City of Caruthersville, MO
Pemiscot County
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Table of Contents
Table of Contents
Cross Reference — Licenses, permits and miscellaneous business regulations, chs. 605 and 610; taxation, ch. 145.

Section 140.010 Fiscal Year.

[Code 1961 §6.35; CC 1983 §2-249; Ord. No. 381, 5-25-1970]
The Fiscal Year of the City shall commence on July first (1st) and terminate on June thirtieth (30th) in each year, and the books, accounts and reports of officers shall be made to conform thereto.

Section 140.020 Appropriations.

[Code 1961 §6.01; CC 1983 §2-244]
All appropriations of money shall be made in conformity with the ordinances of the City and the laws of the State governing Cities of the Third Class. No money shall be paid out of the City Treasury except on a warrant signed by the Mayor and attested by the City Clerk; nor shall any warrant be drawn on the Treasury or any ordinance passed appropriating money, unless there is an unexpended balance in the Treasury for the payment of such warrant or a sufficient sum in the proper fund, unappropriated, to meet such ordinance.

Section 140.030 Warrants.

[Code 1961 §6.02; CC 1983 §2-245]
A. 
Warrants on the City Treasurer shall be drawn by the City Clerk pursuant to an order from the Council, and not otherwise.
B. 
No claim, account or demand against the City, except accounts for salary, shall be allowed or a warrant ordered for the same, unless the claim, account or demand, has been presented to the City Clerk at least one (1) day before the regular monthly meeting of the Council at which it is presented, and the City Clerk shall endorse in writing on each claim, demand or account the date of filing the same. All claims, demands and accounts, except accounts for salaries, shall be sworn to, as provided by law, before being allowed.
C. 
No City warrant for payment of money from the City Treasury shall be issued or delivered by the City Clerk to anyone who is indebted to the City for taxes, license, or upon any account whatever until such license, tax or claim shall be paid or discharged. The City Clerk shall call upon the City Collector for all information necessary to carry this Section into effect, and the books of the City Collector shall be open at all times for the inspection of the City Clerk for such purpose.
D. 
The City Treasurer shall make monthly settlements on the first (1st) Monday of each month with the City Clerk so that paid warrants and coupons can be checked off and the actual cash balance remaining in his/her hands reported to the Council.
E. 
No claim, demand or account, except account for salaries shall be allowed or a warrant ordered for the same until the claim, demand or account has been examined by the Committee on Finance.

Section 140.040 Books of Account.

[Code 1961 §6.03; CC 1983 §2-246]
A. 
The books and accounts of the City in the hands of the City Clerk shall be kept in a regular double entry order, comprised in such books as a journal and ledger, and such auxiliary books as may be necessary. The tax, license and stub books in the hands of the City Collector shall be kept in a manner and form as shall be requisite to the purpose for which they are used, and when not in use shall be deposited in the City vault.
B. 
All appropriations embraced in ordinances passed in anticipation of revenue shall be entered in the journal and memoranda, debits and credits and carried to the ledger to the respective accounts to which they belong, except the sinking fund account, and shall be entered on the margin of the debit or credit column in red ink, and be considered as reference only so that the regular charges of actual receipts to respective accounts may not exceed the appropriation.
C. 
Any officer of the City receiving money for the City shall deposit the same in the City Treasury on or before the first (1st) Monday of each succeeding month and take a receipt therefor; but any such officer shall, prior to the making of such deposit, make duplicate statements of all such money received by him/her and hand the same to the City Clerk.
D. 
The City Clerk, upon receipt of such statements, shall distribute to interest accounts the proportion received for that fund being levied for interest purposes upon real property or personal property of all kinds and to the general expense account its proportion of levy of all real and personal property.
E. 
The City Treasurer shall keep such accounts as are necessary and enter therein the distribution of all monies received by him/her so that each fund account shall receive proper debit and credit.

Section 140.050 Monthly Statement and Settlement of Revenue.

[Code 1961 §6.11; CC 1983 §2-247]
A. 
It shall be the duty of the City Collector at the close of business on the last weekday of each month to file with the City Clerk a full and complete statement of the revenue collected by him/her from all sources during the preceding month. In such settlement the Collector shall show from what source such amount of revenue is received, and has been collected, keeping each class separate and distinct from all others to the end that it may appear in every settlement what amount of revenue the City has received from each and every source. Every such settlement shall be entered by the City Clerk in a book to be kept for that purpose, which book shall be open at all times for inspection by any taxpayer of the City.
B. 
Immediately after each monthly settlement, the City Collector shall pay into the City Treasury the amount found due on each settlement. He/she shall take two (2) receipts from the City Treasurer for the amount so paid in, one of which he/she shall file with the City Clerk who shall charge the Treasury with the amount of such payment and credit the Collector with the same.
C. 
If the City Collector fails, neglects or refuses to pay into the City Treasury the amount found due by him/her on any such settlement and file the City Treasurer's receipt therefor with the City Clerk within three (3) days after such settlement, he/she shall be deemed guilty of a misdemeanor, and upon conviction shall be subject to punishment as provided in Section 100.120 of this Code.

