•  
  •  

Chapter 125: MUNICIPAL COURT

ARTICLE I: General Provisions

Section 125.010.  Court Established. [1] 

There is hereby established in the City of La Plata a Municipal Court, to be known as the "La Plata Municipal Court, a Division of the 41st Judicial Circuit Court of the State of Missouri". In the event a Police Court existed prior to the establishment of a Municipal Court, this Court is a continuation of the Police Court of the City as previously established, and is termed herein "The Municipal Court".   

Section 125.020.  Jurisdiction.

The jurisdiction of the Municipal Court shall extend to all cases involving alleged violations of the ordinances of the City. 

Section 125.030.  Selection of Municipal Judge.

The Judge of the City's Municipal Court shall be known as a Municipal Judge of the La Plata Municipal Division of the 41st Judicial Circuit Court, and shall be elected to the position as set out in Section 105.020 hereof. 

Section 125.040.  Municipal Judge — Term of Office.

The Municipal Judge shall hold his/her office for a period of two (2) years. If for any reason a Municipal Judge vacates his/her office, his/her successor shall complete that term of office, even if the same be for less than two (2) years. 

Section 125.050.  Municipal Judge — Vacation of Office. 

A.     The Municipal Judge shall vacate his/her office under the following conditions: 
  1.       Upon removal from office by the State Commission on the Retirement, Removal and Discipline of Judges, as provided in Missouri Supreme Court Rule 12; 
  2.       Upon attaining his/her seventy-fifth (75th) birthday; or 
  3.       If he/she is not a licensed attorney and has not met the requirements of Section 125.060(7) hereof.     

Section 125.060.  Municipal Judge — Qualifications for Office. 

A.     The Municipal Judge shall possess the following qualifications before he/she shall take office: 
  1.       He/she shall reside within the City. 
  2.       He/she must be a resident of the State of Missouri. 
  3.       He/she must be between the ages of twenty-one (21) and seventy-five (75) years. 
  4.       He/she may serve as a Municipal Judge for any other municipality. 
  5.       He/she may not hold any other office within the City Government. 
  6.       The Municipal Judge shall be considered holding a part-time position, and as such may accept other employment. 
  7.       Within six (6) months of taking office, a Municipal Judge who is not licensed to practice law in the State of Missouri, shall satisfactorily complete the course of instruction for municipal judges prescribed by the Missouri Supreme Court. Should the Municipal Judge fail to satisfactorily complete the prescribed course within six (6) months, he/she shall be subject to removal by the State Courts Administration.     

Section 125.070.  Superintending Authority.

The Municipal Court of the City shall be subject to the rules of the Circuit Court of which it is a part, and to the rules of the State Supreme Court. The Municipal Court shall be subject to the general administrative authority of the Presiding Judge of the Circuit Court, and the Judge and Court personnel of said Court shall obey his/her directives. 

Section 125.080.  Report to Board of Aldermen.

The Municipal Judge shall cause the Court Clerk to prepare, within the first (1st) ten (10) days of every month, a report indicating the following:

A list of all cases heard or tried before the Judge during the preceding month, giving in each case the name of the defendant, the fine imposed if any, the amount of costs, the names of defendants committed and the cases in which there was an application for trial de novo, respectively. The Court Clerk or the Judge shall verify such lists and statements by affidavit and shall file the same with the City Clerk, who shall lay the same before the Board of Aldermen of the City for examination at its first (1st) session thereafter. The Municipal Court shall, within the ten (10) days after the first (1st) of the month, pay to the Municipal Treasurer the full amount of all fines collected during the preceding month, if not previously paid to the Municipal Treasurer. 

Section 125.090.  Docket and Court Records.

The Municipal Judge shall be a conservator of the peace. He/she shall keep a docket in which he/she shall enter every case commenced before him/her and the proceedings therein and he/she shall keep such other records as may be required. Such docket and records shall be records of the Circuit Court of Macon County. The Municipal Judge shall deliver said docket, records and all books and papers pertaining to his/her office, to his/her successor in office or to the Presiding Judge of the Circuit. 

