[Ord. No. 7 §1]
When the Board of Aldermen shall have fixed the rate of taxation
for any given year, the City Clerk shall make out 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 Collector with the full amount of taxes levied and to be collected;
the Clerk shall also charge the City Collector with all licenses and
other duties of all kinds to be collected.
[Ord. No. 7 §2]
That is shall be the duty of the City Collector, annually, to
make out under oath, lists of delinquent taxes remaining due and uncollected
for each year, to be known as the "Land and Lot Delinquent List" and
the "Personal Delinquent Lists", and to return same to the first meeting
of the Board of Aldermen in April of each year, and it shall be the
duty of the Board of Aldermen at the meeting at which said delinquent
lists shall be returned, or as soon as may be thereafter, to carefully
examine the same, and if it shall appear that all property and taxes
contained in said lists are properly returned as delinquent, the Board
of Aldermen shall approve the same and cause a record thereof to be
entered on the journal, and cause the amount thereof to be credited
to the account of the City Collector. The Board of Aldermen shall
cause the "Land and Lot Delinquent List" and the "Personal Delinquent
List" to be returned to the City Collector who shall be charged therewith
and who shall proceed to collect the same in the same manner and under
the same regulations as are or may be provided by law for the collection
of delinquent lists of real and personal taxes for state and County
purposes, provided that all suits for the collection of City taxes
shall be brought in the name of the state, at the relation and to
the use of the City Collector.
[Ord. No. 7 §3]
That the City Collector shall report to the Board of Aldermen
at its regular meeting each month all taxes collected on the real
and personal delinquent lists and he shall pay the same into the City
treasury and shall receive credit therefor. He shall turn over to
his successor in office all uncollected delinquent lists, receiving
credit therefor, and his successor shall be charged therewith. Provided,
that the Board of Aldermen may declare worthless any and all personal
delinquent taxes which they may deem uncollectible.
[Ord. No. 7 §4]
That the City Collector shall pay into the treasury, monthly,
all moneys received by him from all sources which may be levied by
law or ordinance; also all licenses of every description authorized
by law to be collected, and all moneys belonging to the City which
may come into his hands.
[Ord. No. 7 §5]
That the City Collector shall give bond in the sum of two thousand
dollars ($2,000.00), conditioned on the faithful performance of his
duties, said bond to be approved by the Mayor and Board of Aldermen.
[Ord. No. 7 §6]
That the Collector shall, annually, on the fifteenth (15th)
of March make a detailed report to the Board of Aldermen, stating
the various moneys collected by him during the year, and the amounts
uncollected and the names of the persons from whom he failed to collect
and the causes therefor.
[Ord. No. 7 §7]
That the Collector shall be and is hereby prohibited from making
any changes, corrections or alterations in the tax books or in the
record of amounts due the City from taxes, licenses or from any other
source, in the possession of said Collector, unless and until such
changes, corrections or alterations are approved and authorized by
the Board of Aldermen.
[Ord. No. 7 §8]
That the tax books and all records of the City Collector shall
at all times be kept in the office provided therefor by the Board
of Aldermen.
[Ord. No. 7 §9]
That the City Collector shall, between the 1st and 10th day
of November of each year, mail to the last known address of each person
assessed and owing taxes, both on real estate and personal property,
but his failure to mail such memorandum or the failure of any taxpayer
to receive such memorandum shall in no wise relieve or excuse such
taxpayer from the penalty for not paying as provided by law.
[Ord. No. 347 §1]
Imposition of City sales tax. Pursuant to
the authority granted by and subject to the provisions of Sections
94.500 to 94.570 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 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
percent (1%) on the receipts from the sale at retail of all tangible
personal property or taxable services are subject to taxation by the
State of Missouri under the provisions of Sections 144.010 to 144.510,
RSMo. (but excluding residential utilities). The tax shall become
effective as provided in Subsection 4 of Section 94.510 RSMo., and
shall be collected pursuant to the provisions of Section 94.500 to
94.570 RSMo.
[Ord. No. 12-2009 §1, 4-13-2009]
A.
Any person
who pays a fee, tax or license charge authorized by an ordinance of
the City of Herculaneum may protest all or any part of any fee, tax
or license charge paid by filing a protest as set forth in this Section.
If no other procedure is established by law for protesting the fee,
tax or license charge, then a person desiring to pay any fee, tax
or license charge under protest shall, at the time of paying such
fee, tax or license or within seven (7) days thereafter, file with
the City Administrator a written statement setting forth the grounds
on which the protest is based. The statement shall include the true
value of the money in dispute which is claimed by the person paying
such fee, tax or license charge.
B.
The City
Administrator shall impound, in a separate fund, all or part of such
fee, tax or license charge which is in dispute. Within thirty (30)
days after the filing of the protest, the City Administrator may choose
to appoint an administrative hearing officer to hold an administrative
hearing on the protest. Said administrative hearing officer shall
rule on the validity of the protest. Alternatively, the City may have
such protest heard by the Board of Aldermen with the Mayor presiding
over such meeting. Such meeting shall also be held within thirty (30)
days after the filing of the protest.
C.
If the
protest is ruled invalid, then any person protesting the payment of
the fee, tax or license charge may within thirty (30) days after filing
such ruling commence an action against the City by filing a petition
for review and for recovery of the amount protested in the Circuit
Court of Jefferson County. If any person so protesting the fee, tax
or license charge shall fail to commence an action in the Circuit
Court of Jefferson County for the recovery of the fee, tax or license
charge so protested within the time prescribed herein, then such protest
shall become null and void and the City Administrator shall then disburse
to the proper official or officials the fee, tax or license charge
impounded as authorized by the laws of the City. If a final decision
is rendered holding that the fee, tax or license charge is invalid,
then the City Administrator shall refund to the person who protested
the fee, tax or license charge the amount of the charge which was
found to be invalid plus interest at the legal rate of interest in
the sum from the time it was paid to the City.
