| 1 | 1 | | FIRSTREGULARSESSION |
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| 2 | 2 | | HOUSECOMMITTEESUBSTITUTEFOR |
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| 3 | 3 | | HOUSEBILLNO.247 |
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| 4 | 4 | | 102NDGENERALASSEMBLY |
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| 5 | 5 | | 0733H.03C DANARADEMANMILLER,ChiefClerk |
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| 6 | 6 | | ANACT |
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| 7 | 7 | | Torepealsections94.900,94.902,94.903,144.518,321.241,321.242,321.244,and321.246, |
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| 8 | 8 | | RSMo,andtoenactinlieuthereoffournewsectionsrelatingtoapublicsafetysales |
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| 9 | 9 | | tax. |
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| 10 | 10 | | BeitenactedbytheGeneralAssemblyofthestateofMissouri,asfollows: |
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| 11 | 11 | | SectionA.Sections94.900,94.902,94.903,144.518,321.241,321.242,321.244,and |
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| 12 | 12 | | 2321.246,RSMo,arerepealedandfournewsectionsenactedinlieuthereof,tobeknownas |
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| 13 | 13 | | 3sections94.905,144.518,321.244,and321.900,toreadasfollows: |
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| 14 | 14 | | 94.905.1.Thegoverningbodyofanycityisherebyauthorizedtoimpose,by |
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| 15 | 15 | | 2ordinanceororder,asalestaxintheamountofuptoone-halfofonepercentonallretail |
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| 16 | 16 | | 3salesmadeinsuchcitythataresubjecttotaxationundertheprovisionsofsections |
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| 17 | 17 | | 4144.010to144.525forthepurposeofimprovingthepublicsafetyforsuchcityincluding, |
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| 18 | 18 | | 5butnotlimitedto,expendituresonequipment,cityemployeesalariesandbenefits,and |
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| 19 | 19 | | 6facilitiesforpolice,firefighters,andemergencymedicalproviders.Thetaxauthorized |
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| 20 | 20 | | 7bythissectionshallbeinadditiontoanyandallothersalestaxesallowedbylaw,except |
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| 21 | 21 | | 8thatnoordinanceororderimposingasalestaxundertheprovisionsofthissectionshall |
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| 22 | 22 | | 9beeffectiveunlessthegoverningbodyofthecitysubmitstothevotersofthecity,ata |
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| 23 | 23 | | 10countyorstategeneralelection,aproposaltoauthorizethegoverningbodyofthecityto |
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| 24 | 24 | | 11imposeatax. |
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| 25 | 25 | | 12 2.Iftheproposalsubmittedinvolvesonlyauthorizationtoimposethetax |
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| 26 | 26 | | 13authorizedbythissection,theballotofsubmissionshallcontain,butnotbelimitedto, |
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| 27 | 27 | | 14thefollowinglanguage: |
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| 28 | 28 | | EXPLANATION—Matterenclosedinbold-facedbrackets[thus] intheabovebillisnotenactedandis |
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| 29 | 29 | | intendedtobeomittedfromthelaw.Matterinbold-facetypeintheabovebillisproposedlanguage. 15 Shallthecityof______(city'sname)imposeacitywidesalestaxof |
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| 30 | 30 | | 16 ______(insertamount)forthepurposeofimprovingthepublic |
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| 31 | 31 | | 17 safetyofthecity? |
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| 32 | 32 | | 18☐Yes☐No |
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| 33 | 33 | | 19 Ifyouareinfavorofthequestion,placean"X"intheboxopposite |
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| 34 | 34 | | 20 "YES".Ifyouareopposedtothequestion,placean"X"inthebox |
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| 35 | 35 | | 21 opposite"NO". |
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| 36 | 36 | | 22 |
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| 37 | 37 | | 23Ifamajorityofthevotescastontheproposalbythequalifiedvotersvotingthereonare |
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| 38 | 38 | | 24infavoroftheproposalsubmittedpursuanttothissubsection,theordinanceororder |
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| 39 | 39 | | 25andanyamendmentstheretoshallbeineffectonthefirstdayofthesecondcalendar |
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| 40 | 40 | | 26quarterafterthedirectorofrevenuereceivesnotificationofadoptionofthelocalsales |
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| 41 | 41 | | 27tax.Ifaproposalreceiveslessthantherequiredmajority,thegoverningbodyofthecity |
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| 42 | 42 | | 28shallhavenopowertoimposethesalestaxhereinauthorizedunlessanduntilthe |
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| 43 | 43 | | 29governingbodyofthecityshallagainhavesubmittedanotherproposaltoauthorizethe |
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| 44 | 44 | | 30governingbodyofthecitytoimposethesalestaxauthorizedbythissectionandsuch |
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| 45 | 45 | | 31proposalisapprovedbytherequiredmajorityofthequalifiedvotersvotingthereon. |
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| 46 | 46 | | 32However,innoeventshallaproposalpursuanttothissectionbesubmittedtothevoters |
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| 47 | 47 | | 33soonerthantwelvemonthsfromthedateofthelastproposalpursuanttothissection. |
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| 48 | 48 | | 34 3.Allrevenuereceivedbyacityfromthetaxauthorizedundertheprovisionsof |
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| 49 | 49 | | 35thissectionshallbedepositedinaspecialtrustfundandshallbeusedsolelyfor |
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| 50 | 50 | | 36improvingthepublicsafetyforsuchcityforsolongasthetaxshallremainineffect. |
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| 51 | 51 | | 37 4.Oncethetaxauthorizedbythissectionisabolishedoristerminatedbyany |
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| 52 | 52 | | 38means,allfundsremaininginthespecialtrustfundshallbeusedsolelyforimproving |
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| 53 | 53 | | 39thepublicsafetyforthecity.Anyfundsinsuchspecialtrustfundthatarenotneeded |
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| 54 | 54 | | 40forcurrentexpendituresmaybeinvestedbythegoverningbodyinaccordancewith |
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| 55 | 55 | | 41applicablelawsrelatingtotheinvestmentofothercityfunds. |
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| 56 | 56 | | 42 5.Allsalestaxescollectedbythedirectorofrevenueunderthissectiononbehalf |
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| 57 | 57 | | 43ofanycity,lessonepercentforcostofcollectionwhichshallbedepositedinthestate's |
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| 58 | 58 | | 44generalrevenuefundafterpaymentofpremiumsforsuretybondsasprovidedinsection |
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| 59 | 59 | | 4532.087,shallbedepositedinaspecialtrustfund,whichisherebycreated,tobeknownas |
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| 60 | 60 | | 46the"CityPublicSafetySalesTaxTrustFund".Themoneysinthetrustfundshallnot |
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| 61 | 61 | | 47bedeemedtobestatefundsandshallnotbecommingledwithanyfundsofthestate. |
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| 62 | 62 | | 48Theprovisionsofsection33.080tothecontrarynotwithstanding,moneysinthisfund |
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| 63 | 63 | | 49shallnotbetransferredandplacedtothecreditofthegeneralrevenuefund.The |
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| 64 | 64 | | 50directorofrevenueshallkeepaccuraterecordsoftheamountofmoneysinthefundand |
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| 65 | 65 | | HCSHB247 2 51whichwerecollectedineachcityimposingasalestaxpursuanttothissection,andthe |
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| 66 | 66 | | 52recordsshallbeopentotheinspectionofofficersofthecityandthepublic.Notlater |
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| 67 | 67 | | 53thanthetenthdayofeachmonththedirectorofrevenueshalldistributeallmoneys |
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| 68 | 68 | | 54depositedinthetrustfundduringtheprecedingmonthtothecitythatleviedthetax. |
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| 69 | 69 | | 55Suchfundsshallbedepositedwiththecitytreasurerofeachsuchcity,andall |
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| 70 | 70 | | 56expendituresoffundsarisingfromthetrustfundshallbebyanappropriationacttobe |
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| 71 | 71 | | 57enactedbythegoverningbodyofeachsuchcity.Expendituresmaybemadefromthe |
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| 72 | 72 | | 58fundforanyfunctionsauthorizedintheordinanceororderadoptedbythegoverning |
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| 73 | 73 | | 59bodysubmittingthetaxtothevoters. |
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| 74 | 74 | | 60 6.Thedirectorofrevenuemaymakerefundsfromtheamountsinthetrustfund |
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| 75 | 75 | | 61andcreditedtoanycityforerroneouspaymentsandoverpaymentsmade,andmay |
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| 76 | 76 | | 62redeemdishonoredchecksanddraftsdepositedtothecreditofsuchcities.Ifanycity |
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| 77 | 77 | | 63abolishesthetax,thecityshallnotifythedirectorofrevenueoftheactionatleastninety |
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| 78 | 78 | | 64dayspriortotheeffectivedateoftherepealandthedirectorofrevenuemayorder |
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| 79 | 79 | | 65retentioninthetrustfund,foraperiodofoneyear,oftwopercentoftheamount |
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| 80 | 80 | | 66collectedafterreceiptofsuchnoticetocoverpossiblerefundsoroverpaymentofthetax |
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| 81 | 81 | | 67andtoredeemdishonoredchecksanddraftsdepositedtothecreditofsuchaccounts. |
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| 82 | 82 | | 68Afteroneyearhaselapsedaftertheeffectivedateofabolitionofthetaxinsuchcity,the |
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| 83 | 83 | | 69directorofrevenueshallremitthebalanceintheaccounttothecityandclosethe |
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| 84 | 84 | | 70accountofthatcity.Thedirectorofrevenueshallnotifyeachcityofeachinstanceof |
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| 85 | 85 | | 71anyamountrefundedoranycheckredeemedfromreceiptsduethecity. |
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| 86 | 86 | | 72 7.Exceptasmodifiedinthissection,allprovisionsofsections32.085and32.087 |
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| 87 | 87 | | 73shallapplytothetaximposedpursuanttothissection. |
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| 88 | 88 | | 74 8.Notwithstandinganyprovisionofthissectionoranyotherlawtothecontrary, |
