HOUSE BILL NO. 2258 103RD GENERAL ASSEMBLY
INTRODUCED BY REPRESENTATIVE HOVIS.
4938H.01I JOSEPH ENGLER, Chief Clerk
AN ACT To repeal sections 67.782, 67.783, 67.785, 144.030, 144.615, 313.055, and 313.057, RSMo, and to enact in lieu thereof six new sections relating to sales taxes.
Be it enacted by the General Assembly of the state of Missouri, as follows:
Section A. Sections 67.782, 67.783, 67.785, 144.030, 144.615, 313.055, and 313.057, 2 RSMo, are repealed and six new sections enacted in lieu thereof, to be known as sections 3 67.782, 67.783, 67.785, 144.030, 144.615, and 313.057, to read as follows: 67.782. 1. The governing body of the following counties may impose a tax as 2 provided in this section: 3 (1) Any county [of the third class having a population of] with more than [ten 4 thousand and less than fifteen thousand and] nine thousand nine hundred but fewer than 5 eleven thousand inhabitants and with a county seat with more than one thousand but 6 fewer than one thousand five hundred inhabitants; or 7 (2) Any county [of the second class having a population of] with more than [fifty- 8 eight thousand and less than seventy thousand adjacent to such third class county, both 9 counties making up the same judicial circuit,] eighty thousand but fewer than one hundred 10 thousand inhabitants and with a county seat with more than thirteen thousand but 11 fewer than seventeen thousand inhabitants. 12 2. The governing body of any county listed in subsection 1 of this section may 13 [jointly] impose a sales tax [throughout each of their respective counties] for public 14 recreational purposes including the financing, acquisition, construction, operation, and 15 maintenance of recreational projects and programs, but the sales taxes authorized by this 16 section shall not become effective unless the governing body of [each] such county submits to
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 2258 2
17 the voters [of their respective counties] a proposal to authorize [the counties to impose] the 18 sales tax. 19 [2.] 3. The ballot of submission shall be in substantially the following form: 20 Shall the County of ______ impose a sales tax of ______ percent [in 21 conjunction with the county of ______] for the purpose of funding the 22 financing, acquisition, construction, operation, and maintenance of 23 recreational projects and programs, including the acquisition of land 24 for such purposes? 25 ☐ YES ☐ NO 26 27 If a [separate] majority of the votes cast on the proposal by the qualified voters voting thereon 28 [in each county] are in favor of the proposal, [then] the tax shall be in effect [in both 29 counties]. If a majority of the votes cast by the qualified voters voting thereon [in either 30 county] are opposed to the proposal, [then] the governing body of [neither] the county shall 31 not have power to impose the sales tax [authorized by this section] unless or until the 32 [governing body of the county that has not approved the tax shall] proposal is again [have] 33 submitted [another proposal to authorize the governing body to impose the tax,] and the 34 proposal is approved by a majority of the qualified voters voting thereon in that county. 35 [3.] 4. The sales tax may be imposed at a rate of one percent on the receipts from the 36 sale at retail of all tangible personal property or taxable service at retail within the county 37 adopting such tax, if such property and services are subject to taxation by the state of 38 Missouri under the provisions of sections 144.010 to 144.525. 39 [4.] 5. All sales taxes collected by the director of revenue under this section on behalf 40 of any county, less one percent for the cost of collection, which shall be deposited in the 41 state's general revenue fund after payment of premiums for surety bonds as provided in 42 section 32.087, shall be deposited with the state treasurer in a special trust fund, which is 43 hereby created, to be known as the "County Recreation Sales Tax Trust Fund". The moneys 44 in the county recreation sales tax trust fund shall not be deemed to be state funds and shall not 45 be commingled with any funds of the state. The director of revenue shall keep accurate 46 records of the amount of money in the trust fund which was collected in each county 47 imposing a sales tax under this section, and the records shall be open to the inspection of 48 officers of each county and the general public. Not later than the tenth day of each month, the 49 director of revenue shall distribute all moneys deposited in the trust fund during the preceding 50 month by distributing to the county treasurer, or such other officer as may be designated by 51 the county ordinance or order, of each county imposing the tax authorized by this section, the 52 sum, as certified by the director of revenue, due the county. HB 2258 3
53 [5.] 6. The director of revenue may authorize the state treasurer to make refunds from 54 the amounts in the trust fund and credited to any county for erroneous payments and 55 overpayments made, and may redeem dishonored checks and drafts deposited to the credit of 56 such counties. Each county shall notify the director of revenue at least ninety days prior to 57 the effective date of the expiration of the sales tax authorized by this section and the director 58 of revenue may order retention in the trust fund, for a period of one year, of two percent of the 59 amount collected after receipt of such notice to cover possible refunds or overpayment of 60 such tax and to redeem dishonored checks and drafts deposited to the credit of such accounts. 61 After one year has elapsed after the date of expiration of the tax authorized by this section in 62 such county, the director of revenue shall remit the balance in the account to the county and 63 close the account of that county. The director of revenue shall notify each county of each 64 instance of any amount refunded or any check redeemed from receipts due the county. 65 [6.] 7. The tax authorized by this section may be imposed, in accordance with this 66 section, by a county in addition to or in lieu of the tax authorized by sections 67.750 to 67 67.780. 68 [7.] 8. Any county imposing a sales tax pursuant to the provisions of this section may 69 contract with the authority of any other county or with any city or political subdivision for the 70 financing, acquisition, operation, construction, maintenance, or utilization of any recreation 71 facility or project or program funded in whole or in part from revenues derived from the tax 72 levied pursuant to the provisions of this section. 73 [8.] 9. The sales tax imposed pursuant to the provisions of this section shall expire 74 twenty-five years from the effective date thereof unless an extension of the tax is submitted to 75 and approved by the voters in each county in the manner provided in this section. Each 76 extension of the sales tax shall be for a period of ten years. 77 [9.] 10. The governing body of each of the counties imposing a sales tax under the 78 provisions of this section may cooperate with the governing body of any county or other 79 political subdivision of this state in carrying out the provisions of this section, and may 80 establish and conduct jointly a system of public recreation. The respective governing bodies 81 administering programs jointly may provide by agreement among themselves for all matters 82 connected with the programs and determine what items of cost and expense shall be paid by 83 each. 84 [10.] 11. The provisions of this section shall not in any way repeal, affect, or limit the 85 powers granted to any county to establish, maintain, and conduct parks and other recreational 86 grounds for public recreation. 87 [11.] 12. Except as modified in this section, all provisions of sections 32.085 and 88 32.087 shall apply to the tax imposed under this section. HB 2258 4
67.783. 1. There is hereby created within [any county of the third class having a 2 population of more than ten thousand and less than fifteen thousand and any county of the 3 second class having a population of more than fifty-eight thousand and less than seventy 4 thousand adjacent to such third class county, both counties making up the same judicial 5 circuit,] the counties described under subsection 1 of section 67.782 a joint county 6 recreational lake authority, which shall be a body corporate and politic and a political 7 subdivision of this state. 8 2. Subject to the limitations in section 67.788, the authority may exercise its powers 9 over the reservoir area encompassing any recreational lake and within five thousand feet of 10 the conservation storage level of any recreational lake constructed or to be constructed by the 11 authority pursuant to sections 67.781 to 67.790. 12 3. It shall be the purpose of each authority to promote the general welfare, to promote 13 recreation and to encourage private capital investment through the construction, operation, 14 and maintenance of a recreational lake and related improvements to be located [jointly in the 15 second class county and the third class county] in the counties described under subsection 16 1 of section 67.782. 17 4. The income of the authority and all property at any time owned by the authority 18 shall be exempt from all taxation or any assessments whatsoever to the state or of any 19 political subdivision, municipality, or other governmental agency thereof. 20 5. No county in which an authority is organized shall be held liable in connection 21 with the construction, operation, or maintenance of any project or program undertaken 22 pursuant to sections 67.781 to 67.790, including any actions taken by the authority in 23 connection with any project or program undertaken pursuant to sections 67.781 to 67.790. 67.785. 1. The authority shall consist of nine members, appointed or elected as 2 follows: 3 (1) Within thirty days after approval by the voters of the sales tax authorized in 4 section 67.782, the county commission of [the second class] a county described under 5 subdivision (2) of subsection 1 of section 67.782 shall initially appoint six members to the 6 authority, with the terms of members staggered such that the terms of two members [each 7 expiring on December 31, 1992, December 31, 1994, and December 31, 1996] expire on 8 December thirty-first of each even-numbered year. The county commission of [the third 9 class] a county described under subdivision (1) of subsection 1 of section 67.782 shall 10 initially appoint three members to the authority, with the terms of members staggered such 11 that the term of one member [each expiring on December 31, 1992, December 31, 1994, and 12 December 31, 1996] expires on December thirty-first of each even-numbered year; HB 2258 5
13 (2) As the term of each initial member expires, new members shall be elected from 14 each county. Each elected member shall serve a six-year term and until [his] the member's 15 successor is duly elected and qualified. 16 2. A person, to be qualified to serve as a member, shall be a voter of the state for more 17 than five years prior to [his] the member's election or appointment, shall be a resident in the 18 county which [he] the member will represent for more than five years and shall be over the 19 age of twenty-five years. If any member moves outside the county from which [he] the 20 member was appointed or elected, [his] the member's seat shall be deemed vacant and a 21 new member shall be appointed by the county commission of such county to complete [his] 22 the unexpired term. 23 3. A person desiring to become a candidate for the authority shall pay the sum of five 24 dollars as a filing fee to the treasurer of the county in which [he] the person resides, and shall 25 file with the election authority a statement under oath that [he] the person possesses all of the 26 qualifications set out in sections 67.781 to 67.790 for a member of the authority. Thereafter, 27 [he] such person shall have [his] such person's name placed on the ballot as a candidate. 