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. 3356, 1-3-2023[1]]
A.
There
is hereby imposed an additional sales tax in an amount of three percent
(3%) on all tangible personal property retail sales of adult use marijuana
sold in the City in addition to any and all other tangible personal
property retail sales tax allowed by law.
B.
In accord with the provisions of Section 32.087.2, RSMo., the tax levied hereby shall become effective on the first day of the second calendar quarter after the Director of Revenue receives notice of adoption of the tax, and shall be imposed on all transactions on which the tax is applicable pursuant to Article XIV, Section 2.6(5) of the Missouri Constitution.
[1]
Editor's Note: This tax was passed by a majority of the electorate
on 4-4-2023.
[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.
