Missouri 2024 Regular Session

Missouri Senate Bill SB1091 Compare Versions

Version 1 (Old)

Version 2 (New)

Old	New		Differences
1		-	~~3716S.03C~~
2		-	1
3		-	~~SENATE COMMITTEE SUBSTITUTE~~
4		-	~~FOR~~
	1	+
	2	+	EXPLANATION-Matter enclosed in bold-faced brackets [thus] in this bill is not enacted
	3	+	and is intended to be omitted in the law.
	4	+	SECOND REGULAR SESSION
5	5		SENATE BILL NO. 1091
	6	+	102ND GENERAL ASSEMBLY
	7	+	INTRODUCED BY SENATOR ESLINGER.
	8	+	3716S.01I KRISTINA MARTIN, Secretary
6	9		AN ACT
7		-	To repeal sections 67.547, 67.582, and 94.900, RSMo,
8		-	and to enact in lieu thereof four new sections
9		-	relating to sales taxes.
	10	+	To repeal sections 67.547 and 67.582, RSMo, and to enact in lieu thereof two new sections relating
	11	+	to sales taxes.
10	12
11	13		Be it enacted by the General Assembly of the State of Missouri, as follows:
12		-	Section A. Sections 67.547, 67.582, and 94.900, RSMo, are
13		-	repealed and four new sections enacted in lieu thereof, to be
14		-	known as sections 67.547, 67.582, 67.597, and 94.900, to read
15		-	as follows:
16		-	67.547. 1. In addition to the tax authorized by
17		-	section 67.505, any county as defined in section 67.750 may,
18		-	by a majority vote of its governing body, impose an
19		-	additional county sales tax on all sales which are subject
20		-	to taxation under the provisions of sections 144.010 to
21		-	144.525. The tax authorized by this section shall be in
22		-	addition to any and all other sales tax allowed by law;
23		-	except that no ordinance or order imposing a sales tax under
24		-	the provisions of this section shall be effective unless the
25		-	governing body of the county submits to the voters of the
26		-	county, at a county or state general, primary or special
27		-	election, a proposal to authorize the governing body of the
28		-	county to impose such tax.
29		-	2. The ballot of submission shall contain, but need
30		-	not be limited to the following language:
	14	+	Section A. Sections 67.547 and 67.582, RSMo, are repealed 1
	15	+	and two new sections enacted in lieu thereof, to be known as 2
	16	+	sections 67.547 and 67.582, to read as follows :3
	17	+	67.547. 1. In addition to the tax authorized by 1
	18	+	section 67.505, any county as defined in section 67.750 may, 2
	19	+	by a majority vote of its governing body, impose an 3
	20	+	additional county sales tax on all sales which are subject 4
	21	+	to taxation under the provisions of sections 144.010 to 5
	22	+	144.525. The tax authorized by this section shall be in 6
	23	+	addition to any and all other sales tax allowed by law; 7
	24	+	except that no ordinance or order imposing a sales tax under 8
	25	+	the provisions of this section shall be effe ctive unless the 9
	26	+	governing body of the county submits to the voters of the 10
	27	+	county, at a county or state general, primary or special 11
	28	+	election, a proposal to authorize the governing body of the 12
	29	+	county to impose such tax. 13
	30	+	2. The ballot of submission shall contain, but need 14
	31	+	not be limited to the following language: 15
	32	+	16
	33	+	17
31	34		Shall the county of ______ (county's name) impose
32	35		a countywide sales tax of ______ (insert rate)
	36	+	SB 1091 2
	37	+	If a majority of the votes cast on the propos al by the 25
	38	+	qualified voters voting thereon are in favor of the 26
	39	+	proposal, then the ordinance or order and any amendments 27
	40	+	thereto shall be in effect. If a majority of the votes cast 28
	41	+	by the qualified voters voting are opposed to the proposal, 29
	42	+	then the governing body of the county shall have no power to 30
	43	+	impose the sales tax as herein authorized unless and until 31
	44	+	the governing body of the county submits another proposal to 32
	45	+	authorize the governing body of the county to impose the 33
	46	+	sales tax under the provi sions of this section and such 34
	47	+	proposal is approved by a majority of the qualified voters 35
	48	+	voting thereon. A county shall not submit to the voters a 36
	49	+	proposed sales tax under this section for a period of two 37
	50	+	years from the date of an election in which t he county 38
	51	+	previously submitted to the voters a proposed sales tax 39
	52	+	under this section, regardless of whether the initial 40
	53	+	proposed sales tax was approved or disapproved by the 41
	54	+	voters. The revenue collected from the sales tax authorized 42
	55	+	under this section shall only be used for the purpose 43
	56	+	approved by voters of the county. 44
	57	+	3. The sales tax may be imposed at a rate of one - 45
	58	+	eighth of one percent, one -fourth of one percent, three - 46
	59	+	eighths of one percent, or one -half of one percent on the 47
	60	+	receipts from the sale at retail of all tangible personal 48
	61	+	18
	62	+	19
33	63		percent for the purpose of ______ (insert
34	64		purpose)?
35		-
36		-	□ YES □ NO
37		-	2
38		-	If a majority of the votes cast on the proposal by the
39		-	qualified voters voting thereon are in favor of the
40		-	proposal, then the ordinance or order and any amendments
41		-	thereto shall be in effect. If a majority of the votes cast
42		-	by the qualified voters voting are opposed to the proposal,
43		-	then the governing body of the county shall ha ve no power to
44		-	impose the sales tax as herein authorized unless and until
45		-	the governing body of the county submits another proposal to
46		-	authorize the governing body of the county to impose the
47		-	sales tax under the provisions of this section and such
48		-	proposal is approved by a majority of the qualified voters
49		-	voting thereon. A county shall not submit to the voters a
50		-	proposed sales tax under this section for a period of two
51		-	years from the date of an election in which the county
52		-	previously submitted to the voters a proposed sales tax
53		-	under this section, regardless of whether the initial
54		-	proposed sales tax was approved or disapproved by the
55		-	voters. The revenue collected from the sales tax authorized
56		-	under this section shall only be used for the purpo se
57		-	approved by voters of the county.
58		-	3. The sales tax may be imposed at a rate of one -
59		-	eighth of one percent, one -fourth of one percent, three -
60		-	eighths of one percent, or one -half of one percent on the
61		-	receipts from the sale at retail of all tangib le personal
62		-	property or taxable services at retail within any county
63		-	adopting such tax if such property and services are subject
64		-	to taxation by the state of Missouri under the provisions of
65		-	sections 144.010 to 144.525. In any city not within a
	65	+	20 □ YES □ NO
	66	+	21
	67	+	22
	68	+	23
	69	+	24
66	70		If you are in favor of the question, place an "X"
67	71		in the box opposite "YES". If you are opposed to
68	72		the question, place an "X" in the box opposite
69	73		"NO".
70		-
71		-	3
72		-	county or any county described in subsection 5 of this
73		-	section, no sales tax for the purpose of funding zoological
74		-	activities and zoological facilities as those terms are
75		-	defined in section 184.500 shall exceed a rate of one -eighth
76		-	of one percent unless the sales tax was levied and collected
77		-	before August 28, 2017. Beginning [August 28, 2017]
78		-	November 1, 2022, no county shall submit to the voters any
79		-	proposal that results in a combined rate of sales taxes
80		-	adopted under this section in excess of one and one-half
81		-	percent. All sales tax elections conducted during the
82		-	November 8, 2022, general election shall be deemed in
83		-	compliance with state law if the aggregate sales tax rate
84		-	under this section is not in excess of one and one -half
85		-	percent.
86		-	4. Except as modified in this section, all provisions
87		-	of sections 32.085 and 32.087 shall apply to the tax imposed
88		-	under this section.
89		-	5. In any first class county having a charter form of
90		-	government and having a population of nine hundred thousand
91		-	or more, the proceeds of the sales tax authorized by this
92		-	section shall be distributed so that an amount equal to
93		-	three-eighths of the proceeds of the tax shall be
94		-	distributed to the county and the remaining five -eighths
95		-	shall be distributed to the citie s, towns and villages and
96		-	the unincorporated area of the county on the ratio that the
97		-	population of each bears to the total population of the
98		-	county. Three-eighths of the tax rate adopted by such a
99		-	county shall be included in the calculation of the co unty's
100		-	one and one-half percent combined tax rate ceiling provided
101		-	in subsection 3 of this section. The population of each
102		-	city, town or village and the unincorporated area of the
103		-	county and the total population of the county shall be
104		-	determined on the basis of the most recent federal decennial
105		-	4
106		-	census. The provisions of this subsection shall not apply
107		-	if the revenue collected is used to support zoological
108		-	activities of the zoological subdistrict as defined under
109		-	section 184.352.
110		-	6. Except as prohibited under section 184.353,
111		-	residents of any county that does not adopt a sales tax
112		-	under this section for the purpose of supporting zoological
113		-	activities may be charged an admission fee for zoological
114		-	facilities, programs, or events that are n ot part of the
115		-	zoological subdistrict defined under subdivision (15) of
116		-	section 184.352 as of August 28, 2017.
117		-	7. In any county of the second classification with
118		-	more than nineteen thousand seven hundred but fewer than
119		-	nineteen thousand eight hun dred inhabitants, the proceeds of
120		-	the sales tax authorized by this section shall be
121		-	distributed so that an amount equal to three -fourths of the
122		-	proceeds of the tax shall be distributed to the county and
123		-	the remaining one-fourth shall be distributed equ ally among
124		-	the incorporated cities, towns, and villages of the county.
125		-	Upon request from any city, town, or village within the
126		-	county, the county shall make available for inspection the
127		-	distribution report provided to the county by the department
128		-	of revenue. Any expenses incurred by the county in
129		-	supplying such report to a city, town, or village shall be
130		-	paid by such city, town, or village.
131		-	8. In any first class county having a charter form of
132		-	government and having a population of nine hundr ed thousand
133		-	or more, no tax shall be imposed pursuant to this section
134		-	for the purpose of funding in whole or in part the
135		-	construction, operation or maintenance of a sports stadium,
136		-	field house, indoor or outdoor recreational facility,
137		-	center, playing field, parking facility or anything
138		-	incidental or necessary to a complex suitable for any type
139		-	5
140		-	of professional sport or recreation, either upon, above or
141		-	below the ground.
142		-	9. No county in this state, other than a county with a
143		-	charter form of government and with more than nine hundred
144		-	fifty thousand inhabitants and a city not within a county,
145		-	shall impose a tax under this section for the purpose of
146		-	funding in whole or in part the construction, operation, or
147		-	maintenance of any zoological activi ties, zoological
148		-	facilities, zoological organizations, the metropolitan
149		-	zoological park and museum district as created under section
150		-	184.350, or any zoological boards.
151		-	10. The director of revenue may authorize the state
152		-	treasurer to make refunds from the amounts in the trust fund
153		-	and credited to any county for erroneous payments and
154		-	overpayments made, and may redeem dishonored checks and
155		-	drafts deposited to the credit of such counties. If any
156		-	county abolishes the tax, the county shall notify the
157		-	director of revenue of the action at least ninety days prior
158		-	to the effective date of the repeal and the director of
159		-	revenue may order retention in the trust fund, for a period
160		-	of one year, of two percent of the amount collected after
161		-	receipt of such notice to cover possible refunds or
162		-	overpayment of the tax and to redeem dishonored checks and
163		-	drafts deposited to the credit of such accounts. After one
164		-	year has elapsed after the effective date of abolition of
165		-	the tax in such county, the directo r of revenue shall remit
166		-	the balance in the account to the county and close the
167		-	account of that county. The director of revenue shall
168		-	notify each county of each instance of any amount refunded
169		-	or any check redeemed from receipts due the county.
170		-	11. No revenue received from a tax for the purpose of
171		-	funding zoological activities in any county shall be used
172		-	for the benefit of any entity that has ever been named
173		-	6
174		-	Grant's Farm or is located at ten thousand five hundred one
175		-	Gravois Road, Saint Louis , Missouri, or successor address,
176		-	or to supplant any funding received from the metropolitan
177		-	zoological park and museum district established under
178		-	section 184.350.
179		-	67.582. 1. The governing body of any county, except a
180		-	county of the first class with a charter form of government
181		-	with a population of greater than four hundred thousand
182		-	inhabitants, is hereby authorized to impose, by ordinance or
183		-	order, a sales tax in the amount of up to [one-half of] one
184		-	percent on all retail sales made in such county which are
185		-	subject to taxation under the provisions of sections 144.010
186		-	to 144.525 for the purpose of providing law enforcement
187		-	services for such county. The tax authorized by this
188		-	section shall be in addition to any and all other sales
189		-	taxes allowed by law, except that no ordinance or order
190		-	imposing a sales tax under the provisions of this section
191		-	shall be effective unless the governing body of the county
192		-	submits to the voters of the county, at a county or state
193		-	general, primary or special election, a proposal to
194		-	authorize the governing body of the county to impose a tax.
195		-	2. The ballot of submission shall contain, but need
196		-	not be limited to, the following language:
197		-	(1) If the proposal submitted involves only
198		-	authorization to impose the tax authorized by this section
199		-	the ballot shall contain substantially the following:
	74	+	SB 1091 3
	75	+	property or taxable services at retail within any county 49
	76	+	adopting such tax if such property and services are subject 50
	77	+	to taxation by the state of Missouri under the provisions of 51
	78	+	sections 144.010 to 144.525 . In any city not within a 52
	79	+	county or any county described in subsection 5 of this 53
	80	+	section, no sales tax for the purpose of funding zoological 54
	81	+	activities and zoological facilities as those terms are 55
	82	+	defined in section 184.500 shall exceed a rate of one -eighth 56
	83	+	of one percent unless the sales tax was levied and collected 57
	84	+	before August 28, 2017. Beginning [August 28, 2017] 58
	85	+	November 1, 2022, no county shall submit to the voters any 59
	86	+	proposal that results in a combined rate of sales taxes 60
	87	+	adopted under this section in excess of one and one-half 61
	88	+	percent. All sales tax elections conducted during the 62
	89	+	November 8, 2022, general election shall be deemed in 63
	90	+	compliance with state law if the aggregate sales tax rate 64
	91	+	under this section is not in excess of one and one-half 65
	92	+	percent. 66
	93	+	4. Except as modified in this section, all provisions 67
	94	+	of sections 32.085 and 32.087 shall apply to the tax imposed 68
	95	+	under this section. 69
	96	+	5. In any first class county having a charter form of 70
	97	+	government and having a popu lation of nine hundred thousand 71
	98	+	or more, the proceeds of the sales tax authorized by this 72
	99	+	section shall be distributed so that an amount equal to 73
	100	+	three-eighths of the proceeds of the tax shall be 74
	101	+	distributed to the county and the remaining five -eighths 75
	102	+	shall be distributed to the cities, towns and villages and 76
	103	+	the unincorporated area of the county on the ratio that the 77
	104	+	population of each bears to the total population of the 78
	105	+	county. Three-eighths of the tax rate adopted by such a 79
	106	+	county shall be included in the calculation of the county's 80 SB 1091 4
	107	+	one and one-half percent combined tax rate ceiling provided 81
	108	+	in subsection 3 of this section. The population of each 82
	109	+	city, town or village and the unincorporated area of the 83
	110	+	county and the total population of t he county shall be 84
	111	+	determined on the basis of the most recent federal decennial 85
	112	+	census. The provisions of this subsection shall not apply 86
	113	+	if the revenue collected is used to support zoological 87
	114	+	activities of the zoological subdistrict as defined under 88
	115	+	section 184.352. 89
	116	+	6. Except as prohibited under section 184.353, 90
	117	+	residents of any county that does not adopt a sales tax 91
	118	+	under this section for the purpose of supporting zoological 92
	119	+	activities may be charged an admission fee for zoological 93
	120	+	facilities, programs, or events that are not part of the 94
	121	+	zoological subdistrict defined under subdivision (15) of 95
	122	+	section 184.352 as of August 28, 2017. 96
	123	+	7. In any county of the second classification with 97
	124	+	more than nineteen thousand seven hundred but fewe r than 98
	125	+	nineteen thousand eight hundred inhabitants, the proceeds of 99
	126	+	the sales tax authorized by this section shall be 100
	127	+	distributed so that an amount equal to three -fourths of the 101
	128	+	proceeds of the tax shall be distributed to the county and 102
	129	+	the remaining one-fourth shall be distributed equally among 103
	130	+	the incorporated cities, towns, and villages of the county. 104
	131	+	Upon request from any city, town, or village within the 105
	132	+	county, the county shall make available for inspection the 106
	133	+	distribution report provided t o the county by the department 107
	134	+	of revenue. Any expenses incurred by the county in 108
	135	+	supplying such report to a city, town, or village shall be 109
	136	+	paid by such city, town, or village. 110
	137	+	8. In any first class county having a charter form of 111
	138	+	government and having a population of nine hundred thousand 112 SB 1091 5
	139	+	or more, no tax shall be imposed pursuant to this section 113
	140	+	for the purpose of funding in whole or in part the 114
	141	+	construction, operation or maintenance of a sports stadium, 115
	142	+	field house, indoor or outdoor recre ational facility, 116
	143	+	center, playing field, parking facility or anything 117
	144	+	incidental or necessary to a complex suitable for any type 118
	145	+	of professional sport or recreation, either upon, above or 119
	146	+	below the ground. 120
	147	+	9. No county in this state, other than a county with a 121