28 4. If six or more persons from [the second class] a county described under 29 subdivision (2) of subsection 1 of section 67.782 file as candidates, a primary election shall 30 be held in August, and the four candidates who receive the most votes shall be candidates at 31 the general election. If two or more candidates receive an equal number of votes, and if that 32 number of votes would otherwise qualify each tied candidate for a position on the general 33 election ballot, all such tied candidates shall be included on the general election ballot. The 34 two candidates [from the second class county] receiving the most votes in the general election 35 shall be declared the winners. 36 5. If four or more persons from [the third class] a county described under 37 subdivision (1) of subsection 1 of section 67.782 file as candidates, a primary election shall 38 be held in August, and the two candidates who receive the most votes shall be candidates at 39 the general election. If two or more candidates receive an equal number of votes, and if that 40 number of votes would otherwise qualify each tied candidate for a position on the general 41 election ballot, all such tied candidates shall be included on the general election ballot. The 42 candidate [from the second class county] receiving the most votes in the general election shall 43 be declared the winner. 144.030. 1. There is hereby specifically exempted from the provisions of sections 2 144.010 to 144.525 and from the computation of the tax levied, assessed or payable pursuant 3 to sections 144.010 to 144.525 such retail sales as may be made in commerce between this 4 state and any other state of the United States, or between this state and any foreign country, 5 and any retail sale which the state of Missouri is prohibited from taxing pursuant to the 6 Constitution or laws of the United States of America, and such retail sales of tangible HB 2258 6
7 personal property which the general assembly of the state of Missouri is prohibited from 8 taxing or further taxing by the constitution of this state. 9 2. There are also specifically exempted from the provisions of the local sales tax law 10 as defined in section 32.085, section 238.235, and sections 144.010 to 144.525 and 144.600 to 11 144.761 and from the computation of the tax levied, assessed or payable pursuant to the local 12 sales tax law as defined in section 32.085, section 238.235, and sections 144.010 to 144.525 13 and 144.600 to 144.745: 14 (1) Motor fuel or special fuel subject to an excise tax of this state, unless all or part of 15 such excise tax is refunded pursuant to section 142.824; or upon the sale at retail of fuel to be 16 consumed in manufacturing or creating gas, power, steam, electrical current or in furnishing 17 water to be sold ultimately at retail; or feed for livestock or poultry; or grain to be converted 18 into foodstuffs which are to be sold ultimately in processed form at retail; or seed, limestone 19 or fertilizer which is to be used for seeding, liming or fertilizing crops which when harvested 20 will be sold at retail or will be fed to livestock or poultry to be sold ultimately in processed 21 form at retail; economic poisons registered pursuant to the provisions of the Missouri 22 pesticide registration law, sections 281.220 to 281.310, which are to be used in connection 23 with the growth or production of crops, fruit trees or orchards applied before, during, or after 24 planting, the crop of which when harvested will be sold at retail or will be converted into 25 foodstuffs which are to be sold ultimately in processed form at retail; 26 (2) Materials, manufactured goods, machinery and parts which when used in 27 manufacturing, processing, compounding, mining, producing or fabricating become a 28 component part or ingredient of the new personal property resulting from such 29 manufacturing, processing, compounding, mining, producing or fabricating and which new 30 personal property is intended to be sold ultimately for final use or consumption; and 31 materials, including without limitation, gases and manufactured goods, including without 32 limitation slagging materials and firebrick, which are ultimately consumed in the 33 manufacturing process by blending, reacting or interacting with or by becoming, in whole 34 or in part, component parts or ingredients of steel products intended to be sold ultimately for 35 final use or consumption; 36 (3) Materials, replacement parts and equipment purchased for use directly upon, and 37 for the repair and maintenance or manufacture of, motor vehicles, watercraft, railroad rolling 38 stock or aircraft engaged as common carriers of persons or property; 39 (4) Replacement machinery, equipment, and parts and the materials and supplies 40 solely required for the installation or construction of such replacement machinery, equipment, 41 and parts, used directly in manufacturing, mining, fabricating or producing a product which is 42 intended to be sold ultimately for final use or consumption; and machinery and equipment, 43 and the materials and supplies required solely for the operation, installation or construction of HB 2258 7
44 such machinery and equipment, purchased and used to establish new, or to replace or expand 45 existing, material recovery processing plants in this state. For the purposes of this 46 subdivision, a "material recovery processing plant" means a facility that has as its primary 47 purpose the recovery of materials into a usable product or a different form which is used in 48 producing a new product and shall include a facility or equipment which are used exclusively 49 for the collection of recovered materials for delivery to a material recovery processing plant 50 but shall not include motor vehicles used on highways. For purposes of this section, the terms 51 motor vehicle and highway shall have the same meaning pursuant to section 301.010. For the 52 purposes of this subdivision, subdivision (5) of this subsection, and section 144.054, as well 53 as the definition in subdivision (9) of subsection 1 of section 144.010, the term "product" 54 includes telecommunications services and the term "manufacturing" shall include the 55 production, or