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| 89 | 89 | | 75anycitywithapublicsafetysalestaxineffectpriortoAugust28,2023,may: |
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| 90 | 90 | | 76 (1)Continuetoimposethepublicsafetysalestaxpreviouslyauthorized;or |
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| 91 | 91 | | 77 (2)Imposeanewpublicsafetysalestaxasprovidedunderthissection;however, |
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| 92 | 92 | | 78suchcityshallnotenactanewpublicsafetysalestaxunderthissectionwithout |
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| 93 | 93 | | 79discontinuinganypublicsafetysalestaxauthorizedpriortoAugust28,2023. |
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| 94 | 94 | | 80 9.Theprovisionsofthissectionshallnotbeconstruedasanauthorizationupon |
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| 95 | 95 | | 81anysalestaxpreviouslyauthorized. |
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| 96 | 96 | | 82 10.Thissectionshallnotapplytoanycountywithmorethanonemillion |
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| 97 | 97 | | 83inhabitants. |
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| 98 | 98 | | 144.518.1.Inadditiontotheexemptionsgrantedpursuanttosection144.030,there |
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| 99 | 99 | | 2isherebyspecificallyexemptedfromtheprovisionsofsections144.010to144.525,sections |
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| 100 | 100 | | 3144.600to144.761,sections190.335to190.337,section238.235,section238.236,section |
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| 101 | 101 | | 4238.410,[section321.242,] section573.505,section644.032,andanylocalsalestaxlawas |
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| 102 | 102 | | HCSHB247 3 5definedinsection32.085,andfromthecomputationofthetaxlevied,assessedorpayable |
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| 103 | 103 | | 6pursuanttosections144.010to144.525,sections144.600to144.761,sections190.335to |
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| 104 | 104 | | 7190.337,section238.235,section238.236,section238.410,[section321.242,] section |
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| 105 | 105 | | 8573.505,section644.032,andanylocalsalestaxlawasdefinedinsection32.085,coin- |
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| 106 | 106 | | 9operatedamusementdevicesandpartsforsuchdevicespurchasedpriortoSeptember1,2007, |
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| 107 | 107 | | 10wheresalestaxispaidonthegrossreceiptsderivedfromtheuseofsuchdevices. |
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| 108 | 108 | | 11 2.BeginningSeptember1,2007,inadditiontoanyotherexemptionprovidedbylaw, |
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| 109 | 109 | | 12thereisherebyspecificallyexemptedfromtheprovisionsofsections144.010to144.525, |
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| 110 | 110 | | 13sections144.600to144.761,sections190.335to190.337,section238.235,section238.236, |
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| 111 | 111 | | 14section238.410,[section321.242,] section573.505,section644.032,andanylocalsalestax |
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| 112 | 112 | | 15lawasdefinedinsection32.085,andfromthecomputationofthetaxlevied,assessed,or |
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| 113 | 113 | | 16payablepursuanttosections144.010to144.525,sections144.600to144.761,sections |
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| 114 | 114 | | 17190.335to190.337,section238.235,section238.236,section238.410,[section321.242,] |
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| 115 | 115 | | 18section573.505,section644.032,andanylocalsalestaxlawasdefinedinsection32.085, |
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| 116 | 116 | | 19amountspaidforthetemporaryuseofacoin-operatedamusementdevice. |
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| 117 | 117 | | 20 3.Asusedinthissection,"coin-operatedamusementdevice"meansadevice |
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| 118 | 118 | | 21acceptingpaymentoritemsrepresentingpaymentstoallowoneormoreuserstemporaryuse |
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| 119 | 119 | | 22ofthedeviceforentertainmentoramusementpurposes.Examplesofcoin-operated |
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| 120 | 120 | | 23amusementdevicesinclude,butarenotlimitedto,videogames,pinballgames,tablegames |
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| 121 | 121 | | 24suchasbilliardsandairhockey,andredemptiongamessuchastheclawandskeeballthat |
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| 122 | 122 | | 25mayawardprizesoftangiblepersonalproperty. |
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| 123 | 123 | | 26 4.Inadditiontoanyotherexemptionsprovidedbylaw,thereisherebyspecifically |
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| 124 | 124 | | 27exemptedfromtheprovisionsofsections144.010to144.525,sections144.600to144.761, |
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| 125 | 125 | | 28sections190.335to190.337,section238.235,section238.236,section238.410,[section |
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| 126 | 126 | | 29321.242,] section573.505,section644.032,andanylocalsalestaxlawasdefinedinsection |
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| 127 | 127 | | 3032.085,andfromthecomputationofthetaxlevied,assessed,orpayablepursuanttosections |
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| 128 | 128 | | 31144.010to144.525,sections144.600to144.761,sections190.335to190.337,section |
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| 129 | 129 | | 32238.235,section238.236,section238.410,[section321.242,] section573.505,section |
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| 130 | 130 | | 33644.032,andanylocalsalestaxlawasdefinedinsection32.085,vendingmachinesorparts |
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| 131 | 131 | | 34forvendingmachinesusedinacommercialvendingbusinesswheresalestaxispaidonthe |
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| 132 | 132 | | 35grossreceiptsderivedfromsuchvendingmachines. |
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| 133 | 133 | | 321.244.1.Anyfireprotectiondistrictwhichhasrevisedorreducedanylevywhich |
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| 134 | 134 | | 2ithasbeenauthorizedtoimposeundertheprovisionsofsection321.225,321.240,[321.241,] |
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| 135 | 135 | | 3321.243,[321.246,] 321.610,or321.620,underanyprovisionoftheconstitutionorlawsof |
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| 136 | 136 | | 4thisstate,mayincreaseeachsuchrevisedorreducedlevyupto,butnotinexcessof,the |
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| 137 | 137 | | 5maximumlimitsallowedunderthesectionauthorizingtherateoflevysoughttobeincreased |
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| 138 | 138 | | HCSHB247 4 6bysubmittingthefollowingpropositiontothevotersofthedistrictatanyprimary,generalor |
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| 139 | 139 | | 7specialelection: |
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| 140 | 140 | | 8 Shalltheboardofdirectorsofthe______FireProtectionDistrictbe |
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| 141 | 141 | | 9 authorizedtoincreasetherateoflevyfor______(insertpurposeof |
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| 142 | 142 | | 10 whichtaxislevied)from______centsto______centsoneachone |
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| 143 | 143 | | 11 hundreddollarsofassessedvaluation? |
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| 144 | 144 | | 12☐Yes☐No |
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| 145 | 145 | | 13 2.Ifanyofthepropositionssubmittedundersubsection1ofthissectionisapproved |
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| 146 | 146 | | 14byamajorityofthevotersofthedistrictvotingthereon,theboardofdirectorsmayincrease |
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| 147 | 147 | | 15thelevywhichwasthesubjectofsuchpropositiontotheamountauthorizedbysuch |
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| 148 | 148 | | 16proposition. |
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| 149 | 149 | | 321.900.1.Thegoverningbodyofanyfireprotectiondistrict,orthegoverning |
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| 150 | 150 | | 2bodyofanymunicipalityhavingamunicipalfiredepartmentorcontractingforfire |
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| 151 | 151 | | 3protectionservices,mayimposeasalestaxinanamountofuptoone-halfofonepercent |
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| 152 | 152 | | 4onallretailsalesmadeinsuchfireprotectiondistrictormunicipalitythataresubjectto |
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| 153 | 153 | | 5taxationundertheprovisionsofsections144.010to144.525.Thetaxauthorizedbythis |
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| 154 | 154 | | 6sectionshallbeinadditiontoanyandallothersalestaxesallowedbylaw,exceptthatno |
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| 155 | 155 | | 7salestaximposedundertheprovisionsofthissectionshallbeeffectiveunlessthe |
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| 156 | 156 | | 8governingbodyofthefireprotectiondistrictormunicipalitysubmitstothevotersofthe |
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| 157 | 157 | | 9fireprotectiondistrictormunicipality,atacountyorstategeneralelection,aproposal |
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| 158 | 158 | | 10toauthorizethegoverningbodyofthefireprotectiondistrictormunicipalitytoimpose |
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| 159 | 159 | | 11atax. |
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| 160 | 160 | | 12 2.Theballotofsubmissionshallcontain,butnotbelimitedto,thefollowing |
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| 161 | 161 | | 13language: |
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| 162 | 162 | | 14 Shall______(insertnameofdistrictormunicipality)imposea |
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| 163 | 163 | | 15 salestaxof______(insertamount)forthepurposeofproviding |
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| 164 | 164 | | 16 revenuesfortheoperationofthe______(insertfireprotection |
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| 165 | 165 | | 17 district/municipalfiredepartment/municipalcontractforfire |
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| 166 | 166 | | 18 protectionservices)? |
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| 167 | 167 | | 19☐YES☐NO |
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| 168 | 168 | | 20 Ifyouareinfavorofthequestion,placean"X"inthebox |
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| 169 | 169 | | 21 opposite"YES".Ifyouareopposedtothequestion,placean"X" |
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| 170 | 170 | | 22 intheboxopposite"NO". |
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| 171 | 171 | | 23 |
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| 172 | 172 | | 24Ifamajorityofthevotescastontheproposalbythequalifiedvotersvotingthereonare |
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| 173 | 173 | | 25infavoroftheproposal,thesalestaxauthorizedinthissectionshallbeineffect. |
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| 174 | 174 | | 26However,ifamajorityofthevotescastbythequalifiedvotersvotingthereondonotvote |
