[1]
State Law References — Grant of taxing power to municipalities, Mo. Const. art. X, sec. 1; limitations on municipal taxing, power, Mo. Const. art. X, secs. 11(b), 11(c); requirements of referendum for increase of taxes, licenses or fees, Mo. Const. art. X, sec. 22; municipal taxing powers, §§71.610 et seq., RSMo.; taxation in fourth class cities, §§94.190 et seq., RSMo.; merchants license taxes, §§150.010 et seq., RSMo.
The Board of Aldermen shall, from time to time, provide by ordinance for the levy and collection of all taxes, licenses, wharfage and other duties not herein enumerated and, for neglect or refusal to pay the same, shall fix such penalties as are now or may hereafter be authorized by law or ordinance.
The Board of Aldermen shall hold at least one (1) public hearing on the proposed rates of taxes at which citizens shall be heard prior to their approval. The Board of Aldermen shall determine the time and place for such hearing. A notice stating the hour, date and place of the hearing shall be published in at least one (1) newspaper qualified under the laws of the State of Missouri of general circulation in the County within which all or the largest portion of the City is situated, or such notice shall be posted in at least three (3) public places within the City; except that, in any County of the First Class having a Charter form of government, such notice may be published in a newspaper of general circulation within the City even though such newspaper is not qualified under the laws of Missouri for other legal notices. Such notice shall be published or posted at least seven (7) days prior to the date of the hearing. The notice shall include the assessed valuation by category of real, personal and other tangible property in the City for the fiscal year for which the tax is to be levied as provided by Subsection (3) of Section 137.245, RSMo., the assessed valuation by category of real, personal and other tangible property in the City for the preceding taxable year, for each rate to be levied the amount of revenue required to be provided from the property tax as set forth in the annual budget adopted as provided by Chapter 67, RSMo., and the tax rates proposed to be set for the various purposes of taxation. The tax rates shall be calculated to produce substantially the same revenues as required in the annual budget adopted as provided in this Chapter. Following the hearing the Board of Aldermen shall fix the rates of taxes, the same to be entered in the tax book. Failure of any taxpayer to appear at such hearing shall not prevent the taxpayer from pursuit of any other legal remedy otherwise available to the taxpayer. Nothing in this Section absolves the City of responsibilities under Section 137.073, RSMo., nor to adjust tax rates in event changes in assessed valuation occur that would alter the tax rate calculations.
In the absence of a City Assessor, and until such City Assessor is duly appointed and qualified, it shall be the duty of the Mayor of the City to procure from the County Clerk of St. Louis County, Missouri, on or before the first (1st) day of October of each year a certified abstract from his/her assessment books of all property within the corporate limits of the City made taxable by law for State purposes and the assessed valuation thereof as agreed upon by the Board of Equalization, which abstract shall be immediately transmitted to the Board of Aldermen, and it shall be the duty of the Board of Aldermen to establish by ordinance the rate of taxes for the year.
When the Board of Aldermen shall have fixed the rate of taxation for any given year, it shall be the duty of the City Clerk to cause to be prepared appropriate and accurate tax books and shall therein set out in suitable columns, opposite the name of each person and the 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 City Collector with the full amount of taxes levied and to be collected.
A. 
On the first (1st) day of January of each year, all unpaid City taxes shall become delinquent and the taxes on real estate are hereby made a lien thereon.
B. 
Each tract of land in the back tax book, in addition to the amount of tax delinquent, shall be charged with a penalty of eighteen percent (18%) of each year's delinquency except that the penalty on lands redeemed prior to sale shall not exceed two percent (2%) per month or fractional part thereof.
[R.O. 2009 §2-227; Ord. No. 892 §1, 6-25-1996]
At their first (1st) regular meetings in the months of January, April, July and October of each year, the Board of Aldermen may select a depository for the funds of the City, for the length of time and under the rules and regulations as provided by law. The deposits shall be secured by deposit of securities as required by Sections 110.010 and 110.020, RSMo. If such depository cannot be selected or such satisfactory arrangements made, the Board of Aldermen may invest the monies of the City upon the terms and under the conditions as otherwise provided by law.
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State Law Reference — City depositories, §§111.010 et seq. and §95.355, RSMo.
[R.O. 2009 §2-228; Ord. No. 533 §1, 7-10-1984]
No fee or cost except trash removal fees, costs or expenses shall be collected, charged or assessed against any religious or charitable organization or institution or any public elementary or secondary school. An exemption certificate or letter for sales tax purposes issued by the Missouri Director of Revenue shall be evidence of qualification for this exemption.
[R.O. 2009 §2-230; Ord. No. 950 §2, 7-28-1998]
From and after July 28, 1998, any person who shall make, tender or present a check, draft, note or other financial instrument to the City or any officer, agent or representative thereof in payment for any indebtedness or obligation to the said City or for any other reason shall be liable to the City for a service fee of twenty-five dollars ($25.00) for each such check, draft or other instrument which is returned unpaid or otherwise not honored by any financial institution for any reason.