City of Parkville, MO
Platte County
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Table of Contents
Table of Contents

Section 160.010 Imposition of City Sales Tax.

[Ord. No. 746 §1, 12-19-1978]
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 at retail within the City of Parkville, 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 Subsection (4) of Section 94.510, RSMo., and shall be collected pursuant to the provisions of Sections 94.500 to 94.570, RSMo.

Section 160.020 Real Estate Taxes.

[Ord. No. 586 §§1,2, 12-18-1973]
A. 
If any real estate tax be not paid before the first (1st) of January following the levy of the tax, the same shall be delinquent and it is hereby determined that such taxes shall bear interest thereafter at the rate of one percent (1%) per month, or a fractional part thereof.
B. 
It is further determined that, in addition to the interest hereinbefore specified, a penalty shall be assessed on all delinquent real estate taxes at the rate of one percent (1%) of the said delinquent tax per month, or a fractional part thereof.

Section 160.030 Personal Property Taxes.

[Ord. No. 585 §§1,2, 12-18-1973]
A. 
If any personal property tax be not paid before the first (1st) day of January following the levy of the tax, the same shall be delinquent and it is hereby determined that such taxes shall bear interest thereafter at the rate of one percent (1%) per month, or a fractional part thereof.
B. 
It is further determined that, in addition to the interest hereinbefore specified, a penalty shall be assessed on all delinquent personal property taxes at the rate of one percent (1%) of the said delinquent tax per month, or a fractional part thereof.

Section 160.035 Franchise Fee and Gross Receipts Tax.

[Ord. No. 2714 §1, 10-15-2013]
Pursuant to Section 393.275, RSMo., and any and all other applicable authority, the City shall maintain the tax rate of its franchise fee and gross receipts tax on the gross receipts of gas, electric and water utilities without reduction, notwithstanding any periodic fluctuations in the tariffs of such utility corporations or any notice thereof, including, but not limited to, notice sent under Section 393.275, RSMo., as amended.

Section 160.040 Transportation Sales Tax. [1]

[Ord. No. 1158 §§1-4, 6-5-1990; Ord. No. 1580 §1, 4-16-1996]
A City sales tax for transportation purposes is hereby imposed and shall become effective on the first (1st) day of October, 1991, (thereby continuing the one-half cent ($.005) transportation sales tax authorized from October 1, 1986, to October 1, 1991, without interruption), and shall be levied and collected in the manner provided by law and shall be used as authorized in Sections 94.700 to 94.755, inclusive, RSMo., 1986, as amended, for transportation purposes, including construction, reconstruction, repair and maintenance of streets, roads and bridges within the City; the acquisition of lands and rights of way for streets, roads, bridges, and the planning and preparation of feasibility studies for streets, roads and bridges, all as authorized by the Act. This sales tax shall be limited to five (5) years.
[1]
Note — Ord. no. 1580 declared the results of the election of 4-2-1996 where the continuation of this transportation sales tax was approved with no expiration date.

Section 160.045 Tourism Tax — Guest Room Tax.

[Ord. No. 2033 §§1 — 2, 8-20-2002; Ord. No. 2046 §§1 — 3, 11-19-2002]
The City of Parkville hereby imposes a tax of five percent (5%) on charges for sleeping rooms paid by the transient guests of hotels, motels, bed and breakfast inns, campgrounds and any docking facility which rents slips to recreational boats which are used by transients for sleeping for the purpose of funding the promotion of tourism.

Section 160.050 Tax Increment Financing Commission.

[Ord. No. 1314 §§1-8, 7-21-1992; Ord. No. 1924 §1, 12-19-2000]
A. 
There is hereby created a Commission to be known as the "Tax Increment Financing Commission of Parkville, Missouri," which Commission shall have continuous and perpetual existence unless and until terminated by action of the Board of Aldermen.
B. 
The Tax Increment Financing Commission of Parkville, Missouri, shall be composed of eleven (11) members to be appointed as follows:
1. 
Two (2) members shall be appointed by the Park Hill School District.
2. 
One (1) member shall be appointed by the affected taxing districts, other than the Park Hill School District and the City of Parkville, which levy ad valorem taxes within the area selected for a redevelopment project or redevelopment area under consideration by the TIF Commission. Such members shall be appointed as provided by the Act.
3. 
Six (6) members shall be appointed by the Mayor of Parkville, Missouri, with the consent of the majority of the Board of Aldermen.
4. 
Two (2) members shall be appointed by the chief elected officer of Platte County, with the consent of the majority of the Governing Body of Platte County.
C. 
The terms of the members shall be:
1. 
The terms of the members of the Tax Increment Financing Commission of Parkville, Missouri who are appointed by the school boards or other taxing districts shall coincide with the length of time a redevelopment project, redevelopment plan or designation of a redevelopment area as defined in the Act is considered for approval by the Tax Increment Financing Commission. Such term shall terminate upon final approval of the project, plan or designation of the area by the Board of Aldermen of Parkville, Missouri. Thereafter, the Tax Increment Financing Commission shall consist of the six (6) members appointed by the Mayor of Parkville, Missouri, except that members representing school boards and other taxing districts shall be appointed as provided in the Act prior to any amendments to any redevelopment plans, redevelopment projects or designation of a redevelopment area. If any school district or other taxing jurisdiction fails to appoint members to the Tax Increment Financing Commission within thirty (30) days of receipt of written notice of a proposed redevelopment plan, redevelopment project or designation of a redevelopment area, the remaining members may proceed to exercise the power of the Tax Increment Financing Commission.
2. 
Of the members first appointed by the Mayor of Parkville, Missouri, two (2) shall be designated to serve for terms of two (2) years, two (2) shall be designated to serve for terms of three (3) years, and two (2) shall be designated to serve for terms of four (4) years from the date of such initial appointments. Thereafter, the members appointed by the Mayor of Parkville, Missouri, shall serve for terms of four (4) years, except that all vacancies occurring before terms of office have expired shall be filled for the balance of those unexpired terms.
D. 
Those Commission members who are appointed by the school boards or other taxing districts pursuant to Subsection (C)(1) above shall be authorized to vote only on matters specifically and directly relating to the redevelopment plan, redevelopment project or redevelopment area upon which their affected taxing districts levy ad valorem taxes.
E. 
The Board of Aldermen does hereby authorize and approve the exercise by the Tax Increment Financing Commission of all the powers delegable under the Real Property Tax Increment Allocation Redevelopment Act and in particular those enumerated in Section 99.820 thereof.
F. 
The Tax Increment Financing Commission shall organize itself and elect from its number a Chairman, Vice Chairman, Treasurer, and Secretary, each to serve for one (1) year terms or until their successors are elected.
G. 
The Tax Increment Financing Commission shall meet regularly and shall adopt such rules and regulations for operation as shall enable it to maintain an orderly procedure for its business and to effectively and efficiently exercise the powers authorized by the Statute and delegated to it by the Board of Aldermen.
H. 
The Tax Increment Financing Commission shall keep records and minutes of its meetings and shall report annually to the Board of Aldermen respecting its activities.