Section 140.060 Annual Settlement by City Collector.

[Code 1961 §6.12; CC 1983 §2-248]
A. 
At the first (1st) meeting of the City Council in April of each year, the City Collector shall make out and return under oath the list of delinquent taxes and back tax books on which taxes remain due and uncollected and settle his/her accounts of all monies received by him/her on account of taxes and other sources of revenue; and the amount of such delinquent list, or so much thereof as the Council shall find properly returned delinquent, shall be allowed and credited to him/her on his/her settlement. Before allowing the collector credit for any taxes on the "Land and Lot Delinquent List" or on the "Personal Delinquent List", the Council shall make special inquiry and be fully satisfied that he/she has used due diligence to collect the same, and that he/she could not find any personal property of the taxpayer out of which to make the same. If the Council is satisfied that there are any names on either of the lists of persons who have personal property out of which taxes should have been made, it shall in passing upon such lists strike such names therefrom.
B. 
At the meeting of the Council for returning the real and personal delinquent list the Council shall carefully examine all other accounts of the City Collector and settle with him/her for all merchants and manufacturers and for licenses and taxes upon all other pursuits, trades, professions, callings or occupations, together with all back taxes, interests or other monies which he/she may have collected or for the collection of which he/she is responsible since his/her last annual settlement.
C. 
If for any cause, the first (1st) meeting of the Council in April of any year is not held at the appointed time, it shall be the duty of the Mayor to call a special meeting of the Council within ten (10) days thereafter for the purpose of making the annual settlement by the City Collector.
D. 
The Council shall cause such settlement to be entered of record so as to show the amount of the City revenue fund tax, and City interest fund tax, collected on the current tax books and the amount of real estate and personal taxes remaining uncollected; also the amount of such taxes collected on the Land and Lot Delinquent List and Personal Delinquent List, amount of interest collected on delinquent taxes, amount of back taxes together with the interest thereon collected on delinquent real estate taxes, amount collected on merchants' and manufacturers' licenses and on all other licenses of every kind and character, and the amount collected from every other source of revenue, so that the record may show in detail from what source the revenue has been derived.
E. 
Upon the completion of his/her annual settlement the Council shall cause the "Land and Lot Delinquent List" and the "Personal Delinquent List", to be returned to the City Collector who shall be charged with the amount of taxes thereon by the City Clerk, and who shall proceed to collect the same, and to account therefor as for all other monies collected by him/her, and when he/she makes his/her next annual settlement he/she shall return such lists and shall be entitled to credit for such as he/she has been able to collect. When his/her term of office shall have expired the City Collector shall return to the Council all delinquent lists and a list of all judgments and decrees rendered on any tax bill upon which suit has been brought and which remains unpaid, and the amount thereof, to the end that final settlement may be made and such lists may be delivered to his/her successor and so on from time to time, until the whole of such lists shall have been collected or otherwise disposed of. Upon the making of any final settlement, the City Collector shall turn over to his/her successor all uncollected delinquent lists that have been allowed by the Council, and thereupon the City Clerk shall credit his/her account with the amount of such lists and charge the same to his/her successor in office.

Section 140.070 Asset Forfeiture Fund.

[Ord. No. 2011-01 §1, 3-7-2011]
A. 
Establishment Of Fund. There is hereby authorized the creation of a restricted fund within the City's Treasury to be known as the "Asset Forfeiture Fund".
B. 
Funding Of Fund. All funds received through Federal or State forfeiture proceedings shall be received by the City Marshal who shall turn such funds over to the City Treasurer to the credit of the Asset Forfeiture Fund. The City Treasurer shall maintain such fund as a restricted fund to be utilized solely for the purposes set forth in this Section. The Treasurer shall at all times maintain an accounting of the fund balance available in such fund.
C. 
Use Of Fund. The funds hereafter accumulated in said fund shall be limited to those uses authorized through the forfeiture proceedings from which such funds were derived. An accounting shall be maintained by the City Marshal for each forfeiture showing:
1. 
The funds received;
2. 
The funds expended; and
3. 
The permitted use of the funds.
The funds shall be utilized for the permitted uses only upon appropriation by the City Council upon request of the City Marshal.