year terms and shall run from March 01 of the renewal year through the last day of February of the third year.
(d) The contract shall further require that upon termination without further renewal the Collector and the Phelps County Commission shall make available to the City any existing records that pertain to the collection of city taxes to enable the City to undertake the collection of taxes assessed on City property in the City of St. James following termination. (Ord. 806, §§1-4)
Secs. 22-4 to 22-7. Reserved.
MOTOR VEHICLE TAX
(Repealed by Ord. 589, §1)
Secs. 22-8 to 22-20. Reserved.
SALES AND USE TAX
DIVISION 2. USE TAX
Sec. 22-24. Imposition of use tax.
Pursuant to the authority granted by, and subject to, the provisions of Sections 144.600 through 144.763, RSMo., a use tax for general revenue purposes is imposed for the privilege of storing, using or consuming within the City any article or 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. (Ord. 566, §1)
Sec. 22-25. Rate of tax.
The rate of the tax shall be one percent (1%). If any City sales tax is repealed or the rate thereof is reduced or raised by voter approval, the City use tax rate shall also be deemed to be repealed, reduced or raised by the same action repealing, reducing or raising the City sales tax. (Ord. 566, §2)
Sec. 22-26. Ordinance submitted to voters.
The tax shall be submitted to the qualified voters of St. James, Missouri, for their approval, as required by the provisions of Section 144.757 RSMo., at the Primary election hereby called and to be held in the City on Tuesday, the 6th day of August, 1996. The ballot of submission shall contain substantially the following language:
Shall the City of St. James impose a local use tax at the same rate as the local sales tax, currently at a rate of one percent provided that if any local sales tax is repealed, reduced or raised by voter approval, the respective local use tax shall also be repealed, 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 in any calendar year.
If you are in favor of the question, place an "X" in the box opposite "Yes." If you are opposed to the question, place an "X" in the box opposite "No."
If the ballots are submitted on August 6, 1996, and if a majority of the votes cast on the proposal by the qualified voters voting thereon are in favor of the proposal, then the ordinance and any amendment thereto shall be in effect October 1, 1996, provided the director of revenue receives notice of adoption of the city use tax on or before August 16. If the ballots are submitted after December 31, 1996 and if a majority of the votes cast on the proposal by the qualified voters voting thereon are in favor of the proposal, then the ordinance and any amendments thereto shall be in effect on the first day of the calendar quarter which begins at least forty-five days after the director of revenue receives notice of adoption of the city use tax. (Ord. 566, §§3-4)
Sec. 22-27. Clerk to certify election results to director of revenue.
Within ten (10) days after the approval of this ordinance by the qualified voters of St. James, Missouri, the city clerk shall forward to the director of revenue of the State of Missouri by United States registered mail or certified mail, a certified copy of this ordinance together with certifications of the election returns and accompanied by a map of the city clearly showing the boundaries thereof. (Ord. 566, §5)
Sec. 22-28. Effective date.
This ordinance shall be in full force and effect from and after the date of its passage and approval this 3rd day of June 1996. (Ord. 566, §6)
Sec. 22-29. Park levy.
There shall be hereafter levied an annual tax of one mill on the dollar annually on all taxable property in the City of St. James, Missouri, which said tax shall be levied and collected in like manner with other general taxes of the City of St. James, Missouri, and shall be known as the park fund. Such tax shall be within the constitutional limitation upon the power of the City of St. James, Missouri to levy taxes, and shall cease in case the legal voters of St. James, Missouri shall so determine at any annual election held in the City of St. James, Missouri. (Ord. 173, §4.) (Approved by voters on April 7, 1959)
Secs. 22-30 to 22-34. Reserved.
TRANSPORTATION SALES TAX
Sec. 22-35. Imposition of a transportation sales tax.
That a Transportation Sales Tax, at the rate of 1/2 of one percent on the receipts from the sale at retail of all tangible personal property or taxable services at retail within the City of St. James, Missouri, which are subject to sales tax under the provisions of Sections 144.010 to 144.525 RSMo., is hereby imposed on all sellers within the City of St. James, Missouri. The tax is for the privilege of engaging in such business and is imposed at the above stated rate and in the manner and to the extent provided in Sections 144.010 to 144.525 RSMo., and the rules and regulations of the Director of Revenue issued pursuant thereto. The amount reported and returned to the Director of Revenue by the Seller shall be computed on the basis of the combined rate of tax imposed by Sections 144.010 to 144.525 RSMo. And the tax imposed herein, as authorized by Sections 94.700 to 94.755 RSMo. (Ord. 581, §1)
Sec. 22-36. Transportation sales tax submitted to voters.
(a) Such Transportation Sales Tax is hereby imposed, levied, and submitted to the voters and shall be collected if approved by said voters, all subject to and in the manner provided by the Transportation Sales Tax Act of the State of Missouri and all such tax received by the City of St. James shall be placed in a Special Revenue Fund for transportation purposes as enumerated in Section 94.700 et seq. RSMo., specifically the construction, maintenance and repair of streets, curbs and gutters. (Ord. 581, §2)
(b) That such Transportation Sales Tax shall not be effective unless approved by a majority of votes cast by the qualified voters voting thereon at an election to be held Tuesday, April 7, 1998. (Ord. 581, §3)
(c) That the below-described proposition imposing such Transportation Sales Tax shall be placed on the ballot at the next regularly scheduled election to be held on Tuesday, April 7, 1998. (Ord, 581, §4)
Sec. 22-37. Notice to be published in newspaper.
That the Board of Election Commissioners of Phelps County, Missouri, be and hereby is authorized and directed to give notice of said election by causing to be published in one newspaper published in the City of St. James, Missouri and qualified by law for the publication of such notice under chapter 493 RSMo. as amended, there being only one so qualified newspaper within the bounds of the City. (Ord. 581, §5)
Sec. 22-38. Form of ballot.
(a) That the Board of Election Commissioners of Phelps County, Missouri shall provide the ballot and ballot labels, conduct the election and cause the results thereof to be certified to the City Council as provided by law. (Ord. 581, §6)
(b) That the ballots to be used at said election shall be in substantially the following form:
FOR SPECIAL ELECTION
IN THE CITY OF ST.JAMES, MISSOURI
ON TUESDAY, APRIL 7, 1998
Shall the City of St. James, Missouri
impose a sales tax of 1/2 of one percent YES______
to be used for transportation purposes,
specifically the construction, maintenance
and repair of streets, curbing and guttering NO______
INSTRUCTION TO VOTERS
To vote in favor of the proposition submitted upon this
ballot, punch through the ballot card opposite the word
"YES" with the stylus; and to vote against the proposition
submitted upon this ballot, punch through the ballot
card opposite the word "NO" with the stylus.
(Ord. 581, §7)
Sec. 22-39. Clerk to certify election results to director of revenue.
Within ten days after approval of such ballot proposition, the City Clerk shall forward to the Director of Revenue of the State of Missouri, by United States Registered mail or Certified mail, a certified copy of this Ordinance, along with a map of the City of St. James, clearly showing the boundaries thereof. (Ord. 581, §8)
Sec. 22-40. Clerk to submit Ordinance to Board of Election Commissioners.
(a) That the City Clerk shall deliver to the Board of Election Commissioners of Phelps County, Missouri, a certified copy of this Ordinance which shall be the authority for said Board to conduct said election as hereinbefore provided and as provided by law. (Ord. 581, §9)
(b) That the City Clerk is further authorized to do all other things called for by law in connection with the holding of said election. (Ord. 581, §10)
Secs. 22-41 to 22-45. Reserved.
HOTEL AND MOTEL "LODGING" TAX
Sec. 22-46. Tax submitted to voters.