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| 175 | 175 | | HCSHB247 5 27infavorofthetaxauthorizedbythissection,thegoverningbodyofthefireprotection |
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| 176 | 176 | | 28districtormunicipalityshallnotimposethesalestaxauthorizedinthissectionunless |
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| 177 | 177 | | 29anduntilthegoverningbodyofthefireprotectiondistrictormunicipalityresubmitsa |
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| 178 | 178 | | 30proposaltoauthorizethegoverningbodyofthefireprotectiondistrictormunicipality |
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| 179 | 179 | | 31toimposethesalestaxauthorizedbythissectionandsuchproposalisapprovedbya |
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| 180 | 180 | | 32majorityofthequalifiedvotersvotingthereon. |
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| 181 | 181 | | 33 3.Allrevenuereceivedbyafireprotectiondistrictormunicipalityfromthetax |
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| 182 | 182 | | 34authorizedundertheprovisionsofthissectionshallbedepositedinaspecialtrustfund |
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| 183 | 183 | | 35andshallbeusedsolelyfortheoperationofthefireprotectiondistrict,themunicipal |
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| 184 | 184 | | 36firedepartment,orthemunicipalcontractforfireprotectionservices. |
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| 185 | 185 | | 37 4.Allsalestaxescollectedbythedirectorofrevenueunderthissectiononbehalf |
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| 186 | 186 | | 38ofanyfireprotectiondistrictormunicipality,lessonepercentforcostofcollection |
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| 187 | 187 | | 39whichshallbedepositedinthestate'sgeneralrevenuefundafterpaymentofpremiums |
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| 188 | 188 | | 40forsuretybondsasprovidedinsection32.087,shallbedepositedinaspecialtrustfund, |
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| 189 | 189 | | 41whichisherebycreated,tobeknownasthe"FireProtectionSalesTaxTrustFund". |
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| 190 | 190 | | 42Themoneysinthefundshallnotbedeemedtobestatefundsandshallnotbe |
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| 191 | 191 | | 43commingledwithanyfundsofthestate.Thedirectorofrevenueshallkeepaccurate |
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| 192 | 192 | | 44recordsoftheamountofmoneysinthefundandwhichwerecollectedineachfire |
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| 193 | 193 | | 45protectiondistrictormunicipalityimposingasalestaxpursuanttothissection,andthe |
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| 194 | 194 | | 46recordsshallbeopentotheinspectionofofficersofthefireprotectiondistrictor |
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| 195 | 195 | | 47municipalityandthepublic.Notlaterthanthetenthdayofeachmonth,thedirectorof |
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| 196 | 196 | | 48revenueshalldistributeallmoneysdepositedinthetrustfundduringthepreceding |
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| 197 | 197 | | 49monthtothefireprotectiondistrictormunicipalitythatleviedthetax.Suchfundsshall |
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| 198 | 198 | | 50bedepositedwiththetreasurerofeachsuchfireprotectiondistrictormunicipality,and |
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| 199 | 199 | | 51allexpendituresoffundsarisingfromthefireprotectionsalestaxtrustfundshallbefor |
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| 200 | 200 | | 52theoperationofthefireprotectiondistrict,themunicipalfiredepartment,orthe |
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| 201 | 201 | | 53municipalcontractforfireprotectionservicesandfornootherpurpose. |
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| 202 | 202 | | 54 5.Thedirectorofrevenuemaymakerefundsfromtheamountsinthetrustfund |
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| 203 | 203 | | 55andcreditedtoanyfireprotectiondistrictormunicipalityforerroneouspaymentsand |
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| 204 | 204 | | 56overpaymentsmadeandmayredeemdishonoredchecksanddraftsdepositedtothe |
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| 205 | 205 | | 57creditofsuchfireprotectiondistrictsormunicipalities.Ifanyfireprotectiondistrictor |
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| 206 | 206 | | 58municipalityabolishesthetax,thefireprotectiondistrictormunicipalityshallnotifythe |
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| 207 | 207 | | 59directorofrevenueoftheactionatleastninetydayspriortotheeffectivedateofthe |
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| 208 | 208 | | 60repealandthedirectorofrevenuemayorderretentioninthetrustfund,foraperiodof |
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| 209 | 209 | | 61oneyear,oftwopercentoftheamountcollectedafterreceiptofsuchnoticetocover |
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| 210 | 210 | | 62possiblerefundsoroverpaymentofthetaxandtoredeemdishonoredchecksanddrafts |
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| 211 | 211 | | 63depositedtothecreditofsuchaccounts.Afteroneyearhaselapsedaftertheeffective |
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| 212 | 212 | | HCSHB247 6 64dateofabolitionofthetaxinsuchfireprotectiondistrictormunicipality,thedirectorof |
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| 213 | 213 | | 65revenueshallremitthebalanceintheaccounttothefireprotectiondistrictor |
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| 214 | 214 | | 66municipalityandclosetheaccountofthatfireprotectiondistrictormunicipality.The |
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| 215 | 215 | | 67directorofrevenueshallnotifyeachfireprotectiondistrictormunicipalityofeach |
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| 216 | 216 | | 68instanceofanyamountrefundedoranycheckredeemedfromreceiptsduethefire |
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| 217 | 217 | | 69protectiondistrictormunicipality.Intheeventataxwithinafireprotectiondistrictis |
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| 218 | 218 | | 70approvedpursuanttothissectionandsuchfireprotectiondistrictisdissolved,ifthe |
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| 219 | 219 | | 71boundariesofthefireprotectiondistrictareidenticaltothatofthecity,thetaxshall |
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| 220 | 220 | | 72continueandproceedsshallbedistributedtothegoverningbodyofthecityformerly |
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| 221 | 221 | | 73containingthefireprotectiondistrictandtheproceedsofthetaxshallbeusedforfire |
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| 222 | 222 | | 74protectionserviceswithinsuchcity. |
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| 223 | 223 | | 75 6.Exceptasmodifiedinthissection,allprovisionsofsections32.085and32.087 |
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| 224 | 224 | | 76shallapplytothetaximposedpursuanttothissection. |
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| 225 | 225 | | 77 7.Notwithstandinganyprovisionofthissectionoranyotherlawtothecontrary, |
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| 226 | 226 | | 78anyfireprotectiondistrictormunicipalitywithapublicsafetysalestaxineffectpriorto |
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| 227 | 227 | | 79August28,2023,may: |
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| 228 | 228 | | 80 (1)Continuetoimposethepublicsafetysalestaxpreviouslyauthorized;or |
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| 229 | 229 | | 81 (2)Imposeanewpublicsafetysalestaxasprovidedunderthissection;however, |
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| 230 | 230 | | 82suchfireprotectiondistrictormunicipalityshallnotenactanewpublicsafetysalestax |
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| 231 | 231 | | 83underthissectionwithoutdiscontinuinganypublicsafetysalestaxauthorizedpriorto |
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| 232 | 232 | | 84August28,2023. |
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| 233 | 233 | | 85 8.Theprovisionsofthissectionshallnotbeconstruedasanauthorizationupon |
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| 234 | 234 | | 86anysalestaxpreviouslyauthorized. |
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| 235 | 235 | | 87 9.Thissectionshallnotapplytoanycountywithmorethanonemillion |
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| 236 | 236 | | 88inhabitants. |
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| 237 | 237 | | [94.900.1.(1)Thegoverningbodyofthefollowingcitiesmay |
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| 238 | 238 | | 2 imposeataxasprovidedinthissection: |
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| 239 | 239 | | 3 (a)Anycityofthethirdclassificationwithmorethantenthousand |
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| 240 | 240 | | 4 eighthundredbutlessthantenthousandninehundredinhabitantslocatedat |
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| 241 | 241 | | 5 leastpartlywithinacountyofthefirstclassificationwithmorethanone |
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| 242 | 242 | | 6 hundredeighty-fourthousandbutlessthanonehundredeighty-eightthousand |
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| 243 | 243 | | 7 inhabitants; |
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| 244 | 244 | | 8 (b)Anycityofthefourthclassificationwithmorethanfourthousand |
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| 245 | 245 | | 9 fivehundredbutfewerthanfivethousandinhabitants; |
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| 246 | 246 | | 10 (c)Anycityofthefourthclassificationwithmorethaneightthousand |
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| 247 | 247 | | 11 ninehundredbutfewerthanninethousandinhabitants; |
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| 248 | 248 | | 12 (d)Anyhomerulecitywithmorethanforty-eightthousandbutfewer |
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| 249 | 249 | | 13 thanforty-ninethousandinhabitants; |
|---|
| 250 | 250 | | 14 (e)Anyhomerulecitywithmorethanseventy-threethousandbut |
|---|
| 251 | 251 | | 15 fewerthanseventy-fivethousandinhabitants; |
|---|
| 252 | 252 | | HCSHB247 7 16 (f)Anycityofthefourthclassificationwithmorethanthirteen |
|---|
| 253 | 253 | | 17 thousandfivehundredbutfewerthansixteenthousandinhabitants; |
|---|
| 254 | 254 | | 18 (g)Anycityofthefourthclassificationwithmorethanseventhousand |
|---|
| 255 | 255 | | 19 butfewerthaneightthousandinhabitants; |
|---|
| 256 | 256 | | 20 (h)Anycityofthefourthclassificationwithmorethanfourthousand |
|---|
| 257 | 257 | | 21 butfewerthanfourthousandfivehundredinhabitantsandlocatedinany |
|---|
| 258 | 258 | | 22 countyofthefirstclassificationwithmorethanonehundredfiftythousandbut |
|---|
| 259 | 259 | | 23 fewerthantwohundredthousandinhabitants; |
|---|
| 260 | 260 | | 24 (i)Anycityofthethirdclassificationwithmorethanthirteenthousand |
|---|
| 261 | 261 | | 25 butfewerthanfifteenthousandinhabitantsandlocatedinanycountyofthe |
|---|
| 262 | 262 | | 26 thirdclassificationwithoutatownshipformofgovernmentandwithmorethan |
|---|
| 263 | 263 | | 27 thirty-threethousandbutfewerthanthirty-seventhousandinhabitants;or |
|---|
| 264 | 264 | | 28 (j)Anycityofthefourthclassificationwithmorethanthreethousand |
