[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:
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"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."
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Assessor
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[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]
A.
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.
B.
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; Ord. No. 2023-02, 1-9-2023; Ord. No. 2023-49, 4-10-2023[1]]
Pursuant to the authority of powers given to the City by the
provisions of Section 94.577, RSMo., as amended, and such other applicable
law, the existing City sales tax for capital improvements at the rate
of one-half of one percent (1/2 of 1%) on the receipts from all retail
sales within Chillicothe, Missouri, is hereby reimposed and extended
for the purpose of funding capital improvements, including the construction
and maintenance of capital improvements for the park system, and for
other capital improvements such as stormwater facilities, curbs, gutters,
sidewalks, storm drains, public safety facilities, and other City
buildings and improvements.
[1]
Editor's Note: The sunset provision for this tax was eliminated
and the tax was reimposed without the sunset provision by a majority
of the electorate on 4-4-2023.
[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.
[Ord. No. 2021-52, 7-26-2021[1]]
The City of Chillicothe, Missouri, hereby imposes an additional
general sales tax of one-fourth of one percent (0.25%) to be used
to acquire and/or improve police facilities, acquire police equipment,
maintain police services, and recruit, train and retain police officers.
[1]
Editor's Note: This tax was approved by the voters at the
election held 6-2-2020.
[Ord. No. 2015-50[1], 8-10-2015]
A.
Pursuant
to the authority granted by, and subject to, the provisions of Sections
144.600 through 144.761, RSMo., a use tax for general revenue purposes
is imposed for the privilege of storing, using or consuming within
the City any article of tangible personal property. This tax does
not apply with respect to the storage, use or consumption of any article
of tangible personal property purchased, produced or manufactured
outside this State until the transportation of the article has finally
come to rest within this City or until the article has become commingled
with the general mass of property of this City.
B.
The
rate of the tax shall be two and twenty-five hundredths percent (2.25%).
If any City sales tax is repealed or the rate thereof is reduced or
raised by voter approval, the City use tax rate also shall be deemed
to be repealed, reduced or raised by the same action repealing, reducing
or raising the City sales tax.
C.
Use
tax shall not be required to be paid by persons whose purchases from
out-of-State vendors do not in total exceed two thousand dollars ($2,000.00)
in any calendar year.
D.
If
adopted by the voters, the City Council has dedicated the funds to
be received to the following use: one hundred percent (100%) to street
construction, repairs, and maintenance, including construction and
repairs to related curbs, drains and sidewalks. No part of the funds
will be used for purchase of equipment.
[1]
Editor's Note: This tax was approved by the voters at the
election held 11-3-2015.
[Ord. No. 2023-55, 5-8-2023]
A sales tax at the rate of three percent (3%) on all tangible personal property retail sales of adult-use marijuana sold in the City of Chillicothe, Missouri, as authorized by Article XIV, Section 2.6(5) of the Missouri Constitution, is hereby imposed. The tax imposed hereunder shall be in addition to any and all other sales taxes allowed by law.