Section 125.100.  Municipal Judge — Powers and Duties Generally.  

A.  The Municipal Judge shall be and is hereby authorized to: 

  1.       Establish a Traffic Violations Bureau as provided for in the Missouri Rules of Practice and Procedure in Municipal and Traffic Courts and Section 479.050, RSMo. 
  2.       Administer oaths and enforce due obedience to all orders, rules and judgments made by him/her, and may fine and imprison for contempt committed before him/her while holding Court, in the same manner and to the same extent as a Circuit Judge. 
  3.       Stay execution of any fine or sentence, suspend any fine or sentence, and make such other orders as the Municipal Judge deems necessary relative to any matter that may be pending in the Municipal Court. 
  4.       Make and adopt such rules of practice and procedure as are necessary to implement and carry out the provisions of this Chapter, and to make and adopt such rules of practice and procedure as are necessary to hear and decide matters pending before the Municipal Court and to implement and carry out the provisions of the Missouri Rules of Practice and Procedure in Municipal and Traffic Courts. 
  5.       The Municipal Judge shall have such other powers, duties and privileges as are or may be prescribed by the laws of this State, this Code or other ordinances of this City.     

Section 125.110.  Compensation.

The Municipal Judge for the City of La Plata shall be paid a sum as fixed by ordinance from time to time. 

Section 125.120.  Traffic Violations Bureau.

Should the Municipal Judge determine that there shall be a Traffic Violations Bureau, the City shall provide all expenses incident to the operation of the same. The City Clerk is hereby designated as the Traffic Violations Clerk for said Bureau, if established, and may appoint or designate such persons as are necessary to conduct said office. 

Section 125.130.  Issuance and Execution of Warrants. [2] [Ord. No. 850 §§1 — 3, 5-13-2003]

All warrants issued by a Municipal Judge shall be directed to the Chief of Police or any other Police Officer of the municipality or to the Sheriff of the County. The warrants shall be executed by the Chief of Police, Police Officer, or Sheriff at any place within the limits of the County and not elsewhere, unless the warrants are endorsed in the manner provided for warrants in criminal cases, and, when so endorsed shall be served in other Counties, as provided for in warrants in criminal cases. 

Section 125.140.  Arrests Without Warrants. [3] [Ord. No. 850 §§1 — 3, 5-13-2003]

The Chief of Police or other Police Officer of the City may, without a warrant, make arrest of any person who commits an offense in his/her presence, but such officer shall, before the trial, file a written complaint with the Judge hearing violations of municipal ordinances. 

Section 125.150.  Jury Trials.

Any person charged with a violation of a municipal ordinance of this City shall be entitled to a trial by jury, as in prosecutions for misdemeanors before an Associate Circuit Court Judge. Whenever a defendant accused of a violation of a municipal ordinance has a right to and demands such trial by jury, the Municipal Court shall certify the case to the Presiding Judge of the Circuit Court for reassignment. 

Section 125.160.  Duties of the City's Prosecuting Attorney.

It shall be the duty of an attorney designated by the municipality to prosecute the violations of the City's ordinances before the Municipal Judge or before any Circuit Judge hearing violations of the City's ordinances. The salary or fees of the attorney and his/her necessary expenses incurred in such prosecutions shall be paid by the City. The compensation of such attorney shall not be contingent upon the number of cases tried, the number of guilty verdicts reached or the amount of fines imposed or collected. 

Section 125.170.  Summoning of Witnesses.

It shall be the duty of the Municipal Judge to summon all persons whose testimony may be deemed essential as witnesses at the trial, and to enforce their attendance by attachment, if necessary. The fees of witnesses shall be the same as those fixed for witnesses in trials before Associate Circuit Court Judges and shall be taxed as other costs in the case. When a trial shall be continued by a Municipal Judge it shall not be necessary to summon any witnesses who may be present at the continuance, but the Municipal Judge shall orally notify such witnesses as either party may require to attend before him/her on the day set for trial to testify in the case, and enter the names of such witnesses on his/her docket, which oral notice shall be valid as a summons. 

Section 125.180.  Transfer of Complaint to Associate Circuit Judge.

If, in the progress of any trial before the Municipal Judge, it shall appear to the Judge that the accused ought to be put upon trial for an offense against the criminal laws of the State and not cognizable before him/her as Municipal Judge, he/she shall immediately stop all further proceedings before him/her as Municipal Judge and cause the complaint to be made before some Associate Circuit Court Judge of the County. 

Section 125.190.  Jailing of Defendants.

If in the opinion of the Municipal Judge, the City has no suitable and safe place of confinement, the Municipal Judge may commit the defendant to the County Jail, and it shall be the duty of the Sheriff, if space for the prisoner is available in the County Jail, upon receipt of a warrant of commitment from the Judge to receive and safely keep such prisoner until discharged by due process of law. The municipality shall pay the board of such prisoner at the same rate as may now or hereafter be allowed by law to such Sheriff for the keeping of other prisoners in his/her custody. The same shall be taxed as cost. 

Section 125.200.  Parole and Probation. 

A.     Any Judge hearing violations of municipal ordinances may, when in his/her judgment it may seem advisable, grant a parole or probation to any person who shall plead guilty or who shall be convicted after a trial before such Judge. When a person is placed on probation he/she shall be given a certificate explicitly stating the conditions on which he/she is being released. 
B.     In addition to such other authority as exists to order conditions of probation, the Court may order conditions which the Court believes will serve to compensate the victim of the crime, any dependent of the victim, or society in general. Such conditions may include, but need not be limited to: 
  1.       Restitution to the victim or any dependent of the victim, in an amount to be determined by the Judge; and 
  2.       The performance of a designated amount of free work for a public or charitable purpose, or purposes, as determined by the Judge.   
C.     A person may refuse probation conditioned on the performance of free work. If he/she does so, the Court shall decide the extent or duration of sentence or other disposition to be imposed and render judgment accordingly. Any County, City, person, organization, or agency, or employee of a County, City, organization or agency charged with the supervision of such free work or who benefits from its performance shall be immune from any suit by the person placed on parole or probation or any person deriving a cause of action from him/her if such cause of action arises from such supervision of performance, except for intentional torts or gross negligence. The services performed by the probationer or parolee shall not be deemed employment within the meaning of the provisions of Chapter 288, RSMo. 
D.     The Court may modify or enlarge the conditions of probation at any time prior to the expiration or termination of the probation term.   

Section 125.210.  Right of Appeal.

In any case tried before the Municipal Judge, except where there has been a plea of guilty or where the case has been tried with a jury, the defendant shall have a right of trial de novo, before a Circuit Court Judge or upon assignment before an Associate Circuit Court Judge. An application for a trial de novo shall be filed within ten (10) days after judgment and shall be filed in such form and perfected in such manner as provided by Supreme Court rule. 

Section 125.220.  Appeal From Jury Verdicts.

In any case tried with a jury before an Associate Circuit Judge, a record of the proceedings shall be made, and appeals may be had upon that record to the appropriate Appellate Court. 

Section 125.230.  Breach of Recognizance.

In the case of a breach of any recognizance entered into before a Municipal Judge or an Associate Circuit Court Judge hearing a municipal ordinance violation case, the same shall be deemed forfeited and the Judge shall cause the same to be prosecuted against the principal and surety, or either of them, in the name of the municipality as plaintiff. Such action shall be prosecuted before a Circuit Court Judge or Associate Circuit Court Judge, and in the event of cases caused to be prosecuted by a Municipal Judge, such shall be on the transcript of the proceedings before the Municipal Judge. All monies recovered in such actions shall be paid over to Municipal Treasury to the General Revenue Fund of the municipality. 

Section 125.240.  Disqualification of Municipal Judge From Hearing a Particular Case.

A Municipal Judge shall be disqualified to hear any case in which he/she is in any way interested, or, if before the trial is commenced, the defendant or the prosecutor files an affidavit that the defendant or the municipality, as the case may be, cannot have a fair and impartial trial by reason of the interest or prejudice of the Judge. Neither the defendant nor the municipality shall be entitled to file more than one (1) affidavit or disqualification in the same case. 

