FIRSTREGULARSESSION
HOUSECOMMITTEESUBSTITUTEFOR
HOUSEBILLNO.247
102NDGENERALASSEMBLY
0733H.03C DANARADEMANMILLER,ChiefClerk
ANACT
Torepealsections94.900,94.902,94.903,144.518,321.241,321.242,321.244,and321.246,
RSMo,andtoenactinlieuthereoffournewsectionsrelatingtoapublicsafetysales
tax.
BeitenactedbytheGeneralAssemblyofthestateofMissouri,asfollows:
SectionA.Sections94.900,94.902,94.903,144.518,321.241,321.242,321.244,and
2321.246,RSMo,arerepealedandfournewsectionsenactedinlieuthereof,tobeknownas
3sections94.905,144.518,321.244,and321.900,toreadasfollows:
94.905.1.Thegoverningbodyofanycityisherebyauthorizedtoimpose,by
2ordinanceororder,asalestaxintheamountofuptoone-halfofonepercentonallretail
3salesmadeinsuchcitythataresubjecttotaxationundertheprovisionsofsections
4144.010to144.525forthepurposeofimprovingthepublicsafetyforsuchcityincluding,
5butnotlimitedto,expendituresonequipment,cityemployeesalariesandbenefits,and
6facilitiesforpolice,firefighters,andemergencymedicalproviders.Thetaxauthorized
7bythissectionshallbeinadditiontoanyandallothersalestaxesallowedbylaw,except
8thatnoordinanceororderimposingasalestaxundertheprovisionsofthissectionshall
9beeffectiveunlessthegoverningbodyofthecitysubmitstothevotersofthecity,ata
10countyorstategeneralelection,aproposaltoauthorizethegoverningbodyofthecityto
11imposeatax.
12 2.Iftheproposalsubmittedinvolvesonlyauthorizationtoimposethetax
13authorizedbythissection,theballotofsubmissionshallcontain,butnotbelimitedto,
14thefollowinglanguage:
EXPLANATION—Matterenclosedinbold-facedbrackets[thus] intheabovebillisnotenactedandis
intendedtobeomittedfromthelaw.Matterinbold-facetypeintheabovebillisproposedlanguage. 15 Shallthecityof______(city'sname)imposeacitywidesalestaxof
16 ______(insertamount)forthepurposeofimprovingthepublic
17 safetyofthecity?
18☐Yes☐No
19 Ifyouareinfavorofthequestion,placean"X"intheboxopposite
20 "YES".Ifyouareopposedtothequestion,placean"X"inthebox
21 opposite"NO".
22
23Ifamajorityofthevotescastontheproposalbythequalifiedvotersvotingthereonare
24infavoroftheproposalsubmittedpursuanttothissubsection,theordinanceororder
25andanyamendmentstheretoshallbeineffectonthefirstdayofthesecondcalendar
26quarterafterthedirectorofrevenuereceivesnotificationofadoptionofthelocalsales
27tax.Ifaproposalreceiveslessthantherequiredmajority,thegoverningbodyofthecity
28shallhavenopowertoimposethesalestaxhereinauthorizedunlessanduntilthe
29governingbodyofthecityshallagainhavesubmittedanotherproposaltoauthorizethe
30governingbodyofthecitytoimposethesalestaxauthorizedbythissectionandsuch
31proposalisapprovedbytherequiredmajorityofthequalifiedvotersvotingthereon.
32However,innoeventshallaproposalpursuanttothissectionbesubmittedtothevoters
33soonerthantwelvemonthsfromthedateofthelastproposalpursuanttothissection.
34 3.Allrevenuereceivedbyacityfromthetaxauthorizedundertheprovisionsof
35thissectionshallbedepositedinaspecialtrustfundandshallbeusedsolelyfor
36improvingthepublicsafetyforsuchcityforsolongasthetaxshallremainineffect.
37 4.Oncethetaxauthorizedbythissectionisabolishedoristerminatedbyany
38means,allfundsremaininginthespecialtrustfundshallbeusedsolelyforimproving
39thepublicsafetyforthecity.Anyfundsinsuchspecialtrustfundthatarenotneeded
40forcurrentexpendituresmaybeinvestedbythegoverningbodyinaccordancewith
41applicablelawsrelatingtotheinvestmentofothercityfunds.
42 5.Allsalestaxescollectedbythedirectorofrevenueunderthissectiononbehalf
43ofanycity,lessonepercentforcostofcollectionwhichshallbedepositedinthestate's
44generalrevenuefundafterpaymentofpremiumsforsuretybondsasprovidedinsection
4532.087,shallbedepositedinaspecialtrustfund,whichisherebycreated,tobeknownas
46the"CityPublicSafetySalesTaxTrustFund".Themoneysinthetrustfundshallnot
47bedeemedtobestatefundsandshallnotbecommingledwithanyfundsofthestate.
48Theprovisionsofsection33.080tothecontrarynotwithstanding,moneysinthisfund
49shallnotbetransferredandplacedtothecreditofthegeneralrevenuefund.The
50directorofrevenueshallkeepaccuraterecordsoftheamountofmoneysinthefundand
HCSHB247 2 51whichwerecollectedineachcityimposingasalestaxpursuanttothissection,andthe
52recordsshallbeopentotheinspectionofofficersofthecityandthepublic.Notlater
53thanthetenthdayofeachmonththedirectorofrevenueshalldistributeallmoneys
54depositedinthetrustfundduringtheprecedingmonthtothecitythatleviedthetax.
55Suchfundsshallbedepositedwiththecitytreasurerofeachsuchcity,andall
56expendituresoffundsarisingfromthetrustfundshallbebyanappropriationacttobe
57enactedbythegoverningbodyofeachsuchcity.Expendituresmaybemadefromthe
58fundforanyfunctionsauthorizedintheordinanceororderadoptedbythegoverning
59bodysubmittingthetaxtothevoters.
60 6.Thedirectorofrevenuemaymakerefundsfromtheamountsinthetrustfund
61andcreditedtoanycityforerroneouspaymentsandoverpaymentsmade,andmay
62redeemdishonoredchecksanddraftsdepositedtothecreditofsuchcities.Ifanycity
63abolishesthetax,thecityshallnotifythedirectorofrevenueoftheactionatleastninety
64dayspriortotheeffectivedateoftherepealandthedirectorofrevenuemayorder
65retentioninthetrustfund,foraperiodofoneyear,oftwopercentoftheamount
66collectedafterreceiptofsuchnoticetocoverpossiblerefundsoroverpaymentofthetax
67andtoredeemdishonoredchecksanddraftsdepositedtothecreditofsuchaccounts.
68Afteroneyearhaselapsedaftertheeffectivedateofabolitionofthetaxinsuchcity,the
69directorofrevenueshallremitthebalanceintheaccounttothecityandclosethe
70accountofthatcity.Thedirectorofrevenueshallnotifyeachcityofeachinstanceof
71anyamountrefundedoranycheckredeemedfromreceiptsduethecity.
72 7.Exceptasmodifiedinthissection,allprovisionsofsections32.085and32.087
73shallapplytothetaximposedpursuanttothissection.
74 8.Notwithstandinganyprovisionofthissectionoranyotherlawtothecontrary,
75anycitywithapublicsafetysalestaxineffectpriortoAugust28,2023,may:
76 (1)Continuetoimposethepublicsafetysalestaxpreviouslyauthorized;or
77 (2)Imposeanewpublicsafetysalestaxasprovidedunderthissection;however,
78suchcityshallnotenactanewpublicsafetysalestaxunderthissectionwithout
79discontinuinganypublicsafetysalestaxauthorizedpriortoAugust28,2023.
80 9.Theprovisionsofthissectionshallnotbeconstruedasanauthorizationupon
81anysalestaxpreviouslyauthorized.
82 10.Thissectionshallnotapplytoanycountywithmorethanonemillion
83inhabitants.
144.518.1.Inadditiontotheexemptionsgrantedpursuanttosection144.030,there
2isherebyspecificallyexemptedfromtheprovisionsofsections144.010to144.525,sections
3144.600to144.761,sections190.335to190.337,section238.235,section238.236,section
4238.410,[section321.242,] section573.505,section644.032,andanylocalsalestaxlawas
HCSHB247 3 5definedinsection32.085,andfromthecomputationofthetaxlevied,assessedorpayable
6pursuanttosections144.010to144.525,sections144.600to144.761,sections190.335to
7190.337,section238.235,section238.236,section238.410,[section321.242,] section
8573.505,section644.032,andanylocalsalestaxlawasdefinedinsection32.085,coin-
9operatedamusementdevicesandpartsforsuchdevicespurchasedpriortoSeptember1,2007,
10wheresalestaxispaidonthegrossreceiptsderivedfromtheuseofsuchdevices.
