§ 68-446. Sales tax (2009).

(a)

Imposition of sales tax. Pursuant to the authority granted by and subject to the provisions of RSMo §§ 94.500 through 94.550, the City Sales Tax Act, a tax for the benefit of the city 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 RSMo §§ 144.010 through 144.525, and the rules and regulations of the director of revenue issued pursuant thereto. The rate of the tax shall be one percent on the receipts from the sale at retail of all tangible personal property or taxable services at retail within the city, if such property and such services are subject to taxation by the state under the provisions of RSMo §§ 144.010 through 144.525. The tax shall become effective January 1, 2009, and shall apply to all sales made after December 31, 2008, for a period of ten years and shall be collected as provided in RSMo §§ 94.500 through 94.550.

(b)

Indexing the PIAC program.

(1)

100 percent funding. The public improvements advisory committee (PIAC) program, whereby the PIAC makes recommendations to the city council for capital improvements and maintenance shall be at least an amount equal to 100 percent of the tax receipts recognized by the city raised through this sales tax.

(2)

Special program funding—Neighborhoods.

a.

PIAC recommendations. The public improvements advisory committee shall make recommendations equal to an amount at least 35 percent of the total sales tax receipts recognized by the city raised through this sales tax for neighborhood conservation, maintenance and improvements divided equally among council districts.

b.

City council approval. The city council's final approval will include an amount representing at least 35 percent of the total sales tax receipts recognized by the city raised through this sales tax for neighborhood conservation, maintenance and improvements divided equally among council districts.

(3)

Special program funding capital maintenance.

a.

PIAC recommendations. The public improvements advisory committee shall make recommendations equal to an amount at least 15 percent of the total sales tax receipts recognized by the city raised through this sales tax for capital maintenance.

b.

City council approval. The city council's final approval will include an amount representing at least 15 percent of the total sales tax receipts recognized by the city raised through this sales tax for capital maintenance.

(c)

Maintenance defined. For purposes of this section the term capital maintenance or maintenance shall be defined as the maintenance of, the equivalent replacement of, or the endowing of maintenance for any public capital asset.

(d)

Transfer of funds.

(1)

Neighborhoods funds. The two council members from the affected district may request, in writing to the city manager, the transfer of unencumbered balances, in an amount not to exceed $500,000.00, of the sales tax receipts apportioned to the district for neighborhood conservation, maintenance and improvement projects. The city manager shall seek the recommendation of the public improvements advisory committee members from the affected district prior to approval of any request to transfer funds under this subsection.

(2)

Other funds. Before any other unencumbered balances of the sales tax receipts may be transferred within the capital improvements sales tax fund, the public improvements advisory committee shall make a recommendation to the city council for final approval.

(Ord. No. 070849, § 1, 8-23-07; Ord. No. 121020, § 1, 1-31-13)

Editor's note

The ordinance imposing this tax, Ord. No. 070849, was approved at an election of November 6, 2007.