Section 125.250.  Failure to Appear in Municipal Court. 

A.     A person commits the offense of failure to appear in Municipal Court if: 
  1.       He/she has been issued a summons for a violation of any ordinance of the City of La Plata, and fails to appear before the Judge of the Municipal Court at the time and on the date on which he/she was summoned, or at the time or on the date to which the case was continued; 
  2.       He/she has been released upon recognition of bond and fails to appear before the Judge of the Municipal Court at the time and on the date on which he/she was summoned, or at the time or on the date to which the case was continued; 
  3.       He/she has been placed on Court supervised probation, and fails to appear before the Judge of the Municipal Court at the time specified by said Judge as a condition of the probation.   
B.     Nothing in this Section shall prevent the exercise of the Municipal Court of its power to punish for contempt.    

ARTICLE II

Court Clerk

Section 125.260.  Office Established.

There is hereby established the office of Court Clerk for the City of La Plata Municipal Division of the Macon County Circuit Court. 

Section 125.270.  Selection and Term of Court Clerk.

The Court Clerk shall be appointed by the Mayor with the consent of a majority of the members of the Board of Aldermen to serve for an unspecified term at the will of the Mayor and Board of Aldermen. 

Section 125.280.  Hours and Authorization of Compensation.

The position of Court Clerk shall be a part-time position. The Court Clerk shall attend all sessions of the La Plata Municipal Division of the 41st Judicial Circuit Court and may be required to be present at the La Plata City Hall to perform the duties of the office at such additional times as the Mayor or Board of Aldermen may specify. Compensation for the Court Clerk shall be established by ordinance from time to time. 

Section 125.290.  Duties. 

A.     The Court Clerk's duties shall include the following: 
  1.       To prepare and maintain the Municipal Court docket; 
  2.       To log and file all tickets, information, complaints, summonses, bonds, bond receipts and reports; 
  3.       To prepare all warrants, REGIS sheets, summonses, bonds, bond forfeitures and notices pertaining to same; 
  4.       To receipt and account for all bonds, fines, costs or other monies paid to the Municipal Court; 
  5.       To deliver monies collected in Court to the City Clerk for deposit into appropriate City accounts; 
  6.       To maintain and respond to all correspondence directed to the Municipal Court; 
  7.       To prepare and forward to the Director of Revenue all records of moving violations as required by law; 
  8.       To report to City Treasurer each month on the amount of Crime Victims' Compensation (CVC) Fund and any other funds collected for distribution to parties or entities other than the City in association with Court proceedings; 
  9.       To serve as the Traffic Violations Clerk for the La Plata Municipal Division of the 41st Judicial Circuit Court and receive entries of appearance, waivers of appearance, pleas of guilty and payments of fines and costs in accord with the Laws of the State of Missouri and the Rules of the Circuit Court for Macon County; and 
  10.     To perform such other duties as may be directed by the Judge of the Municipal Division.     

Section 125.300.  Bond.

Within fifteen (15) days after election, and before entering upon the discharge of the above described duties of office, the Court Clerk shall give bond to the City in an amount as determined by the Board of Aldermen, conditioned upon the faithful performance of said duties and the said Court Clerk will pay over all monies belonging to the City, as provided by law, that may come into the Court Clerk's hands.  

ARTICLE III

Fines and Court Costs

Section 125.310.  Installment Payment of Fine.

When a fine is assessed for violation of an ordinance, it shall be within the discretion of the Judge assessing the fine to provide for the payment of the fine on an installment basis under such terms and conditions as he/she may deem appropriate. 

Section 125.320.  Court Costs. [Ord. No. 794 §§1 — 2, 10-9-2001] 

A.     In addition to any fine that may be imposed by the Municipal Judge in any case filed in the La Plata Municipal Division of the 41st Judicial Circuit Court, and in addition to all other fees authorized or required by law, there shall be assessed as costs the following: 
  1.       Costs of Court in the amount of twelve dollars ($12.00). 
  2.       Police Officer training fee. A fee of three dollars ($3.00) is hereby established and assessed as additional Court costs in each Court proceeding, except that no such fee shall be collected when the proceedings against the defendant have been dismissed. 
      a. Two dollars ($2.00) of each such Court cost shall be transmitted monthly to the Treasurer of the City and used to pay for Police Officer training as provided by Sections 590.100 to 590.180, RSMo. The City shall not retain for training purposes more than one thousand five hundred dollars ($1,500.00) of such funds for each certified Law Enforcement Officer or candidate for certification employed by the City. Any excess funds shall be transmitted quarterly to the City's General Fund. 
          b.  One dollar ($1.00) of each such Court cost shall be sent to the State Treasury to the credit of the Peace Officers Standards and Training Commission Fund created by Section 590.178, RSMo.   
  1.       Crime Victims' Compensation Fund. An additional sum of seven dollars fifty cents ($7.50) shall be assessed and added to the basic costs in Subsection (1) of this Section, provided that no such cost shall be collected in any proceeding when the proceeding or the defendant has been dismissed by the Court. All sums collected pursuant to this Subsection shall be paid at least monthly as follows:       
        a. Ninety-five percent (95%) of such f

Chapter 130: TAXATION AND FINANCE

ARTICLE I: Fiscal Year

Section 130.010.  Fiscal Year Established. [CC 1984 §22.010]

The fiscal year for the City of La Plata shall begin on July first (1st) of each year and all City budgets, audits and other statutory requirements shall be prepared on a July first (1st) fiscal year and all required matters concerning same be required to use such dates for those statutory and other necessary purposes.  

ARTICLE II

Budget

Section 130.020.  Budget Required — Contents — Expenditures Not to Exceed Revenues. 

A.      Prior to the commencement of each fiscal year, a budget for the City shall be prepared, and the same will be presented to and approved by the Board of Aldermen.  
B.    The annual budget shall present a complete financial plan for the ensuing fiscal year, and shall include at least the following information: 
  1.       A budget message describing the important features of the budget and major changes from the preceding year. 
  2.       Estimated revenues to be received from all sources for the budget year, with a comparative statement of actual or estimated revenues for the two (2) years next preceding, itemized by year, fund, and source. 
  3.       Proposed expenditures for each department, office, commission, and other classification for the budget year, together with a comparative statement of actual or estimated expenditures for the two (2) years next preceding, itemized by year, fund, activity, and object. 
  4.       The amount required for the payment of interest, amortization, and redemption charges on the debt of the City. 
  5.            A general budget summary.  
C.     In no event shall the total proposed expenditures from any fund exceed the estimated revenues to be received plus any unencumbered balance or less any deficit estimated for the beginning of the budget year; provided, that nothing herein shall be construed as requiring the City to use any cash balance as current revenue or to change from a cash basis of financing its expenditures.   

Section 130.030.  Budget Officer. [CC 1984 §22.120] 

A.     The budget shall be prepared under the direction of a Budget Officer as designated by the Board of Aldermen. All officers and employees shall cooperate with and provide to the Budget Officer such information and such records as he/she shall require in developing the budget. The Budget Officer shall review all the expenditure requests and revenue estimates, after which he/she shall prepare the proposed budget as defined herein. 
B.     After the Budget Officer has prepared the proposed budget, he/she shall submit it, along with such supporting schedules, exhibits, and other explanatory material as may be necessary for the proper understanding of the financial needs and position of the City to the Board of Aldermen. He/she shall submit at the same time complete drafts of such orders, motions, resolutions, or ordinances as may be required to authorize the proposed expenditures and produce the revenues necessary to balance the proposed budget.   

Section 130.040.  Board of Aldermen May Revise Budget, Limits — Approval.

