[1]
Editor's Note — Ord. no. 2080 §1, enacted June 23, 1999, states: Article I, "City Vehicle License", of Chapter 385, "Licensing Regulations", is hereby repealed from the Municipal Code of the city of Pleasant Valley, Missouri, to the extent that said ordinance requires the issuance and display of a city motor vehicle license. It is the express intent of this ordinance to abolish the requirement of issuing and displaying a city motor vehicle license without, however, deleting or abolishing the accompanying tax associated therewith. Such tax or license fee shall continue in full force and effect and shall not be affected, amended, modified or repealed in any manner whatsoever by the passage of this ordinance.
[Ord. No. 2080 §§2 —
6, 6-23-1999]
A.
Pursuant
to the provisions of Section 301.340, RSMo., the Board of Aldermen
of the City of Pleasant Valley, Missouri, upon the recommendation
of the City Collector of Revenue, hereby declares and enacts the following:
1.
The motor vehicle license tax imposed by the City shall be included
as a charge on bills issued for personal property taxes and shall
be collected, with and in the same payment as personal property taxes,
by the Collector of Revenue.
2.
The Collector of Revenue shall collect delinquent receipts of such
motor vehicle license taxes, and penalties thereon, in the same manner
and form as provided by law for the collection of delinquent ad valorem
property taxes.
B.
No
City license tax shall be collected from a resident of the City for
motor vehicles used exclusively outside the City, and that fact may
be shown by an affidavit of the motor vehicle owner for the purpose
of securing a State registration certificate without producing a receipt
for City license taxes. Whenever the owner of any motor vehicle or
trailer, or chauffeur, or registered operator shall have complied
with the requirements of this Section, he or she shall not be required
to pay any license tax or fee to the City, or to submit any other
requirement, except as authorized by State Statute, in the City.
C.
This
Section shall not increase the existing license fee or tax imposed
by the City for the motor vehicle license already in existence in
the City.
D.
The underlying ordinances supporting and enacting the provisions set forth in Article I of Chapter 385 of the Municipal Code of the City of Pleasant Valley, Missouri, are further repealed to the minimum extent necessary to repeal the requirement of issuing and displaying a City motor vehicle license. It shall not effect the tax or license fee imposed by the City.
E.
The
Collector of Revenue is hereby authorized and directed to promptly
provide a copy of this Ord. No. 2080 to the appropriate office in
Clay County, Missouri, for inclusion of the aforesaid motor vehicle
tax imposed by the City on the proper tax bill issued by the County
to the residents of the City of Pleasant Valley, Missouri.
