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, within a reasonable time after
the Assessor's books of each year are returned, ascertain the amount
of money to be raised thereon for general and other purposes, and
fix the annual rate of levy therefor by ordinance.
In case the corporate authorities of the City have attempted
to levy any tax or assessment for improvements, or for the payment
of interest or coupons on bonds issued and outstanding, or other evidences
of debt, which tax or assessment may be informal, illegal or void
in consequence of a failure to comply with the requirements of law,
the Board of Aldermen shall have power to relevy and reassess any
such tax or assessment in manner provided in Sections 94.190 to 94.330,
RSMo.
All license tax shall be regulated by ordinance, and no license
shall be issued until the amount prescribed therefor shall be paid
to the City Collector, and no license shall in any case be assigned
or transferred. Licenses shall be signed by the Mayor and Clerk and
countersigned by the Collector, and the Clerk shall affix the corporate
seal thereto.
The Mayor and Board of Aldermen shall have no power to release
any person from the payment of any tax, or exempt any person from
any burden imposed by law.
The City shall have the power and authority to regulate and
to license, and to levy and collect a license tax on all persons and
entities as permitted under the laws of the State of Missouri, specifically
Section 94.270, RSMo.
When the Board of Aldermen 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 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 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.
Upon the first (1st) day of January of each year all unpaid
City taxes shall become delinquent, and the taxes upon real property
are hereby made a lien thereon.
The enforcement of all taxes authorized by Sections 94.190 to
94.330, RSMo., shall be made in the same manner as is provided by
law for the collection and enforcement of the payment of State and
County taxes, including the seizure and sale of goods and chattels
after the taxes become delinquent. Where applicable in Chapter 140,
RSMo., the term "County" shall be construed "City", the term "County
Clerk" shall be construed "City Clerk", and the term "County Collector"
shall be construed "City Collector" or other proper officer collecting
taxes in the City.
The City Collector shall report to the Board of Aldermen, at
the regular meetings in each month, all taxes collected on the real
and personal delinquent lists; and he/she shall pay the same into
the City Treasury, and shall receive credit therefor. He/she shall
turn over to his/her successor in office all uncollected delinquent
lists, receiving credit therefor, and his/her successor shall be charged
therewith; provided, that the Board of Aldermen may declare worthless
any and all personal delinquent taxes which they may deem uncollectible.