The Board of Aldermen may revise, alter, increase or decrease the items contained in the proposed budget, subject to such limitations as may be provided by law; provided, that in no event shall the total authorized expenditures from any fund exceed the estimated revenues to be received plus any unencumbered balance or less any deficit estimated for the beginning of the budget year. Except as otherwise provided by law, the Board of Aldermen shall, before the beginning of the fiscal year, approve the budget and approve or adopt such orders, motions, resolutions, or ordinances as may be required to authorize the budgeted expenditures and produce the revenues estimated in the budget. 

Section 130.050.  Increase of Expenditure Over Budgeted Amount to Be Made Only on Formal Resolution.

After the City has approved the budget for any year and has approved or adopted the orders, motions, resolutions, or ordinances required to authorize the expenditures proposed in the budget, the City shall not increase the total amount authorized for expenditure from any fund, unless the Board of Aldermen adopts a resolution setting forth the facts and reasons making the increase necessary and approves or adopts an order, motion, resolution or ordinance to authorize the expenditures. 

Section 130.060.  Mayor to Supervise. [CC 1984 §22.130]

The Budget Officer shall prepare the City budget under the direction of the Mayor. The Mayor shall concur in the budget prior to its submission to the Board of Aldermen. 

Section 130.070.  Debt Limited. [CC 1984 §22.150]

The City shall not incur any debts which aggregate an amount greater than the anticipated revenues for the budget year, without the approval of the voters of the City, as required by law. 

Section 130.080.  Budget Calendar. [CC 1984 §22.160] 

A.     The Budget Officer shall prepare the City budget in accordance with the following calendar: 
  1.       In January of each year, the Budget Officer will collect the data necessary, and make preliminary revenue estimates for the coming fiscal year. He/she will estimate expenditures for the present year, and note expenditures and revenues for the previous two (2) fiscal years. 
  2.       In February of each year, the Budget Officer will request from each City Officer a statement of expenditures requested for the coming fiscal year. 
  3.       In March of each year, the Budget Officer will review the departmental requests and make his/her final revenue estimates for the coming fiscal year, and will confer with department heads to discuss these requests. 
  4.       In April of each year, the Budget Officer will begin assembling the City budget. 
  5.       In May of each year, the Budget Officer will confer with the Mayor and any such other officers as the Mayor may designate, for preparation of the City budget for the next fiscal year to be submitted to the Board of Aldermen. 
  6.       The budget shall be submitted to the Board of Aldermen at the regular meeting in June.      

ARTICLE III

Levy of Taxes

Section 130.090.  Board to Provide for Levy and Collection of Taxes — Fix Penalties.

The Board of Aldermen shall, from time to time, provide by ordinance for the levy and collection of all taxes, licenses, wharfage and other duties not herein enumerated, and for neglect or refusal to pay the same, shall fix such penalties as are now or may hereafter be authorized by law or ordinance. 

Section 130.100.  Board to Fix Rate of Levy.

The Board of Aldermen shall, within a reasonable time after the Assessor's books of each year are returned, ascertain the amount of money to be raised thereon for general and other purposes, and fix the annual rate of levy therefor by ordinance. 

Section 130.110.  Assessment — Method of.

In the absence of a City Assessor, and until such City Assessor is duly appointed and qualified, it shall be the duty of the Mayor of the City to procure from the County Clerk of Macon County, Missouri, on or before the first (1st) day of October of each year a certified abstract from his/her assessment books of all property within the corporate limits of the City made taxable by law for State purposes, and the assessed valuation thereof as agreed upon by the Board of Equalization, which abstract shall be immediately transmitted to the Board of Aldermen, and it shall be the duty of the Board of Aldermen to establish by ordinance the rate of taxes for the year. 

Section 130.120.  Clerk to Prepare Tax Books.

When the Board of Aldermen shall have fixed the rate of taxation for any given year, it shall be the duty of the City Clerk to cause to be prepared appropriate and accurate tax books, and shall therein set out in suitable columns, opposite the name of each person and the item of taxable property, as returned by the Assessor and Board of Equalization, the amount of taxes, whether general or special, due thereon; and shall charge the City Collector with the full amount of taxes levied and to be collected. 