11 2.BeginningSeptember1,2007,inadditiontoanyotherexemptionprovidedbylaw,
12thereisherebyspecificallyexemptedfromtheprovisionsofsections144.010to144.525,
13sections144.600to144.761,sections190.335to190.337,section238.235,section238.236,
14section238.410,[section321.242,] section573.505,section644.032,andanylocalsalestax
15lawasdefinedinsection32.085,andfromthecomputationofthetaxlevied,assessed,or
16payablepursuanttosections144.010to144.525,sections144.600to144.761,sections
17190.335to190.337,section238.235,section238.236,section238.410,[section321.242,]
18section573.505,section644.032,andanylocalsalestaxlawasdefinedinsection32.085,
19amountspaidforthetemporaryuseofacoin-operatedamusementdevice.
20 3.Asusedinthissection,"coin-operatedamusementdevice"meansadevice
21acceptingpaymentoritemsrepresentingpaymentstoallowoneormoreuserstemporaryuse
22ofthedeviceforentertainmentoramusementpurposes.Examplesofcoin-operated
23amusementdevicesinclude,butarenotlimitedto,videogames,pinballgames,tablegames
24suchasbilliardsandairhockey,andredemptiongamessuchastheclawandskeeballthat
25mayawardprizesoftangiblepersonalproperty.
26 4.Inadditiontoanyotherexemptionsprovidedbylaw,thereisherebyspecifically
27exemptedfromtheprovisionsofsections144.010to144.525,sections144.600to144.761,
28sections190.335to190.337,section238.235,section238.236,section238.410,[section
29321.242,] section573.505,section644.032,andanylocalsalestaxlawasdefinedinsection
3032.085,andfromthecomputationofthetaxlevied,assessed,orpayablepursuanttosections
31144.010to144.525,sections144.600to144.761,sections190.335to190.337,section
32238.235,section238.236,section238.410,[section321.242,] section573.505,section
33644.032,andanylocalsalestaxlawasdefinedinsection32.085,vendingmachinesorparts
34forvendingmachinesusedinacommercialvendingbusinesswheresalestaxispaidonthe
35grossreceiptsderivedfromsuchvendingmachines.
321.244.1.Anyfireprotectiondistrictwhichhasrevisedorreducedanylevywhich
2ithasbeenauthorizedtoimposeundertheprovisionsofsection321.225,321.240,[321.241,]
3321.243,[321.246,] 321.610,or321.620,underanyprovisionoftheconstitutionorlawsof
4thisstate,mayincreaseeachsuchrevisedorreducedlevyupto,butnotinexcessof,the
5maximumlimitsallowedunderthesectionauthorizingtherateoflevysoughttobeincreased
HCSHB247 4 6bysubmittingthefollowingpropositiontothevotersofthedistrictatanyprimary,generalor
7specialelection:
8 Shalltheboardofdirectorsofthe______FireProtectionDistrictbe
9 authorizedtoincreasetherateoflevyfor______(insertpurposeof
10 whichtaxislevied)from______centsto______centsoneachone
11 hundreddollarsofassessedvaluation?
12☐Yes☐No
13 2.Ifanyofthepropositionssubmittedundersubsection1ofthissectionisapproved
14byamajorityofthevotersofthedistrictvotingthereon,theboardofdirectorsmayincrease
15thelevywhichwasthesubjectofsuchpropositiontotheamountauthorizedbysuch
16proposition.
321.900.1.Thegoverningbodyofanyfireprotectiondistrict,orthegoverning
2bodyofanymunicipalityhavingamunicipalfiredepartmentorcontractingforfire
3protectionservices,mayimposeasalestaxinanamountofuptoone-halfofonepercent
4onallretailsalesmadeinsuchfireprotectiondistrictormunicipalitythataresubjectto
5taxationundertheprovisionsofsections144.010to144.525.Thetaxauthorizedbythis
6sectionshallbeinadditiontoanyandallothersalestaxesallowedbylaw,exceptthatno
7salestaximposedundertheprovisionsofthissectionshallbeeffectiveunlessthe
8governingbodyofthefireprotectiondistrictormunicipalitysubmitstothevotersofthe
9fireprotectiondistrictormunicipality,atacountyorstategeneralelection,aproposal
10toauthorizethegoverningbodyofthefireprotectiondistrictormunicipalitytoimpose
11atax.
12 2.Theballotofsubmissionshallcontain,butnotbelimitedto,thefollowing
13language:
14 Shall______(insertnameofdistrictormunicipality)imposea
15 salestaxof______(insertamount)forthepurposeofproviding
16 revenuesfortheoperationofthe______(insertfireprotection
17 district/municipalfiredepartment/municipalcontractforfire
18 protectionservices)?
19☐YES☐NO
20 Ifyouareinfavorofthequestion,placean"X"inthebox
21 opposite"YES".Ifyouareopposedtothequestion,placean"X"
22 intheboxopposite"NO".
23
24Ifamajorityofthevotescastontheproposalbythequalifiedvotersvotingthereonare
25infavoroftheproposal,thesalestaxauthorizedinthissectionshallbeineffect.
26However,ifamajorityofthevotescastbythequalifiedvotersvotingthereondonotvote
HCSHB247 5 27infavorofthetaxauthorizedbythissection,thegoverningbodyofthefireprotection
28districtormunicipalityshallnotimposethesalestaxauthorizedinthissectionunless
29anduntilthegoverningbodyofthefireprotectiondistrictormunicipalityresubmitsa
30proposaltoauthorizethegoverningbodyofthefireprotectiondistrictormunicipality
31toimposethesalestaxauthorizedbythissectionandsuchproposalisapprovedbya
32majorityofthequalifiedvotersvotingthereon.
33 3.Allrevenuereceivedbyafireprotectiondistrictormunicipalityfromthetax
34authorizedundertheprovisionsofthissectionshallbedepositedinaspecialtrustfund
35andshallbeusedsolelyfortheoperationofthefireprotectiondistrict,themunicipal
36firedepartment,orthemunicipalcontractforfireprotectionservices.
37 4.Allsalestaxescollectedbythedirectorofrevenueunderthissectiononbehalf
38ofanyfireprotectiondistrictormunicipality,lessonepercentforcostofcollection
39whichshallbedepositedinthestate'sgeneralrevenuefundafterpaymentofpremiums
40forsuretybondsasprovidedinsection32.087,shallbedepositedinaspecialtrustfund,
41whichisherebycreated,tobeknownasthe"FireProtectionSalesTaxTrustFund".
42Themoneysinthefundshallnotbedeemedtobestatefundsandshallnotbe
43commingledwithanyfundsofthestate.Thedirectorofrevenueshallkeepaccurate
44recordsoftheamountofmoneysinthefundandwhichwerecollectedineachfire
45protectiondistrictormunicipalityimposingasalestaxpursuanttothissection,andthe
46recordsshallbeopentotheinspectionofofficersofthefireprotectiondistrictor
47municipalityandthepublic.Notlaterthanthetenthdayofeachmonth,thedirectorof
48revenueshalldistributeallmoneysdepositedinthetrustfundduringthepreceding
49monthtothefireprotectiondistrictormunicipalitythatleviedthetax.Suchfundsshall
50bedepositedwiththetreasurerofeachsuchfireprotectiondistrictormunicipality,and
51allexpendituresoffundsarisingfromthefireprotectionsalestaxtrustfundshallbefor
52theoperationofthefireprotectiondistrict,themunicipalfiredepartment,orthe
53municipalcontractforfireprotectionservicesandfornootherpurpose.
