EXPLANATION-Matter enclosed in bold-faced brackets [thus] in this bill is not enacted
and is intended to be omitted in the law.
FIRST REGULAR SESSION
SENATE BILL NO. 180
102ND GENERAL ASSEMBLY
INTRODUCED BY SENATOR CRAWFORD.
0731S.01I KRISTINA MARTIN, Secretary
AN ACT
To repeal section 94.902, RSMo, and to enact in lieu thereof one new section relating to a public
safety sales tax.
Be it enacted by the General Assembly of the State of Missouri, as follows:
Section A. Section 94.902, RSMo, is repealed and one new 1
section enacted in lieu thereof, to be known as section 94.902, 2
to read as follows:3
94.902. 1. The governing bodies of the following 1
cities may impose a tax as provided in this section: 2
(1) Any city of the third classification with more 3
than twenty-six thousand three hundred but less than twenty - 4
six thousand seven hundred inhabitants; 5
(2) Any city of the fourth classification with more 6
than thirty thousand three hundred but fewer than thirty 7
thousand seven hundred inhabitants; 8
(3) Any city of the fourth classification with more 9
than twenty-four thousand eight hundred but fewer than 10
twenty-five thousand inhabitants; 11
(4) Any special charter city with more than twenty - 12
nine thousand but fewer than thirty -two thousand inhabitants; 13
(5) Any city of the third classification with more 14
than four thousand but fewer than four thousand five hundred 15
inhabitants and located in any county of the first 16
classification with more than two hundred thousand but fewer 17
than two hundred sixty thousand inhabitants; 18 SB 180 2
(6) Any city of the fourth classification with more 19
than nine thousand five hundr ed but fewer than ten thousand 20
eight hundred inhabitants; 21
(7) Any city of the fourth classification with more 22
than five hundred eighty but fewer than six hundred fifty 23
inhabitants; 24
(8) Any city of the fourth classification with more 25
than two thousand seven hundred but fewer than three 26
thousand inhabitants and located in any county of the first 27
classification with more than eighty -three thousand but 28
fewer than ninety-two thousand inhabitants; [or] 29
(9) Any city of the fourth classifica tion with more 30
than two thousand four hundred but fewer than two thousand 31
seven hundred inhabitants and located in any county of the 32
third classification without a township form of government 33
and with more than ten thousand but fewer than twelve 34
thousand inhabitants; 35
(10) Any city with more than one thousand sixty but 36
fewer than one thousand one hundred seventy inhabitants and 37
located in a county with more than nineteen thousand but 38
fewer than twenty-two thousand inhabitants and with a county 39
seat with more than one thousand but fewer than two thousand 40
two hundred twenty inhabitants; or 41
(11) Any city with more than nine thousand but fewer 42
than ten thousand inhabitants and that is the county seat of 43
a county with more than nineteen tho usand but fewer than 44
twenty-two thousand inhabitants . 45
2. The governing body of any city listed in subsection 46
1 of this section may impose, by order or ordinance, a sales 47
tax on all retail sales made in the city which are subject 48
to taxation under chapter 144. The tax authorized in this 49
section may be imposed in an amount of up to one -half of one 50 SB 180 3
percent[, and] . The tax shall be imposed solely for the 51
purpose of improving the public safety for such city, 52
including but not limited to expendit ures on equipment[,]; 53
city employee salaries and benefits [,]; and facilities for 54
police, fire and emergency medical providers. The tax 55
authorized in this section shall be in addition to all other 56
sales taxes imposed by law, and shall be stated separat ely 57
from all other charges and taxes. The order or ordinance 58
imposing a sales tax under this section shall not become 59
effective unless the governing body of the city submits to 60
the voters residing within the city, at a county or state 61
general, primary, or special election, a proposal to 62
authorize the governing body of the city to impose a tax 63
under this section. 64
3. The ballot of submission for the tax authorized in 65
this section shall be in substantially the following form: 66
If a majority of the votes cast on the proposal by the 75
qualified voters voting there on are in favor of the 76
proposal, then the ordinance or order and any amendments to 77
the order or ordinance shall become effective on the first 78
day of the second calendar quarter after the director of 79
revenue receives notice of the adoption of the sales tax. 80
67
68
69
70
Shall the city of_________ [(city's name)] impose a citywide
sales tax at a rate of_________ [(insert rate of percent) ]
percent for the purpose of improving the public safety of
the city?
71 □ YES □ NO
72
73
74
If you are in favor of the question, place an “X” in the box
opposite “YES”. If you are opposed to the question, place an
“X” in the box opposite “NO”.