Section 130.130.  Taxes Delinquent — When.

On the first (1st) day of January of each year, all unpaid City taxes shall become delinquent and the taxes on real estate are hereby made a lien thereon; and all such delinquent taxes shall bear interest thereon at the rate of one and one-half percent (1.5%) per month from the time they become delinquent, not to exceed eighteen percent (18%) per year, until paid; and shall also be subject to the same fees, penalties, commissions and charges as provided by law of the State of Missouri for delinquent State and County taxes, and shall be collected from the property owners and the enforcement of all taxes, penalties, fees, commissions and charges authorized by law and provided for herein to be paid by property owners shall be made in the same manner and under the same rules and regulations as are or may be provided by law for the collection and enforcement of the payment of State and County taxes, including fees, penalties, commissions and other charges.  

ARTICLE IV

Sales Tax

Section 130.140.  Imposition of City Sales Tax. [CC 1984 §89.010]

Pursuant to the authority granted by and subject to the provisions of Sections 94.500 to 94.550, RSMo., a tax for general revenue purposes 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 Sections 144.010 to 144.525, RSMo., and the rules and regulations of the Director of Revenue issued pursuant thereto. The rate of the tax shall be one percent (1%) on the receipts from the sale at retail of all tangible personal property or taxable services at retail within La Plata, Missouri, if such property and taxable services are subject to taxation by the State of Missouri under the provisions of Sections 144.010 to 144.525, RSMo. The tax shall be collected pursuant to the provisions of Sections 94.500 to 94.550, RSMo. 

Section 130.150.  Tax on Utilities. [CC 1984 §89.020; Ord. No. 15-01 §§ 1 — 2, 1-8-2015]

The municipal sales tax on all sales of metered water service, electricity, electrical current, natural, artificial or propane gas, wood, coal or home heating oil used for non-business, non-commercial or non-industrial purposes heretofore imposed within the corporate limits of this municipality is hereby reimposed. The rate of taxation shall be, as heretofore, one and five-tenths percent (1.5%). 

Section 130.160.  Imposition of Sales Tax for Capital Improvements. [Ord. No. 07-951 §1, 2-12-2008]

It is hereby found and determined that it is advisable and in the interests of the City to impose a sales tax of one-half of one percent (.5%) for the purpose of funding capital improvements.  

ARTICLE V

Enhanced Enterprise Zone

Section 130.170.  Enhanced Enterprise Zone. [Ord. No. 10-982 §§1 — 6, 9-14-2010] 

A.     The City Council of the City of La Plata, Missouri hereby authorize a one hundred percent (100%) property tax abatement for a period of five (5) years on improvements to real property made by eligible businesses. 
B.     The City Council of the City of La Plata, Missouri hereby authorize a fifty percent (50%) property tax abatement for a period of ten (10) years on improvements to real property made by eligible businesses. 
C.     The City Council of the City of La Plata, Missouri hereby authorizes a special utility discount for eligible businesses. 
D.     The City Council of the City of La Plata, Missouri hereby authorizes eligible businesses shall pay employees a wage equal to or exceeding the Macon County median income level at the time of initial operation of the facility. 
E.      The City Council of the City of La Plata, Missouri hereby authorizes the following types of businesses will be eligible for expanded Enhanced Enterprise Zone incentives provided they are located within the zone and make improvements to their property: 
  1.       Manufacturing (NAICS 31-34) 
  2.       Distribution/Wholesale (NAICS 42) 
  3.       Telecommunications (NAICS 517) 
  4.       Professional, Scientific and Technical Services (NAICS 54) 
  5.       Information Technology (NAICS 516-518) 
  6.       Health Services (NAICS 62) 
  7.       Transportation (NAICS 48, 49) 
  8.       Wind Energy (NAICS 237130 and 221119)   
      Any other business that creates and maintains a minimum of ten (10) full-time jobs, excluding retail, eating and drinking establishments and gaming operations. All eligible businesses must pay employees a wage equal to or exceeding the Macon County median income level at the time of initial operation and provide a benefits package to include health insurance.