54 5.Thedirectorofrevenuemaymakerefundsfromtheamountsinthetrustfund
55andcreditedtoanyfireprotectiondistrictormunicipalityforerroneouspaymentsand
56overpaymentsmadeandmayredeemdishonoredchecksanddraftsdepositedtothe
57creditofsuchfireprotectiondistrictsormunicipalities.Ifanyfireprotectiondistrictor
58municipalityabolishesthetax,thefireprotectiondistrictormunicipalityshallnotifythe
59directorofrevenueoftheactionatleastninetydayspriortotheeffectivedateofthe
60repealandthedirectorofrevenuemayorderretentioninthetrustfund,foraperiodof
61oneyear,oftwopercentoftheamountcollectedafterreceiptofsuchnoticetocover
62possiblerefundsoroverpaymentofthetaxandtoredeemdishonoredchecksanddrafts
63depositedtothecreditofsuchaccounts.Afteroneyearhaselapsedaftertheeffective
HCSHB247 6 64dateofabolitionofthetaxinsuchfireprotectiondistrictormunicipality,thedirectorof
65revenueshallremitthebalanceintheaccounttothefireprotectiondistrictor
66municipalityandclosetheaccountofthatfireprotectiondistrictormunicipality.The
67directorofrevenueshallnotifyeachfireprotectiondistrictormunicipalityofeach
68instanceofanyamountrefundedoranycheckredeemedfromreceiptsduethefire
69protectiondistrictormunicipality.Intheeventataxwithinafireprotectiondistrictis
70approvedpursuanttothissectionandsuchfireprotectiondistrictisdissolved,ifthe
71boundariesofthefireprotectiondistrictareidenticaltothatofthecity,thetaxshall
72continueandproceedsshallbedistributedtothegoverningbodyofthecityformerly
73containingthefireprotectiondistrictandtheproceedsofthetaxshallbeusedforfire
74protectionserviceswithinsuchcity.
75 6.Exceptasmodifiedinthissection,allprovisionsofsections32.085and32.087
76shallapplytothetaximposedpursuanttothissection.
77 7.Notwithstandinganyprovisionofthissectionoranyotherlawtothecontrary,
78anyfireprotectiondistrictormunicipalitywithapublicsafetysalestaxineffectpriorto
79August28,2023,may:
80 (1)Continuetoimposethepublicsafetysalestaxpreviouslyauthorized;or
81 (2)Imposeanewpublicsafetysalestaxasprovidedunderthissection;however,
82suchfireprotectiondistrictormunicipalityshallnotenactanewpublicsafetysalestax
83underthissectionwithoutdiscontinuinganypublicsafetysalestaxauthorizedpriorto
84August28,2023.
85 8.Theprovisionsofthissectionshallnotbeconstruedasanauthorizationupon
86anysalestaxpreviouslyauthorized.
87 9.Thissectionshallnotapplytoanycountywithmorethanonemillion
88inhabitants.
[94.900.1.(1)Thegoverningbodyofthefollowingcitiesmay
2 imposeataxasprovidedinthissection:
3 (a)Anycityofthethirdclassificationwithmorethantenthousand
4 eighthundredbutlessthantenthousandninehundredinhabitantslocatedat
5 leastpartlywithinacountyofthefirstclassificationwithmorethanone
6 hundredeighty-fourthousandbutlessthanonehundredeighty-eightthousand
7 inhabitants;
8 (b)Anycityofthefourthclassificationwithmorethanfourthousand
9 fivehundredbutfewerthanfivethousandinhabitants;
10 (c)Anycityofthefourthclassificationwithmorethaneightthousand
11 ninehundredbutfewerthanninethousandinhabitants;
12 (d)Anyhomerulecitywithmorethanforty-eightthousandbutfewer
13 thanforty-ninethousandinhabitants;
14 (e)Anyhomerulecitywithmorethanseventy-threethousandbut
15 fewerthanseventy-fivethousandinhabitants;
HCSHB247 7 16 (f)Anycityofthefourthclassificationwithmorethanthirteen
17 thousandfivehundredbutfewerthansixteenthousandinhabitants;
18 (g)Anycityofthefourthclassificationwithmorethanseventhousand
19 butfewerthaneightthousandinhabitants;
20 (h)Anycityofthefourthclassificationwithmorethanfourthousand
21 butfewerthanfourthousandfivehundredinhabitantsandlocatedinany
22 countyofthefirstclassificationwithmorethanonehundredfiftythousandbut
23 fewerthantwohundredthousandinhabitants;
24 (i)Anycityofthethirdclassificationwithmorethanthirteenthousand
25 butfewerthanfifteenthousandinhabitantsandlocatedinanycountyofthe
26 thirdclassificationwithoutatownshipformofgovernmentandwithmorethan
27 thirty-threethousandbutfewerthanthirty-seventhousandinhabitants;or
28 (j)Anycityofthefourthclassificationwithmorethanthreethousand
29 butfewerthanthreethousandthreehundredinhabitantsandlocatedinany
30 countyofthethirdclassificationwithoutatownshipformofgovernmentand
31 withmorethaneighteenthousandbutfewerthantwentythousandinhabitants
32 andthatisnotthecountyseatofsuchcounty.
33 (2)Thegoverningbodyofanycitylistedinsubdivision(1)ofthis
34 subsectionisherebyauthorizedtoimpose,byordinanceororder,asalestaxin
35 theamountofuptoone-halfofonepercentonallretailsalesmadeinsuchcity
36 whicharesubjecttotaxationundertheprovisionsofsections144.010to
37 144.525forthepurposeofimprovingthepublicsafetyforsuchcity,including
38 butnotlimitedtoexpendituresonequipment,cityemployeesalariesand
39 benefits,andfacilitiesforpolice,fireandemergencymedicalproviders.The
40 taxauthorizedbythissectionshallbeinadditiontoanyandallothersales
41 taxesallowedbylaw,exceptthatnoordinanceororderimposingasalestax
42 pursuanttotheprovisionsofthissectionshallbeeffectiveunlessthe
43 governingbodyofthecitysubmitstothevotersofthecity,atacountyorstate
44 general,primaryorspecialelection,aproposaltoauthorizethegoverning
45 bodyofthecitytoimposeatax.
46 2.Iftheproposalsubmittedinvolvesonlyauthorizationtoimposethe
47 taxauthorizedbythissection,theballotofsubmissionshallcontain,butneed
48 notbelimitedto,thefollowinglanguage:
49 Shallthecityof______(city'sname)imposeacitywidesalestaxof__
50 ____(insertamount)forthepurposeofimprovingthepublicsafetyof
51 thecity?
52☐Yes☐No
53 Ifyouareinfavorofthequestion,placean"X"intheboxopposite
54 "YES".Ifyouareopposedtothequestion,placean"X"inthebox
55 opposite"NO".
56
57 Ifamajorityofthevotescastontheproposalbythequalifiedvotersvoting
58 thereonareinfavoroftheproposalsubmittedpursuanttothissubsection,then
59 theordinanceororderandanyamendmentstheretoshallbeineffectonthe
60 firstdayofthesecondcalendarquarterafterthedirectorofrevenuereceives
61 notificationofadoptionofthelocalsalestax.Ifaproposalreceiveslessthan
62 therequiredmajority,thenthegoverningbodyofthecityshallhavenopower
HCSHB247 8 63 toimposethesalestaxhereinauthorizedunlessanduntilthegoverningbody
64 ofthecityshallagainhavesubmittedanotherproposaltoauthorizethe
65 governingbodyofthecitytoimposethesalestaxauthorizedbythissection
66 andsuchproposalisapprovedbytherequiredmajorityofthequalifiedvoters
67 votingthereon.However,innoeventshallaproposalpursuanttothissection
68 besubmittedtothevoterssoonerthantwelvemonthsfromthedateofthelast
69 proposalpursuanttothissection.
70 3.Allrevenuereceivedbyacityfromthetaxauthorizedunderthe
71 provisionsofthissectionshallbedepositedinaspecialtrustfundandshallbe
72 usedsolelyforimprovingthepublicsafetyforsuchcityforsolongasthetax
73 shallremainineffect.
74 4.Oncethetaxauthorizedbythissectionisabolishedoristerminated
75 byanymeans,allfundsremaininginthespecialtrustfundshallbeusedsolely
76 forimprovingthepublicsafetyforthecity.Anyfundsinsuchspecialtrust
77 fundwhicharenotneededforcurrentexpendituresmaybeinvestedbythe
78 governingbodyinaccordancewithapplicablelawsrelatingtotheinvestment
79 ofothercityfunds.