	148	+	charter form of government and with more than nine hundred 122
	149	+	fifty thousand inhabitants and a city not within a county, 123
	150	+	shall impose a tax under this section for the purpose of 124
	151	+	funding in whole or in part the construction, operation, or 125
	152	+	maintenance of any zoological activities, zoological 126
	153	+	facilities, zoological organizations, the metropolitan 127
	154	+	zoological park and museum district as created under section 128
	155	+	184.350, or any zoological boards. 129
	156	+	10. The director of revenue may authorize th e state 130
	157	+	treasurer to make refunds from the amounts in the trust fund 131
	158	+	and credited to any county for erroneous payments and 132
	159	+	overpayments made, and may redeem dishonored checks and 133
	160	+	drafts deposited to the credit of such counties. If any 134
	161	+	county abolishes the tax, the county shall notify the 135
	162	+	director of revenue of the action at least ninety days prior 136
	163	+	to the effective date of the repeal and the director of 137
	164	+	revenue may order retention in the trust fund, for a period 138
	165	+	of one year, of two percent of the a mount collected after 139
	166	+	receipt of such notice to cover possible refunds or 140
	167	+	overpayment of the tax and to redeem dishonored checks and 141
	168	+	drafts deposited to the credit of such accounts. After one 142
	169	+	year has elapsed after the effective date of abolition of 143
	170	+	the tax in such county, the director of revenue shall remit 144 SB 1091 6
	171	+	the balance in the account to the county and close the 145
	172	+	account of that county. The director of revenue shall 146
	173	+	notify each county of each instance of any amount refunded 147
	174	+	or any check redeemed f rom receipts due the county. 148
	175	+	11. No revenue received from a tax for the purpose of 149
	176	+	funding zoological activities in any county shall be used 150
	177	+	for the benefit of any entity that has ever been named 151
	178	+	Grant's Farm or is located at ten thousand five hun dred one 152
	179	+	Gravois Road, Saint Louis, Missouri, or successor address, 153
	180	+	or to supplant any funding received from the metropolitan 154
	181	+	zoological park and museum district established under 155
	182	+	section 184.350. 156
	183	+	67.582. 1. The governing body of any county, except a 1
	184	+	county of the first class with a charter form of government 2
	185	+	with a population of greater than four hundred thousand 3
	186	+	inhabitants, is hereby authorized to impose, by ordinance or 4
	187	+	order, a sales tax in the amount of up to [one-half of] one 5
	188	+	percent on all retail sales made in such county which are 6
	189	+	subject to taxation under the provisions of sections 144.010 7
	190	+	to 144.525 for the purpose of providing law enforcement 8
	191	+	services for such county. The tax authorized by this 9
	192	+	section shall be in addition to any and all other sales 10
	193	+	taxes allowed by law, except that no ordinance or order 11
	194	+	imposing a sales tax under the provisions of this section 12
	195	+	shall be effective unless the governing body of the county 13
	196	+	submits to the voters of the county, a t a county or state 14
	197	+	general, primary or special election, a proposal to 15
	198	+	authorize the governing body of the county to impose a tax. 16
	199	+	2. The ballot of submission shall contain, but need 17
	200	+	not be limited to, the following language: 18 SB 1091 7
	201	+	(1) If the proposal submitted involves only 19
	202	+	authorization to impose the tax authorized by this section 20
	203	+	the ballot shall contain substantially the following: 21
	204	+	(2) If the proposal submitted involves authorization 31
	205	+	to enter into agreeme nts to form a regional jail district 32
	206	+	and obligates the county to make payments from the tax 33
	207	+	authorized by this section the ballot shall contain 34
	208	+	substantially the following: 35
	209	+	22
	210	+	23
	211	+	24
	212	+	25
200	213		Shall the county of ______ (county's name) impose
201	214		a countywide sales tax of ______ (insert amount)
202	215		for the purpose of providing law enforcement
203	216		services for the county?
204	217
205		-	□ YES □ NO
	218	+	26 □ YES □ NO
	219	+	27
	220	+	28
	221	+	29
	222	+	30
206	223		If you are in favor of the question, place an "X"
207	224		in the box opposite "YES". If you are opposed to
208		-
209		-	7
210		-	(2) If the proposal submitted involves authorization
211		-	to enter into agreements to form a regional jail district
212		-	and obligates the county to make payments from the tax
213		-	authorized by this section the ballot shall contain
214		-	substantially the following:
215		-	If a majority of the votes cast on the proposal by the
216		-	qualified voters voting thereon are in favor of the proposal
217		-	submitted pursuant to subdivision (1) of this subsection,
218		-	then the ordinance or order and any amendments thereto shall
219		-	be in effect on the first day of the second quarter
220		-	immediately following the election approving the proposal.
221		-	If the constitutionally required percentage of the voters
222		-	voting thereon are in favor of the proposal submitted
223		-	pursuant to subdivision (2) of this subsection, then the
224		-	ordinance or order and any amendments thereto shall be in
225		-	effect on the first day of the second quarter immediately
226		-	following the election approving the proposal. If a
227	225		the question, place an "X" in the box opposite
228	226		"NO"; or
	227	+
	228	+	36
	229	+	37
	230	+	38
	231	+	39
	232	+	40
	233	+	41
	234	+	42
	235	+	43
	236	+	44
	237	+	45
229	238		Shall the county of ____ __ (county's name) be
230	239		authorized to enter into agreements for the
231	240		purpose of forming a regional jail district and
232	241		obligating the county to impose a countywide sales
233	242		tax of ______ (insert amount) to fund ______
234	243		dollars of the costs to construct a regional j ail
235	244		and to fund the costs to operate a regional jail,
236	245		with any funds in excess of that necessary to
237	246		construct and operate such jail to be used for law
238	247		enforcement purposes?
239	248
240		-	□ YES □ NO
	249	+	46 □ YES □ NO
	250	+	47
	251	+	48
	252	+	49
	253	+	50
241	254		If you are in favor of the question, place an "X"
242	255		in the box opposite "YES". If you are opposed to
243	256		the question, place an "X" in the box opposite
244	257		"NO".
245		-
246		-	8
247		-	proposal receives less than the required majority, then the
248		-	governing body of the county shall have no power to impose
249		-	the sales tax herein authorize d unless and until the
250		-	governing body of the county shall again have submitted
251		-	another proposal to authorize the governing body of the
252		-	county to impose the sales tax authorized by this section
253		-	and such proposal is approved by the required majority of
254		-	the qualified voters voting thereon. However, in no event
255		-	shall a proposal pursuant to this section be submitted to
256		-	the voters sooner than twelve months from the date of the
257		-	last proposal pursuant to this section.
258		-	3. All revenue received by a cou nty from the tax
259		-	authorized under the provisions of this section shall be
260		-	deposited in a special trust fund and shall be used solely
261		-	for providing law enforcement services for such county for
262		-	so long as the tax shall remain in effect. Revenue placed
263		-	in the special trust fund may also be utilized for capital
264		-	improvement projects for law enforcement facilities and for
265		-	the payment of any interest and principal on bonds issued
266		-	for said capital improvement projects.
267		-	4. Once the tax authorized by t his section is
268		-	abolished or is terminated by any means, all funds remaining
269		-	in the special trust fund shall be used solely for providing
270		-	law enforcement services for the county. Any funds in such
271		-	special trust fund which are not needed for current
272		-	expenditures may be invested by the governing body in
273		-	accordance with applicable laws relating to the investment
274		-	of other county funds.
275		-	5. All sales taxes collected by the director of
276		-	revenue under this section on behalf of any county, less one
277		-	percent for cost of collection which shall be deposited in
278		-	the state's general revenue fund after payment of premiums
279		-	for surety bonds as provided in section 32.087, shall be
280		-	9
281		-	deposited in a special trust fund, which is hereby created,
282		-	to be known as the " County Law Enforcement Sales Tax Trust
283		-	Fund". The moneys in the county law enforcement sales tax
284		-	trust fund shall not be deemed to be state funds and shall
285		-	not be commingled with any funds of the state. The director
286		-	of revenue shall keep accurate rec ords of the amount of
287		-	money in the trust and which was collected in each county
288		-	imposing a sales tax under this section, and the records
289		-	shall be open to the inspection of officers of the county
290		-	and the public. Not later than the tenth day of each mon th
291		-	the director of revenue shall distribute all moneys
292		-	deposited in the trust fund during the preceding month to
293		-	the county which levied the tax; such funds shall be
294		-	deposited with the county treasurer of each such county, and
295		-	all expenditures of fund s arising from the county law
296		-	enforcement sales tax trust fund shall be by an
297		-	appropriation act to be enacted by the governing body of
298		-	each such county. Expenditures may be made from the fund
299		-	for any law enforcement functions authorized in the
300		-	ordinance or order adopted by the governing body submitting
301		-	the law enforcement tax to the voters.
302		-	6. The director of revenue may authorize the state
303		-	treasurer to make refunds from the amounts in the trust fund
304		-	and credited to any county for erroneous p ayments and
305		-	overpayments made, and may redeem dishonored checks and
306		-	drafts deposited to the credit of such counties. If any
307		-	county abolishes the tax, the county shall notify the
308		-	director of revenue of the action at least ninety days prior
309		-	to the effective date of the repeal and the director of
310		-	revenue may order retention in the trust fund, for a period
311		-	of one year, of two percent of the amount collected after
312		-	receipt of such notice to cover possible refunds or
313		-	overpayment of the tax and to redeem dishonored checks and
314		-	10
315		-	drafts deposited to the credit of such accounts. After one
316		-	year has elapsed after the effective date of abolition of
317		-	the tax in such county, the director of revenue shall remit
318		-	the balance in the account to the county and close t he
319		-	account of that county. The director of revenue shall
320		-	notify each county of each instance of any amount refunded
321		-	or any check redeemed from receipts due the county.
322		-	7. Except as modified in this section, all provisions
323		-	of sections 32.085 and 32.087 shall apply to the tax imposed
324		-	under this section.
325		-	67.597. 1. The governing body of a county with more
326		-	than fifteen thousand seven hundred but fewer than seventeen
327		-	thousand six hundred inhabitants and with a county seat with
328		-	more than four thousand two hundred ten but fewer than six
329		-	thousand inhabitants may adopt an order or ordinance
330		-	imposing a sales tax on all retail sales made within the
331		-	county that are subject to sales tax under chapter 144. The
332		-	rate of such tax shall n ot exceed one percent.
333		-	2. Such tax shall not become effective unless the
334		-	governing body of the county submits to the voters of the
335		-	county, on any date available for elections for the county,
336		-	a proposal to authorize the governing body of the county to
337		-	impose such tax. Such tax shall be in addition to all other
338		-	taxes imposed by law. Such tax shall be stated separately
339		-	from all other charges and taxes. The proceeds of such tax
340		-	shall be used by the county solely for the support of the
341		-	operations of hospital services in such county.
342		-	3. The ballot of submission for such tax shall be in
343		-	substantially the following form:
344		-	Shall ______ (insert the county name) impose a
345		-	sales tax at a rate of ______ (insert percentage)
346		-	percent for the support of the operations of
347		-	hospital services?
348		-
349		-	11
350		-	4. If a majority of the votes cast on the question by
351		-	the qualified voters voting thereon are in favor of the
352		-	question, such tax shall become effective on the first day
353		-	of the second calendar quarter following the calendar
354		-	quarter in which the election was held. If a majority of
355		-	the votes cast on the question by t he qualified voters
356		-	voting thereon are opposed to the question, such tax shall
357		-	not become effective unless and until the question is
358		-	resubmitted under this section to the qualified voters of
359		-	the county and such question is approved by a majority of
360		-	the qualified voters of the county voting on the question.
361		-	5. Except as modified in this section, all provisions
362		-	of sections 32.085 and 32.087 shall apply to the tax imposed
363		-	under this section.
364		-	6. All moneys collected under this section by the
365		-	director of the department of revenue on behalf of such
366		-	county shall be deposited in a special trust fund, which is
367		-	hereby created and shall be known as the "County Hospital
368		-	Operations Sales Tax Fund", except that the director may
369		-	deposit up to one pe rcent for the cost of collection in the
370		-	state's general revenue fund. Moneys in the fund shall be
371		-	used solely for the designated purposes. Moneys in the fund
372		-	shall not be deemed to be state moneys and shall not be
373		-	commingled with any moneys of the st ate. The director may
374		-	make refunds from the amounts in the fund and credited to
375		-	the county for erroneous payments and overpayments made and
376		-	may redeem dishonored checks and drafts deposited to the
377		-	credit of such county. Any moneys in the special fund that
378		-	are not needed for current expenditures shall be invested in
379		-	the same manner as other moneys are invested. Any interest
380		-	and moneys earned on such investments shall be credited to
381		-	the fund.
382		-	12
383		-	7. The governing body of a county that has adopted
384		-	such tax may submit the question of repeal of the tax to the
385		-	voters on any date available for elections for the county.
386		-	If a majority of the votes cast on the question by the
387		-	qualified voters voting thereon are in favor of the repeal,
388		-	the repeal shall become effective on December thirty -first
389		-	of the calendar year in which such repeal was approved. If
390		-	a majority of the votes cast on the question by the
391		-	qualified voters voting thereon are opposed to the repeal,
392		-	such tax shall remain effective unti l the question is
393		-	resubmitted under this section to the qualified voters and
394		-	the repeal is approved by a majority of the qualified voters
395		-	voting on the question.
396		-	8. Whenever the governing body of a county that has
397		-	adopted such tax receives a peti tion, signed by a number of
398		-	registered voters of the county equal to at least ten
399		-	percent of the number of registered voters of the county
400		-	voting in the last gubernatorial election, calling for an
401		-	election to repeal such tax, the governing body shall s ubmit
402		-	to the voters a proposal to repeal the tax. If a majority
403		-	of the votes cast on the question by the qualified voters
404		-	voting thereon are in favor of the repeal, the repeal shall
405		-	become effective on December thirty -first of the calendar
406		-	year in which such repeal was approved. If a majority of
407		-	the votes cast on the question by the qualified voters
408		-	voting thereon are opposed to the repeal, such tax shall
409		-	remain effective until the question is resubmitted under
410		-	this section to the qualified voter s and the repeal is
411		-	approved by a majority of the qualified voters voting on the
412		-	question.
413		-	9. If such tax is repealed or terminated by any means,
414		-	all moneys remaining in the special trust fund shall
415		-	continue to be used solely for the designated p urposes. The
416		-	13
417		-	county shall notify the director of the department of
418		-	revenue of the repeal or termination at least ninety days
419		-	before the effective date of the repeal or termination. The
420		-	director may order retention in the trust fund, for a period
421		-	of one year, of two percent of the amount collected after
422		-	receipt of such notice to cover possible refunds or
423		-	overpayment of the tax and to redeem dishonored checks and
424		-	drafts deposited to the credit of such account. After one
425		-	year has elapsed after the effective date of the repeal or
426		-	termination, the director shall remit the balance in the
427		-	account to the county and close the account of that county.
428		-	The director shall notify such county of each instance of
429		-	any amount refunded or any check redeemed fr om receipts due
430		-	the county.
431		-	94.900. 1. (1) The governing body of the following
432		-	cities may impose a tax as provided in this section:
433		-	(a) Any city of the third classification with more
434		-	than ten thousand eight hundred but less than ten thousand
435		-	nine hundred inhabitants located at least partly within a
436		-	county of the first classification with more than one
437		-	hundred eighty-four thousand but less than one hundred
438		-	eighty-eight thousand inhabitants;
439		-	(b) Any city of the fourth cla ssification with more
440		-	than four thousand five hundred but fewer than five thousand
441		-	inhabitants;
442		-	(c) Any city of the fourth classification with more
443		-	than eight thousand nine hundred but fewer than nine
444		-	thousand inhabitants;
445		-	(d) Any home rule city with more than forty -eight
446		-	thousand but fewer than forty -nine thousand inhabitants;
447		-	(e) Any home rule city with more than seventy -three
448		-	thousand but fewer than seventy -five thousand inhabitants;
449		-	14
450		-	(f) Any city of the fourth classification with more
451		-	than thirteen thousand five hundred but fewer than sixteen
452		-	thousand inhabitants;
453		-	(g) Any city of the fourth classification with more
454		-	than seven thousand but fewer than eight thousand
455		-	inhabitants;
456		-	(h) Any city of the fourth classi fication with more
457		-	than four thousand but fewer than four thousand five hundred
458		-	inhabitants and located in any county of the first
459		-	classification with more than one hundred fifty thousand but
460		-	fewer than two hundred thousand inhabitants;
461		-	(i) Any city of the third classification with more
462		-	than thirteen thousand but fewer than fifteen thousand
463		-	inhabitants and located in any county of the third
464		-	classification without a township form of government and
465		-	with more than thirty -three thousand but fewer than thirty-
466		-	seven thousand inhabitants;
467		-	(j) Any city of the fourth classification with more
468		-	than three thousand but fewer than three thousand three
469		-	hundred inhabitants and located in any county of the third
470		-	classification without a township form of government and
471		-	with more than eighteen thousand but fewer than twenty
472		-	thousand inhabitants and that is not the county seat of such
473		-	county;
474		-	(k) Any city with more than ten thousand but fewer
475		-	than eleven thousand inhabitants and partially locate d in a
476		-	county with more than two hundred thirty thousand but fewer
477		-	than two hundred sixty thousand inhabitants;
478		-	(l) Any city with more than four thousand nine hundred
479		-	but fewer than five thousand six hundred inhabitants and
480		-	located in a county wi th more than thirty thousand but fewer
481		-	than thirty-five thousand inhabitants; [or]
482		-	15
483		-	(m) Any city with more than twelve thousand five
484		-	hundred but fewer than fourteen thousand inhabitants and
485		-	that is the county seat of a county with more than twenty -
486		-	two thousand but fewer than twenty -five thousand inhabitants ;
487		-	(n) Any city with more than sixteen thousand but fewer
488		-	than eighteen thousand inhabitants and located in more than
489		-	one county; or
490		-	(o) Any city with more than twelve thousand five
491		-	hundred but fewer than fourteen thousand inhabitants and
492		-	located in a county with more than twenty -two thousand but
493		-	fewer than twenty-five thousand inhabitants and with a
494		-	county seat with more than nine hundred but fewer than one
495		-	thousand four hundred inhabitants.
496		-	(2) The governing body of any city listed in
497		-	subdivision (1) of this subsection is hereby authorized to
498		-	impose, by ordinance or order, a sales tax in the amount of
499		-	up to one-half of one percent on all retail sales made in
500		-	such city which are subject to taxation under the provisions
501		-	of sections 144.010 to 144.525 for the purpose of improving
502		-	the public safety for such city, which shall be limited to
503		-	expenditures on equipment, salaries and benefits, and
504		-	facilities for police, fire and emergency medical
505		-	providers. The tax authorized by this section shall be in
506		-	addition to any and all other sales taxes allowed by law,
507		-	except that no ordinance or order imposing a sales tax
508		-	pursuant to the provisions of this section shall be
509		-	effective unless the governing body of the city submits to
510		-	the voters of the city, at a county or state general,
511		-	primary or special election, a proposal to authorize the
512		-	governing body of the city to impose a tax.
513		-	2. If the proposal submitted involves only
514		-	authorization to impose the tax authorized by this section,
515		-	16
516		-	the ballot of submission shall contain, but need not be
517		-	limited to, the following language:
518		-	If a majority of the votes cast on the proposal by the
519		-	qualified voters voting thereon are in favor of the proposal
520		-	submitted pursuant to this subsection, then the ordinance or
521		-	order and any amendments thereto shall be in effect on the
522		-	first day of the second calendar quarter after the director
523		-	of revenue receives notification of adoption of the local
524		-	sales tax. If a proposal receives less than the required
525		-	majority, then the governing body of the city shall have no
526		-	power to impose the sales tax herein authorized unless and
527		-	until the governing body of the city shall again hav e
528		-	submitted another proposal to authorize the governing body
529		-	of the city to impose the sales tax authorized by this
530		-	section and such proposal is approved by the required
531		-	majority of the qualified voters voting thereon. However,
532		-	in no event shall a pr oposal pursuant to this section be
533		-	submitted to the voters sooner than twelve months from the
534		-	date of the last proposal pursuant to this section.
535		-	3. All revenue received by a city from the tax
536		-	authorized under the provisions of this section shall be
537		-	deposited in a special trust fund and shall be used solely
538		-	for improving the public safety for such city for so long as
539		-	the tax shall remain in effect.
540		-	Shall the city of _________ (city's name) impose a
541		-	citywide sales tax of _________ (insert amount) for
542		-	the purpose of improving the public safety of the
543		-	city?
544		-
545		-	□ YES □ NO
546		-	If you are in favor of the question, place an "X"
547		-	in the box opposite "YES". If you are opposed to
548		-	the question, place an "X" in the box opposite
549		-	"NO".
550		-
551		-	17
552		-	4. Once the tax authorized by this section is
553		-	abolished or is terminated by any means, all funds remaining
554		-	in the special trust fund shall be used solely for improving
555		-	the public safety for the city. Any funds in such special
556		-	trust fund which are not needed for current expenditures may
557		-	be invested by the governing body in accordance with
558		-	applicable laws relating to the investment of other city
559		-	funds.
560		-	5. All sales taxes collected by the director of the
561		-	department of revenue under this section on behalf of any
562		-	city, less one percent for cost of collection which shall be
563		-	deposited in the state's general revenue fund after payment
564		-	of premiums for surety bonds as provided in section 32.087,
565		-	shall be deposited in a special trust fund, which is hereby
566		-	created, to be known as the "City Public Safety Sales Tax
567		-	Trust Fund". The moneys in the trust fund shall not be
568		-	deemed to be state funds and shall not be commingled with
569		-	any funds of the state. The provisions of section 33.080 to
570		-	the contrary notwithstanding, money in this fund shall not
571		-	be transferred and placed to the credit of t he general
572		-	revenue fund. The director of the department of revenue
573		-	shall keep accurate records of the amount of money in the
574		-	trust and which was collected in each city imposing a sales
575		-	tax pursuant to this section, and the records shall be open
576		-	to the inspection of officers of the city and the public.
577		-	Not later than the tenth day of each month the director of
578		-	the department of revenue shall distribute all moneys
579		-	deposited in the trust fund during the preceding month to
580		-	the city which levied the t ax; such funds shall be deposited
581		-	with the city treasurer of each such city, and all
582		-	expenditures of funds arising from the trust fund shall be
583		-	by an appropriation act to be enacted by the governing body
584		-	of each such city. Expenditures may be made fro m the fund
585		-	18
586		-	for any functions authorized in the ordinance or order
587		-	adopted by the governing body submitting the tax to the
588		-	voters.
589		-	6. The director of the department of revenue may make
590		-	refunds from the amounts in the trust fund and credited to
591		-	any city for erroneous payments and overpayments made, and
592		-	may redeem dishonored checks and drafts deposited to the
593		-	credit of such cities. If any city abolishes the tax, the
594		-	city shall notify the director of the department of revenue
595		-	of the action at least ninety days prior to the effective
596		-	date of the repeal and the director of the department of
597		-	revenue may order retention in the trust fund, for a period
598		-	of one year, of two percent of the amount collected after
599		-	receipt of such notice to cover possib le refunds or
600		-	overpayment of the tax and to redeem dishonored checks and
601		-	drafts deposited to the credit of such accounts. After one
602		-	year has elapsed after the effective date of abolition of
603		-	the tax in such city, the director of the department of
604		-	revenue shall remit the balance in the account to the city
605		-	and close the account of that city. The director of the
606		-	department of revenue shall notify each city of each
607		-	instance of any amount refunded or any check redeemed from
608		-	receipts due the city.
609		-	7. Except as modified in this section, all provisions
610		-	of sections 32.085 and 32.087 shall apply to the tax imposed
611		-	pursuant to this section.
612		-	8. If any city in subsection 1 of this section enacts
613		-	the tax authorized in this section, the city shall budget an
614		-	amount to public safety that is no less than the amount
615		-	budgeted in the year immediately preceding the enactment of
616		-	the tax. The revenue from the tax shall supplement and not
617		-	replace amounts budgeted by the city.
	258	+	SB 1091 8
	259	+	If a majority of the votes cast on the proposal by the 51
	260	+	qualified voters voting ther eon are in favor of the proposal 52
	261	+	submitted pursuant to subdivision (1) of this subsection, 53
	262	+	then the ordinance or order and any amendments thereto shall 54
	263	+	be in effect on the first day of the second quarter 55
	264	+	immediately following the election approving the proposal. 56
	265	+	If the constitutionally required percentage of the voters 57
	266	+	voting thereon are in favor of the proposal submitted 58
	267	+	pursuant to subdivision (2) of this subsection, then the 59
	268	+	ordinance or order and any amendments thereto shall be in 60
	269	+	effect on the first day of the second quarter immediately 61
	270	+	following the election approving the proposal. If a 62
	271	+	proposal receives less than the required majority, then the 63
	272	+	governing body of the county shall have no power to impose 64
	273	+	the sales tax herein authorized un less and until the 65
	274	+	governing body of the county shall again have submitted 66
	275	+	another proposal to authorize the governing body of the 67
	276	+	county to impose the sales tax authorized by this section 68
	277	+	and such proposal is approved by the required majority of 69
	278	+	the qualified voters voting thereon. However, in no event 70
	279	+	shall a proposal pursuant to this section be submitted to 71
	280	+	the voters sooner than twelve months from the date of the 72
	281	+	last proposal pursuant to this section. 73
	282	+	3. All revenue received by a county from the tax 74
	283	+	authorized under the provisions of this section shall be 75
	284	+	deposited in a special trust fund and shall be used solely 76
	285	+	for providing law enforcement services for such county for 77
	286	+	so long as the tax shall remain in effect. Revenue placed 78
	287	+	in the special trust fund may also be utilized for capital 79
	288	+	improvement projects for law enforcement facilities and for 80 SB 1091 9
	289	+	the payment of any interest and principal on bonds issued 81
	290	+	for said capital improvement projects. 82
	291	+	4. Once the tax authorized by this section is 83
	292	+	abolished or is terminated by any means, all funds remaining 84
	293	+	in the special trust fund shall be used solely for providing 85
	294	+	law enforcement services for the county. Any funds in such 86
	295	+	special trust fund which are not needed for current 87
	296	+	expenditures may be invested by the governing body in 88
	297	+	accordance with applicable laws relating to the investment 89
	298	+	of other county funds. 90
	299	+	5. All sales taxes collected by the director of 91
	300	+	revenue under this section on behalf of any county, less one 92
	301	+	percent for cost of collection which shall be deposited in 93
	302	+	the state's general revenue fund after payment of premiums 94
	303	+	for surety bonds as provided in section 32.087, shall be 95
	304	+	deposited in a special trust fund, which is hereby created, 96
	305	+	to be known as the "Coun ty Law Enforcement Sales Tax Trust 97
	306	+	Fund". The moneys in the county law enforcement sales tax 98
	307	+	trust fund shall not be deemed to be state funds and shall 99
	308	+	not be commingled with any funds of the state. The director 100
	309	+	of revenue shall keep accurate records of the amount of 101
	310	+	money in the trust and which was collected in each county 102
	311	+	imposing a sales tax under this section, and the records 103
	312	+	shall be open to the inspection of officers of the county 104
	313	+	and the public. Not later than the tenth day of each month 105
	314	+	the director of revenue shall distribute all moneys 106
	315	+	deposited in the trust fund during the preceding month to 107
	316	+	the county which levied the tax; such funds shall be 108
	317	+	deposited with the county treasurer of each such county, and 109
	318	+	all expenditures of funds ar ising from the county law 110
	319	+	enforcement sales tax trust fund shall be by an 111
	320	+	appropriation act to be enacted by the governing body of 112 SB 1091 10
	321	+	each such county. Expenditures may be made from the fund 113
	322	+	for any law enforcement functions authorized in the 114
	323	+	ordinance or order adopted by the governing body submitting 115
	324	+	the law enforcement tax to the voters. 116
	325	+	6. The director of revenue may authorize the state 117
	326	+	treasurer to make refunds from the amounts in the trust fund 118
	327	+	and credited to any county for erroneous payme nts and 119
	328	+	overpayments made, and may redeem dishonored checks and 120
	329	+	drafts deposited to the credit of such counties. If any 121
	330	+	county abolishes the tax, the county shall notify the 122
	331	+	director of revenue of the action at least ninety days prior 123
	332	+	to the effective date of the repeal and the director of 124
	333	+	revenue may order retention in the trust fund, for a period 125
	334	+	of one year, of two percent of the amount collected after 126
	335	+	receipt of such notice to cover possible refunds or 127
	336	+	overpayment of the tax and to redeem dish onored checks and 128
	337	+	drafts deposited to the credit of such accounts. After one 129
	338	+	year has elapsed after the effective date of abolition of 130
	339	+	the tax in such county, the director of revenue shall remit 131
	340	+	the balance in the account to the county and close the 132
	341	+	account of that county. The director of revenue shall 133
	342	+	notify each county of each instance of any amount refunded 134
	343	+	or any check redeemed from receipts due the county. 135
	344	+	7. Except as modified in this section, all provisions 136
	345	+	of sections 32.085 and 32.0 87 shall apply to the tax imposed 137
	346	+	under this section. 138
	347	+	