Title
A Resolution adopting the methodology for calculating the License Tax on building contractors relative to Section 28-179 of the Code of the City of Lee’s Summit, Missouri and City of Lee’s Summit Ordinance No. 4592.
Body
City Council Motion:
I move for adoption of a Resolution adopting the methodology for calculating the License Tax on building contractors relative to Section 28-179 of the Code of the City of Lee’s Summit, Missouri and City of Lee’s Summit Ordinance No. 4592.
Key Issues:
1. The License Tax is a tax placed on building permits for new construction, change of use, etc. for the purpose of raising funds for road construction to accommodate additional traffic generated by development.
2. The License Tax is based on the number of vehicular trips generated by a specific type of land use. The vehicular trip generation is determined by industry standard practice using the Trip Generation Manual produced by the Institute of Transportation Engineers (ITE). Every few years ITE develops a new manual. The latest manual is the 10th edition, which was released the latter part of 2017. A new Appendix A - Trip Generation Table - of the License Tax ordinance needs to be adopted by resolution in accordance with the ordinance to reflect the 10th edition of the ITE Trip Generation Manual. Thus, this resolution replaces Resolution 14-01.
3. This resolution would provide for administrative updates of the Trip Generation Manual reference upon subsequent editions of the ITE Trip Generation Manual with certain implementation dates in lieu of continual resolution amendments in the future.
4. This resolution would rescind the tax tables in Resolution 14-01, as those tax rates are outdated and otherwise adopted by ordinance. When presented in resolution and ordinance, there is redundancy and cause for conflict. The ordinance is the appropriate adoption instrument for the tax rates referenced.
5. This resolution would record the recension of Resolution 99-05 ...
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