Missouri 2022 Regular Session

Missouri Senate Bill SB966 Compare Versions

Only one version of the bill is available at this time.

Old	New	Differences
1	1
2	2	EXPLANATION-Matter enclosed in bold-faced brackets [thus] in this bill is not enacted
3	3	and is intended to be omitted in the law.
4	4	SECOND REGULAR SESSION
5	5	SENATE BILL NO. 966
6	6	101ST GENERAL ASSEMBLY
7	7	INTRODUCED BY SENATOR HOUGH.
8	8	4572S.01I ADRIANE D. CROUSE, Secretary
9	9	AN ACT
10	10	To repeal section 321.552, RSMo, and to enact in lieu thereof one new section relating to a sales
11	11	tax for emergency services.
12	12
13	13	Be it enacted by the General Assembly of the State of Missouri, as follows:
14	14	Section A. Section 321.552, RSMo, is repealed and one new 1
15	15	section enacted in lieu thereof, to be known as section 321.552, 2
16	16	to read as follows:3
17	17	321.552. 1. Except in any county of the first 1
18	18	classification with over two hundred thousand inhabitants, 2
19	19	or any county of the first classification without a charter 3
20	20	form of government and with more than seventy -three thousand 4
21	21	seven hundred but less than seventy -three thousand eight 5
22	22	hundred inhabitants; or any county of the first 6
23	23	classification without a charter form of government and with 7
24	24	more than one hundred eighty -four thousand but less than one 8
25	25	hundred eighty-eight thousand inhabitants; or any county 9
26	26	with a charter form of government with over one million 10
27	27	inhabitants; or any county with a charter form of government 11
28	28	with over two hundred eighty thousand inhabitants but less 12
29	29	than three hundred thousand inhabitants, the governing body 13
30	30	of any ambulance or fir e protection district may impose a 14
31	31	sales tax in an amount up to [one-half of] one percent on 15
32	32	all retail sales made in such ambulance or fire protection 16
33	33	district which are subject to taxation pursuant to the 17
34	34	provisions of sections 144.010 to 144.525 pro vided that such 18 SB 966 2
35	35	sales tax shall be accompanied by a reduction in the 19
36	36	district's tax rate as defined in section 137.073. The tax 20
37	37	authorized by this section shall be in addition to any and 21
38	38	all other sales taxes allowed by law, except that no sales 22
39	39	tax imposed pursuant to the provisions of this section shall 23
40	40	be effective unless the governing body of the ambulance or 24
41	41	fire protection district submits to the voters of such 25
42	42	ambulance or fire protection district, at a municipal or 26
43	43	state general, primary o r special election, a proposal to 27
44	44	authorize the governing body of the ambulance or fire 28
45	45	protection district to impose a tax pursuant to this section. 29
46	46	2. The ballot of submission shall contain, but need 30
47	47	not be limited to, the following language: 31
48	48	3. If a majority of the votes cast on the proposal by 49
49	49	the qualified voters vo ting thereon are in favor of the 50
50	50	proposal, then the sales tax authorized in this section 51
51	51	shall be in effect and the governing body of the ambulance 52
52	52	32
53	53	33
54	54	34
55	55	35
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57	57	37
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64	64	Shall ______ (insert name of ambulance or fire
65	65	protection district) impose a sales tax of ______
66	66	(insert amount up to [one-half) of] one percent)
67	67	for the purpose of providing revenues for the
68	68	operation of the ______ (insert name of ambulance
69	69	or fire protection district) and the total
70	70	property tax levy on properties in the ______
71	71	(insert name of the ambulance or fire protection
72	72	district) shall be re duced annually by an amount
73	73	which reduces property tax revenues by an amount
74	74	equal to fifty percent of the previous year's
75	75	revenue collected from this sales tax?
76	76
77	77	44 □ YES □ NO
78	78	45
79	79	46
80	80	47
81	81	48
82	82	If you are in favor of the question, place an "X"
83	83	in the box opposite "YES". If you are opposed to
84	84	the question, place an "X" in the box opposite
85	85	"NO".
86	86	SB 966 3
87	87	or fire protection district shall lower the level of its tax 53
88	88	rate by an amount which reduces property ta x revenues by an 54
89	89	amount equal to fifty percent of the amount of sales tax 55
90	90	collected in the preceding year. If a majority of the votes 56
91	91	cast by the qualified voters voting are opposed to the 57
92	92	proposal, then the governing body of the ambulance or fire 58
93	93	protection district shall not impose the sales tax 59
94	94	authorized in this section unless and until the governing 60
95	95	body of such ambulance or fire protection district resubmits 61
96	96	a proposal to authorize the governing body of the ambulance 62
97	97	or fire protection distr ict to impose the sales tax 63
98	98	authorized by this section and such proposal is approved by 64
99	99	a majority of the qualified voters voting thereon. 65
100	100	4. All revenue received by a district from the tax 66
101	101	authorized pursuant to this section shall be deposited in a 67
102	102	special trust fund, and be used solely for the purposes 68
103	103	specified in the proposal submitted pursuant to this section 69
104	104	for so long as the tax shall remain in effect. 70
105	105	5. All sales taxes collected by the director of 71
106	106	revenue pursuant to this sectio n, less one percent for cost 72
107	107	of collection which shall be deposited in the state's 73
108	108	general revenue fund after payment of premiums for surety 74
109	109	bonds as provided in section 32.087, shall be deposited in a 75
110	110	special trust fund, which is hereby created, to be known as 76
111	111	the "Ambulance or Fire Protection District Sales Tax Trust 77
112	112	Fund". The moneys in the ambulance or fire protection 78
113	113	district sales tax trust fund shall not be deemed to be 79
114	114	state funds and shall not be commingled with any funds of 80
115	115	the state. The director of revenue shall keep accurate 81
116	116	records of the amount of money in the trust and the amount 82
117	117	collected in each district imposing a sales tax pursuant to 83
118	118	this section, and the records shall be open to inspection by 84 SB 966 4
119	119	officers of the county and to the public. Not later than 85
120	120	the tenth day of each month the director of revenue shall 86
121	121	distribute all moneys deposited in the trust fund during the 87
122	122	preceding month to the governing body of the district which 88
123	123	levied the tax; such funds shall be deposite d with the board 89
124	124	treasurer of each such district. 90
125	125	6. The director of revenue may make refunds from the 91
126	126	amounts in the trust fund and credit any district for 92
127	127	erroneous payments and overpayments made, and may redeem 93
128	128	dishonored checks and drafts dep osited to the credit of such 94
129	129	district. If any district abolishes the tax, the district 95
130	130	shall notify the director of revenue of the action at least 96
131	131	ninety days prior to the effective date of the repeal and 97
132	132	the director of revenue may order retention in the trust 98
133	133	fund, for a period of one year, of two percent of the amount 99
134	134	collected after receipt of such notice to cover possible 100
135	135	refunds or overpayment of the tax and to redeem dishonored 101
136	136	checks and drafts deposited to the credit of such accounts. 102
137	137	After one year has elapsed after the effective date of 103
138	138	abolition of the tax in such district, the director of 104
139	139	revenue shall remit the balance in the account to the 105
140	140	district and close the account of that district. The 106
141	141	director of revenue shall notify eac h district of each 107
142	142	instance of any amount refunded or any check redeemed from 108
143	143	receipts due the district. 109
144	144	7. Except as modified in this section, all provisions 110
145	145	of sections 32.085 and 32.087 shall apply to the tax imposed 111
146	146	pursuant to this section. 112
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