|---|
| 265 | 265 | | 29 butfewerthanthreethousandthreehundredinhabitantsandlocatedinany |
|---|
| 266 | 266 | | 30 countyofthethirdclassificationwithoutatownshipformofgovernmentand |
|---|
| 267 | 267 | | 31 withmorethaneighteenthousandbutfewerthantwentythousandinhabitants |
|---|
| 268 | 268 | | 32 andthatisnotthecountyseatofsuchcounty. |
|---|
| 269 | 269 | | 33 (2)Thegoverningbodyofanycitylistedinsubdivision(1)ofthis |
|---|
| 270 | 270 | | 34 subsectionisherebyauthorizedtoimpose,byordinanceororder,asalestaxin |
|---|
| 271 | 271 | | 35 theamountofuptoone-halfofonepercentonallretailsalesmadeinsuchcity |
|---|
| 272 | 272 | | 36 whicharesubjecttotaxationundertheprovisionsofsections144.010to |
|---|
| 273 | 273 | | 37 144.525forthepurposeofimprovingthepublicsafetyforsuchcity,including |
|---|
| 274 | 274 | | 38 butnotlimitedtoexpendituresonequipment,cityemployeesalariesand |
|---|
| 275 | 275 | | 39 benefits,andfacilitiesforpolice,fireandemergencymedicalproviders.The |
|---|
| 276 | 276 | | 40 taxauthorizedbythissectionshallbeinadditiontoanyandallothersales |
|---|
| 277 | 277 | | 41 taxesallowedbylaw,exceptthatnoordinanceororderimposingasalestax |
|---|
| 278 | 278 | | 42 pursuanttotheprovisionsofthissectionshallbeeffectiveunlessthe |
|---|
| 279 | 279 | | 43 governingbodyofthecitysubmitstothevotersofthecity,atacountyorstate |
|---|
| 280 | 280 | | 44 general,primaryorspecialelection,aproposaltoauthorizethegoverning |
|---|
| 281 | 281 | | 45 bodyofthecitytoimposeatax. |
|---|
| 282 | 282 | | 46 2.Iftheproposalsubmittedinvolvesonlyauthorizationtoimposethe |
|---|
| 283 | 283 | | 47 taxauthorizedbythissection,theballotofsubmissionshallcontain,butneed |
|---|
| 284 | 284 | | 48 notbelimitedto,thefollowinglanguage: |
|---|
| 285 | 285 | | 49 Shallthecityof______(city'sname)imposeacitywidesalestaxof__ |
|---|
| 286 | 286 | | 50 ____(insertamount)forthepurposeofimprovingthepublicsafetyof |
|---|
| 287 | 287 | | 51 thecity? |
|---|
| 288 | 288 | | 52☐Yes☐No |
|---|
| 289 | 289 | | 53 Ifyouareinfavorofthequestion,placean"X"intheboxopposite |
|---|
| 290 | 290 | | 54 "YES".Ifyouareopposedtothequestion,placean"X"inthebox |
|---|
| 291 | 291 | | 55 opposite"NO". |
|---|
| 292 | 292 | | 56 |
|---|
| 293 | 293 | | 57 Ifamajorityofthevotescastontheproposalbythequalifiedvotersvoting |
|---|
| 294 | 294 | | 58 thereonareinfavoroftheproposalsubmittedpursuanttothissubsection,then |
|---|
| 295 | 295 | | 59 theordinanceororderandanyamendmentstheretoshallbeineffectonthe |
|---|
| 296 | 296 | | 60 firstdayofthesecondcalendarquarterafterthedirectorofrevenuereceives |
|---|
| 297 | 297 | | 61 notificationofadoptionofthelocalsalestax.Ifaproposalreceiveslessthan |
|---|
| 298 | 298 | | 62 therequiredmajority,thenthegoverningbodyofthecityshallhavenopower |
|---|
| 299 | 299 | | HCSHB247 8 63 toimposethesalestaxhereinauthorizedunlessanduntilthegoverningbody |
|---|
| 300 | 300 | | 64 ofthecityshallagainhavesubmittedanotherproposaltoauthorizethe |
|---|
| 301 | 301 | | 65 governingbodyofthecitytoimposethesalestaxauthorizedbythissection |
|---|
| 302 | 302 | | 66 andsuchproposalisapprovedbytherequiredmajorityofthequalifiedvoters |
|---|
| 303 | 303 | | 67 votingthereon.However,innoeventshallaproposalpursuanttothissection |
|---|
| 304 | 304 | | 68 besubmittedtothevoterssoonerthantwelvemonthsfromthedateofthelast |
|---|
| 305 | 305 | | 69 proposalpursuanttothissection. |
|---|
| 306 | 306 | | 70 3.Allrevenuereceivedbyacityfromthetaxauthorizedunderthe |
|---|
| 307 | 307 | | 71 provisionsofthissectionshallbedepositedinaspecialtrustfundandshallbe |
|---|
| 308 | 308 | | 72 usedsolelyforimprovingthepublicsafetyforsuchcityforsolongasthetax |
|---|
| 309 | 309 | | 73 shallremainineffect. |
|---|
| 310 | 310 | | 74 4.Oncethetaxauthorizedbythissectionisabolishedoristerminated |
|---|
| 311 | 311 | | 75 byanymeans,allfundsremaininginthespecialtrustfundshallbeusedsolely |
|---|
| 312 | 312 | | 76 forimprovingthepublicsafetyforthecity.Anyfundsinsuchspecialtrust |
|---|
| 313 | 313 | | 77 fundwhicharenotneededforcurrentexpendituresmaybeinvestedbythe |
|---|
| 314 | 314 | | 78 governingbodyinaccordancewithapplicablelawsrelatingtotheinvestment |
|---|
| 315 | 315 | | 79 ofothercityfunds. |
|---|
| 316 | 316 | | 80 5.Allsalestaxescollectedbythedirectorofthedepartmentof |
|---|
| 317 | 317 | | 81 revenueunderthissectiononbehalfofanycity,lessonepercentforcostof |
|---|
| 318 | 318 | | 82 collectionwhichshallbedepositedinthestate'sgeneralrevenuefundafter |
|---|
| 319 | 319 | | 83 paymentofpremiumsforsuretybondsasprovidedinsection32.087,shallbe |
|---|
| 320 | 320 | | 84 depositedinaspecialtrustfund,whichisherebycreated,tobeknownasthe |
|---|
| 321 | 321 | | 85 "CityPublicSafetySalesTaxTrustFund".Themoneysinthetrustfundshall |
|---|
| 322 | 322 | | 86 notbedeemedtobestatefundsandshallnotbecommingledwithanyfundsof |
|---|
| 323 | 323 | | 87 thestate.Theprovisionsofsection33.080tothecontrarynotwithstanding, |
|---|
| 324 | 324 | | 88 moneyinthisfundshallnotbetransferredandplacedtothecreditofthe |
|---|
| 325 | 325 | | 89 generalrevenuefund.Thedirectorofthedepartmentofrevenueshallkeep |
|---|
| 326 | 326 | | 90 accuraterecordsoftheamountofmoneyinthetrustandwhichwascollected |
|---|
| 327 | 327 | | 91 ineachcityimposingasalestaxpursuanttothissection,andtherecordsshall |
|---|
| 328 | 328 | | 92 beopentotheinspectionofofficersofthecityandthepublic.Notlaterthan |
|---|
| 329 | 329 | | 93 thetenthdayofeachmonththedirectorofthedepartmentofrevenueshall |
|---|
| 330 | 330 | | 94 distributeallmoneysdepositedinthetrustfundduringtheprecedingmonthto |
|---|
| 331 | 331 | | 95 thecitywhichleviedthetax;suchfundsshallbedepositedwiththecity |
|---|
| 332 | 332 | | 96 treasurerofeachsuchcity,andallexpendituresoffundsarisingfromthetrust |
|---|
| 333 | 333 | | 97 fundshallbebyanappropriationacttobeenactedbythegoverningbodyof |
|---|
| 334 | 334 | | 98 eachsuchcity.Expendituresmaybemadefromthefundforanyfunctions |
|---|
| 335 | 335 | | 99 authorizedintheordinanceororderadoptedbythegoverningbodysubmitting |
|---|
| 336 | 336 | | 100 thetaxtothevoters. |
|---|
| 337 | 337 | | 101 6.Thedirectorofthedepartmentofrevenuemaymakerefundsfrom |
|---|
| 338 | 338 | | 102 theamountsinthetrustfundandcreditedtoanycityforerroneouspayments |
|---|
| 339 | 339 | | 103 andoverpaymentsmade,andmayredeemdishonoredchecksanddrafts |
|---|
| 340 | 340 | | 104 depositedtothecreditofsuchcities.Ifanycityabolishesthetax,thecity |
|---|
| 341 | 341 | | 105 shallnotifythedirectorofthedepartmentofrevenueoftheactionatleast |
|---|
| 342 | 342 | | 106 ninetydayspriortotheeffectivedateoftherepealandthedirectorofthe |
|---|
| 343 | 343 | | 107 departmentofrevenuemayorderretentioninthetrustfund,foraperiodofone |
|---|
| 344 | 344 | | 108 year,oftwopercentoftheamountcollectedafterreceiptofsuchnoticeto |
|---|
| 345 | 345 | | 109 coverpossiblerefundsoroverpaymentofthetaxandtoredeemdishonored |
|---|
| 346 | 346 | | 110 checksanddraftsdepositedtothecreditofsuchaccounts.Afteroneyearhas |
|---|
| 347 | 347 | | HCSHB247 9 111 elapsedaftertheeffectivedateofabolitionofthetaxinsuchcity,thedirector |
|---|
| 348 | 348 | | 112 ofthedepartmentofrevenueshallremitthebalanceintheaccounttothecity |
|---|
| 349 | 349 | | 113 andclosetheaccountofthatcity.Thedirectorofthedepartmentofrevenue |
|---|
| 350 | 350 | | 114 shallnotifyeachcityofeachinstanceofanyamountrefundedoranycheck |
|---|
| 351 | 351 | | 115 redeemedfromreceiptsduethecity. |
|---|
| 352 | 352 | | 116 7.Exceptasmodifiedinthissection,allprovisionsofsections32.085 |
|---|
| 353 | 353 | | 117 and32.087shallapplytothetaximposedpursuanttothissection.] |
|---|
| 354 | 354 | | [94.902.1.Thegoverningbodiesofthefollowingcitiesmayimposea |
|---|
| 355 | 355 | | 2 taxasprovidedinthissection: |
|---|
| 356 | 356 | | 3 (1)Anycityofthethirdclassificationwithmorethantwenty-six |
|---|
| 357 | 357 | | 4 thousandthreehundredbutlessthantwenty-sixthousandsevenhundred |
|---|
| 358 | 358 | | 5 inhabitants; |
|---|
| 359 | 359 | | 6 (2)Anycityofthefourthclassificationwithmorethanthirtythousand |
|---|
| 360 | 360 | | 7 threehundredbutfewerthanthirtythousandsevenhundredinhabitants; |
|---|
| 361 | 361 | | 8 (3)Anycityofthefourthclassificationwithmorethantwenty-four |
|---|
| 362 | 362 | | 9 thousandeighthundredbutfewerthantwenty-fivethousandinhabitants; |
|---|
| 363 | 363 | | 10 (4)Anyspecialchartercitywithmorethantwenty-ninethousandbut |
|---|
| 364 | 364 | | 11 fewerthanthirty-twothousandinhabitants; |
|---|
| 365 | 365 | | 12 (5)Anycityofthethirdclassificationwithmorethanfourthousand |
|---|
| 366 | 366 | | 13 butfewerthanfourthousandfivehundredinhabitantsandlocatedinany |
|---|
| 367 | 367 | | 14 countyofthefirstclassificationwithmorethantwohundredthousandbut |
|---|
| 368 | 368 | | 15 fewerthantwohundredsixtythousandinhabitants; |
|---|
| 369 | 369 | | 16 (6)Anycityofthefourthclassificationwithmorethanninethousand |
|---|
| 370 | 370 | | 17 fivehundredbutfewerthantenthousandeighthundredinhabitants; |
|---|
| 371 | 371 | | 18 (7)Anycityofthefourthclassificationwithmorethanfivehundred |
|---|
| 372 | 372 | | 19 eightybutfewerthansixhundredfiftyinhabitants; |
|---|
| 373 | 373 | | 20 (8)Anycityofthefourthclassificationwithmorethantwothousand |
|---|
| 374 | 374 | | 21 sevenhundredbutfewerthanthreethousandinhabitantsandlocatedinany |
|---|
| 375 | 375 | | 22 countyofthefirstclassificationwithmorethaneighty-threethousandbut |
|---|
| 376 | 376 | | 23 fewerthanninety-twothousandinhabitants;or |
|---|
| 377 | 377 | | 24 (9)Anycityofthefourthclassificationwithmorethantwothousand |
|---|
| 378 | 378 | | 25 fourhundredbutfewerthantwothousandsevenhundredinhabitantsand |
|---|
| 379 | 379 | | 26 locatedinanycountyofthethirdclassificationwithoutatownshipformof |
|---|
| 380 | 380 | | 27 governmentandwithmorethantenthousandbutfewerthantwelvethousand |
|---|
| 381 | 381 | | 28 inhabitants. |
|---|
| 382 | 382 | | 29 2.Thegoverningbodyofanycitylistedinsubsection1ofthissection |
|---|
| 383 | 383 | | 30 mayimpose,byorderorordinance,asalestaxonallretailsalesmadeinthe |
|---|
| 384 | 384 | | 31 citywhicharesubjecttotaxationunderchapter144.Thetaxauthorizedinthis |
|---|
| 385 | 385 | | 32 sectionmaybeimposedinanamountofuptoone-halfofonepercent,and |
|---|
| 386 | 386 | | 33 shallbeimposedsolelyforthepurposeofimprovingthepublicsafetyforsuch |
|---|
| 387 | 387 | | 34 city,includingbutnotlimitedtoexpendituresonequipment,cityemployee |
|---|
| 388 | 388 | | 35 salariesandbenefits,andfacilitiesforpolice,fireandemergencymedical |
|---|
| 389 | 389 | | 36 providers.Thetaxauthorizedinthissectionshallbeinadditiontoallother |
|---|
| 390 | 390 | | 37 salestaxesimposedbylaw,andshallbestatedseparatelyfromallother |
|---|
| 391 | 391 | | 38 chargesandtaxes.Theorderorordinanceimposingasalestaxunderthis |
|---|
| 392 | 392 | | 39 sectionshallnotbecomeeffectiveunlessthegoverningbodyofthecity |
|---|
| 393 | 393 | | 40 submitstothevotersresidingwithinthecity,atacountyorstategeneral, |
|---|
| 394 | 394 | | HCSHB247 10 41 primary,orspecialelection,aproposaltoauthorizethegoverningbodyofthe |
|---|
| 395 | 395 | | 42 citytoimposeataxunderthissection. |
|---|
| 396 | 396 | | 43 3.Theballotofsubmissionforthetaxauthorizedinthissectionshall |
|---|
| 397 | 397 | | 44 beinsubstantiallythefollowingform: |
|---|
| 398 | 398 | | 45 Shallthecityof______(city'sname)imposeacitywidesalestaxata |
|---|
| 399 | 399 | | 46 rateof______(insertrateofpercent)percentforthepurposeof |
|---|
| 400 | 400 | | 47 improvingthepublicsafetyofthecity? |
|---|
| 401 | 401 | | 48☐Yes☐No |
|---|
| 402 | 402 | | 49 Ifyouareinfavorofthequestion,placean"X"intheboxopposite |
|---|
| 403 | 403 | | 50 "YES".Ifyouareopposedtothequestion,placean"X"inthebox |