That at the General Election day to be held in the City of St. James, on the seventh day of November 2000 at which time the qualified voters of the City of St. James, Missouri, will be presented with the proposition of whether or not to impose a 5% tax on each sleeping room occupied and rented by transient guests of hotels and motels
located in St. James for promoting tourism. (Ord. 663, §1)
Sec. 22-47. Form of ballot.
The form of the ballot shall be as follows:
Shall the City of St. James levy a tax of 5% on each sleeping room or campsite occupied and rented by transient guests and any docking facility which rents slips to recreational boats which are used by transients for sleeping in the City of St. James, where the proceeds of which shall be expended for promotion of tourism?
___ Yes ___ No
If you are in favor of the question, place an “X” in the box opposite “yes”. If you are opposed to the question, place an “X” in the box opposite “No.” (Ord. 663, §2)
Sec. 22-48. Definition.
The terms used in this Article shall have the meaning ascribed to them in this Section and shall be construed as indicated in this Section.
Tax rate - The term tax rate or Lodging Tax is that amount of tax levied on a hotel, motel, inn or lodge based on charges made by the hotel, motel or inn for sleeping accommodations.
Gross receipts - Is based upon the applicable revenue received by the hotel, motel, lodge or inn for rental of guest rooms or lodgings.
Hotel, lodge, inn and motel - Any structure, or building, under one management, which contains rooms furnished for the accommodation or lodging of guests kept, used, maintained, advertised or held out to the public as a place where sleeping accommodations are sought for pay or compensation to transient guests.
Transient guest - Any person who occupies a room in a hotel, motel, lodge or inn for 31 days or less. (Ord. 663, §3; Ord. 698)
Sec. 22-49. Clerk to submit ordinance.
The City Clerk shall be directed to provide the election authority for Phelps County, Missouri, with a copy of this ordinance and to provide such notice of the aforesaid election as may be required by law. 67.1360 and 67.1362 RSMO. (Ord. 663, §4)
Sec. 22-50. Levy of tax.
There is hereby levied a license tax on hotels, motels, inn or lodge in an amount equal to five (5) percent of gross receipts derived from transient guests for sleeping accommodations. This tax shall be in addition to all other taxes which are applicable to hotels, motels, inns or lodges. Such tax shall be stated separately from all other charges and taxes. (Ord. 698)
Sec. 22-51. Promotion of tourism.
All revenues received from the five (5) percent Lodging Tax shall be utilized by the City of St. James for promoting tourism. (Ord. 698)
Sec. 22-52. Use of fund.
The Lodging Tax funds shall be used exclusively to promote tourism. The City of St. James reserves the right to collect and retain two (2) percent of all proceeds of the Lodging Tax for operation and maintenance of the Lodging Tax collection process. The City of St. James reserves the right to retain fifty (50) percent of any amounts collected as penalty and/or interest for nonpayment, or late payment, of the hotel/motel lodging tax provided for in this Article. (Ord. 698)
Sec. 22-53. Tourism Commission.
The mayor and city council shall appoint a five-person tourism commission to recommend for the city council to budget how the funds are to be spent. The commission will be made up of one representative of the hotel and motel industry, two members active in the tourism industry and two members of the local business community. All members of the commission must live within the city limits of St. James. (Ord. 698)
Sec. 22-54. Licenses; payment of tax.
No person shall operate a hotel, motel, lodge or inn without a current City business license. Application for such license shall be made to the City of St. James on forms prescribed. The city real estate tax shall be payable on or before the end of the calendar year of which it is due. (Ord. 698)
Sec. 22-55. Reports required.
Every person engaged in the business of operating a hotel, motel, lodge or inn shall file with the City Clerk prescribed forms, giving such information as may be necessary to determine the amounts to which the license tax shall apply for the monthly period, to be submitted with monthly payments. (Ord. 698)
Sec. 22-56. Examination of books, records.
The Mayor or an authorized representative shall have the right at all reasonable times during business hours to make such examination and inspection of the books and records of the licenses as may be necessary to determine the correctness of the reports required by this Article. (Ord. 698)
Sec. 22-57. Penalties for nonpayment.
For each month, or part thereof, any Lodging Tax provided for under this Article remains unpaid after the same shall be due and payable, there shall be added to such Lodging Tax as a penalty and interest, three (3) percent of the amount of such Lodging Tax for the first month or part thereof the same is unpaid, and for each and every month thereafter three (3) percent of the amount of such Lodging Tax and penalty shall be added until the same is fully paid. In addition to the penalties provided herein, any person subject to the provisions of this Article who fails to obtain a license, file a statement or pay the Lodging Tax or files a false or fraudulent statement, required by this Article or within the time required by this Article shall, upon conviction thereof, be punished by a fine not exceeding five hundred ($500.00) or by imprisonment not exceeding three (3) months, or by both such fine and imprisonment. Any licensee failing to pay the City Lodging Tax for one full quarter (three months) past the due date shall have their City business license revoked. (Ord. 698)
Secs. 22-58 to 22-62. Reserved.
ENHANCED ENTERPRISE ZONE
Sec. 22-63. Reducing the real estate ad valorem tax on eligible projects within the designated Zone.*
That the following industries, when locating or expanding within the enhanced enterprise zone, to be known as the St. James Enhanced Enterprise Zone, as designated by the state of Missouri, will be considered eligible for a reduction in real estate ad valorem taxes, per criteria stated below and pursuant to Chapter 135, RSMo and subsequent amendments.
Qualifying Industries By NAICS Code:
11 – Ag, Forestry Fishing and Hunting
22 – Utilities
23 – Construction
31 – 33 – Manufacturing
42 - Whosale
48 – 49 – Transportation and Warehousing
51 – Information
52 – Finance and Insurance
53 – Real Estate and Rental and Leasing
54 – Professional, Scientific and Technical Services
55 – Management of Companies and Enterprises
56 – Administrative and Support and Waste Management and Remediation Services
62 – Health Care and Social Assistance
71 – Arts, Entertainment and Recreation, excluding gaming operations
72 – Accommodation except Food and Drinking places
81 – Other services except Religious organizations
By Section 348.015(14) of the RSMo: Value-added agricultural products
By Section 135.950 (9) (b) of the RSMO: (9)
“Enhanced business enterprise”, an industry or one of a cluster of industries that is either:
(a) Identified by the department as critical to the state’s economic security and growth; or
(b) Will have an impact on industry cluster development, as identified by the governing authority in its application for designation of an enhanced enterprise zone and approved by the department; but excluding gambling establishments (NAICS industry group 7132), retail trade (NAICS sectors 44 and 45), educational services (NAICS sector 61), religious organizations (NAICS industry group 8131), public administration (NAICS sector 92), and food and drinking places (NAICS subsector 722), however, notwithstanding provisions of this section to the contrary, headquarters or administrative offices of an otherwise excluded business may qualify for benefits if the offices serve a multistate territory In the event a national, state, or regional headquarters operation is not the predominant activity of a project facility, the new jobs and investment of such headquarters operation is considered eligible for benefits under this section if the other requirements are satisfied. Service industries may be eligible only if a majority of its annual revenues will be derived from out of the state.
Any business enterprise within the above itemized NAICS codes, located within the proposed zone and meeting requirements of Chapter 135 RSMo, as amended, will receive a minimum of 50 percent reduction of real estate and valorem tax abatement on new improvements up to 100 percent reduction for a minimum of 10 years (or the life of the zone, whichever is shorter) up to 25 years, determined by the EEZ board and based on a case-by--case bases with job creation, private investment and wages and benefits considered.
This reduction applies to all real estate ad valorem taxes by all political subdivisions within the City of St. James, Missouri. (Ord. 953)
Secs. 22-64 to 22-68. Reserved.