City of pleasant hope missouri municipal code

Chapter 170 – Taxes

Section 170.100: City Sales Tax (Ordinance 119, 04/10/1986)

The citizens of the City of Pleasant Hope, Missouri, were submitted a proposal to authorize the legislative body of the City to impose a sales tax under Sections 94.500 through 94.570 RSMo, and election was held on the 10^th day of April, 1986, and the final vote was 93 in favor of authorizing the sales tax, and 22 opposed.
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 144.510 RSMo and the rules and regulations of the Director of Revenue issued pursuant thereto, at the rate of one percent (1%) on the receipts from the day at retail of all tangible personal property or taxable services within the City to the extent that all property and such services are subject to taxation by the State of Missouri under the provisions of Sections 144.010 to 144.510 RSMo.
Further, that pursuant to Section 144.032, the aforementioned sales tax of one per cent (1%) is hereby imposed upon all sales of metered water services, electricity, electrical current and natural, artificial or propane gas, wood, coal or home heating oil for domestic use only.

Section 170.200: City Option Use Tax (Resolution 157 06/10/1996)

The City has imposed local sales taxes, as defined in Section 32.085 RSMo., at the rate of 1%; and the City is authorized, under Section 144.757RSMo, to impose a local use tax at a rate equal to the rate of the local sales taxes in effect in the City and the proposed City use tax cannot become effective until approved by the voters at a municipal, county or state general, primary or special election.
The City of Pleasant Hope, Polk County, Missouri, imposes a use tax on out-of-state purchases 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granted by and subject to the provisions of Sections 144.600 through 144.763 RSMo.; provides for the use tax to be repealed, reduced or raised in the same amount as any City sales tax is repealed, reduced or raised; and provides for submission of the proposal to the qualified voters of the City for their approval at the Primary Election called and to be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 August 6, 1996.

Section 170:300 Personal Property Taxation (Ordinance 284 12/17/2012)

The City of Pleasant Hope requested - That for the purpose of providing for the necessary expenses of the city government and public safety of the City of Pleasant Hope, Missouri, the taxation is hereby established and there is hereby levied upon all real property within the City of Pleasant Hope liable for and ordered to be collected in the manner prescribed by the laws of Missouri, a tax of no more than Forty Five one-hundredths Cents ($.45) upon each One Hundred Dollars ($100.00) assessed valuation and no more than annually allowed by the Missouri State Auditor, but no more than ($.45) per One Hundred Dollars ($100.00) assessed valuation.
Said tax levy shall become effective as provided by law upon approval thereof by a majority of the votes cast on the proposition by the qualified voters of the City of Pleasant Hope at the General Municipal Election on April 2, 2013.
The voters cast their votes and they denied the general tax levy – 80 No votes to 37 Yes votes.

Chapter 180 – Budget and Finances

Section 180.100: Fiscal Year

The fiscal year for the City of Pleasant Hope shall be from January 1^st to December 31^st. The City shall prepare and publish semi-annual financial statements, in accordance with Section 79.160 RSMo., no later than January 31^st and July 31^st of each year.

Section 180.110: Budget Required

Prior to the commencement of each fiscal year, a budget for the City of Pleasant Hope shall be prepared, and presented to and approved by the Board of Aldermen.

Section 180.120: Budget Contents

Sub Section A. The annual budget shall present a complete financial plan for the next fiscal year. The following shall be included in the budget:

1. 
   A budget message to describe the important features of the budget and to point out any major changes from the previous year.
   
2. 
   An estimate of revenues which are expected to be received during the next year from all sources, plus a comparative statement of the revenues for the previous two budget years. These comparisons shall be shown by year, fund and source.
   
3. 
   An estimate of expenditures that are proposed to be spent during the budget year, plus a comparative statement of actual expenditures for the prior completed fiscal year and estimated expenditures for the current year. These comparisons should be shown by year, fund, activity and object.
   
4. 
   The amount of money required to pay any interest, amortization or redemption charges which the municipality will owe during the budget year.
   
5. 
   A general summary of the total proposed budget.
   

Section 180.130: Budget Officer

The budget officer for the City of Pleasant Hope shall be the City Clerk or such other person as the Mayor may designate and approved by the Board of Aldermen. It is the responsibility of the budget officer who is to prepare the budget after reviewing expenditures requests and revenue estimates with other city officers. The budget officer shall submit the completed budget and supporting schedules and exhibits to the Mayor, who shall present the same to the Board of Aldermen.

