BILL NO. 417 ORDINANCE NO. 243

ORDINANCE

AN ORDINANCE IMPOSING A USE TAX FOR GENERAL REVENUE PURPOSES AT

THE RATE OF ONE PERCENT (1%) FOR THE PRIVILEGE OF STORING, USING OR

CONSUMING WITHIN THE CITY ANY ARTICLE OF TANGIBLE PERSONAL PROPERTY

PURSUANT TO THE AUTHORITY GRANTED BY AND SUBJECT TO THE PROVISIONS

OF SECTIONS 144.600 THROUGH 144.763 RSMO; PROVIDING FOR THE USE TAX TO

BE REPEALED, REDUCED OR RAISED IN THE SAME AMOUNT AS ANY CITY SALES

TAX IS REPEALED, REDUCED OR RAISED; AND PROVIDING FOR SUBMISSION OF

THE PROPOSAL TO THE QUALIFIED VOTERS OF THE CITY FOR THEIR APPROVAL

AT THE PRIMARY ELECTION CALLED AND TO BE HELD IN THE CITY ON THE 1ST

DAY OF APRIL, 1997.

WHEREAS, the City has imposed local sales taxes, as defined in Section 32.085 RSMo, at the rate of 1%; and

WHEREAS, the City is authorized, under Section 144.757 RSMo, to impose a local use tax at a rate equal to the rate of the local sales taxes in effect in the City; and

WHEREAS, the proposed City use tax cannot become effective until approved by the voters at a municipal, county or state general, primary or special election;

NOW, THEREFORE, Be it Ordained by the Council of the City of Browning, Missouri as follows:

Section 1: Pursuant to the authority granted by, and subject to, the provisions of Sections 144.600 through 144.763 RSMo, a use tax for general revenue purposes is imposed for the privilege of storing, using or consuming within the City any article of tangible personal property. This tax does not apply with respect to the storage, use or consumption of any article of tangible personal property purchased, produced or manufactured outside this state until the transportation of the article has finally come to rest within this City or until the article has become commingled with the general mass of property of this City.

The rate of the tax shall be one percent (1 %). If any City sales tax is repealed or the rate thereof is reduced or raised by voter approval, the City use tax rate shall also be deemed to be repealed, reduced or raised by the same action repealing, reducing or raising the City sales tax.

Section 3: That the City Clerk of the City of Browning, Missouri, be, and she is, hereby authorized and directed to give notice of said election by filing a copy of this

Ordinance with the County Clerk, as the election authority for Linn County, Missouri, forthwith.

Section 4: That the City Clerk of the City of Browning, Missouri, be, and she is, hereby authorized and directed to give notice of said election by filing a copy of this Ordinance with the County Clerk, as the election authority for Sullivan County, Missouri, forthwith.

Section 5: This tax shall be submitted to the qualified voters of Browning, Missouri, for their approval, as required by the provisions of Section 144.757 RSMo, at the Primary election hereby called and to be held in the City on Tuesday the 1st day of April, 1997. The ballot of submission shall contain substantially the following language:

Shall the City of Browning impose a local use tax at the same rate as the local sales tax, currently at a rate of one percent provided that if the 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? 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 in any calendar year.

(in box) YES

(in box) NO

If you are in favor of the question, place an "X" in the box opposite "Yes". If you are opposed to the question, place an "X" in the box opposite "No.

Section 6: If the ballots are submitted on April 1,1997, and if a majority of the votes cast on the proposal by the qualified voters thereon are in favor of the proposal, then the Ordinance and any amendments thereto shall be in effect on the first day of the calendar quarter which begins at least forty-five days after the director of revenue receives notice of adoption of the city use tax.

Section 7: Within ten (10) days after the approval of this Ordinance by the qualified voters of Browning, Missouri, the City Clerk shall forward to the Director of Revenue of the State of Missouri by United States registered mail or certified mail, a certified copy of this Ordinance together with certifications of the election returns and accompanied by a map of the city clearly showing the boundaries thereof.

This Ordinance shall be in full force and effect from and after the day of its passage and approval.

Read three times and passed by the Board of Aldermen of the City of Browning this 6th day of January, 1997.

CITY OF BROWNING

ATTEST: