Section 101-635 Ord. 16686; Imposing Sales Tax for the Purpose of Providing Funding for Local Parks

Ordinance No.            16686              Council Bill No.           B 383-00            


imposing a sales tax of one-fourth of one percent for five years and one-eighth of one percent thereafter for the purpose of providing funding for local parks; providing for the use of revenues received from the tax; providing for an annual public audit; directing the City Clerk to provide notice of the tax to the Missouri Department of Revenue; and fixing the time when this ordinance shall become effective.

    WHEREAS, the City of Columbia is authorized by Section 644.032 RSMo to impose a sales tax for the purpose of funding local parks, subject to voter approval; and

    WHEREAS, a majority of the qualified voters of the City of Columbia voting thereon at an election duly held on November 7, 2000, approved a one-fourth of one percent local parks sales tax for a period of five years to be reduced to one-eighth of one percent thereafter.


    SECTION 1.  Pursuant to the authority granted in Section 644.032 RSMo, a local parks sales tax of one-fourth of one percent, to be reduced to one-eighth of one percent after five years 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 within the City of Columbia to the extent and in the manner provided in Sections 144.010 to 144.525 RSMo, and the rules and regulations of the Director of Revenue issued pursuant thereto.  The tax shall be imposed on all retail sales made within the City of Columbia which are subject to taxation under the provisions of Sections 144.010 to 144.525 RSMo.

    SECTION 2.  The tax imposed by this ordinance shall become effective on April 1, 2001 at the rate of one-fourth of one percent.  On April 1, 2006, the rate shall be reduced to one-eighth of one percent.

    SECTION 3.  All revenue received from the local parks sales tax imposed by this ordinance shall be deposited in a special trust fund and shall be solely for local parks for the City, in order to purchase, improve and manage parks, trails and natural lands for water quality, wildlife, tree preservation, and recreation purposes.  Revenue received from this tax shall be used to purchase, improve and manage the Stephens Lake property and for other park purposes.

    SECTION 4.  All expenditures of money in the special trust fund shall be subject to an annual public audit.

    SECTION 5.  The City Clerk is hereby directed to forward a certified copy of this ordinance to the Director of Revenue of the State of Missouri by certified or registered mail within ten days after passage of this ordinance.

    SECTION 6.  This ordinance shall be in full force and effect from and after its passage.

    PASSED this 4th day of December, 2000.