|---|
| 404 | 404 | | 51 opposite"NO". |
|---|
| 405 | 405 | | 52 |
|---|
| 406 | 406 | | 53 Ifamajorityofthevotescastontheproposalbythequalifiedvotersvoting |
|---|
| 407 | 407 | | 54 thereonareinfavoroftheproposal,thentheordinanceororderandany |
|---|
| 408 | 408 | | 55 amendmentstotheorderorordinanceshallbecomeeffectiveonthefirstday |
|---|
| 409 | 409 | | 56 ofthesecondcalendarquarterafterthedirectorofrevenuereceivesnoticeof |
|---|
| 410 | 410 | | 57 theadoptionofthesalestax.Ifamajorityofthevotescastontheproposalby |
|---|
| 411 | 411 | | 58 thequalifiedvotersvotingthereonareopposedtotheproposal,thenthetax |
|---|
| 412 | 412 | | 59 shallnotbecomeeffectiveunlesstheproposalisresubmittedunderthissection |
|---|
| 413 | 413 | | 60 tothequalifiedvotersandsuchproposalisapprovedbyamajorityofthe |
|---|
| 414 | 414 | | 61 qualifiedvotersvotingontheproposal.However,innoeventshallaproposal |
|---|
| 415 | 415 | | 62 underthissectionbesubmittedtothevoterssoonerthantwelvemonthsfrom |
|---|
| 416 | 416 | | 63 thedateofthelastproposalunderthissection. |
|---|
| 417 | 417 | | 64 4.Anysalestaximposedunderthissectionshallbeadministered, |
|---|
| 418 | 418 | | 65 collected,enforced,andoperatedasrequiredinsection32.087.Allsalestaxes |
|---|
| 419 | 419 | | 66 collectedbythedirectorofthedepartmentofrevenueunderthissectionon |
|---|
| 420 | 420 | | 67 behalfofanycity,lessonepercentforcostofcollectionwhichshallbe |
|---|
| 421 | 421 | | 68 depositedinthestate'sgeneralrevenuefundafterpaymentofpremiumsfor |
|---|
| 422 | 422 | | 69 suretybondsasprovidedinsection32.087,shallbedepositedinaspecialtrust |
|---|
| 423 | 423 | | 70 fund,whichisherebycreatedinthestatetreasury,tobeknownasthe"City |
|---|
| 424 | 424 | | 71 PublicSafetySalesTaxTrustFund".Themoneysinthetrustfundshallnotbe |
|---|
| 425 | 425 | | 72 deemedtobestatefundsandshallnotbecommingledwithanyfundsofthe |
|---|
| 426 | 426 | | 73 state.Theprovisionsofsection33.080tothecontrarynotwithstanding, |
|---|
| 427 | 427 | | 74 moneyinthisfundshallnotbetransferredandplacedtothecreditofthe |
|---|
| 428 | 428 | | 75 generalrevenuefund.Thedirectorshallkeepaccuraterecordsoftheamount |
|---|
| 429 | 429 | | 76 ofmoneyinthetrustfundandwhichwascollectedineachcityimposinga |
|---|
| 430 | 430 | | 77 salestaxunderthissection,andtherecordsshallbeopentotheinspectionof |
|---|
| 431 | 431 | | 78 officersofthecityandthepublic.Notlaterthanthetenthdayofeachmonth |
|---|
| 432 | 432 | | 79 thedirectorshalldistributeallmoneysdepositedinthetrustfundduringthe |
|---|
| 433 | 433 | | 80 precedingmonthtothecitywhichleviedthetax.Suchfundsshallbe |
|---|
| 434 | 434 | | 81 depositedwiththecitytreasurerofeachsuchcity,andallexpendituresof |
|---|
| 435 | 435 | | 82 fundsarisingfromthetrustfundshallbebyanappropriationacttobeenacted |
|---|
| 436 | 436 | | 83 bythegoverningbodyofeachsuchcity.Expendituresmaybemadefromthe |
|---|
| 437 | 437 | | 84 fundforanyfunctionsauthorizedintheordinanceororderadoptedbythe |
|---|
| 438 | 438 | | 85 governingbodysubmittingthetaxtothevoters.Ifthetaxisrepealed,all |
|---|
| 439 | 439 | | 86 fundsremaininginthespecialtrustfundshallcontinuetobeusedsolelyfor |
|---|
| 440 | 440 | | 87 thedesignatedpurposes.Anyfundsinthespecialtrustfundwhicharenot |
|---|
| 441 | 441 | | HCSHB247 11 88 neededforcurrentexpendituresshallbeinvestedinthesamemannerasother |
|---|
| 442 | 442 | | 89 fundsareinvested.Anyinterestandmoneysearnedonsuchinvestmentsshall |
|---|
| 443 | 443 | | 90 becreditedtothefund. |
|---|
| 444 | 444 | | 91 5.Thedirectorofthedepartmentofrevenuemayauthorizethestate |
|---|
| 445 | 445 | | 92 treasurertomakerefundsfromtheamountsinthetrustfundandcreditedto |
|---|
| 446 | 446 | | 93 anycityforerroneouspaymentsandoverpaymentsmade,andmayredeem |
|---|
| 447 | 447 | | 94 dishonoredchecksanddraftsdepositedtothecreditofsuchcities.Ifanycity |
|---|
| 448 | 448 | | 95 abolishesthetax,thecityshallnotifythedirectoroftheactionatleastninety |
|---|
| 449 | 449 | | 96 daysbeforetheeffectivedateoftherepeal,andthedirectormayorder |
|---|
| 450 | 450 | | 97 retentioninthetrustfund,foraperiodofoneyear,oftwopercentofthe |
|---|
| 451 | 451 | | 98 amountcollectedafterreceiptofsuchnoticetocoverpossiblerefundsor |
|---|
| 452 | 452 | | 99 overpaymentofthetaxandtoredeemdishonoredchecksanddraftsdeposited |
|---|
| 453 | 453 | | 100 tothecreditofsuchaccounts.Afteroneyearhaselapsedaftertheeffective |
|---|
| 454 | 454 | | 101 dateofabolitionofthetaxinsuchcity,thedirectorshallremitthebalancein |
|---|
| 455 | 455 | | 102 theaccounttothecityandclosetheaccountofthatcity.Thedirectorshall |
|---|
| 456 | 456 | | 103 notifyeachcityofeachinstanceofanyamountrefundedoranycheck |
|---|
| 457 | 457 | | 104 redeemedfromreceiptsduethecity. |
|---|
| 458 | 458 | | 105 6.Thegoverningbodyofanycitythathasadoptedthesalestax |
|---|
| 459 | 459 | | 106 authorizedinthissectionmaysubmitthequestionofrepealofthetaxtothe |
|---|
| 460 | 460 | | 107 votersonanydateavailableforelectionsforthecity.Theballotofsubmission |
|---|
| 461 | 461 | | 108 shallbeinsubstantiallythefollowingform: |
|---|
| 462 | 462 | | 109 Shall______(insertthenameofthecity)repealthesalestaximposedat |
|---|
| 463 | 463 | | 110 arateof______(insertrateofpercent)percentforthepurposeof |
|---|
| 464 | 464 | | 111 improvingthepublicsafetyofthecity? |
|---|
| 465 | 465 | | 112☐Yes☐No |
|---|
| 466 | 466 | | 113 |
|---|
| 467 | 467 | | 114 Ifamajorityofthevotescastontheproposalareinfavorofrepeal,thatrepeal |
|---|
| 468 | 468 | | 115 shallbecomeeffectiveonDecemberthirty-firstofthecalendaryearinwhich |
|---|
| 469 | 469 | | 116 suchrepealwasapproved.Ifamajorityofthevotescastonthequestionby |
|---|
| 470 | 470 | | 117 thequalifiedvotersvotingthereonareopposedtotherepeal,thenthesalestax |
|---|
| 471 | 471 | | 118 authorizedinthissectionshallremaineffectiveuntilthequestionis |
|---|
| 472 | 472 | | 119 resubmittedunderthissectiontothequalifiedvoters,andtherepealis |
|---|
| 473 | 473 | | 120 approvedbyamajorityofthequalifiedvotersvotingonthequestion. |
|---|
| 474 | 474 | | 121 7.Wheneverthegoverningbodyofanycitythathasadoptedthesales |
|---|
| 475 | 475 | | 122 taxauthorizedinthissectionreceivesapetition,signedbytenpercentofthe |
|---|
| 476 | 476 | | 123 registeredvotersofthecityvotinginthelastgubernatorialelection,callingfor |
|---|
| 477 | 477 | | 124 anelectiontorepealthesalestaximposedunderthissection,thegoverning |
|---|
| 478 | 478 | | 125 bodyshallsubmittothevotersofthecityaproposaltorepealthetax.Ifa |
|---|
| 479 | 479 | | 126 majorityofthevotescastonthequestionbythequalifiedvotersvoting |
|---|
| 480 | 480 | | 127 thereonareinfavoroftherepeal,thatrepealshallbecomeeffectiveon |
|---|
| 481 | 481 | | 128 Decemberthirty-firstofthecalendaryearinwhichsuchrepealwasapproved. |
|---|
| 482 | 482 | | 129 Ifamajorityofthevotescastonthequestionbythequalifiedvotersvoting |
|---|
| 483 | 483 | | 130 thereonareopposedtotherepeal,thenthetaxshallremaineffectiveuntilthe |
|---|
| 484 | 484 | | 131 questionisresubmittedunderthissectiontothequalifiedvotersandtherepeal |
|---|
| 485 | 485 | | 132 isapprovedbyamajorityofthequalifiedvotersvotingonthequestion. |
|---|
| 486 | 486 | | 133 8.Anysalestaximposedunderthissectionbyacitydescribedunder |
|---|
| 487 | 487 | | 134 subdivision(6)ofsubsection1ofthissectionthatisineffectasofDecember |
|---|
| 488 | 488 | | HCSHB247 12 135 31,2038,shallautomaticallyexpire.Nocitydescribedundersubdivision(6) |
|---|
| 489 | 489 | | 136 ofsubsection1ofthissectionshallcollectasalestaxpursuanttothissection |
|---|
| 490 | 490 | | 137 onorafterJanuary1,2039.Subsection7ofthissectionshallnotapplytoa |
|---|
| 491 | 491 | | 138 salestaximposedunderthissectionbyacitydescribedundersubdivision(6) |
|---|
| 492 | 492 | | 139 ofsubsection1ofthissection. |
|---|
| 493 | 493 | | 140 9.Exceptasmodifiedinthissection,allprovisionsofsections32.085 |
|---|
| 494 | 494 | | 141 and32.087shallapplytothetaximposedunderthissection.] |
|---|
| 495 | 495 | | [94.903.1.Thegoverningbodyofanycityofthefourthclassification |
|---|
| 496 | 496 | | 2 withmorethanninethousandfivehundredbutfewerthantenthousandeight |
|---|
| 497 | 497 | | 3 hundredinhabitantsmayimpose,byorderorordinance,asalestaxonallretail |
|---|
| 498 | 498 | | 4 salesmadeinthecitythataresubjecttotaxationunderchapter144.Thetax |
|---|
| 499 | 499 | | 5 authorizedunderthissectionmaybeimposedinanamountofuptoone-half |
|---|
| 500 | 500 | | 6 ofonepercentandshallbeimposedsolelyforthepurposeofimprovingthe |
|---|
| 501 | 501 | | 7 publicsafetyforsuchcityincluding,butnotlimitedto,expenditureson |
|---|
| 502 | 502 | | 8 equipment,citypublicsafetyemployeesalariesandbenefits,andfacilitiesfor |
|---|
| 503 | 503 | | 9 police,fire,andemergencymedicalproviders.Thetaxauthorizedunderthis |
|---|
| 504 | 504 | | 10 sectionshallbeinadditiontoallothersalestaxesimposedbylawandshallbe |
|---|
| 505 | 505 | | 11 statedseparatelyfromallotherchargesandtaxes.Theorderorordinance |
|---|
| 506 | 506 | | 12 imposingasalestaxunderthissectionshallnotbecomeeffectiveunlessthe |
|---|
| 507 | 507 | | 13 governingbodyofthecitysubmitstothevotersresidingwithinthecity,ata |
|---|
| 508 | 508 | | 14 countyorstategeneral,primary,orspecialelection,aproposaltoauthorizethe |
|---|
| 509 | 509 | | 15 governingbodyofthecitytoimposeataxunderthissection. |
|---|
| 510 | 510 | | 16 2.Theballotlanguageforthetaxauthorizedunderthissectionshallbe |
|---|
| 511 | 511 | | 17 insubstantiallythefollowingform: |
|---|
| 512 | 512 | | 18 Shallthecityof______(insertnameofcity)imposeacitywidesales |
|---|
| 513 | 513 | | 19 taxatarateof______(insertrate)percentforthepurposeofimproving |
|---|
| 514 | 514 | | 20 thepublicsafetyofthecity? |
|---|
| 515 | 515 | | 21☐Yes☐No |
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| 516 | 516 | | 22 |
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| 517 | 517 | | 23 Ifamajorityofthevotescastontheproposalbythequalifiedvotersvoting |
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| 518 | 518 | | 24 thereonareinfavoroftheproposal,thentheorderorordinanceandany |
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| 519 | 519 | | 25 amendmentstotheorderorordinanceshallbecomeeffectiveonthefirstday |
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| 520 | 520 | | 26 ofthesecondcalendarquarterafterthedirectorofrevenuereceivesnoticeof |
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| 521 | 521 | | 27 theadoptionofthesalestax.Ifamajorityofthevotescastontheproposalby |
|---|
| 522 | 522 | | 28 thequalifiedvotersvotingthereonareopposedtotheproposal,thenthetax |
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| 523 | 523 | | 29 shallnotbecomeeffectiveunlesstheproposalisresubmittedunderthissection |
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| 524 | 524 | | 30 tothequalifiedvotersandsuchproposalisapprovedbyamajorityofthe |
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| 525 | 525 | | 31 qualifiedvotersvotingontheproposal.However,innoeventshallaproposal |
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| 526 | 526 | | 32 underthissectionberesubmittedtothevoterssoonerthantwelvemonthsfrom |
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| 527 | 527 | | 33 thedateofthefirstproposalunderthissection.Iftheresubmittedproposal |
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| 528 | 528 | | 34 receiveslessthantherequiredmajority,thenthegoverningbodyofthecity |
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| 529 | 529 | | 35 shallhavenopowertoimposethesalestaxhereinauthorized,andthe |
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| 530 | 530 | | 36 authorizationunderthissectionisterminated. |
