HOUSE BILL NO. 2140 103RD GENERAL ASSEMBLY
INTRODUCED BY REPRESENTATIVE JORDAN.
5066H.02I JOSEPH ENGLER, Chief Clerk
AN ACT To amend chapter 67, RSMo, by adding thereto one new section relating to a sales tax for county purposes.
Be it enacted by the General Assembly of the state of Missouri, as follows:
Section A. Chapter 67, RSMo, is amended by adding thereto one new section, to be 2 known as section 67.599, to read as follows: 67.599. 1. The governing body of a county with more than nine thousand nine 2 hundred but fewer than eleven thousand inhabitants and with a county seat with more 3 than one thousand but fewer than one thousand five hundred inhabitants may adopt an 4 order or ordinance imposing a sales tax on all retail sales made within the county that 5 are subject to sales tax under chapter 144. The rate of such tax may be imposed in 6 increments of one-eighth of one percent but shall not exceed one percent. 7 2. Such tax shall not become effective unless the governing body of the county 8 submits to the voters of the county, on any date available for elections for the county, a 9 proposal to authorize the governing body of the county to impose such tax. Such tax 10 shall be in addition to all other taxes imposed by law. Such tax shall be stated separately 11 from all other charges and taxes. The proceeds of such tax shall be used by the county 12 solely for the purpose of providing funding for county facilities including, but not 13 limited to, the operation and maintenance of county facilities. 14 3. (1) The ballot of submission for such tax shall contain, but need not be limited 15 to, the following language: "Shall ______ (insert the county name) impose a sales tax at 16 a rate of _______ (insert percentage) percent for the purpose of providing funding for 17 county facilities?".
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 2140 2
18 (2) If a majority of the votes cast on the question by the qualified voters voting 19 thereon are in favor of the question, such tax shall become effective on the first day of 20 the second calendar quarter immediately following notification to the state department 21 of revenue. If a majority of the votes cast on the question by the qualified voters voting 22 thereon are opposed to the question, such tax shall not become effective unless and until 23 the question is resubmitted under this section to the qualified voters of the county and 24 such question is approved by a majority of the qualified voters of the county voting on 25 the question. 26 4. Except as modified in this section, all provisions of sections 32.085 and 32.087 27 shall apply to the tax imposed under this section. 28 5. (1) All moneys collected under this section by the director of the department 29 of revenue on behalf of such county, less one percent for cost of collection, which shall be 30 deposited in the state's general revenue fund after payment of premiums for surety 31 bonds as provided in section 32.087, shall be deposited in a special trust fund, which is 32 hereby created and shall be known as the "County Facilities Sales Tax Fund". Moneys 33 in the fund shall not be deemed to be state moneys and shall not be commingled with 34 any moneys of the state. The director may make refunds from the amounts in the fund 35 and credited to the county for erroneous payments and overpayments made and may 36 redeem dishonored checks and drafts deposited to the credit of such county. 37 (2) Any moneys in the special fund that are not needed for current expenditures 38 shall be invested in the same manner as other moneys are invested. Any interest and 39 moneys earned on such investments shall be credited to the fund. 40 (3) Not later than the tenth day of each month the director of revenue shall 41 distribute all moneys deposited in the trust fund during the preceding month to the 42 district which levied the tax. Moneys in the fund shall be used solely for the designated 43 purposes. 44 6. The governing body of a county that has adopted such tax may submit the 45 question of repeal of the tax to the voters on any date available for elections for the 46 county. If a majority of the votes cast on the question by the qualified voters voting 47 thereon are in favor of the repeal, the repeal shall become effective on December thirty- 48 first of the calendar year in which such repeal was approved. If a majority of the votes 49 cast on the question by the qualified voters voting thereon are opposed to the repeal, 50 such tax shall remain effective until the question is resubmitted under this section to the 51 qualified voters and the repeal is approved by a majority of the qualified voters voting 52 on the question. 53 7. If such tax is repealed or terminated by any means, all moneys remaining in 54 the special trust fund shall continue to be used solely for the designated purposes. The HB 2140 3
55 county shall notify the director of the state department of revenue of the repeal or 56 termination at least ninety days before the effective date of the repeal or termination. 57 The director may order retention in the trust fund, for a period of one year, of two 58 percent of the amount collected after receipt of such notice to cover possible refunds or 59 overpayments of the tax and to redeem dishonored checks and drafts deposited to the 60 credit of such account. After one year has elapsed after the effective date of the repeal 61 or termination, the director shall remit the balance in the account to the county and 62 close the account of that county. The director shall notify such county of each instance 63 of any amount refunded or any check redeemed from receipts due the county. ✔
Statutes affected: