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. 550
102ND GENERAL ASSEMBLY
INTRODUCED BY SENATOR ESLINGER.
2149S.01I KRISTINA MARTIN, Secretary
AN ACT
To repeal sections 67.547 and 67.582, RSMo, and to enact in lieu thereof two new sections relating
to sales taxes.
Be it enacted by the General Assembly of the State of Missouri, as follows:
Section A. Sections 67.547 and 67.582, RSMo, are repealed 1
and two new sections enacted in lieu thereof, to be known as 2
sections 67.547 and 67.582, to read as follows:3
67.547. 1. In addition to the tax authorized by 1
section 67.505, any county as defined in section 67.750 may, 2
by a majority vote of its governing body, impose an 3
additional county sales tax on all sales which are subject 4
to taxation under the provisions of sections 144.010 to 5
144.525. The tax authorized by this section shall be in 6
addition to any and all other sales tax allowed by law; 7
except that no ordinance or order imposing a sales tax under 8
the provisions of this section shall be effective unles s the 9
governing body of the county submits to the voters of the 10
county, at a county or state general, primary or special 11
election, a proposal to authorize the governing body of the 12
county to impose such tax. 13
2. The ballot of submission shall cont ain, but need 14
not be limited to the following language: 15
16
17
Shall the county of ______ (county's name) impose
a countywide sales tax of ______ (insert rate)
SB 550 2
If a majority of the votes cast on the proposal by t he 25
qualified voters voting thereon are in favor of the 26
proposal, then the ordinance or order and any amendments 27
thereto shall be in effect. If a majority of the votes cast 28
by the qualified voters voting are opposed to the proposal, 29
then the governing body of the county shall have no power to 30
impose the sales tax as herein authorized unless and until 31
the governing body of the county submits another proposal to 32
authorize the governing body of the county to impose the 33
sales tax under the provisions o f this section and such 34
proposal is approved by a majority of the qualified voters 35
voting thereon. A county shall not submit to the voters a 36
proposed sales tax under this section for a period of two 37
years from the date of an election in which the coun ty 38
previously submitted to the voters a proposed sales tax 39
under this section, regardless of whether the initial 40
proposed sales tax was approved or disapproved by the 41
voters. The revenue collected from the sales tax authorized 42
under this section shal l only be used for the purpose 43
approved by voters of the county. 44
3. The sales tax may be imposed at a rate of one - 45
eighth of one percent, one -fourth of one percent, three - 46
eighths of one percent, or one -half of one percent on the 47
receipts from the sale at retail of all tangible personal 48
18
19
percent for the purpose of ______ (insert
purpose)?
20 □ YES □ NO
21
22
23
24
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 550 3
property or taxable services at retail within any county 49
adopting such tax if such property and services are subject 50
to taxation by the state of Missouri under the provisions of 51
sections 144.010 to 144.525. In any city not within a 52
county or any county described in subsection 5 of this 53
section, no sales tax for the purpose of funding zoological 54
activities and zoological facilities as those terms are 55
defined in section 184.500 shall exceed a rate of one -eighth 56
of one percent unless the sales tax was levied and collected 57
before August 28, 2017. Beginning [August 28, 2017] 58
November 1, 2022, no county shall submit to the voters any 59
proposal that results in a combined rate of sales taxes 60
adopted under this se ction in excess of one and one-half 61
percent. All sales tax elections conducted during the 62
November 8, 2022, general election shall be deemed in 63
compliance with state law if the aggregate sales tax rate 64
under this section is not in excess of one and on e-half 65
percent. 66
4. Except as modified in this section, all provisions 67
of sections 32.085 and 32.087 shall apply to the tax imposed 68
under this section. 69
5. In any first class county having a charter form of 70
government and having a population of nine hundred thousand 71
or more, the proceeds of the sales tax authorized by this 72
section shall be distributed so that an amount equal to 73
three-eighths of the proceeds of the tax shall be 74
distributed to the county and the remaining five -eighths 75
shall be distributed to the cities, towns and villages and 76
the unincorporated area of the county on the ratio that the 77
population of each bears to the total population of the 78
county. Three-eighths of the tax rate adopted by such a 79
county shall be included in the calculation of the county's 80 SB 550 4
one and one-half percent combined tax rate ceiling provided 81
in subsection 3 of this section. The population of each 82
city, town or village and the unincorporated area of the 83
county and the total population of the coun ty shall be 84
determined on the basis of the most recent federal decennial 85
census. The provisions of this subsection shall not apply 86
if the revenue collected is used to support zoological 87
activities of the zoological subdistrict as defined under 88
section 184.352. 89
6. Except as prohibited under section 184.353, 90
residents of any county that does not adopt a sales tax 91
under this section for the purpose of supporting zoological 92
activities may be charged an admission fee for zoological 93
facilities, programs, or events that are not part of the 94
zoological subdistrict defined under subdivision (15) of 95
section 184.352 as of August 28, 2017. 96
7. In any county of the second classification with 97
more than nineteen thousand seven hundred but fewer than 98
nineteen thousand eight hundred inhabitants, the proceeds of 99
the sales tax authorized by this section shall be 100
distributed so that an amount equal to three -fourths of the 101
proceeds of the tax shall be distributed to the county and 102
the remaining one-fourth shall be distributed equally among 103
the incorporated cities, towns, and villages of the county. 104
Upon request from any city, town, or village within the 105
county, the county shall make available for inspection the 106
distribution report provided to the c ounty by the department 107
of revenue. Any expenses incurred by the county in 108
supplying such report to a city, town, or village shall be 109
paid by such city, town, or village. 110
8. In any first class county having a charter form of 111
government and havin g a population of nine hundred thousand 112 SB 550 5
or more, no tax shall be imposed pursuant to this section 113
for the purpose of funding in whole or in part the 114
construction, operation or maintenance of a sports stadium, 115
field house, indoor or outdoor recreational facility, 116
center, playing field, parking facility or anything 117
incidental or necessary to a complex suitable for any type 118
of professional sport or recreation, either upon, above or 119
below the ground. 120
9. No county in this state, other than a county with a 121
charter form of government and with more than nine hundred 122
fifty thousand inhabitants and a city not within a county, 123
shall impose a tax under this section for the purpose of 124
funding in whole or in part the construction, operation, or 125
maintenance of any zoological activities, zoological 126
facilities, zoological organizations, the metropolitan 127
zoological park and museum district as created under section 128
184.350, or any zoological boards. 129
10. The director of revenue may authorize the state 130
treasurer to make refunds from the amounts in the trust fund 131
and credited to any county for erroneous payments and 132
overpayments made, and may redeem dishonored checks and 133
drafts deposited to the credit of such counties. If any 134
county abolishes the t ax, the county shall notify the 135
director of revenue of the action at least ninety days prior 136
to the effective date of the repeal and the director of 137
revenue may order retention in the trust fund, for a period 138
of one year, of two percent of the amount c ollected after 139
receipt of such notice to cover possible refunds or 140
overpayment of the tax and to redeem dishonored checks and 141
drafts deposited to the credit of such accounts. After one 142
year has elapsed after the effective date of abolition of 143
the tax in such county, the director of revenue shall remit 144 SB 550 6
the balance in the account to the county and close the 145
account of that county. The director of revenue shall 146
notify each county of each instance of any amount refunded 147
or any check redeemed from rec eipts due the county. 148
11. No revenue received from a tax for the purpose of 149
funding zoological activities in any county shall be used 150
for the benefit of any entity that has ever been named 151
Grant's Farm or is located at ten thousand five hundred on e 152
Gravois Road, Saint Louis, Missouri, or successor address, 153
or to supplant any funding received from the metropolitan 154
zoological park and museum district established under 155
section 184.350. 156
67.582. 1. The governing body of any co unty, except a 1
county of the first class with a charter form of government 2
with a population of greater than four hundred thousand 3
inhabitants, is hereby authorized to impose, by ordinance or 4
order, a sales tax in the amount of up to [one-half of] one 5
percent on all retail sales made in such county which are 6
subject to taxation under the provisions of sections 144.010 7
to 144.525 for the purpose of providing law enforcement 8
services for such county. The tax authorized by this 9
section shall be in ad dition to any and all other sales 10
taxes allowed by law, except that no ordinance or order 11
imposing a sales tax under the provisions of this section 12
shall be effective unless the governing body of the county 13
submits to the voters of the county, at a cou nty or state 14
general, primary or special election, a proposal to 15
authorize the governing body of the county to impose a tax. 16
2. The ballot of submission shall contain, but need 17
not be limited to, the following language: 18 SB 550 7
(1) If the proposal submitted involves only 19
authorization to impose the tax authorized by this section 20
the ballot shall contain substantially the following: 21
(2) If the proposal submitted involves authorization 31
to enter into agreeme nts to form a regional jail district 32
and obligates the county to make payments from the tax 33
authorized by this section the ballot shall contain 34
substantially the following: 35
22
23
24
25
Shall the county of ______ (county's name) impose
a countywide sales tax of ______ (insert amount)
for the purpose of providing law enforcement
services for the county?
26 □ YES □ NO
27
28
29
30
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"; or
36
37
38
39
40
41
42
43
44
45
Shall the county of ____ __ (county's name) be
authorized to enter into agreements for the
purpose of forming a regional jail district and
obligating the county to impose a countywide sales
tax of ______ (insert amount) to fund ______
dollars of the costs to construct a regional j ail
and to fund the costs to operate a regional jail,
with any funds in excess of that necessary to
construct and operate such jail to be used for law
enforcement purposes?
46 □ YES □ NO
47
48
49
50
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 550 8
If a majority of the votes cast on the proposal by the 51
qualified voters voting ther eon are in favor of the proposal 52
submitted pursuant to subdivision (1) of this subsection, 53
then the ordinance or order and any amendments thereto shall 54
be in effect on the first day of the second quarter 55
immediately following the election approving the proposal. 56
If the constitutionally required percentage of the voters 57
voting thereon are in favor of the proposal submitted 58
pursuant to subdivision (2) of this subsection, then the 59
ordinance or order and any amendments thereto shall be in 60
effect on the first day of the second quarter immediately 61
following the election approving the proposal. If a 62
proposal receives less than the required majority, then the 63
governing body of the county shall have no power to impose 64
the sales tax herein authorized un less and until the 65
governing body of the county shall again have submitted 66
another proposal to authorize the governing body of the 67
county to impose the sales tax authorized by this section 68
and such proposal is approved by the required majority of 69
the qualified voters voting thereon. However, in no event 70
shall a proposal pursuant to this section be submitted to 71
the voters sooner than twelve months from the date of the 72
last proposal pursuant to this section. 73
3. All revenue received by a county from the tax 74
authorized under the provisions of this section shall be 75
deposited in a special trust fund and shall be used solely 76
for providing law enforcement services for such county for 77
so long as the tax shall remain in effect. Revenue placed 78
in the special trust fund may also be utilized for capital 79
improvement projects for law enforcement facilities and for 80 SB 550 9
the payment of any interest and principal on bonds issued 81
for said capital improvement projects. 82
4. Once the tax authorized by this section is 83
abolished or is terminated by any means, all funds remaining 84
in the special trust fund shall be used solely for providing 85
law enforcement services for the county. Any funds in such 86
special trust fund which are not needed for current 87
expenditures may be invested by the governing body in 88
accordance with applicable laws relating to the investment 89
of other county funds. 90
5. All sales taxes collected by the director of 91
revenue under this section on behalf of any county, less one 92
percent for cost of collection which shall be deposited in 93
the state's general revenue fund after payment of premiums 94
for surety bonds as provided in section 32.087, shall be 95
deposited in a special trust fund, which is hereby created, 96
to be known as the "Coun ty Law Enforcement Sales Tax Trust 97
Fund". The moneys in the county law enforcement sales tax 98
trust fund shall not be deemed to be state funds and shall 99
not be commingled with any funds of the state. The director 100
of revenue shall keep accurate records of the amount of 101
money in the trust and which was collected in each county 102
imposing a sales tax under this section, and the records 103
shall be open to the inspection of officers of the county 104
and the public. Not later than the tenth day of each month 105
the director of revenue shall distribute all moneys 106
deposited in the trust fund during the preceding month to 107
the county which levied the tax; such funds shall be 108
deposited with the county treasurer of each such county, and 109
all expenditures of funds ar ising from the county law 110
enforcement sales tax trust fund shall be by an 111
appropriation act to be enacted by the governing body of 112 SB 550 10
each such county. Expenditures may be made from the fund 113
for any law enforcement functions authorized in the 114
ordinance or order adopted by the governing body submitting 115
the law enforcement tax to the voters. 116
6. The director of revenue may authorize the state 117
treasurer to make refunds from the amounts in the trust fund 118
and credited to any county for erroneous payme nts and 119
overpayments made, and may redeem dishonored checks and 120
drafts deposited to the credit of such counties. If any 121
county abolishes the tax, the county shall notify the 122
director of revenue of the action at least ninety days prior 123
to the effective date of the repeal and the director of 124
revenue may order retention in the trust fund, for a period 125
of one year, of two percent of the amount collected after 126
receipt of such notice to cover possible refunds or 127
overpayment of the tax and to redeem dish onored checks and 128
drafts deposited to the credit of such accounts. After one 129
year has elapsed after the effective date of abolition of 130
the tax in such county, the director of revenue shall remit 131
the balance in the account to the county and close the 132
account of that county. The director of revenue shall 133
notify each county of each instance of any amount refunded 134
or any check redeemed from receipts due the county. 135
7. Except as modified in this section, all provisions 136
of sections 32.085 and 32.0 87 shall apply to the tax imposed 137
under this section. 138