80 5.Allsalestaxescollectedbythedirectorofthedepartmentof
81 revenueunderthissectiononbehalfofanycity,lessonepercentforcostof
82 collectionwhichshallbedepositedinthestate'sgeneralrevenuefundafter
83 paymentofpremiumsforsuretybondsasprovidedinsection32.087,shallbe
84 depositedinaspecialtrustfund,whichisherebycreated,tobeknownasthe
85 "CityPublicSafetySalesTaxTrustFund".Themoneysinthetrustfundshall
86 notbedeemedtobestatefundsandshallnotbecommingledwithanyfundsof
87 thestate.Theprovisionsofsection33.080tothecontrarynotwithstanding,
88 moneyinthisfundshallnotbetransferredandplacedtothecreditofthe
89 generalrevenuefund.Thedirectorofthedepartmentofrevenueshallkeep
90 accuraterecordsoftheamountofmoneyinthetrustandwhichwascollected
91 ineachcityimposingasalestaxpursuanttothissection,andtherecordsshall
92 beopentotheinspectionofofficersofthecityandthepublic.Notlaterthan
93 thetenthdayofeachmonththedirectorofthedepartmentofrevenueshall
94 distributeallmoneysdepositedinthetrustfundduringtheprecedingmonthto
95 thecitywhichleviedthetax;suchfundsshallbedepositedwiththecity
96 treasurerofeachsuchcity,andallexpendituresoffundsarisingfromthetrust
97 fundshallbebyanappropriationacttobeenactedbythegoverningbodyof
98 eachsuchcity.Expendituresmaybemadefromthefundforanyfunctions
99 authorizedintheordinanceororderadoptedbythegoverningbodysubmitting
100 thetaxtothevoters.
101 6.Thedirectorofthedepartmentofrevenuemaymakerefundsfrom
102 theamountsinthetrustfundandcreditedtoanycityforerroneouspayments
103 andoverpaymentsmade,andmayredeemdishonoredchecksanddrafts
104 depositedtothecreditofsuchcities.Ifanycityabolishesthetax,thecity
105 shallnotifythedirectorofthedepartmentofrevenueoftheactionatleast
106 ninetydayspriortotheeffectivedateoftherepealandthedirectorofthe
107 departmentofrevenuemayorderretentioninthetrustfund,foraperiodofone
108 year,oftwopercentoftheamountcollectedafterreceiptofsuchnoticeto
109 coverpossiblerefundsoroverpaymentofthetaxandtoredeemdishonored
110 checksanddraftsdepositedtothecreditofsuchaccounts.Afteroneyearhas
HCSHB247 9 111 elapsedaftertheeffectivedateofabolitionofthetaxinsuchcity,thedirector
112 ofthedepartmentofrevenueshallremitthebalanceintheaccounttothecity
113 andclosetheaccountofthatcity.Thedirectorofthedepartmentofrevenue
114 shallnotifyeachcityofeachinstanceofanyamountrefundedoranycheck
115 redeemedfromreceiptsduethecity.
116 7.Exceptasmodifiedinthissection,allprovisionsofsections32.085
117 and32.087shallapplytothetaximposedpursuanttothissection.]
[94.902.1.Thegoverningbodiesofthefollowingcitiesmayimposea
2 taxasprovidedinthissection:
3 (1)Anycityofthethirdclassificationwithmorethantwenty-six
4 thousandthreehundredbutlessthantwenty-sixthousandsevenhundred
5 inhabitants;
6 (2)Anycityofthefourthclassificationwithmorethanthirtythousand
7 threehundredbutfewerthanthirtythousandsevenhundredinhabitants;
8 (3)Anycityofthefourthclassificationwithmorethantwenty-four
9 thousandeighthundredbutfewerthantwenty-fivethousandinhabitants;
10 (4)Anyspecialchartercitywithmorethantwenty-ninethousandbut
11 fewerthanthirty-twothousandinhabitants;
12 (5)Anycityofthethirdclassificationwithmorethanfourthousand
13 butfewerthanfourthousandfivehundredinhabitantsandlocatedinany
14 countyofthefirstclassificationwithmorethantwohundredthousandbut
15 fewerthantwohundredsixtythousandinhabitants;
16 (6)Anycityofthefourthclassificationwithmorethanninethousand
17 fivehundredbutfewerthantenthousandeighthundredinhabitants;
18 (7)Anycityofthefourthclassificationwithmorethanfivehundred
19 eightybutfewerthansixhundredfiftyinhabitants;
20 (8)Anycityofthefourthclassificationwithmorethantwothousand
21 sevenhundredbutfewerthanthreethousandinhabitantsandlocatedinany
22 countyofthefirstclassificationwithmorethaneighty-threethousandbut
23 fewerthanninety-twothousandinhabitants;or
24 (9)Anycityofthefourthclassificationwithmorethantwothousand
25 fourhundredbutfewerthantwothousandsevenhundredinhabitantsand
26 locatedinanycountyofthethirdclassificationwithoutatownshipformof
27 governmentandwithmorethantenthousandbutfewerthantwelvethousand
28 inhabitants.
29 2.Thegoverningbodyofanycitylistedinsubsection1ofthissection
30 mayimpose,byorderorordinance,asalestaxonallretailsalesmadeinthe
31 citywhicharesubjecttotaxationunderchapter144.Thetaxauthorizedinthis
32 sectionmaybeimposedinanamountofuptoone-halfofonepercent,and
33 shallbeimposedsolelyforthepurposeofimprovingthepublicsafetyforsuch
34 city,includingbutnotlimitedtoexpendituresonequipment,cityemployee
35 salariesandbenefits,andfacilitiesforpolice,fireandemergencymedical
36 providers.Thetaxauthorizedinthissectionshallbeinadditiontoallother
37 salestaxesimposedbylaw,andshallbestatedseparatelyfromallother
38 chargesandtaxes.Theorderorordinanceimposingasalestaxunderthis
39 sectionshallnotbecomeeffectiveunlessthegoverningbodyofthecity
40 submitstothevotersresidingwithinthecity,atacountyorstategeneral,
HCSHB247 10 41 primary,orspecialelection,aproposaltoauthorizethegoverningbodyofthe
42 citytoimposeataxunderthissection.
43 3.Theballotofsubmissionforthetaxauthorizedinthissectionshall
44 beinsubstantiallythefollowingform:
45 Shallthecityof______(city'sname)imposeacitywidesalestaxata
46 rateof______(insertrateofpercent)percentforthepurposeof
47 improvingthepublicsafetyofthecity?
48☐Yes☐No
49 Ifyouareinfavorofthequestion,placean"X"intheboxopposite
50 "YES".Ifyouareopposedtothequestion,placean"X"inthebox
51 opposite"NO".
52
53 Ifamajorityofthevotescastontheproposalbythequalifiedvotersvoting
54 thereonareinfavoroftheproposal,thentheordinanceororderandany
55 amendmentstotheorderorordinanceshallbecomeeffectiveonthefirstday
56 ofthesecondcalendarquarterafterthedirectorofrevenuereceivesnoticeof
57 theadoptionofthesalestax.Ifamajorityofthevotescastontheproposalby
58 thequalifiedvotersvotingthereonareopposedtotheproposal,thenthetax
59 shallnotbecomeeffectiveunlesstheproposalisresubmittedunderthissection
60 tothequalifiedvotersandsuchproposalisapprovedbyamajorityofthe
61 qualifiedvotersvotingontheproposal.However,innoeventshallaproposal
62 underthissectionbesubmittedtothevoterssoonerthantwelvemonthsfrom
63 thedateofthelastproposalunderthissection.
64 4.Anysalestaximposedunderthissectionshallbeadministered,
65 collected,enforced,andoperatedasrequiredinsection32.087.Allsalestaxes
66 collectedbythedirectorofthedepartmentofrevenueunderthissectionon
67 behalfofanycity,lessonepercentforcostofcollectionwhichshallbe
68 depositedinthestate'sgeneralrevenuefundafterpaymentofpremiumsfor
69 suretybondsasprovidedinsection32.087,shallbedepositedinaspecialtrust
70 fund,whichisherebycreatedinthestatetreasury,tobeknownasthe"City
71 PublicSafetySalesTaxTrustFund".Themoneysinthetrustfundshallnotbe
72 deemedtobestatefundsandshallnotbecommingledwithanyfundsofthe
73 state.Theprovisionsofsection33.080tothecontrarynotwithstanding,
74 moneyinthisfundshallnotbetransferredandplacedtothecreditofthe
75 generalrevenuefund.Thedirectorshallkeepaccuraterecordsoftheamount
76 ofmoneyinthetrustfundandwhichwascollectedineachcityimposinga
77 salestaxunderthissection,andtherecordsshallbeopentotheinspectionof
78 officersofthecityandthepublic.Notlaterthanthetenthdayofeachmonth
79 thedirectorshalldistributeallmoneysdepositedinthetrustfundduringthe
80 precedingmonthtothecitywhichleviedthetax.Suchfundsshallbe
81 depositedwiththecitytreasurerofeachsuchcity,andallexpendituresof
82 fundsarisingfromthetrustfundshallbebyanappropriationacttobeenacted
83 bythegoverningbodyofeachsuchcity.Expendituresmaybemadefromthe
84 fundforanyfunctionsauthorizedintheordinanceororderadoptedbythe
85 governingbodysubmittingthetaxtothevoters.Ifthetaxisrepealed,all
86 fundsremaininginthespecialtrustfundshallcontinuetobeusedsolelyfor
87 thedesignatedpurposes.Anyfundsinthespecialtrustfundwhicharenot
HCSHB247 11 88 neededforcurrentexpendituresshallbeinvestedinthesamemannerasother
89 fundsareinvested.Anyinterestandmoneysearnedonsuchinvestmentsshall
90 becreditedtothefund.
91 5.Thedirectorofthedepartmentofrevenuemayauthorizethestate
92 treasurertomakerefundsfromtheamountsinthetrustfundandcreditedto
93 anycityforerroneouspaymentsandoverpaymentsmade,andmayredeem
94 dishonoredchecksanddraftsdepositedtothecreditofsuchcities.Ifanycity
95 abolishesthetax,thecityshallnotifythedirectoroftheactionatleastninety
96 daysbeforetheeffectivedateoftherepeal,andthedirectormayorder
97 retentioninthetrustfund,foraperiodofoneyear,oftwopercentofthe
98 amountcollectedafterreceiptofsuchnoticetocoverpossiblerefundsor
99 overpaymentofthetaxandtoredeemdishonoredchecksanddraftsdeposited
100 tothecreditofsuchaccounts.Afteroneyearhaselapsedaftertheeffective
101 dateofabolitionofthetaxinsuchcity,thedirectorshallremitthebalancein
102 theaccounttothecityandclosetheaccountofthatcity.Thedirectorshall
103 notifyeachcityofeachinstanceofanyamountrefundedoranycheck
104 redeemedfromreceiptsduethecity.
105 6.Thegoverningbodyofanycitythathasadoptedthesalestax
106 authorizedinthissectionmaysubmitthequestionofrepealofthetaxtothe
107 votersonanydateavailableforelectionsforthecity.Theballotofsubmission
108 shallbeinsubstantiallythefollowingform:
109 Shall______(insertthenameofthecity)repealthesalestaximposedat
110 arateof______(insertrateofpercent)percentforthepurposeof
111 improvingthepublicsafetyofthecity?
112☐Yes☐No
113
114 Ifamajorityofthevotescastontheproposalareinfavorofrepeal,thatrepeal
115 shallbecomeeffectiveonDecemberthirty-firstofthecalendaryearinwhich
116 suchrepealwasapproved.Ifamajorityofthevotescastonthequestionby
117 thequalifiedvotersvotingthereonareopposedtotherepeal,thenthesalestax
118 authorizedinthissectionshallremaineffectiveuntilthequestionis
119 resubmittedunderthissectiontothequalifiedvoters,andtherepealis
120 approvedbyamajorityofthequalifiedvotersvotingonthequestion.
121 7.Wheneverthegoverningbodyofanycitythathasadoptedthesales
122 taxauthorizedinthissectionreceivesapetition,signedbytenpercentofthe
123 registeredvotersofthecityvotinginthelastgubernatorialelection,callingfor
124 anelectiontorepealthesalestaximposedunderthissection,thegoverning
125 bodyshallsubmittothevotersofthecityaproposaltorepealthetax.Ifa
126 majorityofthevotescastonthequestionbythequalifiedvotersvoting
127 thereonareinfavoroftherepeal,thatrepealshallbecomeeffectiveon
128 Decemberthirty-firstofthecalendaryearinwhichsuchrepealwasapproved.
129 Ifamajorityofthevotescastonthequestionbythequalifiedvotersvoting
130 thereonareopposedtotherepeal,thenthetaxshallremaineffectiveuntilthe
131 questionisresubmittedunderthissectiontothequalifiedvotersandtherepeal
132 isapprovedbyamajorityofthequalifiedvotersvotingonthequestion.
133 8.Anysalestaximposedunderthissectionbyacitydescribedunder
134 subdivision(6)ofsubsection1ofthissectionthatisineffectasofDecember
HCSHB247 12 135 31,2038,shallautomaticallyexpire.Nocitydescribedundersubdivision(6)
136 ofsubsection1ofthissectionshallcollectasalestaxpursuanttothissection
137 onorafterJanuary1,2039.Subsection7ofthissectionshallnotapplytoa
138 salestaximposedunderthissectionbyacitydescribedundersubdivision(6)
139 ofsubsection1ofthissection.
140 9.Exceptasmodifiedinthissection,allprovisionsofsections32.085
141 and32.087shallapplytothetaximposedunderthissection.]
[94.903.1.Thegoverningbodyofanycityofthefourthclassification
2 withmorethanninethousandfivehundredbutfewerthantenthousandeight
3 hundredinhabitantsmayimpose,byorderorordinance,asalestaxonallretail
4 salesmadeinthecitythataresubjecttotaxationunderchapter144.Thetax
5 authorizedunderthissectionmaybeimposedinanamountofuptoone-half
6 ofonepercentandshallbeimposedsolelyforthepurposeofimprovingthe
7 publicsafetyforsuchcityincluding,butnotlimitedto,expenditureson
8 equipment,citypublicsafetyemployeesalariesandbenefits,andfacilitiesfor
9 police,fire,andemergencymedicalproviders.Thetaxauthorizedunderthis
10 sectionshallbeinadditiontoallothersalestaxesimposedbylawandshallbe
11 statedseparatelyfromallotherchargesandtaxes.Theorderorordinance
12 imposingasalestaxunderthissectionshallnotbecomeeffectiveunlessthe
13 governingbodyofthecitysubmitstothevotersresidingwithinthecity,ata
14 countyorstategeneral,primary,orspecialelection,aproposaltoauthorizethe
15 governingbodyofthecitytoimposeataxunderthissection.
16 2.Theballotlanguageforthetaxauthorizedunderthissectionshallbe
17 insubstantiallythefollowingform:
18 Shallthecityof______(insertnameofcity)imposeacitywidesales
19 taxatarateof______(insertrate)percentforthepurposeofimproving
20 thepublicsafetyofthecity?
21☐Yes☐No
22
23 Ifamajorityofthevotescastontheproposalbythequalifiedvotersvoting
24 thereonareinfavoroftheproposal,thentheorderorordinanceandany
25 amendmentstotheorderorordinanceshallbecomeeffectiveonthefirstday
26 ofthesecondcalendarquarterafterthedirectorofrevenuereceivesnoticeof
27 theadoptionofthesalestax.Ifamajorityofthevotescastontheproposalby
28 thequalifiedvotersvotingthereonareopposedtotheproposal,thenthetax
29 shallnotbecomeeffectiveunlesstheproposalisresubmittedunderthissection
30 tothequalifiedvotersandsuchproposalisapprovedbyamajorityofthe
31 qualifiedvotersvotingontheproposal.However,innoeventshallaproposal
32 underthissectionberesubmittedtothevoterssoonerthantwelvemonthsfrom
33 thedateofthefirstproposalunderthissection.Iftheresubmittedproposal
34 receiveslessthantherequiredmajority,thenthegoverningbodyofthecity
35 shallhavenopowertoimposethesalestaxhereinauthorized,andthe
36 authorizationunderthissectionisterminated.
