[R.O. 2016 § 135.010]
When the Council shall have fixed
the rate of taxation for any given year, the City Clerk shall make
out appropriate and accurate tax books, and shall therein set out
in suitable columns opposite the name of each person and item of taxable
property, as returned by the Assessor and Board of Equalization, the
amount of taxes, whether general or special, due thereon, and shall
charge the Collector with the full amount of taxes levied and to be
collected; the Clerk shall also charge the City Collector with all
licenses and other duties of all kinds to be collected.
[R.O. 2016 § 135.020]
The County Clerk shall deliver to
the Mayor, on or before the first day of October of each year, a certified
abstract from his/her assessment books of all property within the
City subject to taxation by the State and the assessed value thereof
as agreed upon by the Board of Equalization. The Mayor shall immediately
transmit the abstract to the Council which shall establish by ordinance
the rate of taxes for the year; and for the purpose of giving cities
of the Third Class representation on the county Board of Equalization,
when said Board is sitting for the purpose of equalizing the assessment
on such City property, the Mayor and one other person to be selected
by the Legislative Body of the City shall sit with the County Board
of Equalization when the Board is passing upon the assessment of such
City property, and shall each have a vote in said board, and they
shall be paid for such service the same amount per day and out of
the same fund as other members of the Board of Equalization.
[R.O. 2016 § 135.030; CC 1994 § 4.315]
A. On the first day of January each year,
all unpaid City taxes shall become delinquent and immediately due
and payable and the taxes upon real property are hereby made a perpetual
lien thereon against all persons in favor of the City.
B. The enforcement of all tax payments authorized
by this Chapter shall be made as provided for in this Chapter, and
also in accordance with the provisions of the Revised Statutes of
Missouri.
[R.O. 2016 § 135.040]
A. The City Council shall require the Collector,
at the first meeting of the Council 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. At the meeting at which the delinquent
lists are returned, or as soon as may be thereafter, the Council shall
examine carefully the delinquent lists, and if it appears that all
property and taxes contained in the lists are properly returned as
delinquent, the Council shall approve the lists and cause a record
thereof to be entered on the journal, and shall cause the amount thereof
to be credited to the account of the Collector.
C. The City Council shall return the delinquent
lists to the Collector, charging him/her therewith, and he/she shall
proceed to collect the same in the manner provided by law for the
collection of delinquent lists of real and personal taxes for State
and County purposes.
[R.O. 2016 § 135.050; CC 1994 § 4.330]
A. No person shall be issued any City license
required by the Park Hills Municipal Code who has delinquent City
real estate taxes.
B. "Delinquent taxes" are hereby defined as
any tax assessed and not paid.
[R.O. 2016 § 135.060; CC 1994 § 4.335]
The City Collector is charged with
the duty of paying to the City Treasurer on the last day of each calendar
month all tax monies received by him/her and taking a receipt from
the City Treasurer therefor.
[R.O. 2016 § 135.070; CC 1994 § 4.345; Ord. No. 710-06 §§ 1 — 2, 11-14-2006]
The City of Park Hills hereby abates
one hundred percent (100%) ad valorem taxes assessed against property
qualifying under Section 135.215, RSMo., for a period of ten (10)
years commencing January 1, 1986, and fifty percent (50%) of all ad
valorem taxes assessed against property qualifying under Section 135.215,
RSMo., for a period of fifteen years (15) commencing January 1, 1993.
[R.O. 2016 § 135.080; CC 1994 § 4.100(1,3
a — c); CC 1994 § 4.340]
A. Pursuant to the authority granted by and
subject to the provisions of Sections 94.500 to 94.550 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 144.525, 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 Park Hills, Missouri, if such property and
services are subject to taxation by the State of Missouri, under the
provisions of Sections 144.010 to 144.525, RSMo.
B. The following taxes were approved by the
voters of Park Hills in April of 1993:
1.
A one percent (1%) tax for general
fund purposes, pursuant to and in accordance with Section 94.510,
RSMo.;
2.
A one-half percent (0.5%) tax for
transportation, which cannot be imposed on domestic utilities, pursuant
to and in accordance with Section 94.705, RSMo.;
3.
A one-half percent (0.5%) capital
improvement sales tax, to be used for capital improvements, not to
be assessed on domestic utilities, pursuant to and in accordance with
Section 94.577, RSMo.
[R.O. 2016 § 135.090]
Property tax rates shall be set by
the Council from year to year.
[R.O. 2016 § 135.100; Ord. No. 400-02 §§ 1 — 2, 1-15-2002]
The City of Park Hills hereby imposes
a sales tax of one-half of one percent (0.5%) on all retail sales
made in the municipality which are subject to taxation under the provisions
of Sections 144.040 to 144.525, RSMo., for the purpose of providing
funding for local parks and stormwater control for the municipality,
of which all revenue received shall be deposited in a special trust
fund and shall be used to provide funding for local parks and stormwater
control. The Park and Recreation Department will afterward receive
no general funds and an amount equal to the revenue collected from
the Park and Stormwater tax each year shall be used for street improvements.
[R.O. 2016 § 135.110 Ord. No. 1084-14 §§ 1 — 2, 7-8-2014]
The City of Park Hills hereby imposes
a sales tax of one-fourth of one percent (0.25%) on all retail sales
made in the City for a period of ten (10) years for the purpose of
providing revenues for the operation of the City of Park Hills Fire
Department, including the purchase, or other financing, of a pumper/tanker
fire truck. This sales tax shall become effective April 1, 2015, and
shall terminate on March 31, 2025.
[Ord. No. 1145-15 § 2, 12-8-2015]
The City of Park Hills shall continue
applying and collecting the local sales tax on the titling of motor
vehicles, trailers, boats and outboard motors that were purchased
from a source other than a licensed Missouri dealer. Approval of this
measure will result in the continuation of local revenue to provide
for vital services for the City of Park Hills and it will not place
Missouri dealers of motor vehicles, trailers, boats, and outboard
motors at a competitive disadvantage to non-Missouri dealers of motor
vehicles, trailers, boats, and outboard motors.
[Ord. No. 1519-23, 1-19-2023]
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 Park Hills, 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.