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| 531 | 531 | | 37 3.Anysalestaximposedunderthissectionshallbeadministered, |
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| 532 | 532 | | 38 collected,enforced,andoperatedasrequiredundersection32.087.Allsales |
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| 533 | 533 | | 39 taxescollectedbythedirectorofrevenueunderthissectiononbehalfofany |
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| 534 | 534 | | HCSHB247 13 40 city,lessonepercentforcostofcollection,whichshallbedepositedinthe |
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| 535 | 535 | | 41 state'sgeneralrevenuefundafterpaymentofpremiumsforsuretybonds,as |
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| 536 | 536 | | 42 providedinsection32.087,shallbedepositedinaspecialtrustfund,whichis |
|---|
| 537 | 537 | | 43 herebycreatedinthestatetreasury,tobeknownasthe"CityPublicSafety |
|---|
| 538 | 538 | | 44 SalesTaxTrustFund".Themoneysinthetrustfundshallnotbedeemedtobe |
|---|
| 539 | 539 | | 45 statefundsandshallnotbecommingledwithanyfundsofthestate.The |
|---|
| 540 | 540 | | 46 provisionsofsection33.080tothecontrarynotwithstanding,moneysinthis |
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| 541 | 541 | | 47 fundshallnotbetransferredandplacedtothecreditofthegeneralrevenue |
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| 542 | 542 | | 48 fund.Thedirectorshallkeepaccuraterecordsoftheamountofmoneysinthe |
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| 543 | 543 | | 49 trustfundandtheamountthatwascollectedineachcityimposingasalestax |
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| 544 | 544 | | 50 underthissection,andtherecordsshallbeopentotheinspectionofofficersof |
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| 545 | 545 | | 51 thecityandthepublic.Nolaterthanthetenthdayofeachmonth,thedirector |
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| 546 | 546 | | 52 shalldistributeallmoneysdepositedinthetrustfundduringthepreceding |
|---|
| 547 | 547 | | 53 monthtothecitywhichleviedthetax.Suchfundsshallbedepositedwiththe |
|---|
| 548 | 548 | | 54 citytreasurerofeachsuchcity,andallexpendituresoffundsarisingfromthe |
|---|
| 549 | 549 | | 55 trustfundshallbebyanappropriationacttobeenactedbythegoverningbody |
|---|
| 550 | 550 | | 56 ofeachsuchcity.Expendituresmaybemadefromthefundforanyfunctions |
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| 551 | 551 | | 57 authorizedintheordinanceororderadoptedbythegoverningbodysubmitting |
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| 552 | 552 | | 58 thetaxtothevoters.Ifthetaxisrepealed,allfundsremaininginthespecial |
|---|
| 553 | 553 | | 59 trustfundshallcontinuetobeusedsolelyforthedesignatedpurposes.Any |
|---|
| 554 | 554 | | 60 fundsinthespecialtrustfundthatarenotneededforcurrentexpendituresshall |
|---|
| 555 | 555 | | 61 beinvestedinthesamemannerasotherfundsareinvested.Anyinterestand |
|---|
| 556 | 556 | | 62 moneysearnedonsuchinvestmentsshallbecreditedtothefund. |
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| 557 | 557 | | 63 4.Thedirectorofrevenuemaymakerefundsfromtheamountsinthe |
|---|
| 558 | 558 | | 64 trustfundandcreditedtoanycityforerroneouspaymentsandoverpayments |
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| 559 | 559 | | 65 madeandmayredeemdishonoredchecksanddraftsdepositedtothecreditof |
|---|
| 560 | 560 | | 66 suchcities.Ifanycityrepealsthetax,thecityshallnotifythedirectorofthe |
|---|
| 561 | 561 | | 67 actionatleastninetydaysbeforetheeffectivedateoftherepeal,andthe |
|---|
| 562 | 562 | | 68 directormayorderretentioninthetrustfund,foraperiodofoneyear,oftwo |
|---|
| 563 | 563 | | 69 percentoftheamountcollectedafterreceiptofsuchnoticetocoverpossible |
|---|
| 564 | 564 | | 70 refundsoroverpaymentofthetaxandtoredeemdishonoredchecksanddrafts |
|---|
| 565 | 565 | | 71 depositedtothecreditofsuchaccounts.Afteroneyearhaselapsedafterthe |
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| 566 | 566 | | 72 effectivedateofabolitionofthetaxinsuchcity,thedirectorshallremitthe |
|---|
| 567 | 567 | | 73 balanceintheaccounttothecityandclosetheaccountofthatcity.The |
|---|
| 568 | 568 | | 74 directorshallnotifyeachcityofeachinstanceofanyamountrefundedorany |
|---|
| 569 | 569 | | 75 checkredeemedfromreceiptsduetothecity. |
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| 570 | 570 | | 76 5.Thegoverningbodyofanycitythathasadoptedthesalestax |
|---|
| 571 | 571 | | 77 authorizedunderthissectionmaysubmitthequestionofrepealofthetaxto |
|---|
| 572 | 572 | | 78 thevotersonanydateavailableforelectionsforthecity.Theballotlanguage |
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| 573 | 573 | | 79 shallbeinsubstantiallythefollowingform: |
|---|
| 574 | 574 | | 80 Shallthecityof______(insertnameofcity)repealthesalestax |
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| 575 | 575 | | 81 imposedatarateof______(insertrate)percentforthepurposeof |
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| 576 | 576 | | 82 improvingthepublicsafetyofthecity? |
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| 577 | 577 | | 83☐Yes☐No |
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| 578 | 578 | | 84 |
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| 579 | 579 | | 85 Ifamajorityofthevotescastonthequestionbythequalifiedvotersvoting |
|---|
| 580 | 580 | | 86 thereonareinfavorofrepeal,thatrepealshallbecomeeffectiveonDecember |
|---|
| 581 | 581 | | HCSHB247 14 87 thirty-firstofthecalendaryearinwhichsuchrepealwasapproved.Ifa |
|---|
| 582 | 582 | | 88 majorityofthevotescastonthequestionbythequalifiedvotersvoting |
|---|
| 583 | 583 | | 89 thereonareopposedtotherepeal,thenthesalestaxauthorizedunderthis |
|---|
| 584 | 584 | | 90 sectionshallremaineffectiveuntilthequestionisresubmittedandapproved |
|---|
| 585 | 585 | | 91 underthissection. |
|---|
| 586 | 586 | | 92 6.Thegoverningbodyofanycitythathasadoptedthesalestax |
|---|
| 587 | 587 | | 93 authorizedunderthissectionshallsubmitthequestionofthecontinuationof |
|---|
| 588 | 588 | | 94 thetaxtothevoterstwenty-fiveyearsfromthedateofitsinceptionandevery |
|---|
| 589 | 589 | | 95 twenty-fiveyearsthereafteronadateavailableforelectionsforthecity.The |
|---|
| 590 | 590 | | 96 ballotlanguageshallbeinsubstantiallythefollowingform: |
|---|
| 591 | 591 | | 97 Shall______(insertnameofcity)continuecollectingasalestax |
|---|
| 592 | 592 | | 98 imposedatarateof______(insertrate)percentforthepurposeof |
|---|
| 593 | 593 | | 99 providingrevenuesfortheoperationofpublicsafetydepartmentsof |
|---|
| 594 | 594 | | 100 thecity? |
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| 595 | 595 | | 101☐Yes☐No |
|---|
| 596 | 596 | | 102 |
|---|
| 597 | 597 | | 103 Ifamajorityofthevotescastonthequestionbythequalifiedvotersvoting |
|---|
| 598 | 598 | | 104 thereonareopposedtocontinuation,therepealshallbecomeeffectiveon |
|---|
| 599 | 599 | | 105 Decemberthirty-firstofthecalendaryearinwhichsuchcontinuationfailedto |
|---|
| 600 | 600 | | 106 beapproved.Ifamajorityofthevotescastonthequestionbythequalified |
|---|
| 601 | 601 | | 107 votersvotingthereonareinfavorofcontinuation,thenthesalestaxauthorized |
|---|
| 602 | 602 | | 108 underthissectionshallremaineffectiveuntilthequestionisresubmittedunder |
|---|
| 603 | 603 | | 109 thissectiontothequalifiedvotersandcontinuationfailstobeapprovedbya |
|---|
| 604 | 604 | | 110 majorityofthequalifiedvotersvotingonthequestion. |
|---|
| 605 | 605 | | 111 7.Exceptasmodifiedunderthissection,allprovisionsofsections |
|---|
| 606 | 606 | | 112 32.085and32.087shallapplytothetaximposedunderthissection.] |
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| 607 | 607 | | [321.241.1.Theboardofdirectorsofanyfireprotectiondistrictmay |
|---|
| 608 | 608 | | 2 levy,ifamajorityofthevotersofthedistrictvotingthereonapprove,in |
|---|
| 609 | 609 | | 3 additiontoallothertaxesheretoforeapproved,anadditionaltaxofnotmore |
|---|
| 610 | 610 | | 4 thantwenty-fivecentsperonehundreddollarsofassessedvaluationtobeused |
|---|
| 611 | 611 | | 5 forthesupportofthedistrict.Thepropositiontolevythetaxauthorizedby |
|---|
| 612 | 612 | | 6 thissubsectionmaybesubmittedbytheboardofdirectorsatthenextannual |
|---|
| 613 | 613 | | 7 electionofthemembersoftheboardoratanyregularmunicipalorschool |
|---|
| 614 | 614 | | 8 electionconductedbythecountyclerkorboardofelectioncommissionersin |
|---|
| 615 | 615 | | 9 suchdistrictorataspecialelectioncalledforthepurpose,oruponpetitionof |
|---|
| 616 | 616 | | 10 fivehundredregisteredvotersofthedistrict.Aseparateballotcontainingthe |
|---|
| 617 | 617 | | 11 questionshallreadasfollows: |
|---|
| 618 | 618 | | 12 Shalltheboardofdirectorsofthe______FireProtectionDistrictbe |
|---|
| 619 | 619 | | 13 authorizedtolevyanadditionaltaxofnotmorethantwenty-fivecents |
|---|
| 620 | 620 | | 14 ontheonehundreddollarsassessedvaluationtoprovidefundsforthe |
|---|
| 621 | 621 | | 15 supportofthedistrict? |
|---|
| 622 | 622 | | 16☐FORTHEPROPOSITION |
|---|
| 623 | 623 | | 17☐AGAINSTTHEPROPOSITION |
|---|
| 624 | 624 | | 18 (PlaceanXinthesquareoppositetheoneforwhichyouwishtovote.) |
|---|
| 625 | 625 | | HCSHB247 15 19 |
|---|
| 626 | 626 | | 20 Ifamajorityofthequalifiedvoterscastingvotesthereonbeinfavorofthe |
|---|
| 627 | 627 | | 21 question,theboardofdirectorsshallaccordinglylevyataxinaccordancewith |
|---|
| 628 | 628 | | 22 theprovisionsofthissubsection,butifamajorityofthevoterscastingvotes |
|---|
| 629 | 629 | | 23 thereondonotvoteinfavorofthelevyauthorizedbythissubsection,anylevy |
|---|
| 630 | 630 | | 24 previouslyauthorizedshallremainineffect. |
|---|
| 631 | 631 | | 25 2.AfterAugust13,1982,theboardofdirectorsofanyfireprotection |
|---|
| 632 | 632 | | 26 districtmaylevy,ifamajorityofthevotersofthedistrictvotingthereon |
|---|
| 633 | 633 | | 27 approve,inadditiontoallothertaxesheretoforeapproved,anadditionaltaxof |
|---|
| 634 | 634 | | 28 notmorethantencentsperonehundreddollarsofassessedvaluationtobe |
|---|
| 635 | 635 | | 29 usedforthesupportofthedistrict.Thepropositiontolevythetaxauthorized |
|---|
| 636 | 636 | | 30 bythissubsectionmaybesubmittedbytheboardofdirectorsatthenext |
|---|
| 637 | 637 | | 31 annualelectionofthemembersoftheboardoratanyregularmunicipalor |
|---|
| 638 | 638 | | 32 schoolelectionconductedbythecountyclerkorboardofelection |
|---|
| 639 | 639 | | 33 commissionersinsuchdistrictorataspecialelectioncalledforthe |
|---|
| 640 | 640 | | 34 purpose,oruponpetitionoffivehundredregisteredvotersofthedistrict.A |
|---|
| 641 | 641 | | 35 separateballotcontainingthequestionshallreadasfollows: |
|---|
| 642 | 642 | | 36 Shalltheboardofdirectorsofthe______FireProtectionDistrictbe |
|---|
| 643 | 643 | | 37 authorizedtolevyanadditionaltaxofnotmorethantencentsonthe |
|---|
| 644 | 644 | | 38 onehundreddollarsassessedvaluationtoprovidefundsforthesupport |
|---|
| 645 | 645 | | 39 ofthedistrict? |
|---|
| 646 | 646 | | 40☐FORTHEPROPOSITION |
|---|
| 647 | 647 | | 41☐AGAINSTTHEPROPOSITION |
|---|
| 648 | 648 | | 42 (PlaceanXinthesquareoppositetheoneforwhichyouwishtovote.) |
|---|
| 649 | 649 | | 43 |
|---|
| 650 | 650 | | 44 Ifamajorityofthequalifiedvoterscastingvotesthereonbeinfavorofthe |
|---|
| 651 | 651 | | 45 question,theboardofdirectorsshallaccordinglylevyataxinaccordancewith |
|---|
| 652 | 652 | | 46 theprovisionsofthissubsection,butifamajorityofthevoterscastingvotes |
|---|
| 653 | 653 | | 47 thereondonotvoteinfavorofthelevyauthorizedbythissubsection,anylevy |
|---|
| 654 | 654 | | 48 previouslyauthorizedshallremainineffect. |
|---|
| 655 | 655 | | 49 3.InadditiontoallothertaxesauthorizedonorbeforeSeptember28, |
|---|
| 656 | 656 | | 50 1985,theboardofdirectorsofanyfireprotectiondistrictmay,ifamajorityof |