37 3.Anysalestaximposedunderthissectionshallbeadministered,
38 collected,enforced,andoperatedasrequiredundersection32.087.Allsales
39 taxescollectedbythedirectorofrevenueunderthissectiononbehalfofany
HCSHB247 13 40 city,lessonepercentforcostofcollection,whichshallbedepositedinthe
41 state'sgeneralrevenuefundafterpaymentofpremiumsforsuretybonds,as
42 providedinsection32.087,shallbedepositedinaspecialtrustfund,whichis
43 herebycreatedinthestatetreasury,tobeknownasthe"CityPublicSafety
44 SalesTaxTrustFund".Themoneysinthetrustfundshallnotbedeemedtobe
45 statefundsandshallnotbecommingledwithanyfundsofthestate.The
46 provisionsofsection33.080tothecontrarynotwithstanding,moneysinthis
47 fundshallnotbetransferredandplacedtothecreditofthegeneralrevenue
48 fund.Thedirectorshallkeepaccuraterecordsoftheamountofmoneysinthe
49 trustfundandtheamountthatwascollectedineachcityimposingasalestax
50 underthissection,andtherecordsshallbeopentotheinspectionofofficersof
51 thecityandthepublic.Nolaterthanthetenthdayofeachmonth,thedirector
52 shalldistributeallmoneysdepositedinthetrustfundduringthepreceding
53 monthtothecitywhichleviedthetax.Suchfundsshallbedepositedwiththe
54 citytreasurerofeachsuchcity,andallexpendituresoffundsarisingfromthe
55 trustfundshallbebyanappropriationacttobeenactedbythegoverningbody
56 ofeachsuchcity.Expendituresmaybemadefromthefundforanyfunctions
57 authorizedintheordinanceororderadoptedbythegoverningbodysubmitting
58 thetaxtothevoters.Ifthetaxisrepealed,allfundsremaininginthespecial
59 trustfundshallcontinuetobeusedsolelyforthedesignatedpurposes.Any
60 fundsinthespecialtrustfundthatarenotneededforcurrentexpendituresshall
61 beinvestedinthesamemannerasotherfundsareinvested.Anyinterestand
62 moneysearnedonsuchinvestmentsshallbecreditedtothefund.
63 4.Thedirectorofrevenuemaymakerefundsfromtheamountsinthe
64 trustfundandcreditedtoanycityforerroneouspaymentsandoverpayments
65 madeandmayredeemdishonoredchecksanddraftsdepositedtothecreditof
66 suchcities.Ifanycityrepealsthetax,thecityshallnotifythedirectorofthe
67 actionatleastninetydaysbeforetheeffectivedateoftherepeal,andthe
68 directormayorderretentioninthetrustfund,foraperiodofoneyear,oftwo
69 percentoftheamountcollectedafterreceiptofsuchnoticetocoverpossible
70 refundsoroverpaymentofthetaxandtoredeemdishonoredchecksanddrafts
71 depositedtothecreditofsuchaccounts.Afteroneyearhaselapsedafterthe
72 effectivedateofabolitionofthetaxinsuchcity,thedirectorshallremitthe
73 balanceintheaccounttothecityandclosetheaccountofthatcity.The
74 directorshallnotifyeachcityofeachinstanceofanyamountrefundedorany
75 checkredeemedfromreceiptsduetothecity.
76 5.Thegoverningbodyofanycitythathasadoptedthesalestax
77 authorizedunderthissectionmaysubmitthequestionofrepealofthetaxto
78 thevotersonanydateavailableforelectionsforthecity.Theballotlanguage
79 shallbeinsubstantiallythefollowingform:
80 Shallthecityof______(insertnameofcity)repealthesalestax
81 imposedatarateof______(insertrate)percentforthepurposeof
82 improvingthepublicsafetyofthecity?
83☐Yes☐No
84
85 Ifamajorityofthevotescastonthequestionbythequalifiedvotersvoting
86 thereonareinfavorofrepeal,thatrepealshallbecomeeffectiveonDecember
HCSHB247 14 87 thirty-firstofthecalendaryearinwhichsuchrepealwasapproved.Ifa
88 majorityofthevotescastonthequestionbythequalifiedvotersvoting
89 thereonareopposedtotherepeal,thenthesalestaxauthorizedunderthis
90 sectionshallremaineffectiveuntilthequestionisresubmittedandapproved
91 underthissection.
92 6.Thegoverningbodyofanycitythathasadoptedthesalestax
93 authorizedunderthissectionshallsubmitthequestionofthecontinuationof
94 thetaxtothevoterstwenty-fiveyearsfromthedateofitsinceptionandevery
95 twenty-fiveyearsthereafteronadateavailableforelectionsforthecity.The
96 ballotlanguageshallbeinsubstantiallythefollowingform:
97 Shall______(insertnameofcity)continuecollectingasalestax
98 imposedatarateof______(insertrate)percentforthepurposeof
99 providingrevenuesfortheoperationofpublicsafetydepartmentsof
100 thecity?
101☐Yes☐No
102
103 Ifamajorityofthevotescastonthequestionbythequalifiedvotersvoting
104 thereonareopposedtocontinuation,therepealshallbecomeeffectiveon
105 Decemberthirty-firstofthecalendaryearinwhichsuchcontinuationfailedto
106 beapproved.Ifamajorityofthevotescastonthequestionbythequalified
107 votersvotingthereonareinfavorofcontinuation,thenthesalestaxauthorized
108 underthissectionshallremaineffectiveuntilthequestionisresubmittedunder
109 thissectiontothequalifiedvotersandcontinuationfailstobeapprovedbya
110 majorityofthequalifiedvotersvotingonthequestion.
111 7.Exceptasmodifiedunderthissection,allprovisionsofsections
112 32.085and32.087shallapplytothetaximposedunderthissection.]
[321.241.1.Theboardofdirectorsofanyfireprotectiondistrictmay
2 levy,ifamajorityofthevotersofthedistrictvotingthereonapprove,in
3 additiontoallothertaxesheretoforeapproved,anadditionaltaxofnotmore
4 thantwenty-fivecentsperonehundreddollarsofassessedvaluationtobeused
5 forthesupportofthedistrict.Thepropositiontolevythetaxauthorizedby
6 thissubsectionmaybesubmittedbytheboardofdirectorsatthenextannual
7 electionofthemembersoftheboardoratanyregularmunicipalorschool
8 electionconductedbythecountyclerkorboardofelectioncommissionersin
9 suchdistrictorataspecialelectioncalledforthepurpose,oruponpetitionof
10 fivehundredregisteredvotersofthedistrict.Aseparateballotcontainingthe
11 questionshallreadasfollows:
12 Shalltheboardofdirectorsofthe______FireProtectionDistrictbe
13 authorizedtolevyanadditionaltaxofnotmorethantwenty-fivecents
14 ontheonehundreddollarsassessedvaluationtoprovidefundsforthe
15 supportofthedistrict?
16☐FORTHEPROPOSITION
17☐AGAINSTTHEPROPOSITION
18 (PlaceanXinthesquareoppositetheoneforwhichyouwishtovote.)
HCSHB247 15 19
20 Ifamajorityofthequalifiedvoterscastingvotesthereonbeinfavorofthe
21 question,theboardofdirectorsshallaccordinglylevyataxinaccordancewith
22 theprovisionsofthissubsection,butifamajorityofthevoterscastingvotes
23 thereondonotvoteinfavorofthelevyauthorizedbythissubsection,anylevy
24 previouslyauthorizedshallremainineffect.
25 2.AfterAugust13,1982,theboardofdirectorsofanyfireprotection
26 districtmaylevy,ifamajorityofthevotersofthedistrictvotingthereon
27 approve,inadditiontoallothertaxesheretoforeapproved,anadditionaltaxof
28 notmorethantencentsperonehundreddollarsofassessedvaluationtobe
29 usedforthesupportofthedistrict.Thepropositiontolevythetaxauthorized
30 bythissubsectionmaybesubmittedbytheboardofdirectorsatthenext
31 annualelectionofthemembersoftheboardoratanyregularmunicipalor
32 schoolelectionconductedbythecountyclerkorboardofelection
33 commissionersinsuchdistrictorataspecialelectioncalledforthe
34 purpose,oruponpetitionoffivehundredregisteredvotersofthedistrict.A
35 separateballotcontainingthequestionshallreadasfollows:
36 Shalltheboardofdirectorsofthe______FireProtectionDistrictbe
37 authorizedtolevyanadditionaltaxofnotmorethantencentsonthe
38 onehundreddollarsassessedvaluationtoprovidefundsforthesupport
39 ofthedistrict?
40☐FORTHEPROPOSITION
41☐AGAINSTTHEPROPOSITION
42 (PlaceanXinthesquareoppositetheoneforwhichyouwishtovote.)
43
44 Ifamajorityofthequalifiedvoterscastingvotesthereonbeinfavorofthe
45 question,theboardofdirectorsshallaccordinglylevyataxinaccordancewith
46 theprovisionsofthissubsection,butifamajorityofthevoterscastingvotes
47 thereondonotvoteinfavorofthelevyauthorizedbythissubsection,anylevy
48 previouslyauthorizedshallremainineffect.
