Article I General
Article II City Sales Tax
[CC 1999 §25-1; R.O. 1962 §§322 — 360]
The provisions of State law relative to the assessment and collection of property taxes, insofar as the same is applicable, are hereby adopted by the City for the assessment and collection of taxes on property within the City.
[CC 1999 §25-2; Ord. No. 80-22, 5-27-1980]
The City Assessor shall, on the second (2nd) Monday in July of each year, cause to be inserted in six (6) consecutive issues of the official newspaper of the City the following notice:
"Notice is hereby given that the assessment books of real and tangible property in the City of Chillicothe, Missouri, for the year 20____ have been completed and will be returned to the City Council by the Assessor on the last Monday in July. All persons feeling themselves aggrieved by the assessments of their property are hereby requested to make or file their objections in the office of the City Clerk on or before said date or appear before the City Council at said time and the same will be heard."
[CC 1999 §25-3; R.O. 1962 §349]
The City Council, within fourteen (14) days after the date of the last publication of the notice referred to in Section 145.020 above, shall sit as a Board of Equalization and shall give notice by publication of the date it shall so convene. All persons feeling themselves aggrieved by the assessment of their property by the City Assessor, after filing written notice of intent to do so, may appear and make or file their objections to such assessments, which objections shall be disposed of in a summary manner and the Board shall have power and authority to correct any error that may appear on the assessment books, to increase or diminish the assessment of any property on such books and to add any property omitted by the Assessor with the value thereof. The Assessor shall also attend the sessions of the Board and make such corrections on the assessments as may be ordered by the Board, such corrections shall not be made by erasure or interlineation, but in red ink in a column opposite the original valuation.
[CC 1999 §25-4; Ord. No. 72-46 §1, 12-11-1972]
The City Assessor is hereby authorized, directed and ordered to assess all real and tangible personal property located in the City of Chillicothe, and not otherwise exempt from taxation by the City, at values equivalent to the assessment valuation placed thereon by the respective Township Assessors of Chillicothe Township and Rich Hill Township or as ordered by other proper legal authority.
[CC 1999 §25-5; Ord. No. 2009-83 §1(25-5), 10-26-2009]
The Treasurer or any other City Officer directed by the Council shall have the power to cause any real estate delinquent in taxes to be sold pursuant to the law of the State of Missouri.
In addition to all other requirements set forth to a redeemer of real estate subject to a sale for taxes by the laws of the State of Missouri, in any case a purchaser at a sale for taxes expends monies and/or labor to bring the premises subject to a sale for taxes into compliance with local ordinance, said premises shall not be restored to the person redeeming, until he/she shall have paid or tendered to the adverse party the monies and costs for labor expended for such compliance, and if the parties cannot agree on the reasonableness of the costs or the necessity of the expenditure, then the same proceeding shall be had in relation thereto as shall be prescribed in the law existing at the time of such proceedings for the relief of occupying claimants of land in actions of ejectment.
[CC 1999 §25-11; Ord. No. 77-28, 8-8-1977; Ord. No. 77-33, 9-26-1977]
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, if such property and taxable services are subject to taxation by the State 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.
[CC 1999 §25-12; Ord. No. 84-36 §1, 12-10-1984; Ord. No. 98-151, 11-9-1998]
A City sales tax for transportation purposes at the rate of one-half of one percent (.5%) on the receipts from the sale at retail of all tangible personal property or taxable services at retail within the City of Chillicothe, Missouri, is hereby imposed upon all sellers within the City 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 by Sections 144.010 to 144.510, inclusive, RSMo., as amended, and the rules and regulations of the Director of Revenue of the State of Missouri issued pursuant thereto. All revenues received from such sales tax shall be used for transportation purposes, including construction, reconstruction, repair and maintenance of roads within the City as authorized by the Act.
[CC 1999 §25-13]
The municipal sales tax on all sales of metered water service, electricity, electrical current, natural, artificial or propane gas, wood, coal or home heating oil used for non-business, non-commercial or non-industrial purposes heretofore imposed within the corporate limits of this municipality is hereby reimposed.
[CC 1999 §25-14; Ord. No. 92-28, 4-13-1992; Ord. No. 94-61, 8-1994; Ord. No. 2005-100, 8-30-2005 approved at November 8, 2005 election]
The City of Chillicothe, Missouri, does hereby impose a sales tax of one-half of one percent (.5%) for the purpose of funding capital improvements which may include the retirement of debt under previously authorized bonded indebtedness; provided that the imposition of such sales tax would not increase the capital improvements sales tax currently in effect, but would extend the use of the revenues of the current capital improvements tax so that they may be used to pay the costs of other capital improvements, as permitted by State law, including but not limited to financing of the City's costs incurred in connection with a new Missouri Department of Corrections Women's facility for a period of twenty (20) years to end on December 31, 2025.
[Ord. No. 2003-57, 5-12-2003 approved April 8, 2003 election]
The City of Chillicothe, Missouri hereby imposes a sales tax of one-fourth of one percent (0.25%) for the purpose of providing revenue for the operation of the Chillicothe Fire Department.