[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.
[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.
[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.
[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.
[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.
[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.
[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.