49 3.InadditiontoallothertaxesauthorizedonorbeforeSeptember28,
50 1985,theboardofdirectorsofanyfireprotectiondistrictmay,ifamajorityof
51 thevotersofthedistrictvotingthereonapprove,levyanadditionaltaxofnot
52 morethantwenty-fivecentsperonehundreddollarsofassessedvaluationto
53 beusedforthesupportofthedistrict.Thepropositiontolevythetax
54 authorizedbythissubsectionmaybesubmittedbytheboardofdirectorsatthe
55 nextannualelectionofthemembersoftheboardoratanyregularmunicipal
56 orschoolelectionconductedbythecountyclerkorboardofelection
57 commissionersinsuchdistrictorataspecialelectioncalledforthepurpose,or
58 uponpetitionoffivehundredregisteredvotersofthedistrict.Aseparateballot
59 containingthequestionshallreadasfollows:
60 Shalltheboardofdirectorsofthe______FireProtectionDistrictbe
61 authorizedtolevyanadditionaltaxofnotmorethantwenty-fivecents
62 ontheonehundreddollarsassessedvaluationtoprovidefundsforthe
63 supportofthedistrict?
64☐FORTHEPROPOSITION
HCSHB247 16 65☐AGAINSTTHEPROPOSITION
66 (PlaceanXinthesquareoppositetheoneforwhichyouwishtovote.)
67
68 Ifamajorityofthequalifiedvoterscastingvotesthereonbeinfavorofthe
69 question,theboardofdirectorsshallaccordinglylevyataxinaccordancewith
70 theprovisionsofthissubsection,butifamajorityofthevoterscastingvotes
71 thereondonotvoteinfavorofthelevyauthorizedbythissubsection,anylevy
72 previouslyauthorizedshallremainineffect.
73 4.Theboardofdirectorsofanyfireprotectiondistrictmaylevy,ifa
74 majorityofthevotersofthedistrictvotingthereonapprove,inadditiontoall
75 othertaxesheretoforeapproved,anadditionaltaxofnotmorethanfiftycents
76 peronehundreddollarsofassessedvaluationtobeusedforthesupportofthe
77 district.Thepropositiontolevythetaxauthorizedbythissubsectionmaybe
78 submittedbytheboardofdirectorsatthenextannualelectionofthemembers
79 oftheboardoratanyregularmunicipalorschoolelectionconductedbythe
80 countyclerkorboardofelectioncommissionersinsuchdistrictorataspecial
81 electioncalledforthatpurpose,oruponpetitionoffivehundredregistered
82 votersofthedistrict.Aseparateballotcontainingthequestionshallreadas
83 follows:
84 Shalltheboardofdirectorsofthe______FireProtectionDistrictbe
85 authorizedtolevyanadditionaltaxofnotmorethanfiftycentsonthe
86 onehundreddollarsassessedvaluationtoprovidefundsforthesupport
87 ofthedistrict?
88☐FORTHEPROPOSITION
89☐AGAINSTTHEPROPOSITION
90 (PlaceanXinthesquareoppositetheoneforwhichyouwishtovote.)
91
92 Ifamajorityofthequalifiedvoterscastingvotesthereonbeinfavorofthe
93 question,theboardofdirectorsshallaccordinglylevyataxinaccordancewith
94 theprovisionsofthissubsection,butifamajorityofthevoterscastingvotes
95 thereondonotvoteinfavorofthelevyauthorizedbythissubsection,anylevy
96 previouslyauthorizedshallremainineffect.]
[321.242.1.Thegoverningbodyofanyfireprotectiondistrictwhich
2 operateswithinandhasboundariesidenticaltoacitywithapopulationofat
3 leastthirtythousandbutnotmorethanthirty-fivethousandinhabitantswhich
4 islocatedinacountyofthefirstclassification,excludingacountyofthefirst
5 classificationhavingapopulationinexcessofninehundredthousand,orthe
6 governingbodyofanymunicipalityhavingamunicipalfiredepartmentmay
7 imposeasalestaxinanamountofuptoone-halfofonepercentonallretail
8 salesmadeinsuchfireprotectiondistrictormunicipalitywhicharesubjectto
9 taxationpursuanttotheprovisionsofsections144.010to144.525.Thetax
10 authorizedbythissectionshallbeinadditiontoanyandallothersalestaxes
11 allowedbylaw,exceptthatnosalestaximposedpursuanttotheprovisionsof
12 thissectionshallbeeffectiveunlessthegoverningbodyofthefireprotection
HCSHB247 17 13 districtormunicipalitysubmitstothevotersofsuchfireprotectiondistrictor
14 municipality,atacountyorstategeneral,primaryorspecialelection,a
15 proposaltoauthorizethegoverningbodyofthefireprotectiondistrictor
16 municipalitytoimposeatax.
17 2.Theballotofsubmissionshallcontain,butneednotbelimitedto,
18 thefollowinglanguage:
19 Shall______(insertnameofdistrictormunicipality)imposeasales
20 taxof______(insertrateoftax)forthepurposeofprovidingrevenues
21 fortheoperationofthe______(insertfireprotectiondistrictor
22 municipalfiredepartment)?
23☐Yes☐No
24
25 Ifamajorityofthevotescastontheproposalbythequalifiedvotersvoting
26 thereonareinfavoroftheproposal,thenthesalestaxauthorizedinthis
27 sectionshallbeineffect.Ifamajorityofthevotescastbythequalifiedvoters
28 votingareopposedtotheproposal,thenthegoverningbodyofthefire
29 protectiondistrictormunicipalityshallnotimposethesalestaxauthorizedin
30 thissectionunlessanduntilthegoverningbodyofsuchfireprotectiondistrict
31 ormunicipalityresubmitsaproposaltoauthorizethegoverningbodyofthe
32 fireprotectiondistrictormunicipalitytoimposethesalestaxauthorizedby
33 thissectionandsuchproposalisapprovedbyamajorityofthequalifiedvoters
34 votingthereon.
35 3.Allrevenuereceivedbyafireprotectiondistrictormunicipality
36 fromthetaxauthorizedpursuanttotheprovisionsofthissectionshallbe
37 depositedinaspecialtrustfundandshallbeusedsolelyfortheoperationof
38 thefireprotectiondistrictorthemunicipalfiredepartment.
39 4.Allsalestaxescollectedbythedirectorofrevenuepursuanttothis
40 sectionorsection321.246onbehalfofanyfireprotectiondistrictor
41 municipality,lessonepercentforcostofcollectionwhichshallbedepositedin
42 thestate'sgeneralrevenuefundafterpaymentofpremiumsforsuretybondsas
43 providedinsection32.087,shallbedepositedinaspecialtrustfund,whichis
44 herebycreated,tobeknownasthe"FireProtectionSalesTaxTrustFund".
45 Anymoneysinthefireprotectiondistrictsalestaxtrustfundcreatedpriorto
46 August28,1999,shallbetransferredtothefireprotectionsalestaxtrustfund.
47 Themoneysinthefireprotectionsalestaxtrustfundshallnotbedeemedtobe
48 statefundsandshallnotbecommingledwithanyfundsofthestate.The
49 directorofrevenueshallkeepaccuraterecordsoftheamountofmoneyinthe
50 trustfundandoftheamountswhichwerecollectedineachfireprotection
51 districtormunicipalityimposingasalestaxpursuanttothissection,andthe
52 recordsshallbeopentotheinspectionofofficersofthefireprotectiondistrict
53 ormunicipalityandthepublic.Notlaterthanthetenthdayofeachmonth,the
54 directorofrevenueshalldistributeallmoneysdepositedinthetrustfund
55 duringtheprecedingmonthtothefireprotectiondistrictormunicipalitywhich
56 leviedthetax.Suchfundsshallbedepositedwiththetreasurerofeachsuch
57 fireprotectiondistrictormunicipality,andallexpendituresoffundsarising
58 fromthefireprotectionsalestaxtrustfundshallbefortheoperationofthefire
59 protectiondistrictorthemunicipalfiredepartmentandfornootherpurpose.
