The Board of Aldermen shall, from time to time, provide by ordinance
for the levy and collection of all taxes, licenses, wharfage and other
duties not herein enumerated and, for neglect or refusal to pay the
same, shall fix such penalties as are now or may hereafter be authorized
by law or ordinance.
The Board of Aldermen shall hold at least one (1) public hearing
on the proposed rates of taxes at which citizens may be heard prior
to their approval. The Board of Aldermen shall determine the time
and place for such hearing. A notice stating the hour, date and place
of the hearing shall be published in at least one (1) newspaper qualified
under the laws of the State of Missouri of general circulation in
the County within which all or the largest portion of the City is
situated, or such notice shall be posted in at least three (3) public
places within the City; except that, in any county of the First Class
having a charter form of government, such notice may be published
in a newspaper of general circulation within the City even though
such newspaper is not qualified under the laws of Missouri for other
legal notices. Such notice shall be published or posted at least seven
(7) days prior to the date of the hearing. The notice shall include
the assessed valuation by category of real, personal and other tangible
property in the City for the fiscal year for which the tax is to be
levied as provided by Subsection (3) of Section 137.245, RSMo., the
assessed valuation by category of real, personal and other tangible
property in the City for the preceding taxable year, for each rate
to be levied the amount of revenue required to be provided from the
property tax as set forth in the annual budget adopted as provided
by Chapter 67, RSMo., and the tax rates proposed to be set for the
various purposes of taxation. The tax rates shall be calculated to
produce substantially the same revenues as required in the annual
budget adopted as provided in Chapter. Following the hearing the Board
of Aldermen shall fix the rates of taxes, the same to be entered in
the tax book. Failure of any taxpayer to appear at such hearing shall
not prevent the taxpayer from pursuit of any other legal remedy otherwise
available to the taxpayer. Nothing in this Section absolves the City
of responsibilities under Section 137.073, RSMo., nor to adjust tax
rates in event changes in assessed valuation occur that would alter
the tax rate calculations.
The Board of Aldermen 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 therefor by ordinance.
In the absence of a City Assessor, and until such City Assessor
is duly appointed and qualified, it shall be the duty of the Mayor
of the City to procure from the County Clerk of Franklin/Crawford
Counties, Missouri, on or before the first (1st) day of October of
each year a certified abstract from his/her assessment books of all
property within the corporate limits of the City made taxable by law
for State purposes and the assessed valuation thereof as agreed upon
by the Board of Equalization, which abstract shall be immediately
transmitted to the Board of Aldermen, and it shall be the duty of
the Board of Aldermen to establish by ordinance the rate of taxes
for the year.
When the Board of Aldermen shall have fixed the rate of taxation
for any given year, it shall be the duty of the City Clerk to cause
to be prepared appropriate and accurate tax books and shall therein
set out in suitable columns, opposite the name of each person and
the item of taxable property, as returned by the Assessor and Board
of Equalization, the amount of taxes, whether general or special,
due thereon and shall charge the City Collector with the full amount
of taxes levied and to be collected.
On the first (1st) day of January of each year, all unpaid City
taxes shall become delinquent and the taxes on real estate are hereby
made a lien thereon; and all such delinquent taxes shall bear interest
thereon at the rate of two percent (2%) per month from the time they
become delinquent, not to exceed eighteen percent (18%) per year,
until paid and shall also be subject to the same fees, penalties,
commissions and charges as provided by law of the State of Missouri
for delinquent State and County taxes and shall be collected from
the property owners, and the enforcement of all taxes, penalties,
fees, commissions and charges authorized by law and provided for herein
to be paid by property owners shall be made in the same manner and
under the same rules and regulations as are or may be provided by
law for the collection and enforcement of the payment of State and
County taxes, including fees, penalties, commissions and other charges.
[Ord. No. 1250 §§1 —
2, 10-1-1975; Ord. No.
1429 §1, 1-11-1982]
A.
There
is hereby imposed a City sales tax for the general revenue purposes
of the City of Sullivan, Missouri, in accordance with Sections 94.500
through 94.570, RSMo., upon all sellers within the limits of the City
of Sullivan, Missouri, for the privilege of engaging in the business
of selling tangible personal property at retail or rendering taxable
services at retail to the extent and in the manner provided in Sections
144.010 through 144.510, RSMo., and the rules and regulations of the
Director of Revenue of the State of Missouri issued pursuant thereto.
B.
The rate
of said City sales tax imposed by this Section is hereby fixed at
one percent (1%) on the receipts from sales at retail or all tangible
personal property or taxable services at retail within the City of
Sullivan, Missouri, to the extent that such sales and services are
subject to taxation by the State of Missouri under the provisions
of Sections 144.010 through 144.510, RSMo.
C.
There is hereby exempted from the imposition of the City sales tax otherwise imposed by Subsections (A) and (B), tax on the sale at retail of utilities and utility services for domestic use as defined in Sections 144.010 through 144.510, RSMo., and the rules and regulations of the Director of Revenue of the State of Missouri, issued pursuant thereto.
[Ord. No. 1982A §§1 —
2, 3-2-1993]
A.
A sales
tax at the rate of one-half of one percent (0.5%) 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 in Sections 144.010
to 144.510, RSMo., and Sections 94.500 to 94.577, 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 the
tax imposed by Sections 144.010 to 144.510, RSMo., and Sections 94.500
to 94.577 RSMo., and the tax imposed by this Section, plus any amounts
imposed under other provisions of law.
B.
All revenues
received by the City from the sales tax herein imposed under the provisions
of the Act shall be deposited by the City Treasurer, or other authorized
City Officer, in a special trust fund, and shall be used solely for
the purpose of funding capital improvements as required and authorized
by law and for so long as the tax shall remain in effect.
[Ord. No. 2909 §1, 1-20-2004]
Pursuant to the authority granted by and subject to the provisions
of Sections 94.700 to 94.755, RSMo., a tax for transportation purposes
of the Elmont Road overpass and associated improvements and/or for
retirement of bonds issued for this purpose and as defined in Section
94.700, RSMo., 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 in Sections 144.010 to 144.510, RSMo., and the rules and
regulations of the Director of Revenue issued pursuant thereto. The
rate of the tax shall be one-half of one percent (.5%) on the receipts
from the sale at retail of all tangible personal property or taxable
services at retail within Sullivan, Missouri, if such property and
taxable services are subject to taxation by the State of Missouri
under the provisions of Sections 144.010 to 144.510, RSMo. The tax
shall become effective as provided in Section 94.705, RSMo., and shall
be collected pursuant to the provisions of Sections 94.700 to 94.755,
RSMo., and Sections 32.085 and 32.087, RSMo. Said tax shall expire
twenty (20) years from the date on which such tax is first imposed,
unless earlier repealed by the City when the costs of the Elmont Road
Overpass and/or its associated costs are retired.
