[CC 1991 §22-120; Ord. No. 435 §1, 9-14-1971; Ord. No. 970 §6, 8-17-1993; Ord. No. 93-979 §1, 11-16-1993; Ord. No. 94-1021 §2, 11-15-1994]
There shall be levied, collected and paid a City sales tax for
the benefit of the City at the rate of one and three-quarters percent
(1.75%) on the receipts from the sale at retail of all tangible personal
property, and on 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 — 144.525, RSMo. One-half percent
(0.5%) of said sales tax shall be for the purpose of funding capital
improvements, including the operation and maintenance of capital improvements
per Section 94.577, RSMo.
[CC 1991 §22-121; Ord. No. 435 §2, 9-14-1971; Ord. No. 970 §6, 8-17-1993]
The tax levied under Section 145.010 shall become effective and collected and distributed in the manner provided by the State of Missouri.
[CC 1991 §22-122; Ord. No. 435 §3, 9-14-1971; Ord. No. 970 §6, 8-17-1993]
All payments due to the City of Frontenac from sales tax collections
under this Article shall be made to the City Clerk who, forthwith
upon receipt, shall deposit such monies to the credit of the City
of Frontenac at such banking institutions as shall have been authorized
to receive and hold the monies of the City.
[CC 1991 §22-123; Ord. No. 435 §4, 9-14-1971; Ord. No. 970 §6, 8-17-1993]
All revenues collected from sales taxes provided for in this
Article shall become part of the general revenues of the City.
[Ord. No. 95-1055 §1, 10-17-1995]
It is hereby established that the City of Frontenac selects
Option 1 of Section 1 of Section 94.890, RSMo., to receive eighty-five
percent (85%) of the sales taxes in the amount of one-half of one
percent (.5%) on all retail sales made in the City of Frontenac which
are subject to taxation under the provisions of Sections 144.010 to
144.525, RSMo., for the purpose of funding capital improvements, including
the operation and maintenance of capital improvements. In all other
respects Ordinance No. 94-1010 is hereby confirmed and ratified.
[Ord. No. 2001-1232 §§1
— 2, 12-4-2001; Ord. No. 2004-1411 §1, 7-20-2004]
A.
After
having been approved by the requisite majority of qualified voters
of the City voting thereon, there is hereby imposed a one-fourth of
one percent (0.25%) sales tax on all retail sales within the City
of Frontenac which are subject to taxation under the provisions of
Sections 144.101 to 144.525, RSMo., as amended, for the purpose of
providing revenues for the operation of the City's Municipal Fire
Department. The tax imposed hereunder shall be in addition to any
and all other sales taxes allowed by law.
B.
There
is hereby established within the General Fund of the City of Frontenac
a separate account designated as the "Quarter Cent Fire Tax" into
which shall be deposited all revenues received by the City from the
tax authorized pursuant to the provisions of Section 321.242, RSMo.,
as amended, and this Section, which revenues shall be used solely
for the operation of the City's Municipal Fire Department.
[Ord. No. 2004-1391 §§1
— 2, 6-15-2004]
A.
Subject
to the approval of the requisite majority of qualified voters of the
City voting thereon, there is hereby imposed a one-half of one percent
(0.5%) sales tax on all retail sales within the City of Frontenac
which are subject to taxation under the provisions of Sections 144.010
to 144.525, RSMo., as amended, for the purpose of providing revenues
for storm water control. The tax imposed hereunder shall be in addition
to any other sales taxes allowed by law.
B.
There
is hereby established in the Treasury of the City of Frontenac a special
trust fund designated as the Storm Water Control Sales Tax Trust Fund
into which shall be designated the revenues received by the City from
the tax authorized pursuant to the provisions of Section 644.032,
RSMo., as amended, and this Section, which revenues shall be used
solely for storm water control within the City of Frontenac.
[1]
Editor's Note: Former Section 145.080, Sales Tax Holiday,
was repealed 9-27-2023 by Ord. No. 2023-2024. Prior history includes
Ord. No. 2004-1398 and Ord. No. 2006-1488.
[Ord. No. 2016-1786 §§ 1
— 3, 4-19-2016]
A.
The City of Frontenac, pursuant to the authority granted by, and
subject to, the provisions of Sections 144.600 through 144.761, RSMo.,
does hereby impose a local use tax at the same rate as the local sales
tax by a vote of the Governing Body, provided that if any local sales
tax is repealed, reduced or raised by voter approval, the respective
local use tax shall also be repealed, reduced or raised by the same
action.
C.
A use tax return shall not be required to be filed by persons whose
purchases from out-of-State vendors do not in total exceed two thousand
dollars ($2,000.00) in any calendar year.
[Ord. No. 2022-2000,[1] 12-20-2022]
A.
There
is 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 Art. XIV, Section 2.6(5) of the Missouri
Constitution.
[1]
Editor's Note: This ordinance was approved by the voters at
the general municipal election held on 4-4-2023.
[Ord. No. 2017-1819 §§
1 — 3, 7-18-2017]
A.
Not
less than ten (10) days before a public hearing to consider a development
plan that provides for tax abatement or tax exemption pursuant to
Chapter 353 of the Revised Statutes of Missouri, the City shall furnish
(by hand delivery or by registered or certified mail, return receipt
requested) to the political subdivisions whose boundaries for ad valorem
taxation purposes include any portion of the property to be affected
by tax abatement:
1.
Notice of the scheduled public hearing, which shall include:
a.
The time, date and place of the public hearing,
b.
A general description of the boundaries of the proposed redevelopment
area,
c.
A general description of the proposed development plan,
d.
An invitation to submit comments to the Board of Aldermen prior to
the date of the public hearing concerning matters that will be discussed
at the public hearing, and to appear at the public hearing and provide
comments, and
e.
A statement that all interested persons and all political subdivisions
will have the opportunity to be heard on such grant of tax abatement
or exemption; and
2.
A written statement of the impact on ad valorem taxes such tax abatement
or exemption will have on the political subdivisions, which shall
be prepared by or at the direction of the applicant and shall include
an estimate of the amount of ad valorem tax revenues of each political
subdivision which will be affected by the proposed tax abatement or
exemption, based on the estimated assessed valuation of the real property
involved as such property would exist before and after it is redeveloped.
B.
Following
oral or written direction to proceed from the City Administrator,
the City Clerk shall publish notice in a paper of general circulation,
which shall serve as notice to all interested parties in the area
of the proposed development plan that a public hearing will be held
on a date and time certain, provided that the public hearing shall
not be held less than ten (10) days following publication of the notice
provided for in this Section.
C.
The applicant for tax abatement or exemption under Chapter 353, RSMo., shall provide or cause to be provided to the City: a complete list of all political subdivisions whose boundaries for ad valorem taxation purposes include any portion of the property to be affected by tax abatement or exemption; the written statement specified in Subsection (A)(2) above, in a form approved by the City Administrator; and any other information deemed necessary by the City Administrator or his/her designee to evaluate the proposed development plan and comply with the requirements of this Section.