HCSHB247 18 60 5.Thedirectorofrevenuemaymakerefundsfromtheamountsinthe
61 trustfundandcreditedtoanyfireprotectiondistrictormunicipalityfor
62 erroneouspaymentsandoverpaymentsmadeandmayredeemdishonored
63 checksanddraftsdepositedtothecreditofsuchfireprotectiondistrictsor
64 municipalities.Ifanyfireprotectiondistrictormunicipalityabolishesthetax,
65 thefireprotectiondistrictormunicipalityshallnotifythedirectorofrevenue
66 oftheactionatleastninetydayspriortotheeffectivedateoftherepealandthe
67 directorofrevenuemayorderretentioninthetrustfund,foraperiodofone
68 year,oftwopercentoftheamountcollectedafterreceiptofsuchnoticeto
69 coverpossiblerefundsoroverpaymentofthetaxandtoredeemdishonored
70 checksanddraftsdepositedtothecreditofsuchaccounts.Afteroneyearhas
71 elapsedaftertheeffectivedateofabolitionofthetaxinsuchfireprotection
72 districtormunicipality,thedirectorofrevenueshallremitthebalanceinthe
73 accounttothefireprotectiondistrictormunicipalityandclosetheaccountof
74 thatfireprotectiondistrictormunicipality.Thedirectorofrevenueshall
75 notifyeachfireprotectiondistrictormunicipalityofeachinstanceofany
76 amountrefundedoranycheckredeemedfromreceiptsduethefireprotection
77 districtormunicipality.Intheeventataxwithinafireprotectiondistrictis
78 approvedpursuanttothissection,andsuchfireprotectiondistrictisdissolved,
79 iftheboundariesofthefireprotectiondistrictareidenticaltothatofthecity,
80 thetaxshallcontinueandproceedsshallbedistributedtothegoverningbody
81 ofthecityformerlycontainingthefireprotectiondistrictandtheproceedsof
82 thetaxshallbeusedforfireprotectionserviceswithinsuchcity.
83 6.Exceptasmodifiedinthissection,allprovisionsofsections32.085
84 and32.087shallapplytothetaximposedpursuanttothissection.]
[321.246.1.Thegoverningbodyofanyfireprotectiondistrictwhich
2 operateswithinbothacountyofthefirstclassificationwithacharterformof
3 governmentandwithapopulationgreaterthansixhundredthousandbutless
4 thanninehundredthousandandacountyofthefourthclassificationwitha
5 populationgreaterthanthirtythousandbutlessthanthirty-fivethousandand
6 thatadjoinsacountyofthefirstclassificationwithacharterformof
7 government,thegoverningbodyofanyfireprotectiondistrictwhichcontains
8 acityofthefourthclassificationhavingapopulationgreaterthantwo
9 thousandfourhundredwhenthecityislocatedinacountyofthefirst
10 classificationwithoutacharterformofgovernmenthavingapopulation
11 greaterthanonehundredfiftythousandandthecountycontainsaportionofa
12 citywithapopulationgreaterthanthreehundredfiftythousand,orthe
13 governingbodyofanyfireprotectiondistrictthatoperatesinacountyofthe
14 thirdclassificationwithapopulationgreaterthanfourteenthousandbutless
15 thanfifteenthousandmayimposeasalestaxinanamountofuptoone-halfof
16 onepercentonallretailsalesmadeinsuchfireprotectiondistrictwhichare
17 subjecttotaxationpursuanttotheprovisionsofsections144.010to144.525.
18 Thetaxauthorizedbythissectionshallbeinadditiontoanyandallothersales
19 taxesallowedbylaw,exceptthatnosalestaximposedpursuanttothe
20 provisionsofthissectionshallbeeffectiveunlessthegoverningbodyofthe
21 fireprotectiondistrictsubmitstothevotersofthefireprotectiondistrict,ata
HCSHB247 19 22 countyorstategeneral,primaryorspecialelection,aproposaltoauthorizethe
23 governingbodyofthefireprotectiondistricttoimposeatax.
24 2.Theballotofsubmissionshallcontain,butneednotbelimitedto,
25 thefollowinglanguage:
26 Shallthefireprotectiondistrictof______(district'sname)imposea
27 district-widesalestaxof______forthepurposeofprovidingrevenues
28 fortheoperationofthefireprotectiondistrict?
29☐Yes☐No
30
31 Ifamajorityofthevotescastontheproposalbythequalifiedvotersvoting
32 thereonareinfavoroftheproposal,thenthesalestaxauthorizedinthis
33 sectionshallbeineffect.Ifamajorityofthevotescastbythequalifiedvoters
34 votingareopposedtotheproposal,thenthegoverningbodyofthefire
35 protectiondistrictshallnotimposethesalestaxauthorizedinthissection
36 unlessanduntilthegoverningbodyofthefireprotectiondistrictresubmitsa
37 proposaltoauthorizethegoverningbodyofthefireprotectiondistrictto
38 imposethesalestaxauthorizedbythissectionandsuchproposalisapproved
39 byamajorityofthequalifiedvotersvotingthereon.
40 3.Allrevenuereceivedbyafireprotectiondistrictfromthetax
41 authorizedpursuanttotheprovisionsofthissectionshallbedepositedina
42 specialtrustfundandshallbeusedsolelyfortheoperationofthefire
43 protectiondistrict.
44 4.Allsalestaxescollectedbythedirectorofrevenuepursuanttothis
45 sectiononbehalfofanyfireprotectiondistrict,lessonepercentforcostof
46 collectionwhichshallbedepositedinthestate'sgeneralrevenuefundafter
47 paymentofpremiumsforsuretybondsasprovidedinsection32.087,shallbe
48 depositedinthefireprotectiondistrictsalestaxtrustfundestablishedpursuant
49 tosection321.242.Themoneysinthefireprotectiondistrictsalestaxtrust
50 fundshallnotbedeemedtobestatefundsandshallnotbecommingledwith
51 anyfundsofthestate.Thedirectorofrevenueshallkeepaccuraterecordsof
52 theamountofmoneyinthetrustandwhichwascollectedineachfire
53 protectiondistrictimposingasalestaxpursuanttothissection,andtherecords
54 shallbeopentotheinspectionofofficersofthefireprotectiondistrictandthe
55 public.Notlaterthanthetenthdayofeachmonth,thedirectorofrevenue
56 shalldistributeallmoneysdepositedinthetrustfundduringthepreceding
57 monthtothefireprotectiondistrictwhichleviedthetax.Suchfundsshallbe
58 depositedwiththetreasurerofeachsuchfireprotectiondistrict,andall
59 expendituresoffundsarisingfromthefireprotectiondistrictsalestaxtrust
60 fundshallbefortheoperationofthefireprotectiondistrictandfornoother
61 purpose.
62 5.Thedirectorofrevenuemaymakerefundsfromtheamountsinthe
63 trustfundandcreditedtoanyfireprotectiondistrictforerroneouspayments
64 andoverpaymentsmadeandmayredeemdishonoredchecksanddrafts
65 depositedtothecreditofsuchfireprotectiondistricts.Ifanyfireprotection
66 districtabolishesthetax,thefireprotectiondistrictshallnotifythedirectorof
67 revenueoftheactionatleastninetydayspriortotheeffectivedateofthe
68 repealandthedirectorofrevenuemayorderretentioninthetrustfund,fora
HCSHB247 20 69 periodofoneyear,oftwopercentoftheamountcollectedafterreceiptofsuch
70 noticetocoverpossiblerefundsoroverpaymentofthetaxandtoredeem
71 dishonoredchecksanddraftsdepositedtothecreditofsuchaccounts.After
72 oneyearhaselapsedaftertheeffectivedateofabolitionofthetaxinsuchfire
73 protectiondistrict,thedirectorofrevenueshallremitthebalanceinthe
74 accounttothefireprotectiondistrictandclosetheaccountofthatfire
75 protectiondistrict.Thedirectorofrevenueshallnotifyeachfireprotection
76 districtofeachinstanceofanyamountrefundedoranycheckredeemedfrom
77 receiptsduethefireprotectiondistrict.Intheeventataxwithinafire
78 protectiondistrictisapprovedunderthissection,andsuchfireprotection
79 districtisdissolved,thetaxshalllapseonthedatethatthefireprotection
80 districtisdissolvedandtheproceedsfromthelastcollectionofsuchtaxshall
81 bedistributedtothegoverningbodiesofthecountiesformerlycontainingthe
82 fireprotectiondistrictandtheproceedsofthetaxshallbeusedforfire
83 protectionserviceswithinsuchcounties.
84 6.Exceptasmodifiedinthissection,allprovisionsofsections32.085
85 and32.087shallapplytothetaximposedpursuanttothissection.]
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HCSHB247 21