[Code 1955 §2-1; CC 1970 §11-1]
The fiscal period of the City shall be one (1) year, beginning
on April first (1st) and ending on March thirty-first (31st), both
inclusive.
[CC 1970 §11-4; Ord. No. 646 §§1 — 2, 8-4-1964]
A. The
City is hereby authorized to enter into an agreement with the County
for the purpose of having the County process and extend real and personal
property abstracts of the City and prepare the City's real and personal
property tax bills as is provided by Article VI, Section 16 of the
Constitution of Missouri, Section 70.220, RSMo., and Section 22(18),
Article III of the Home Rule Charter of St. Louis County, Missouri.
B. The
Mayor of the City is hereby authorized and empowered to execute such
agreement, in duplicate, for and in behalf of the City.
[CC 1970 §§11-10 — 11-13; Ord. No. 755 §§1 — 4, 11-17-1970]
A. There
shall be levied, collected and paid a City sales tax for the benefit
of the City of Rock Hill at the rate of one percent (1%) on the receipts
from the sale at retail of all tangible personal property, and on
taxable services at retail within the City of Rock Hill if such property
and services are subject to taxation by the State of Missouri under
the provisions of Section 144.010 to 144.525, RSMo.
B. The
tax shall become effective and collected as provided in Act No. 119
of the 75th General Assembly of the State of Missouri, and shall be
subject to all of the provisions of said Act No. 119 of the 75th General
Assembly of the State of Missouri.
C. All
payments due the City of Rock Hill from sales tax collections under
this Section shall be made to the City Clerk of the City of Rock Hill,
Missouri.
D. All
revenues collected from the sales tax provided for in this Section
shall become part of the general revenue of the City of Rock Hill,
Missouri.
[Ord. No. 1274 §1, 9-20-1994; Ord. No. 1314 §1, 10-17-1995]
A. There
is hereby established a sales tax of one-half of one percent (0.5%)
on receipts from the sale at retail of all tangible personal property
or taxable services at retail within the City of Rock Hill, Missouri,
which are subject to taxation under the provisions of Sections 144.010
to 144.525, RSMo., for the purpose of funding capital improvements,
including the operation and maintenance of capital improvements. This
tax shall be in addition to all other taxes presently in force and
effect.
B. It
is hereby established that the City of Rock Hill selects Option 1
of Subsection (4) of Section 1 of 94.890, RSMo., to receive eighty-five
percent (85%) of the sales taxes in the amount of one-half of one
percent (0.5%) on all retail sales made in the City of Rock Hill which
are subject to taxation under the provisions of Sections 144.010 to
144.525, RSMo., for the purpose of funding capital improvements, including
the operation and maintenance of capital improvements.
[Ord. No. 1258 §1, 11-16-1993]
There is hereby established a local option sales tax in the
amount of one-fourth of one percent (0.25%) from the receipts of the
sale of all retail tangible personal property and taxable services
within the City of Rock Hill. This tax shall be in addition to all
other taxes presently in force and effect.
[Ord. No. 1444 §§1 —
3, 9-4-2001]
A. There
is hereby levied a sales tax in the amount of one-fourth of one percent
(0.25%) on all retail sales made in the City of Rock Hill which are
subject to taxation under the provisions of Sections 144.010 to 144.525,
RSMo., for the purpose of funding the Rock Hill Fire Department, including
the operation and maintenance thereof, pursuant to the authorization
contained in Section 321.242, RSMo.
B. Said
sales tax was approved by a majority of the votes cast on the proposal
by the qualified voters of the City voting thereon at an election
held on April 3, 2001.
C. All
payments due the City of Rock Hill from sales tax collections under
this Section shall be made to the City Clerk/Administrator of the
City of Rock Hill, Missouri, and shall become part of the Fire Protection
Sales Tax Trust Fund of the City of Rock Hill, Missouri.
[Ord. No. 1529 §§1 —
3, 7-20-2004]
A. The
levy of a sales tax in the amount of one-half of one percent (.5%)
on all retail sales made in the City of Rock Hill which are subject
to taxation under the provisions of Sections 144.010 to 144.525, RSMo.,
for the purpose of funding parks and stormwater, and the collection
of same by the Missouri Department of Revenue, is hereby ratified,
authorized and confirmed.
B. Said
sales tax was approved by a majority of the votes cast on the proposal
by the qualified voters of the City voting thereon at an election
held on November 3, 1999.
C. All
payments due the City of Rock Hill from sales tax collections under
this Section shall be made to the City Clerk/Administrator of the
City of Rock Hill, Missouri, and shall become part of the Parks and
Stormwater Sales Tax Trust Fund of the City of Rock Hill, Missouri.
[Ord. No. 1837 §§ 1
— 4, 1-19-2016]
A. Definitions. For purposes of this Section, the following terms shall
mean:
APPLIANCE
Clothes washers and dryers, water heaters, trash compactors,
dishwashers, conventional ovens, ranges, stoves, air conditioners,
furnaces, refrigerators and freezers; and
ENERGY STAR CERTIFIED
Any appliance approved by both the United States Environmental
Protection Agency and the United States Department of Energy as eligible
to display the energy star label, as amended from time to time.
B. By enacting this Section the City of Rock Hill hereby elects to allow
the Show Me Green Sales Tax Holiday established by Section 144.526,
RSMo., Supp. 2008, to apply to its local sales taxes so that there
shall be exempted from local sales taxes all retail sales of any energy
star certified new appliance, up to one thousand five hundred dollars
($1,500.00) per appliance, during a seven-day period beginning at
12:01 A.M. on April 19, 2016, and ending at midnight on April 25,
2016, and all future years.
C. This Section shall not apply to any retailer when less than two percent
(2%) of the retailer's merchandise offered for sale qualifies
for the sales tax holiday. Such retailer shall offer a sales tax refund
in lieu of the sales tax holiday.
D. The City Clerk shall take any and all steps necessary to notify the
Missouri Department of Revenue not less than forty-five (45) calendar
days prior to the beginning date of the sales tax holiday of the adoption
of this ordinance and the election to allow the Show Me Green Sales
Tax Holiday to apply within the City.