HOUSE BILL NO. 3143 103RD GENERAL ASSEMBLY
INTRODUCED BY REPRESENTATIVE PARKER.
6527H.01I JOSEPH ENGLER, Chief Clerk
AN ACT To amend chapter 67, RSMo, by adding thereto one new section relating to county senior services sales taxes.
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 67.998, to read as follows: 67.998. 1. The governing body of any county may impose, by order or 2 ordinance, a sales tax on all retail sales made within the county that are subject to sales 3 tax under chapter 144. The tax authorized in this section shall not exceed one-fourth of 4 one percent, and shall be imposed solely for the purpose of funding senior services by 5 the county. Revenue collected under this section, except for one percent for the cost of 6 collection, shall be used solely to fund any service or activity deemed necessary by the 7 senior service tax commission established in this section. The tax authorized in this 8 section shall be in addition to all other sales taxes imposed by law, and shall be stated 9 separately from all other charges and taxes. The order or ordinance shall not become 10 effective unless the governing body of the county submits to the voters residing within 11 the county at a state general, primary, or special election a proposal to authorize the 12 governing body of the county to impose a tax under this section. 13 2. The ballot of submission for the tax authorized in this section shall be in 14 substantially the following form: 15 Shall ______ (insert the name of the county) impose a sales tax at a 16 rate of ______ (insert rate of percent) percent, with the revenue
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 3143 2
17 from the tax to be used solely to fund senior services provided by 18 the county? 19 YES NO 20 If you are in favor of the question, place an "X" in the box opposite 21 "YES". If you are opposed to the question, place an "X" in the 22 box opposite "NO". 23 24 If a majority of the votes cast on the question by the qualified voters voting thereon are 25 in favor of the question, the tax shall become effective on the first day of the second 26 calendar quarter immediately following the approval of the tax or notification to the 27 department of revenue if such tax will be administered by the department of revenue. If 28 a majority of the votes cast on the question by the qualified voters voting thereon are 29 opposed to the question, the tax shall not become effective unless and until the question 30 is resubmitted under this section to the qualified voters and such question is approved 31 by a majority of the qualified voters voting on the question. 32 3. On or after the effective date of any tax authorized under this section, the 33 county that imposed the tax shall enter into an agreement with the director of the 34 department of revenue for the purpose of collecting the tax authorized in this section. 35 On or after the effective date of the tax, the director of revenue shall be responsible for 36 the administration, collection, enforcement, and operation of the tax and sections 32.085 37 and 32.087 shall apply. All revenue collected under this section by the director of the 38 department of revenue on behalf of any county, except for one percent for the cost of 39 collection, which shall be deposited in the state's general revenue fund, shall be 40 deposited in a special trust fund, which is hereby created and shall be known as the 41 "Senior Services Sales Tax Trust Fund", and shall be used solely for the designated 42 purposes. Moneys in the fund shall not be deemed to be state funds and shall not be 43 commingled with any funds of the state. The director may make refunds from the 44 amounts in the trust fund and credited to the county for erroneous payments and 45 overpayments made, and may redeem dishonored checks and drafts deposited to the 46 credit of such county. Any moneys in the special trust fund that are not needed for 47 current expenditures shall be invested in the same manner as other moneys are invested. 48 Any interest and moneys earned on such investments shall be credited to the fund. 49 4. In order to permit sellers required to collect and report the sales tax to collect 50 the amount required to be reported and remitted, but not to change the requirements of 51 reporting or remitting the tax or to serve as a levy of the tax, and in order to avoid 52 fractions of pennies, the governing body of the county may authorize the use of a HB 3143 3
53 bracket system similar to such system authorized in section 144.285. Notwithstanding 54 the provisions of section 144.285, a bracket system established under this subsection 55 shall be used where the sales tax authorized in this section is imposed and shall apply to 56 all taxable transactions. Beginning with the effective date of the tax, every retailer in the 57 county shall add the sales tax to the sale price, and this tax shall be a debt of the 58 purchaser to the retailer until paid, and shall be recoverable at law in the same manner 59 as the purchase price. For purposes of this section, all retail sales shall be deemed to be 60 consummated at the place of business of the retailer. 61 5. All applicable provisions in sections 144.010 to 144.525 governing the state 62 sales tax, and section 32.057, the uniform confidentiality provision, shall apply to the 63 collection of the tax, and all exemptions granted to agencies of government, 64 organizations, and persons under sections 144.010 to 144.525 are hereby made 65 applicable to the imposition and collection of the tax. The same sales tax permit, 66 exemption certificate, and retail certificate required by sections 144.010 to 144.525 for 67 the administration and collection of the state sales tax shall satisfy the requirements of 68 this section, and no additional permit or exemption certificate or retail certificate shall 69 be required, except that the director of revenue may prescribe a form of exemption 70 certificate for an exemption from the tax. All discounts allowed the retailer under the 71 state sales tax for the collection of and for payment of taxes are hereby allowed and 72 made applicable to the tax. The penalties for violations provided in section 32.057 and 73 sections 144.010 to 144.525 are hereby made applicable to violations of this section. If 74 any person is delinquent in the payment of the amount required to be paid under this 75 section, or in the event a determination has been made against the person for taxes and 76 penalty under this section, the limitation for bringing suit for the collection of the 77 delinquent tax and penalty shall be the same as the limitation provided in sections 78 144.010 to 144.525. 79 6. The governing body of any county that has adopted the sales tax authorized in 80 this section may submit the question of repeal of the tax to the voters on any date 81 available for elections for the county. The ballot of submission shall be in substantially 82 the following form: 83 Shall ______ (insert the name of the county) repeal the sales tax 84 imposed at a rate of ______ (insert rate of percent) percent for the 85 purpose of funding senior services programs provided by the 86 county? 87 YES NO HB 3143 4
88 If you are in favor of the question, place an "X" in the box opposite 89 "YES". If you are opposed to the question, place an "X" in the 90 box opposite "NO". 91 92 If a majority of the votes cast on the question by the qualified voters voting thereon are 93 in favor of repeal, that repeal shall become effective on December thirty-first of the 94 calendar year in which such repeal was approved. If a majority of the votes cast on the 95 question by the qualified voters voting thereon are opposed to the repeal, the sales tax 96 authorized in this section shall remain effective until the question is resubmitted under 97 this section to the qualified voters and the repeal is approved by a majority of the 98 qualified voters voting on the question. 99 7. Whenever the governing body of any county that has adopted the sales tax 100 authorized in this section receives a petition, signed by ten percent of the registered 101 voters of the county voting in the last gubernatorial election, calling for an election to 102 repeal the sales tax imposed under this section, the governing body shall submit to the 103 voters of the county a proposal to repeal the tax. If a majority of the votes cast on the 104 question by the qualified voters voting thereon are in favor of the repeal, the repeal shall 105 become effective on December thirty-first of the calendar year in which such repeal was 106 approved. If a majority of the votes cast on the question by the qualified voters voting 107 thereon are opposed to the repeal, the sales tax authorized in this section shall remain 108 effective until the question is resubmitted under this section to the qualified voters and 109 the repeal is approved by a majority of the qualified voters voting on the question. 110 8. If the tax is repealed or terminated by any means, all moneys remaining in the 111 special trust fund shall continue to be used solely for the designated purposes, and the 112 county shall notify the director of the department of revenue of the action at least thirty 113 days before the effective date of the repeal and the director may order retention in the 114 trust fund, for a period of one year, of two percent of the amount collected after receipt 115 of such notice to cover possible refunds or overpayment of the tax and to redeem 116 dishonored checks and drafts deposited to the credit of such accounts. After one year 117 has elapsed after the effective date of abolition of the tax in such county, the director 118 shall remit the balance in the account to the county and close the account of that county. 119 The director shall notify each county of each instance of any amount refunded or any 120 check redeemed from receipts due the county. 121 9. Each county imposing the tax authorized in this section shall establish a senior 122 services tax commission to administer the sales tax revenue dedicated to providing 123 senior services. Such commission shall consist of seven members appointed by the HB 3143 5
124 county commission. The county commission shall determine the qualifications, terms of 125 office, compensation, powers, duties, restrictions, procedures, and all other necessary 126 functions of the commission. ✔
Statutes affected: