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. 354
102ND GENERAL ASSEMBLY
INTRODUCED BY SENATOR HOUGH.
1466S.01I KRISTINA MARTIN, Secretary
AN ACT
To repeal section 321.552, RSMo, and to enact in lieu thereof one new section relating to a sales
tax for emergency services.
Be it enacted by the General Assembly of the State of Missouri, as follows:
Section A. Section 321.552, RSMo, is repealed and one new 1
section enacted in lieu thereof, to be known as section 321.552, 2
to read as follows:3
321.552. 1. Except in any county of the first 1
classification with over two hundred thousand inhabitants, 2
or any county of the first classification without a charter 3
form of government and with more than seventy -three thousand 4
seven hundred but less than seventy -three thousand eight 5
hundred inhabitants; or any county of the first 6
classification without a charter form of government and with 7
more than one hundred eighty -four thousand but less than one 8
hundred eighty-eight thousand inhabitants; or any county 9
with a charter form of government with over one million 10
inhabitants; or any county with a charter form of government 11
with over two hundred eighty thousand inhabitants but less 12
than three hundred thousand inhabitants, the governing body 13
of any ambulance or fir e protection district may impose a 14
sales tax in an amount up to [one-half of] one percent on 15
all retail sales made in such ambulance or fire protection 16
district which are subject to taxation pursuant to the 17
provisions of sections 144.010 to 144.525 pro vided that such 18 SB 354 2
sales tax shall be accompanied by a reduction in the 19
district's tax rate as defined in section 137.073. The tax 20
authorized by this section shall be in addition to any and 21
all other sales taxes allowed by law, except that no sales 22
tax imposed pursuant to the provisions of this section shall 23
be effective unless the governing body of the ambulance or 24
fire protection district submits to the voters of such 25
ambulance or fire protection district, at a municipal or 26
state general, primary o r special election, a proposal to 27
authorize the governing body of the ambulance or fire 28
protection district to impose a tax pursuant to this section. 29
2. The ballot of submission shall contain, but need 30
not be limited to, the following language: 31
3. If a majority of the votes cast on the proposal by 49
the qualified voters vo ting thereon are in favor of the 50
proposal, then the sales tax authorized in this section 51
shall be in effect and the governing body of the ambulance 52
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43
Shall ______ (insert name of ambulance or fire
protection district) impose a sales tax of ______
(insert amount up to [one-half) of] one percent)
for the purpose of providing revenues for the
operation of the ______ (insert name of ambulance
or fire protection district) and the total
property tax levy on properties in the ______
(insert name of the ambulance or fire protection
district) shall be re duced annually by an amount
which reduces property tax revenues by an amount
equal to fifty percent of the previous year's
revenue collected from this sales tax?
44 □ YES □ NO
45
46
47
48
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 354 3
or fire protection district shall lower the level of its tax 53
rate by an amount which reduces property ta x revenues by an 54
amount equal to fifty percent of the amount of sales tax 55
collected in the preceding year. If a majority of the votes 56
cast by the qualified voters voting are opposed to the 57
proposal, then the governing body of the ambulance or fire 58
protection district shall not impose the sales tax 59
authorized in this section unless and until the governing 60
body of such ambulance or fire protection district resubmits 61
a proposal to authorize the governing body of the ambulance 62
or fire protection distr ict to impose the sales tax 63
authorized by this section and such proposal is approved by 64
a majority of the qualified voters voting thereon. 65
4. All revenue received by a district from the tax 66
authorized pursuant to this section shall be deposited in a 67
special trust fund, and be used solely for the purposes 68
specified in the proposal submitted pursuant to this section 69
for so long as the tax shall remain in effect. 70
5. All sales taxes collected by the director of 71
revenue pursuant to this sectio n, less one percent for cost 72
of collection which shall be deposited in the state's 73
general revenue fund after payment of premiums for surety 74
bonds as provided in section 32.087, shall be deposited in a 75
special trust fund, which is hereby created, to be known as 76
the "Ambulance or Fire Protection District Sales Tax Trust 77
Fund". The moneys in the ambulance or fire protection 78
district sales tax trust fund shall not be deemed to be 79
state funds and shall not be commingled with any funds of 80
the state. The director of revenue shall keep accurate 81
records of the amount of money in the trust and the amount 82
collected in each district imposing a sales tax pursuant to 83
this section, and the records shall be open to inspection by 84 SB 354 4
officers of the county and to the public. Not later than 85
the tenth day of each month the director of revenue shall 86
distribute all moneys deposited in the trust fund during the 87
preceding month to the governing body of the district which 88
levied the tax; such funds shall be deposite d with the board 89
treasurer of each such district. 90
6. The director of revenue may make refunds from the 91
amounts in the trust fund and credit any district for 92
erroneous payments and overpayments made, and may redeem 93
dishonored checks and drafts dep osited to the credit of such 94
district. If any district abolishes the tax, the district 95
shall notify the director of revenue of the action at least 96
ninety days prior to the effective date of the repeal and 97
the director of revenue may order retention in the trust 98
fund, for a period of one year, of two percent of the amount 99
collected after receipt of such notice to cover possible 100
refunds or overpayment of the tax and to redeem dishonored 101
checks and drafts deposited to the credit of such accounts. 102
After one year has elapsed after the effective date of 103
abolition of the tax in such district, the director of 104
revenue shall remit the balance in the account to the 105
district and close the account of that district. The 106
director of revenue shall notify eac h district of each 107
instance of any amount refunded or any check redeemed from 108
receipts due the district. 109
7. Except as modified in this section, all provisions 110
of sections 32.085 and 32.087 shall apply to the tax imposed 111
pursuant to this section. 112