SB 180 4
If a majority of the votes cast on the proposal by the 81
qualified voters voting thereon are opposed to the proposal, 82
then the tax shall not become effective unless the proposal 83
is resubmitted under this section to the qualified voters 84
and such proposal is approved by a majority of the qualified 85
voters voting on the proposal. However, in no event shall a 86
proposal under this section be submitted to the voters 87
sooner than twelve months from the date of the last proposal 88
under this section. 89
4. Any sales tax imposed under this section shall be 90
administered, collected, enforced, and operated as required 91
in section 32.087. All sales taxes collected by the 92
director of the department of revenue under this section on 93
behalf of any city, less one percent for cost of collection 94
which shall be deposited in the state's general revenue fund 95
after payment of premiums for surety bonds as provided in 96
section 32.087, shall be deposited in a special trust fund, 97
which is hereby created in the state t reasury, to be known 98
as the "City Public Safety Sales Tax Trust Fund". The 99
moneys in the trust fund shall not be deemed to be state 100
funds and shall not be commingled with any funds of the 101
state. The provisions of section 33.080 to the contrary 102
notwithstanding, money in this fund shall not be transferred 103
and placed to the credit of the general revenue fund. The 104
director shall keep accurate records of the amount of money 105
in the trust fund and which was collected in each city 106
imposing a sales tax u nder this section, and the records 107
shall be open to the inspection of officers of the city and 108
the public. Not later than the tenth day of each month the 109
director shall distribute all moneys deposited in the trust 110
fund during the preceding month to th e city which levied the 111
tax. Such funds shall be deposited with the city treasurer 112 SB 180 5
of each such city, and all expenditures of funds arising 113
from the trust fund shall be by an appropriation act to be 114
enacted by the governing body of each such city. 115
Expenditures may be made from the fund for any functions 116
authorized in the ordinance or order adopted by the 117
governing body submitting the tax to the voters. If the tax 118
is repealed, all funds remaining in the special trust fund 119
shall continue to be use d solely for the designated 120
purposes. Any funds in the special trust fund which are not 121
needed for current expenditures shall be invested in the 122
same manner as other funds are invested. Any interest and 123
moneys earned on such investments shall be cred ited to the 124
fund. 125
5. The director of the department of revenue may 126
authorize the state treasurer to make refunds from the 127
amounts in the trust fund and credited to any city for 128
erroneous payments and overpayments made, and may redeem 129
dishonored checks and drafts deposited to the credit of such 130
cities. If any city abolishes the tax, the city shall 131
notify the director of the action at least ninety days 132
before the effective date of the repeal, and the director 133
may order retention in the trust f und, for a period of one 134
year, of two percent of the amount collected after receipt 135
of such notice to cover possible refunds or overpayment of 136
the tax and to redeem dishonored checks and drafts deposited 137
to the credit of such accounts. After one year has elapsed 138
after the effective date of abolition of the tax in such 139
city, the director shall remit the balance in the account to 140
the city and close the account of that city. The director 141
shall notify each city of each instance of any amount 142
refunded or any check redeemed from receipts due the city. 143 SB 180 6
6. The governing body of any city that has adopted the 144
sales tax authorized in this section may submit the question 145
of repeal of the tax to the voters on any date available for 146
elections for the city. The ballot of submission shall be 147
in substantially the following form: 148
If a majority of the votes cast on the proposal are in favor 154
of repeal, that repeal shall become effective on December 155
thirty-first of the calendar year in which such repeal was 156
approved. If a majority of the votes cast on the question 157
by the qualified voters voting thereon are opposed to the 158
repeal, then the sales tax authorized in this section shall 159
remain effective until the question is re submitted under 160
this section to the qualified voters, and the repeal is 161
approved by a majority of the qualified voters voting on the 162
question. 163
7. Whenever the governing body of any city that has 164
adopted the sales tax authorized in this section re ceives a 165
petition, signed by ten percent of the registered voters of 166
the city voting in the last gubernatorial election, calling 167
for an election to repeal the sales tax imposed under this 168
section, the governing body shall submit to the voters of 169
the city a proposal to repeal the tax. If a majority of the 170
votes cast on the question by the qualified voters voting 171
thereon are in favor of the repeal, that repeal shall become 172
effective on December thirty -first of the calendar year in 173
149
150
151
152
Shall the city of _________ [(insert the name of the city) ]
repeal the sales tax imposed at a rate of_________ [(insert
rate of percent)] percent for the purpose of improving the
public safety of the city?
153 □ YES □ NO SB 180 7
which such repeal was approved. If a majority of the votes 174
cast on the question by the qualified voters voting thereon 175
are opposed to the repeal, then the tax shall remain 176
effective until the question is resubmitted under this 177
section to the qualified voters and the re peal is approved 178
by a majority of the qualified voters voting on the question. 179
8. Any sales tax imposed under this section by a city 180
described under subdivision (6) of subsection 1 of this 181
section that is in effect as of December 31, 2038, shall 182
automatically expire. No city described under subdivision 183
(6) of subsection 1 of this section shall collect a sales 184
tax pursuant to this section on or after January 1, 2039. 185
Subsection 7 of this section shall not apply to a sales tax 186
imposed under this section by a city described under 187
subdivision (6) of subsection 1 of this section. 188
9. Except as modified in this section, all provisions 189
of sections 32.085 and 32.087 shall apply to the tax imposed 190
under this section. 191