|---|
| 657 | 657 | | 51 thevotersofthedistrictvotingthereonapprove,levyanadditionaltaxofnot |
|---|
| 658 | 658 | | 52 morethantwenty-fivecentsperonehundreddollarsofassessedvaluationto |
|---|
| 659 | 659 | | 53 beusedforthesupportofthedistrict.Thepropositiontolevythetax |
|---|
| 660 | 660 | | 54 authorizedbythissubsectionmaybesubmittedbytheboardofdirectorsatthe |
|---|
| 661 | 661 | | 55 nextannualelectionofthemembersoftheboardoratanyregularmunicipal |
|---|
| 662 | 662 | | 56 orschoolelectionconductedbythecountyclerkorboardofelection |
|---|
| 663 | 663 | | 57 commissionersinsuchdistrictorataspecialelectioncalledforthepurpose,or |
|---|
| 664 | 664 | | 58 uponpetitionoffivehundredregisteredvotersofthedistrict.Aseparateballot |
|---|
| 665 | 665 | | 59 containingthequestionshallreadasfollows: |
|---|
| 666 | 666 | | 60 Shalltheboardofdirectorsofthe______FireProtectionDistrictbe |
|---|
| 667 | 667 | | 61 authorizedtolevyanadditionaltaxofnotmorethantwenty-fivecents |
|---|
| 668 | 668 | | 62 ontheonehundreddollarsassessedvaluationtoprovidefundsforthe |
|---|
| 669 | 669 | | 63 supportofthedistrict? |
|---|
| 670 | 670 | | 64☐FORTHEPROPOSITION |
|---|
| 671 | 671 | | HCSHB247 16 65☐AGAINSTTHEPROPOSITION |
|---|
| 672 | 672 | | 66 (PlaceanXinthesquareoppositetheoneforwhichyouwishtovote.) |
|---|
| 673 | 673 | | 67 |
|---|
| 674 | 674 | | 68 Ifamajorityofthequalifiedvoterscastingvotesthereonbeinfavorofthe |
|---|
| 675 | 675 | | 69 question,theboardofdirectorsshallaccordinglylevyataxinaccordancewith |
|---|
| 676 | 676 | | 70 theprovisionsofthissubsection,butifamajorityofthevoterscastingvotes |
|---|
| 677 | 677 | | 71 thereondonotvoteinfavorofthelevyauthorizedbythissubsection,anylevy |
|---|
| 678 | 678 | | 72 previouslyauthorizedshallremainineffect. |
|---|
| 679 | 679 | | 73 4.Theboardofdirectorsofanyfireprotectiondistrictmaylevy,ifa |
|---|
| 680 | 680 | | 74 majorityofthevotersofthedistrictvotingthereonapprove,inadditiontoall |
|---|
| 681 | 681 | | 75 othertaxesheretoforeapproved,anadditionaltaxofnotmorethanfiftycents |
|---|
| 682 | 682 | | 76 peronehundreddollarsofassessedvaluationtobeusedforthesupportofthe |
|---|
| 683 | 683 | | 77 district.Thepropositiontolevythetaxauthorizedbythissubsectionmaybe |
|---|
| 684 | 684 | | 78 submittedbytheboardofdirectorsatthenextannualelectionofthemembers |
|---|
| 685 | 685 | | 79 oftheboardoratanyregularmunicipalorschoolelectionconductedbythe |
|---|
| 686 | 686 | | 80 countyclerkorboardofelectioncommissionersinsuchdistrictorataspecial |
|---|
| 687 | 687 | | 81 electioncalledforthatpurpose,oruponpetitionoffivehundredregistered |
|---|
| 688 | 688 | | 82 votersofthedistrict.Aseparateballotcontainingthequestionshallreadas |
|---|
| 689 | 689 | | 83 follows: |
|---|
| 690 | 690 | | 84 Shalltheboardofdirectorsofthe______FireProtectionDistrictbe |
|---|
| 691 | 691 | | 85 authorizedtolevyanadditionaltaxofnotmorethanfiftycentsonthe |
|---|
| 692 | 692 | | 86 onehundreddollarsassessedvaluationtoprovidefundsforthesupport |
|---|
| 693 | 693 | | 87 ofthedistrict? |
|---|
| 694 | 694 | | 88☐FORTHEPROPOSITION |
|---|
| 695 | 695 | | 89☐AGAINSTTHEPROPOSITION |
|---|
| 696 | 696 | | 90 (PlaceanXinthesquareoppositetheoneforwhichyouwishtovote.) |
|---|
| 697 | 697 | | 91 |
|---|
| 698 | 698 | | 92 Ifamajorityofthequalifiedvoterscastingvotesthereonbeinfavorofthe |
|---|
| 699 | 699 | | 93 question,theboardofdirectorsshallaccordinglylevyataxinaccordancewith |
|---|
| 700 | 700 | | 94 theprovisionsofthissubsection,butifamajorityofthevoterscastingvotes |
|---|
| 701 | 701 | | 95 thereondonotvoteinfavorofthelevyauthorizedbythissubsection,anylevy |
|---|
| 702 | 702 | | 96 previouslyauthorizedshallremainineffect.] |
|---|
| 703 | 703 | | [321.242.1.Thegoverningbodyofanyfireprotectiondistrictwhich |
|---|
| 704 | 704 | | 2 operateswithinandhasboundariesidenticaltoacitywithapopulationofat |
|---|
| 705 | 705 | | 3 leastthirtythousandbutnotmorethanthirty-fivethousandinhabitantswhich |
|---|
| 706 | 706 | | 4 islocatedinacountyofthefirstclassification,excludingacountyofthefirst |
|---|
| 707 | 707 | | 5 classificationhavingapopulationinexcessofninehundredthousand,orthe |
|---|
| 708 | 708 | | 6 governingbodyofanymunicipalityhavingamunicipalfiredepartmentmay |
|---|
| 709 | 709 | | 7 imposeasalestaxinanamountofuptoone-halfofonepercentonallretail |
|---|
| 710 | 710 | | 8 salesmadeinsuchfireprotectiondistrictormunicipalitywhicharesubjectto |
|---|
| 711 | 711 | | 9 taxationpursuanttotheprovisionsofsections144.010to144.525.Thetax |
|---|
| 712 | 712 | | 10 authorizedbythissectionshallbeinadditiontoanyandallothersalestaxes |
|---|
| 713 | 713 | | 11 allowedbylaw,exceptthatnosalestaximposedpursuanttotheprovisionsof |
|---|
| 714 | 714 | | 12 thissectionshallbeeffectiveunlessthegoverningbodyofthefireprotection |
|---|
| 715 | 715 | | HCSHB247 17 13 districtormunicipalitysubmitstothevotersofsuchfireprotectiondistrictor |
|---|
| 716 | 716 | | 14 municipality,atacountyorstategeneral,primaryorspecialelection,a |
|---|
| 717 | 717 | | 15 proposaltoauthorizethegoverningbodyofthefireprotectiondistrictor |
|---|
| 718 | 718 | | 16 municipalitytoimposeatax. |
|---|
| 719 | 719 | | 17 2.Theballotofsubmissionshallcontain,butneednotbelimitedto, |
|---|
| 720 | 720 | | 18 thefollowinglanguage: |
|---|
| 721 | 721 | | 19 Shall______(insertnameofdistrictormunicipality)imposeasales |
|---|
| 722 | 722 | | 20 taxof______(insertrateoftax)forthepurposeofprovidingrevenues |
|---|
| 723 | 723 | | 21 fortheoperationofthe______(insertfireprotectiondistrictor |
|---|
| 724 | 724 | | 22 municipalfiredepartment)? |
|---|
| 725 | 725 | | 23☐Yes☐No |
|---|
| 726 | 726 | | 24 |
|---|
| 727 | 727 | | 25 Ifamajorityofthevotescastontheproposalbythequalifiedvotersvoting |
|---|
| 728 | 728 | | 26 thereonareinfavoroftheproposal,thenthesalestaxauthorizedinthis |
|---|
| 729 | 729 | | 27 sectionshallbeineffect.Ifamajorityofthevotescastbythequalifiedvoters |
|---|
| 730 | 730 | | 28 votingareopposedtotheproposal,thenthegoverningbodyofthefire |
|---|
| 731 | 731 | | 29 protectiondistrictormunicipalityshallnotimposethesalestaxauthorizedin |
|---|
| 732 | 732 | | 30 thissectionunlessanduntilthegoverningbodyofsuchfireprotectiondistrict |
|---|
| 733 | 733 | | 31 ormunicipalityresubmitsaproposaltoauthorizethegoverningbodyofthe |
|---|
| 734 | 734 | | 32 fireprotectiondistrictormunicipalitytoimposethesalestaxauthorizedby |
|---|
| 735 | 735 | | 33 thissectionandsuchproposalisapprovedbyamajorityofthequalifiedvoters |
|---|
| 736 | 736 | | 34 votingthereon. |
|---|
| 737 | 737 | | 35 3.Allrevenuereceivedbyafireprotectiondistrictormunicipality |
|---|
| 738 | 738 | | 36 fromthetaxauthorizedpursuanttotheprovisionsofthissectionshallbe |
|---|
| 739 | 739 | | 37 depositedinaspecialtrustfundandshallbeusedsolelyfortheoperationof |
|---|
| 740 | 740 | | 38 thefireprotectiondistrictorthemunicipalfiredepartment. |
|---|
| 741 | 741 | | 39 4.Allsalestaxescollectedbythedirectorofrevenuepursuanttothis |
|---|
| 742 | 742 | | 40 sectionorsection321.246onbehalfofanyfireprotectiondistrictor |
|---|
| 743 | 743 | | 41 municipality,lessonepercentforcostofcollectionwhichshallbedepositedin |
|---|
| 744 | 744 | | 42 thestate'sgeneralrevenuefundafterpaymentofpremiumsforsuretybondsas |
|---|
| 745 | 745 | | 43 providedinsection32.087,shallbedepositedinaspecialtrustfund,whichis |
|---|
| 746 | 746 | | 44 herebycreated,tobeknownasthe"FireProtectionSalesTaxTrustFund". |
|---|
| 747 | 747 | | 45 Anymoneysinthefireprotectiondistrictsalestaxtrustfundcreatedpriorto |
|---|
| 748 | 748 | | 46 August28,1999,shallbetransferredtothefireprotectionsalestaxtrustfund. |
|---|
| 749 | 749 | | 47 Themoneysinthefireprotectionsalestaxtrustfundshallnotbedeemedtobe |
|---|
| 750 | 750 | | 48 statefundsandshallnotbecommingledwithanyfundsofthestate.The |
|---|
| 751 | 751 | | 49 directorofrevenueshallkeepaccuraterecordsoftheamountofmoneyinthe |
|---|
| 752 | 752 | | 50 trustfundandoftheamountswhichwerecollectedineachfireprotection |
|---|
| 753 | 753 | | 51 districtormunicipalityimposingasalestaxpursuanttothissection,andthe |
|---|
| 754 | 754 | | 52 recordsshallbeopentotheinspectionofofficersofthefireprotectiondistrict |
|---|
| 755 | 755 | | 53 ormunicipalityandthepublic.Notlaterthanthetenthdayofeachmonth,the |
|---|
| 756 | 756 | | 54 directorofrevenueshalldistributeallmoneysdepositedinthetrustfund |
|---|
| 757 | 757 | | 55 duringtheprecedingmonthtothefireprotectiondistrictormunicipalitywhich |
|---|
| 758 | 758 | | 56 leviedthetax.Suchfundsshallbedepositedwiththetreasurerofeachsuch |
|---|
| 759 | 759 | | 57 fireprotectiondistrictormunicipality,andallexpendituresoffundsarising |
|---|
| 760 | 760 | | 58 fromthefireprotectionsalestaxtrustfundshallbefortheoperationofthefire |
|---|
| 761 | 761 | | 59 protectiondistrictorthemunicipalfiredepartmentandfornootherpurpose. |
|---|
| 762 | 762 | | HCSHB247 18 60 5.Thedirectorofrevenuemaymakerefundsfromtheamountsinthe |
|---|
| 763 | 763 | | 61 trustfundandcreditedtoanyfireprotectiondistrictormunicipalityfor |
|---|
| 764 | 764 | | 62 erroneouspaymentsandoverpaymentsmadeandmayredeemdishonored |
|---|
| 765 | 765 | | 63 checksanddraftsdepositedtothecreditofsuchfireprotectiondistrictsor |
|---|
| 766 | 766 | | 64 municipalities.Ifanyfireprotectiondistrictormunicipalityabolishesthetax, |
|---|
| 767 | 767 | | 65 thefireprotectiondistrictormunicipalityshallnotifythedirectorofrevenue |
|---|
| 768 | 768 | | 66 oftheactionatleastninetydayspriortotheeffectivedateoftherepealandthe |
|---|
| 769 | 769 | | 67 directorofrevenuemayorderretentioninthetrustfund,foraperiodofone |
|---|
| 770 | 770 | | 68 year,oftwopercentoftheamountcollectedafterreceiptofsuchnoticeto |
|---|
| 771 | 771 | | 69 coverpossiblerefundsoroverpaymentofthetaxandtoredeemdishonored |
|---|
| 772 | 772 | | 70 checksanddraftsdepositedtothecreditofsuchaccounts.Afteroneyearhas |
|---|
| 773 | 773 | | 71 elapsedaftertheeffectivedateofabolitionofthetaxinsuchfireprotection |
|---|
| 774 | 774 | | 72 districtormunicipality,thedirectorofrevenueshallremitthebalanceinthe |
|---|
| 775 | 775 | | 73 accounttothefireprotectiondistrictormunicipalityandclosetheaccountof |
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| 776 | 776 | | 74 thatfireprotectiondistrictormunicipality.Thedirectorofrevenueshall |
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| 777 | 777 | | 75 notifyeachfireprotectiondistrictormunicipalityofeachinstanceofany |
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| 778 | 778 | | 76 amountrefundedoranycheckredeemedfromreceiptsduethefireprotection |
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| 779 | 779 | | 77 districtormunicipality.Intheeventataxwithinafireprotectiondistrictis |
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| 780 | 780 | | 78 approvedpursuanttothissection,andsuchfireprotectiondistrictisdissolved, |
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| 781 | 781 | | 79 iftheboundariesofthefireprotectiondistrictareidenticaltothatofthecity, |
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| 782 | 782 | | 80 thetaxshallcontinueandproceedsshallbedistributedtothegoverningbody |
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| 783 | 783 | | 81 ofthecityformerlycontainingthefireprotectiondistrictandtheproceedsof |
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| 784 | 784 | | 82 thetaxshallbeusedforfireprotectionserviceswithinsuchcity. |
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| 785 | 785 | | 83 6.Exceptasmodifiedinthissection,allprovisionsofsections32.085 |
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| 786 | 786 | | 84 and32.087shallapplytothetaximposedpursuanttothissection.] |
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| 787 | 787 | | [321.246.1.Thegoverningbodyofanyfireprotectiondistrictwhich |
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| 788 | 788 | | 2 operateswithinbothacountyofthefirstclassificationwithacharterformof |
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| 789 | 789 | | 3 governmentandwithapopulationgreaterthansixhundredthousandbutless |
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| 790 | 790 | | 4 thanninehundredthousandandacountyofthefourthclassificationwitha |
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| 791 | 791 | | 5 populationgreaterthanthirtythousandbutlessthanthirty-fivethousandand |
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| 792 | 792 | | 6 thatadjoinsacountyofthefirstclassificationwithacharterformof |
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| 793 | 793 | | 7 government,thegoverningbodyofanyfireprotectiondistrictwhichcontains |
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| 794 | 794 | | 8 acityofthefourthclassificationhavingapopulationgreaterthantwo |
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| 795 | 795 | | 9 thousandfourhundredwhenthecityislocatedinacountyofthefirst |
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| 796 | 796 | | 10 classificationwithoutacharterformofgovernmenthavingapopulation |
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| 797 | 797 | | 11 greaterthanonehundredfiftythousandandthecountycontainsaportionofa |
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| 798 | 798 | | 12 citywithapopulationgreaterthanthreehundredfiftythousand,orthe |
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| 799 | 799 | | 13 governingbodyofanyfireprotectiondistrictthatoperatesinacountyofthe |
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| 800 | 800 | | 14 thirdclassificationwithapopulationgreaterthanfourteenthousandbutless |
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| 801 | 801 | | 15 thanfifteenthousandmayimposeasalestaxinanamountofuptoone-halfof |
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| 802 | 802 | | 16 onepercentonallretailsalesmadeinsuchfireprotectiondistrictwhichare |
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| 803 | 803 | | 17 subjecttotaxationpursuanttotheprovisionsofsections144.010to144.525. |
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| 804 | 804 | | 18 Thetaxauthorizedbythissectionshallbeinadditiontoanyandallothersales |
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| 805 | 805 | | 19 taxesallowedbylaw,exceptthatnosalestaximposedpursuanttothe |
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| 806 | 806 | | 20 provisionsofthissectionshallbeeffectiveunlessthegoverningbodyofthe |
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| 807 | 807 | | 21 fireprotectiondistrictsubmitstothevotersofthefireprotectiondistrict,ata |
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| 808 | 808 | | HCSHB247 19 22 countyorstategeneral,primaryorspecialelection,aproposaltoauthorizethe |
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| 809 | 809 | | 23 governingbodyofthefireprotectiondistricttoimposeatax. |
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| 810 | 810 | | 24 2.Theballotofsubmissionshallcontain,butneednotbelimitedto, |
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| 811 | 811 | | 25 thefollowinglanguage: |
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| 812 | 812 | | 26 Shallthefireprotectiondistrictof______(district'sname)imposea |
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| 813 | 813 | | 27 district-widesalestaxof______forthepurposeofprovidingrevenues |
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| 814 | 814 | | 28 fortheoperationofthefireprotectiondistrict? |
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| 815 | 815 | | 29☐Yes☐No |
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| 816 | 816 | | 30 |
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| 817 | 817 | | 31 Ifamajorityofthevotescastontheproposalbythequalifiedvotersvoting |
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| 818 | 818 | | 32 thereonareinfavoroftheproposal,thenthesalestaxauthorizedinthis |
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| 819 | 819 | | 33 sectionshallbeineffect.Ifamajorityofthevotescastbythequalifiedvoters |
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| 820 | 820 | | 34 votingareopposedtotheproposal,thenthegoverningbodyofthefire |
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| 821 | 821 | | 35 protectiondistrictshallnotimposethesalestaxauthorizedinthissection |
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| 822 | 822 | | 36 unlessanduntilthegoverningbodyofthefireprotectiondistrictresubmitsa |
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| 823 | 823 | | 37 proposaltoauthorizethegoverningbodyofthefireprotectiondistrictto |
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| 824 | 824 | | 38 imposethesalestaxauthorizedbythissectionandsuchproposalisapproved |
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| 825 | 825 | | 39 byamajorityofthequalifiedvotersvotingthereon. |
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| 826 | 826 | | 40 3.Allrevenuereceivedbyafireprotectiondistrictfromthetax |
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| 827 | 827 | | 41 authorizedpursuanttotheprovisionsofthissectionshallbedepositedina |
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| 828 | 828 | | 42 specialtrustfundandshallbeusedsolelyfortheoperationofthefire |
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| 829 | 829 | | 43 protectiondistrict. |
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| 830 | 830 | | 44 4.Allsalestaxescollectedbythedirectorofrevenuepursuanttothis |
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| 831 | 831 | | 45 sectiononbehalfofanyfireprotectiondistrict,lessonepercentforcostof |
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| 832 | 832 | | 46 collectionwhichshallbedepositedinthestate'sgeneralrevenuefundafter |
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| 833 | 833 | | 47 paymentofpremiumsforsuretybondsasprovidedinsection32.087,shallbe |
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| 834 | 834 | | 48 depositedinthefireprotectiondistrictsalestaxtrustfundestablishedpursuant |
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| 835 | 835 | | 49 tosection321.242.Themoneysinthefireprotectiondistrictsalestaxtrust |
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| 836 | 836 | | 50 fundshallnotbedeemedtobestatefundsandshallnotbecommingledwith |
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| 837 | 837 | | 51 anyfundsofthestate.Thedirectorofrevenueshallkeepaccuraterecordsof |
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| 838 | 838 | | 52 theamountofmoneyinthetrustandwhichwascollectedineachfire |
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| 839 | 839 | | 53 protectiondistrictimposingasalestaxpursuanttothissection,andtherecords |
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| 840 | 840 | | 54 shallbeopentotheinspectionofofficersofthefireprotectiondistrictandthe |
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| 841 | 841 | | 55 public.Notlaterthanthetenthdayofeachmonth,thedirectorofrevenue |
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| 842 | 842 | | 56 shalldistributeallmoneysdepositedinthetrustfundduringthepreceding |
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| 843 | 843 | | 57 monthtothefireprotectiondistrictwhichleviedthetax.Suchfundsshallbe |
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| 844 | 844 | | 58 depositedwiththetreasurerofeachsuchfireprotectiondistrict,andall |
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| 845 | 845 | | 59 expendituresoffundsarisingfromthefireprotectiondistrictsalestaxtrust |
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| 846 | 846 | | 60 fundshallbefortheoperationofthefireprotectiondistrictandfornoother |
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| 847 | 847 | | 61 purpose. |
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| 848 | 848 | | 62 5.Thedirectorofrevenuemaymakerefundsfromtheamountsinthe |
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| 849 | 849 | | 63 trustfundandcreditedtoanyfireprotectiondistrictforerroneouspayments |
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| 850 | 850 | | 64 andoverpaymentsmadeandmayredeemdishonoredchecksanddrafts |
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| 851 | 851 | | 65 depositedtothecreditofsuchfireprotectiondistricts.Ifanyfireprotection |
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| 852 | 852 | | 66 districtabolishesthetax,thefireprotectiondistrictshallnotifythedirectorof |
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| 853 | 853 | | 67 revenueoftheactionatleastninetydayspriortotheeffectivedateofthe |
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| 854 | 854 | | 68 repealandthedirectorofrevenuemayorderretentioninthetrustfund,fora |
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| 855 | 855 | | HCSHB247 20 69 periodofoneyear,oftwopercentoftheamountcollectedafterreceiptofsuch |
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| 856 | 856 | | 70 noticetocoverpossiblerefundsoroverpaymentofthetaxandtoredeem |
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| 857 | 857 | | 71 dishonoredchecksanddraftsdepositedtothecreditofsuchaccounts.After |
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| 858 | 858 | | 72 oneyearhaselapsedaftertheeffectivedateofabolitionofthetaxinsuchfire |
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| 859 | 859 | | 73 protectiondistrict,thedirectorofrevenueshallremitthebalanceinthe |
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| 860 | 860 | | 74 accounttothefireprotectiondistrictandclosetheaccountofthatfire |
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| 861 | 861 | | 75 protectiondistrict.Thedirectorofrevenueshallnotifyeachfireprotection |
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| 862 | 862 | | 76 districtofeachinstanceofanyamountrefundedoranycheckredeemedfrom |
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| 863 | 863 | | 77 receiptsduethefireprotectiondistrict.Intheeventataxwithinafire |
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| 864 | 864 | | 78 protectiondistrictisapprovedunderthissection,andsuchfireprotection |
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| 865 | 865 | | 79 districtisdissolved,thetaxshalllapseonthedatethatthefireprotection |
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| 866 | 866 | | 80 districtisdissolvedandtheproceedsfromthelastcollectionofsuchtaxshall |
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| 867 | 867 | | 81 bedistributedtothegoverningbodiesofthecountiesformerlycontainingthe |
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| 868 | 868 | | 82 fireprotectiondistrictandtheproceedsofthetaxshallbeusedforfire |
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| 869 | 869 | | 83 protectionserviceswithinsuchcounties. |
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| 870 | 870 | | 84 6.Exceptasmodifiedinthissection,allprovisionsofsections32.085 |
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| 871 | 871 | | 85 and32.087shallapplytothetaximposedpursuanttothissection.] |
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| 872 | 872 | | ✔ |
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| 873 | 873 | | HCSHB247 21 |
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