Section 180.131: City Financial Committee

The City Financial Committee for the City of Pleasant Hope shall consist of the City Clerk, the Mayor and one Alderman. It is the responsibility of the City Financial Committee to meet with each of the department heads to review the department budgetary requests.

Section 180.140: Adopting an Annual Budget

Sub Section A. An annual budget shall be adopted no later than the last day of December.

Section 180.150: Expenditures Limited

Expenditure estimates in the budget shall not be larger in amount than the total anticipated revenue for the budget year, plus any surplus from the previous year or less any deficit from the previous year.

Section 180.160: Debt Limited

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

Section 180.170: Budget Process

Sub Section A. The City Clerk shall prepare the city budget in accordance with the following process:

1. 
   The City Clerk will collect the data necessary and make preliminary revenue estimates for the coming fiscal year. The Clerk will estimate expenditures for the present year and note expenditures and revenues for the previous two fiscal years.
   
2. 
   The City Clerk will request from each city officer a statement of expenditures requested for the coming fiscal year.
   
3. 
   The City Clerk will review the expenditure requests from the departments and prepare a revenue and expenditure proposal.
   
4. 
   The City Clerk will set up a budget review session with each of the departments and the City of Pleasant Hope Financial Committee to review the departmental project proposals and expenditure requests. The Financial Committee can deny projects and proposed expenditures that do not meet Section 800.150 and/or 800.160.
   
5. 
   The City Clerk will begin assembling the annual city budget.
   
6. 
   The City Clerk will confer with the City of Pleasant Hope Finance Committee as necessary.
   
7. 
   The final budget shall be submitted to the Board of Aldermen no later than the regular December meeting of the City Council Board of Aldermen.
   

Section 180.180: Budget Procedures

To the maximum extent practicable, and to the extent it does not conflict with state law, this Municipal Code, or other ordinances of the City of Pleasant Hope, the budget shall be prepared in accordance with generally accepted accounting principles and prepared in accordance with A Guide to Budgeting for Missouri Municipalities, published by the Missouri Municipal League.

Section 180.190: Establishing a Cash Management Policy (Ordinance 238, 02/18/2008)

Sub Section A. Generally

It is the policy of the city of Pleasant Hope, Missouri, to diligently and efficiently manage the financial resources of the city in the most beneficial manner possible and to increase the non-tax revenues of the city by investing available cash when it is not needed for current obligations.

Sub Section B. Goals of the Policy

To develop a written program of cash management:

1. 
   to increase the availability of cash by improving the control on receipts and its disbursements,
   
2. 
   to increase the interest earnings of the city by more aggressive investment practices, and
   
3. 
   to decrease the borrowing costs of the city by better understanding the flow of cash and careful scheduling of cash disbursements.
   

Sub Section C. The Board of Aldermen shall hereby create a Cash Management Committee to: consist of the Mayor, Treasurer, City Clerk and one Alderman and are charged with the duty of carrying out and implementing the policies and goals as established in this Section.
Sub Section D. The Board of Aldermen request monthly reports to the Board Of Alderman on the progress and success of implementing these policies and goals. These reports, besides showing current investments and interest earnings, may include recommendations for actions by the Board of Aldermen to improve the cash management practices of the city of Pleasant Hope, Missouri.

Sub Section E. The Mayor and the Board of Aldermen may review the selection of a depository for city funds as set forth by state statues and approve where the money will be invested to increase the non-tax revenues.

Section 180.200: Returned Checks Due to Insufficient Funds.

Sub Section A. Returned Checks on payments of water and sewer bills shall be charged a fee of twenty-fine dollars ($25.00) (Resolution 3-2009, 9/21/2009)

Section 180.210: Deposit of Checks

Every check, draft, or other negotiable instrument of any type which is drawn in favor of the City, may be negotiated only by including in the endorsement thereof on behalf of said city the phrase “For Deposit Only” or some similar statement, and the actual deposit thereof to the credit of said city in a depository designated for receipt of the funds of said city. No such instrument shall be negotiated for cash.

Section 180.220: Access to City Financial Records

The City Clerk, City Treasurer, City Collector, Board of Aldermen and Mayor shall have free access for the inspection of all books, accounts and papers as concerns any of their duties which they respectively contain, and free access to all other offices of this City for the inspection of such books, accounts and papers during regular office hours of the respective officers.