Item Coversheet
City of Independence
BILL NO. 17-0501st R.

Agenda Title:

17-050 -1R. An ordinance imposing a use tax  at the rate of two and one quarter percent (2.25%) for the privilege of storing, using, or consuming within the city any article of tangible personal property pursuant to the authority granted by the and subject to the provision of Sections 144.600 through 144.761 RSMo; providing for the use tax to be repealed, reduced or raised in the same amount as any city sales tax is repealed, reduced, or raised; and providing for submission of the proposal to the qualified voters of the city for their approval at the special election called and to be held in the city on August 8, 2017, and proposing the form of the ballots to be employed at said election and directing the City Clerk to do all things called for by law in connection with the holding of said election.

Approval of the Ordinance is recommended.
Executive Summary:

A Use Tax helps level the playing field for local “brick and mortar” stores which are
at a competitive disadvantage to competitors who do not collect Sales Taxes authorized by voters, and helps reclaim lost revenue.


A Use Tax is similar to Sales Tax and mirrors the local Sales Tax in effect.  The Use Tax only applies to purchases from vendors outside the State of Missouri. The Use Tax does not apply to purchases made from Missouri retailers which are subject to regular Sales Tax.

Department:          City Manager's OfficeContact Person:          Mark Randall

City Managers OfficeApproved
Finance DepartmentApproved
Finance DepartmentApproved
Law DepartmentApproved
City Managers OfficeApproved
City Clerk DepartmentApproved

Council Action:          Council Action: