HOUSE BILL NO. 3149 103RD GENERAL ASSEMBLY
INTRODUCED BY REPRESENTATIVE CHRIST.
4612H.01I JOSEPH ENGLER, Chief Clerk
AN ACT To repeal section 67.547, RSMo, and to enact in lieu thereof two new sections relating to a sales tax for early childhood educational services.
Be it enacted by the General Assembly of the state of Missouri, as follows:
Section A. Section 67.547, RSMo, is repealed and two new sections enacted in lieu 2 thereof, to be known as sections 67.547 and 67.5420, to read as follows: 67.547. 1. In addition to the tax authorized by section 67.505, any county as defined 2 in section 67.750 may, by a majority vote of its governing body, impose an additional county 3 sales tax on all sales which are subject to taxation under the provisions of sections 144.010 to 4 144.525. The tax authorized by this section shall be in addition to any and all other sales tax 5 allowed by law; except that no ordinance or order imposing a sales tax under the provisions of 6 this section shall be effective unless the governing body of the county submits to the voters of 7 the county, at a county or state general, primary or special election, a proposal to authorize the 8 governing body of the county to impose such tax. 9 2. The ballot of submission shall contain, but need not be limited to the following 10 language: 11 Shall the county of ______ (county's name) impose a countywide 12 sales tax of ______ (insert rate) percent for the purpose of _____ 13 _ (insert purpose)? 14 YES NO 15 If you are in favor of the question, place an "X" in the box 16 opposite "YES". If you are opposed to the question, place an 17 "X" in the box opposite "NO".
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 3149 2
18 19 If a majority of the votes cast on the proposal by the qualified voters voting thereon are in 20 favor of the proposal, then the ordinance or order and any amendments thereto shall be in 21 effect. If a majority of the votes cast by the qualified voters voting are opposed to the 22 proposal, then the governing body of the county shall have no power to impose the sales tax 23 as herein authorized unless and until the governing body of the county submits another 24 proposal to authorize the governing body of the county to impose the sales tax under the 25 provisions of this section and such proposal is approved by a majority of the qualified voters 26 voting thereon. A county shall not submit to the voters a proposed sales tax under this section 27 for a period of two years from the date of an election in which the county previously 28 submitted to the voters a proposed sales tax under this section, regardless of whether the 29 initial proposed sales tax was approved or disapproved by the voters. The revenue collected 30 from the sales tax authorized under this section shall only be used for the purpose approved 31 by voters of the county. 32 3. (1) The sales tax may be imposed at a rate of one-eighth of one percent, one-fourth 33 of one percent, three-eighths of one percent, or one-half of one percent on the receipts from 34 the sale at retail of all tangible personal property or taxable services at retail within any 35 county adopting such tax if such property and services are subject to taxation by the state of 36 Missouri under the provisions of sections 144.010 to 144.525. In any city not within a county 37 or any county described in subsection 5 of this section, no sales tax for the purpose of funding 38 zoological activities and zoological facilities as those terms are defined in section 184.500 39 shall exceed a rate of one-eighth of one percent unless the sales tax was levied and collected 40 before August 28, 2017. Beginning August 28, 2017, no county shall submit to the voters any 41 proposal that results in a combined rate of sales taxes adopted under this section in excess of 42 one percent. 43 (2) Notwithstanding the provisions of subdivision (1) of this subsection to the 44 contrary, beginning August 28, 2025, a county with more than eight thousand but fewer than 45 eight thousand nine hundred inhabitants and with a county seat with more than seven hundred 46 thirty but fewer than eight hundred inhabitants may impose a sales tax that results in a 47 combined rate of sales tax adopted pursuant to this section in excess of one percent, but not in 48 excess of one and one-half percent, provided that any such sales tax shall be for the purpose 49 of providing law enforcement services. All sales tax elections conducted during the 50 November 8, 2022, general election shall be deemed in compliance with this subdivision, 51 provided that the total combined sales tax rate adopted pursuant to this section does not 52 exceed one and one-half percent. 53 4. Except as modified in this section, all provisions of sections 32.085 and 32.087 54 shall apply to the tax imposed under this section. HB 3149 3
55 5. In any first class county having a charter form of government and having a 56 population of nine hundred thousand or more, the proceeds of the sales tax authorized by this 57 section shall be distributed so that an amount equal to three-eighths of the proceeds of the tax 58 shall be distributed to the county and the remaining five-eighths shall be distributed to the 59 cities, towns and villages and the unincorporated area of the county on the ratio that the 60 population of each bears to the total population of the county. Three-eighths of the tax rate 61 adopted by such a county shall be included in the calculation of the county's one percent 62 combined tax rate ceiling provided in subsection 3 of this section. The population of each 63 city, town or village and the unincorporated area of the county and the total population of the 64 county shall be determined on the basis of the most recent federal decennial census. The 65 provisions of this subsection shall not apply if the revenue collected is used to support 66 zoological activities of the zoological subdistrict as defined under section 184.352. The 67 provisions of this subsection shall not apply if the revenue collected is used for the 68 purpose of early childhood education services, and such revenues shall be deposited in 69 the early childhood education fund and administered pursuant to section 67.5420. 70 6. Except as prohibited under section 184.353, residents of any county that does not 71 adopt a sales tax under this section for the purpose of supporting zoological activities may be 72 charged an admission fee for zoological facilities, programs, or events that are not part of the 73 zoological subdistrict defined under subdivision (15) of section 184.352 as of August 28, 74 2017. 75 7. In any county of the second classification with more than nineteen thousand seven 76 hundred but fewer than nineteen thousand eight hundred inhabitants, the proceeds of the sales 77 tax authorized by this section shall be distributed so that an amount equal to three-fourths of 78 the proceeds of the tax shall be distributed to the county and the remaining one-fourth shall be 79 distributed equally among the incorporated cities, towns, and villages of the county. Upon 80 request from any city, town, or village within the county, the county shall make available for 81 inspection the distribution report provided to the county by the department of revenue. Any 82 expenses incurred by the county in supplying such report to a city, town, or village shall be 83 paid by such city, town, or village. 84 8. In any first class county having a charter form of government and having a 85 population of nine hundred thousand or more, no tax shall be imposed pursuant to this section 86 for the purpose of funding in whole or in part the construction, operation or maintenance of a 87 sports stadium, field house, indoor or outdoor recreational facility, center, playing field, 88 parking facility or anything incidental or necessary to a complex suitable for any type of 89 professional sport or recreation, either upon, above or below the ground. 90 9. No county in this state, other than a county with a charter form of government and 91 with more than nine hundred fifty thousand inhabitants and a city not within a county, shall HB 3149 4
92 impose a tax under this section for the purpose of funding in whole or in part the construction, 93 operation, or maintenance of any zoological activities, zoological facilities, zoological 94 organizations, the metropolitan zoological park and museum district as created under section 95 184.350, or any zoological boards. 96 10. The director of revenue may authorize the state treasurer to make refunds from 97 the amounts in the trust fund and credited to any county for erroneous payments and 98 overpayments made, and may redeem dishonored checks and drafts deposited to the credit of 99 such counties. If any county abolishes the tax, the county shall notify the director of revenue 100 of the action at least ninety days prior to the effective date of the repeal and the director of 101 revenue may order retention in the trust fund, for a period of one year, of two percent of the 102 amount collected after receipt of such notice to cover possible refunds or overpayment of the 103 tax and to redeem dishonored checks and drafts deposited to the credit of such accounts. 104 After one year has elapsed after the effective date of abolition of the tax in such county, the 105 director of revenue shall remit the balance in the account to the county and close the account 106 of that county. The director of revenue shall notify each county of each instance of any 107 amount refunded or any check redeemed from receipts due the county. 108 11. No revenue received from a tax for the purpose of funding zoological activities in 109 any county shall be used for the benefit of any entity that has ever been named Grant's Farm 110 or is located at ten thousand five hundred one Gravois Road, Saint Louis, Missouri, or 111 successor address, or to supplant any funding received from the metropolitan zoological park 112 and museum district established under section 184.350. 67.5420. 1. Notwithstanding any provision of law to the contrary, all revenues 2 generated by any tax imposed by a county or by a city not within a county and approved 3 by the voters for the purposes of establishing an early childhood education fund to 4 improve the quality of, affordability of, and access to early childhood development 5 programs for children aged five years and younger may be deposited in the county 6 treasury or, in a city not within a county, to a board of directors established pursuant to 7 section 210.861, to the credit of a special "Early Childhood Education Fund" to 8 accomplish the purposes set out herein and shall be used for no other purpose. 9 2. (1) The administrative control and management of the funds in the early 10 childhood education fund and all programs to be funded therefrom shall rest solely with 11 the board of directors established pursuant to section 210.861. The board shall not be 12 mandated to expend funds by an act of state legislation without a majority vote of the 13 voters of the county or city not within a county. The board of directors shall use or 14 disburse the funds in the early childhood education fund to provide and administer 15 programs improving the quality, affordability, and access to early childhood 16 development programs for children aged five years and younger, prioritizing children HB 3149 5
17 in financial need. The funds may be used for early education and care provided by 18 public, private, not-for-profit, and for-profit entities licensed, license-exempt, or 19 registered by the Missouri department of elementary and secondary education, 20 including preschools, child care centers, nursery schools, local education agencies, 21 Head Start and early Head Start programs, informal child care providers and 22 independent and system-affiliated family child care homes, and transportation related 23 to same. 24 (2) The board of directors may contract with any person or entity to provide 25 programs or services relating to the programs described in subdivision (1) of this 26 subsection and may place conditions on the use of such funds. The board shall reserve 27 the right to audit the expenditure of any and all funds. The board may establish 28 eligibility standards for the receipt and use of such funds. No member of the board shall 29 serve on the governing body, have any financial interest in, or be employed by any entity 30 that is a recipient of funds from the early childhood education fund. 31 (3) The board of directors may accept any gift of property or moneys for the use 32 and benefit of the persons to be served through the programs established and funded 33 under this section and may sell or exchange any such property so long as such sale or 34 exchange is in the best interests of the programs provided under this section and the 35 proceeds from such sale or exchange are used exclusively to fund such programs. The 36 board of directors may solicit, accept, and expend grants from private or public entities 37 and enter into agreements to effectuate such grants so long as the transaction is in the 38 best interest of the programs provided by the board and the proceeds are used 39 exclusively to fund such programs. 40 (4) The provisions of subsections 3 to 6 of section 210.861 shall not apply to 41 revenues deposited into the early childhood education fund and administered pursuant 42 to this subsection. ✔
Statutes affected: