City of Pacific, MO
Franklin County
By using eCode360 you agree to be legally bound by the Terms of Use. If you do not agree to the Terms of Use, please do not use eCode360.
Table of Contents
Table of Contents
Cross Reference — Licenses, ch. 605.
[CC 1976 §31-1]
Nothing contained in this Code or in the ordinance adopting this Code shall be construed to repeal or affect in any manner any ordinance of the City levying taxes on real or person property or providing for the collection thereof.
[Ord. No. 2480 §1, 12-6-2005]
Each fiscal year shall commence on the first (1st) day of July and end with the last day of June following. It shall be the duty of the Board of Aldermen by its last meeting in August of each year to establish by ordinance the rate of taxes for the ensuing fiscal year.
[RSMo. §94.320]
A. 
The Board of Aldermen shall require the collector, at the first (1st) meeting of the Board in April of each year, or as soon thereafter as may be, to make out, under oath, lists of delinquent taxes remaining due and uncollected for each year, to be known as "the land and lot delinquent list" and "the personal delinquent list".
B. 
The Board of Aldermen, at the meeting at which the delinquent lists are returned or as soon as may be thereafter, shall examine the lists carefully, and if it appears that all property and taxes contained in the lists are properly returned as delinquent, the Board shall approve the lists, enter a record thereof in the journal and credit the amount thereof to the account of the City Collector.
C. 
The Board shall return the delinquent lists to the Collector, charging him therewith, and he shall proceed to collect the same in the same manner as provided by law for state and county taxes.
D. 
If the Board for any reason fails to meet or if no quorum is present at such meeting, the City Collector shall make such return and settlement at the next succeeding meeting thereof.
At the next meeting after the delinquent list of taxes shall be returned, it shall be the duty of the Board of Aldermen to carefully examine the same; and if it shall appear that all taxes and property contained in the list are properly returned as delinquent, the Board shall approve such list, cause the order of approval to be entered on the journal, credit the account of the City Collector with the amount of taxes on such list, and cause the delinquent list, or a certified copy thereof, with the bills therefor to be placed in the hands of the County Collector. If the Board is satisfied that there are any names on the list of persons who have delinquent taxes and such taxes are deemed uncollectible the Board may strike such names therefrom.
[Rev. Ords. 1910 §230; CC 1976 §31-6]
The Board of Aldermen shall, at the meeting designated for the return of the delinquent list required in this Chapter, carefully examine the settlements made by the City Collector for all merchants' taxes, dog taxes, dramshop, peddlers' and other licenses, and for fines and penalties collected by the City Collector during the year preceding and unaccounted for.
[Rev. Ords. 1910 §231; CC 1976 §31-7]
All settlements made by the City Collector with the Board of Aldermen shall be entered on the journal.
The City Attorney shall represent the City in all suits for the collection of delinquent taxes, and for his compensation.
[Rev. Ords. 1910 §233; CC 1976 §31-9; Ord. No. 1980 §1, 5-6-1997; Ord. No. 2110 §1, 7-20-1999; Ord. No. 2213 §1, 4-17-2001]
All delinquent taxes shall be subject to the same penalty as may be provided by law for State and County taxes, as well as for the costs of collection to include court costs and collection costs. In addition, no building or occupancy permit, business/merchants license or City contract shall be issued or awarded to any person, business or corporation that is delinquent in City tax as set forth on the land and lot delinquent list and the personal delinquent list as prepared by the City Collector and approved by the Board of Aldermen.
[Ord. No. 1049 §1, 10-6-1970; CC 1976 §31-10]
Pursuant to the authority granted by and subject to the provisions of House Committee Substitute for House Bill No. 243, passed by the 75th General Assembly of the State of Missouri, 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 through 144.525, 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 services are subject to taxation by the State under the provisions of Sections 144.010 through 144.525, RSMo. The tax shall become effective as provided in Subsection 4 of Section 2 of House Committee Substitute for House Bill No. 243 and shall be collected as provided in said House Committee Substitute for House Bill No. 243.
[Ord. No. 2321 §§1 — 2, 12-17-2002]
A. 
There is hereby affirmed and established a sales tax of one-half of one percent (0.5%) on the receipts from the sale at retail of all tangible personal property or taxable services at retail within the City of Pacific for the purpose of funding capital improvements as authorized under Sections 94.890 and 94.577, RSMo., for the entirety of the City of Pacific located within both Franklin and St. Louis County as such boundary exists or may be altered from time to time. The majority of voters having approved such tax on November 5, 2002, the City by passage of this Section hereby additionally establishes and submits its request to the State of Missouri, Director of Revenue, that such taxes be collected and remitted at such earliest date as may be permitted by law.
B. 
Such amount of tax collected within the City of Pacific in St. Louis County shall be disbursed pursuant to "Option One" (being eighty-five percent (85%) of point-of-sale collections) as set forth in Section 94.890, RSMo., unless hereinafter instructed by the Board of Aldermen.
[Ord. No. 3107, 1-15-2019]
A. 
Tax Imposed. Subject to voter approval as hereafter provided, a sales tax in the amount of one-half of one percent (1/2 of 1%) is hereby imposed on all retail sales in the City of Pacific, Missouri, which are subject to taxation under the provisions of Sections 144.010 to 144.525, RSMo. The tax authorized by this Section shall be in addition to any and all other sales taxes allowed by law and levied under the Statutes of the State of Missouri, or the Ordinances of the County of St. Louis or Franklin or the City of Pacific.
B. 
Administration Of Tax. If the tax referenced in Subsection (A) is approved by the voters of the City as hereinafter provided, the City Clerk is authorized and directed to immediately notify the Missouri Director of Revenue of the approval and imposition of such tax and arrange for the collection of same by the Director of Revenue. The tax shall be in effect as provided by law, after the Director of Revenue receives notice of adoption of the tax. All revenue received by the City of Pacific from the tax to be levied under Subsection (A) shall be deposited in a special trust fund and shall be used to provide funding for transportation purposes within the City. Any funds in such special trust fund which are not needed for current expenditures may be invested in accordance with applicable laws relating to the investment of other municipal funds.
C. 
Uses Of Revenue. All expenditures of funds arising from the tax referenced in Subsection (A) shall be by an appropriation enacted by the Board of Aldermen or appropriated as a part of the annual budget process. Expenditures may be made from the fund for any and all transportation purposes. Transportation purposes shall mean financial support of a public mass transportation system; the construction, reconstruction, repair and maintenance of streets, roads, sidewalks, trails, community-owned parking lots, and bridges within a municipality; the construction, reconstruction, repair and maintenance of airports owned and operated by municipalities; the acquisition of lands and rights-of-way for streets, roads, sidewalks, trails, community-owned parking lots, bridges, and airports; and planning and feasibility studies for streets, roads, sidewalks, trails, community-owned parking lots, bridges, and airports. Bridges shall include bridges connecting a municipality with another municipality either within or without the state, with an unincorporated area of the State, or with another state or an unincorporated area thereof.
[1]
Editor's Note: This tax was approved by a majority of the qualified voters at an election held 4-2-2019.
[Ord. No. 3108, 1-15-2019]
A. 
Tax Imposed. Subject to voter approval as hereafter provided, a sales tax in the amount of one-half of one percent (1/2 of 1%) is hereby imposed on all retail sales in the City of Pacific, Missouri, which are subject to taxation under the provisions of Sections 144.010 to 144.525, RSMo. The tax authorized by this Section shall be in addition to any and all other sales taxes allowed by law and levied under the Statutes of the State of Missouri, or the Ordinances of the County of St. Louis or Franklin or the City of Pacific.
B. 
Administration Of Tax. If the tax referenced in Subsection (A) is approved by the voters of the City as hereinafter provided, the City Clerk is authorized and directed to immediately notify the Missouri Director of Revenue of the approval and imposition of such tax and arrange for the collection of same by the Director of Revenue. The tax shall be in effect as provided by law, after the Director of Revenue receives notice of adoption of the tax. All revenue received by the City of Pacific from the tax to be levied under Subsection (A) shall be deposited in a special trust fund and shall be used to provide funding for local parks or for stormwater control, or both, within the City. Any funds in such special trust fund which are not needed for current expenditures may be invested in accordance with applicable laws relating to the investment of other municipal funds. Beginning July 1, 2020, forty percent (40%) of the parks and stoimwater fund shall be expended on local parks and sixty percent (60%) of the fund shall be expended on stormwater control in any budget year. However, no expenditure for parks or recreation (except day to day expenses) may be approved by the Board of Aldermen before submission of such expenditure to the Park Board for a recommendation to the Board of Aldermen. The recommendation of the Park Board shall not be binding upon the Board of Aldermen.
[Ord. No. 3185, 4-21-2020]
C. 
Uses Of Revenue. All expenditures of funds arising from the tax referenced in Subsection (A) shall be by an appropriation enacted by the Board of Aldermen or appropriated as a part of the annual budget process. Expenditures may be made from the fund for any municipal park functions or stormwater control programs, including but not limited to:
1. 
Planning, property acquisition, designing, engineering, constructing, equipping, staffing, operating, and/or maintaining any and all new or existing parks and any and all new or existing recreation facilities of the City, and any and all other improvements, enhancements, rehabilitation, modernization, replacement and/or expansion of park facilities and recreation programs or facilities of the City as from time to time may be determined to be in the best interests of the City of Pacific; and/or
2. 
Planning, right-of-way and/or property acquisition, engineering, constructing, operating and maintaining stormwater control improvements of any and all kinds, including but not limited to detention and/or retention basins, curbs, gutters, inlets, piping, creek improvements, bank stabilization, creek channel cleaning and/or maintenance, and any and all other improvements, enhancements or projects which the Board of Aldermen may from time to time determine to be in the best interests of the City of Pacific; and/or
3. 
Such other, or additional, local parks or stormwater projects, programs, improvements, enhancements or undertakings as may be determined by the Board of Aldermen from time to time.
[1]
Editor's Note: This tax was approved by a majority of the qualified voters at an election held 4-2-2019.
[Ord. No. 932 §2, 6-15-1965; CC 1976 §31-11]
A. 
The City Collector shall draw up and deliver all tax bills of any description due the City.
B. 
The preparation of the tax bills shall be considered an integral part of the duties of the City Collector, and as such shall be prepared at no additional cost to the City other than the salary provided by ordinance for the performance of such duty.
[Ord. No. 1107 §1, 4-18-1973; Ord. No. 1143 §1, 2-5-1974; CC 1976 §31-12]
The City Clerk is hereby authorized to execute for and on behalf of the City for the calendar year 1973 and thereafter such affidavits as may from time to time be required by law with regard to the use and application by the City of funds received from the county road and bridge tax refund. Such use and application of said refund shall be in accordance with the laws of the State.
[Ord. No. 2214 §1, 4-17-2001]
The City Collector shall, in addition to any penalties for delinquent taxes, fees or bills owed to the City, assess to said delinquent sum, interest at a rate as authorized by the Revised Statutes of Missouri, the cost of collection, credit collection agency and/or court costs, to be added to the original amount and to be paid by the person owing said City of Pacific said tax, fee or other charge.
[Ord. No. 2571 §1, 12-18-2007; Ord. No. 2624 §1, 7-21-2009]
Except as may be otherwise required by law or expressly waived by the Board of Aldermen for good cause, no permit, license or utility connection shall be issued or granted by the City or by any department thereof to any applicant and no contract entered into by the City with any applicant who has any tax or fee due and in arrears to the City or for any permit, license or utility connection for or relating to any property for which utility charges, property taxes or other City fees or taxes are due and in arrears. For purposes of this Section, a tax or fee due and in arrears by the applicant shall include any such amount owed by the applicant, whether jointly or severally or in joint tenancy or by any partnership, corporation or other entity in which the applicant holds a fifty percent (50%) or greater interest or by any shareholder, member or partner holding a fifty percent (50%) or greater interest in such entity. When the City reasonably believes that the applicant has any control or ownership interest in an entity subject to this Section, the applicant shall have the burden to document ownership of less than fifty percent (50%) if the applicant seeks City action otherwise precluded by this Section.
[Ord. No. 2571 §1, 12-18-2007]
Except as may be otherwise required by law or expressly waived by the Board of Aldermen for good cause, the City shall not enter into a contract for services or goods with any person that has not paid any tax or fee due and owing the City and such person shall not be qualified to bid on and receive contracts with the City. For purposes of this Subsection, a tax or fee due and owed by a "person" shall include any such amount owed by that person or entity, whether jointly or severally or in joint tenancy or by any partnership, corporation or other entity in which the person holds a fifty percent (50%) or greater interest or by any shareholder, member or partner holding a fifty percent (50%) or greater interest in such person, if an entity.
[Ord. No. 2571 §1, 12-18-2007]
All persons overdue in the payment of any tax, license or fee to the City shall, if practicable, be provided additional notification of such overdue obligation by the Collector and if such payment is not made within thirty (30) days after such notice is sent, the Collector shall place the name of such person and the amount of tax due on a record of delinquency that shall be published for public inspection; provided that any deficiency in such supplemental notice by the Collector shall not alter the tax obligation in any way, give rise to any claim against the City or limit in any way such other remedies available to the City in collection of taxes. Where the taxpayer has filed an appeal challenging the lawfulness of the tax, license fee or amount thereof imposed on the taxpayer, the publication shall occur not later than thirty (30) days after finality of the appeal.
[Ord. No. 2571 §1, 12-18-2007]
Any person claiming that the enforcement of any provision of this Chapter is unlawful shall file an appeal pursuant Chapter 155 Administrative Appeals Code prior to seeking any judicial review.
[Ord. No. 2608 §§1 — 2, 2-3-2009]
A. 
The Board of Aldermen hereby authorizes the City to participate in the 2009 Show Me Green Sales Tax Holiday exempting the sale of certain energy star certified appliances from sales taxes, as provided in Section 144.526, RSMo., and will allow the sales tax holiday set forth under Section 144.526, RSMo., to apply to the City's local sales taxes on the dates specified in Section 144.526, RSMo., to wit, April 19 through April 25, 2009.
B. 
The Mayor is authorized and directed to execute on behalf of the City all documents necessary to participate in the 2009 Show Me Green Sales Tax Holiday and to notify the Missouri Department of Revenue of this Section not later than forty-five (45) days prior to the beginning date of the sales tax holiday.