HOUSE BILL NO. 1268 103RD GENERAL ASSEMBLY
INTRODUCED BY REPRESENTATIVE VIOLET.
2624H.01I JOSEPH ENGLER, Chief Clerk
AN ACT To amend chapter 321, RSMo, by adding thereto one new section relating to taxes for emergency services.
Be it enacted by the General Assembly of the state of Missouri, as follows:
Section A. Chapter 321, RSMo, is amended by adding thereto one new section, to be 2 known as section 321.905, to read as follows: 321.905. 1. For the purposes of this section, the term "political subdivision" 2 shall mean: 3 (1) Any municipality located within a county with more than one million 4 inhabitants; 5 (2) Any county with more than four hundred thousand but fewer than five 6 hundred thousand inhabitants; 7 (3) Any county with more than two hundred thirty thousand but fewer than two 8 hundred sixty thousand inhabitants; 9 (4) Any county with more than one hundred thousand but fewer than one 10 hundred twenty thousand inhabitants and with a county seat with more than four 11 thousand but fewer than six thousand inhabitants; and 12 (5) Any county with more than two hundred sixty thousand but fewer than three 13 hundred thousand inhabitants. 14 2. The governing body of a political subdivision may, by a majority vote of its 15 governing body, levy and collect ad valorem taxes on all real property located within the 16 political subdivision, which shall not exceed twenty-five cents per one hundred dollars of 17 assessed valuation, for the purposes of providing fire protection services; provided that,
EXPLANATION — Matter enclosed in bold-faced brackets [thus] in the above bill is not enacted and is intended to be omitted from the law. Matter in bold-face type in the above bill is proposed language. HB 1268 2
18 no ordinance or order enacted pursuant to this subsection shall be effective unless the 19 governing body submits to the voters of the political subdivision a proposal to authorize 20 the governing body to impose such tax. The ballot of submission shall contain, but need 21 not be limited to, the following language: 22 Shall the City/County of ______ (insert city/county) be authorized to levy a 23 tax of not more than twenty-five cents on the one hundred dollars assessed 24 valuation to provide funds for fire protection services? 25 ☐ FOR THE PROPOSITION ☐ AGAINST THE PROPOSITION 26 (Place an X in the square opposite the one for which you wish to vote.) 27 28 If a majority of the votes cast on the proposal by the qualified voters voting thereon are 29 in favor of the proposal, then the ordinance or order and any amendments thereto shall 30 be in effect. If a majority of the votes cast by the qualified voters voting are opposed to 31 the proposal, then the governing body of the political subdivision shall have no power to 32 impose the property tax as herein authorized unless and until the governing body of the 33 political subdivision shall again have submitted another proposal to authorize the 34 governing body to impose the property tax. 35 3. The governing body of any fire protection district imposing a property tax 36 pursuant to this chapter, of any ambulance district imposing a property tax pursuant to 37 chapter 190, or of any political subdivision imposing a property tax pursuant to 38 subsection 1 of this section, may, by a majority vote of its governing body, impose a sales 39 tax of up to one percent, or, for ambulance districts, up to one-half of one percent, on all 40 sales which are subject to taxation under the provisions of chapter 144, in conjunction 41 with a property tax reduction for each year in which the sales tax is imposed, for the 42 provision of ambulance or fire protection services by the ambulance district, fire 43 protection district, or the political subdivision; provided that, no ordinance or order 44 enacted pursuant to this section shall be effective unless the governing body submits to 45 the voters of the ambulance district, fire protection district, or political subdivision, a 46 proposal to authorize the governing body to impose a sales tax and reduce property 47 taxes. 48 4. The ballot of submission shall contain, but need not be limited to, the 49 following language: 50 Shall ______ (insert governing body's name) impose a sales tax of ______ 51 (insert amount) and reduce its total property tax levy annually by fifty 52 percent of the total amount of sales tax revenue collected in the same tax 53 year? 54 ☐ YES ☐ NO HB 1268 3
55 If you are in favor of the question, place an "X" in the box opposite "YES". 56 If you are opposed to the question, place an "X" in the box opposite "NO". 57 58 If a majority of the votes cast on the proposal by the qualified voters voting thereon are 59 in favor of the proposal, then the ordinance or order and any amendments thereto shall 60 be in effect. If a majority of the votes cast by the qualified voters voting are opposed to 61 the proposal, then the governing body of the district or political subdivision shall have 62 no power to impose the sales tax and reduce the property tax as herein authorized unless 63 and until the governing body of the district or political subdivision shall again have 64 submitted another proposal to authorize the governing body to impose the sales tax and 65 reduce the property tax. 66 5. The total property tax levy subject to reduction pursuant to this section shall 67 not include those taxes levied to retire indebtedness. 68 6. Each year in which a sales tax is imposed pursuant to this section, the 69 ambulance district, fire protection district, or political subdivision shall, after 70 determining its budget for the provision of ambulance or fire protection services 71 within the limits set by the constitution and laws of this state for the following calendar 72 year and the total property tax levy needed to raise the revenues required by such 73 budget, reduce the total property tax levy imposed pursuant to this chapter or chapter 74 190, as applicable, in an amount sufficient to decrease the total property taxes it will 75 collect by an amount equal to fifty percent of the sales tax revenue collected pursuant to 76 this section in the tax year for which the property taxes are being levied. In the event 77 that in the immediately preceding year the ambulance district, fire protection district, or 78 the political subdivision actually collected more or less sales tax revenue, the ambulance 79 district, fire protection district, or the political subdivision shall adjust its total property 80 tax levy for the current year to reflect such increase or decrease. ✔
Statutes affected: