3716S.03C
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SENATE COMMITTEE SUBSTITUTE
FOR
SENATE BILL NO. 1091
AN ACT
To repeal sections 67.547, 67.582, and 94.900, RSMo,
and to enact in lieu thereof four 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, 67.582, and 94.900, RSMo, are
repealed and four new sections enacted in lieu thereof, to be
known as sections 67.547, 67.582, 67.597, and 94.900, to read
as follows:
67.547. 1. In addition to the tax authorized by
section 67.505, any county as defined in section 67.750 may,
by a majority vote of its governing body, impose an
additional county sales tax on all sales which are subject
to taxation under the provisions of sections 144.010 to
144.525. The tax authorized by this section shall be in
addition to any and all other sales tax allowed by law;
except that no ordinance or order imposing a sales tax under
the provisions of this section shall be effective unless the
governing body of the county submits to the voters of the
county, at a county or state general, primary or special
election, a proposal to authorize the governing body of the
county to impose such tax.
2. The ballot of submission shall contain, but need
not be limited to the following language:
Shall the county of ______ (county's name) impose
a countywide sales tax of ______ (insert rate)
percent for the purpose of ______ (insert
purpose)?
□ YES □ NO
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If a majority of the votes cast on the proposal by the
qualified voters voting thereon are in favor of the
proposal, then the ordinance or order and any amendments
thereto shall be in effect. If a majority of the votes cast
by the qualified voters voting are opposed to the proposal,
then the governing body of the county shall ha ve no power to
impose the sales tax as herein authorized unless and until
the governing body of the county submits another proposal to
authorize the governing body of the county to impose the
sales tax under the provisions of this section and such
proposal is approved by a majority of the qualified voters
voting thereon. A county shall not submit to the voters a
proposed sales tax under this section for a period of two
years from the date of an election in which the county
previously submitted to the voters a proposed sales tax
under this section, regardless of whether the initial
proposed sales tax was approved or disapproved by the
voters. The revenue collected from the sales tax authorized
under this section shall only be used for the purpo se
approved by voters of the county.
3. The sales tax may be imposed at a rate of one -
eighth of one percent, one -fourth of one percent, three -
eighths of one percent, or one -half of one percent on the
receipts from the sale at retail of all tangib le personal
property or taxable services at retail within any county
adopting such tax if such property and services are subject
to taxation by the state of Missouri under the provisions of
sections 144.010 to 144.525. In any city not within a
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".
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county or any county described in subsection 5 of this
section, no sales tax for the purpose of funding zoological
activities and zoological facilities as those terms are
defined in section 184.500 shall exceed a rate of one -eighth
of one percent unless the sales tax was levied and collected
before August 28, 2017. Beginning [August 28, 2017]
November 1, 2022, no county shall submit to the voters any
proposal that results in a combined rate of sales taxes
adopted under this section in excess of one and one-half
percent. All sales tax elections conducted during the
November 8, 2022, general election shall be deemed in
compliance with state law if the aggregate sales tax rate
under this section is not in excess of one and one -half
percent.
4. Except as modified in this section, all provisions
of sections 32.085 and 32.087 shall apply to the tax imposed
under this section.
5. In any first class county having a charter form of
government and having a population of nine hundred thousand
or more, the proceeds of the sales tax authorized by this
section shall be distributed so that an amount equal to
three-eighths of the proceeds of the tax shall be
distributed to the county and the remaining five -eighths
shall be distributed to the citie s, towns and villages and
the unincorporated area of the county on the ratio that the
population of each bears to the total population of the
county. Three-eighths of the tax rate adopted by such a
county shall be included in the calculation of the co unty's
one and one-half percent combined tax rate ceiling provided
in subsection 3 of this section. The population of each
city, town or village and the unincorporated area of the
county and the total population of the county shall be
determined on the basis of the most recent federal decennial
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census. The provisions of this subsection shall not apply
if the revenue collected is used to support zoological
activities of the zoological subdistrict as defined under
section 184.352.
6. Except as prohibited under section 184.353,
residents of any county that does not adopt a sales tax
under this section for the purpose of supporting zoological
activities may be charged an admission fee for zoological
facilities, programs, or events that are n ot part of the
zoological subdistrict defined under subdivision (15) of
section 184.352 as of August 28, 2017.
7. In any county of the second classification with
more than nineteen thousand seven hundred but fewer than
nineteen thousand eight hun dred inhabitants, the proceeds of
the sales tax authorized by this section shall be
distributed so that an amount equal to three -fourths of the
proceeds of the tax shall be distributed to the county and
the remaining one-fourth shall be distributed equ ally among
the incorporated cities, towns, and villages of the county.
Upon request from any city, town, or village within the
county, the county shall make available for inspection the
distribution report provided to the county by the department
of revenue. Any expenses incurred by the county in
supplying such report to a city, town, or village shall be
paid by such city, town, or village.
8. In any first class county having a charter form of
government and having a population of nine hundr ed thousand
or more, no tax shall be imposed pursuant to this section
for the purpose of funding in whole or in part the
construction, operation or maintenance of a sports stadium,
field house, indoor or outdoor recreational facility,
center, playing field, parking facility or anything
incidental or necessary to a complex suitable for any type
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of professional sport or recreation, either upon, above or
below the ground.
9. No county in this state, other than a county with a
charter form of government and with more than nine hundred
fifty thousand inhabitants and a city not within a county,
shall impose a tax under this section for the purpose of
funding in whole or in part the construction, operation, or
maintenance of any zoological activi ties, zoological
facilities, zoological organizations, the metropolitan
zoological park and museum district as created under section
184.350, or any zoological boards.
10. The director of revenue may authorize the state
treasurer to make refunds from the amounts in the trust fund
and credited to any county for erroneous payments and
overpayments made, and may redeem dishonored checks and
drafts deposited to the credit of such counties. If any
county abolishes the tax, the county shall notify the
director of revenue of the action at least ninety days prior
to the effective date of the repeal and the director of
revenue may order retention in the trust fund, for a period
of one year, of two percent of the amount collected after
receipt of such notice to cover possible refunds or
overpayment of the tax and to redeem dishonored checks and
drafts deposited to the credit of such accounts. After one
year has elapsed after the effective date of abolition of
the tax in such county, the directo r of revenue shall remit
the balance in the account to the county and close the
account of that county. The director of revenue shall
notify each county of each instance of any amount refunded
or any check redeemed from receipts due the county.
11. No revenue received from a tax for the purpose of
funding zoological activities in any county shall be used
for the benefit of any entity that has ever been named
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Grant's Farm or is located at ten thousand five hundred one
Gravois Road, Saint Louis , Missouri, or successor address,
or to supplant any funding received from the metropolitan
zoological park and museum district established under
section 184.350.
67.582. 1. The governing body of any county, except a
county of the first class with a charter form of government
with a population of greater than four hundred thousand
inhabitants, is hereby authorized to impose, by ordinance or
order, a sales tax in the amount of up to [one-half of] one
percent on all retail sales made in such county which are
subject to taxation under the provisions of sections 144.010
to 144.525 for the purpose of providing law enforcement
services for such county. The tax authorized by this
section shall be in addition to any and all other sales
taxes allowed by law, except that no ordinance or order
imposing a sales tax under the provisions of this section
shall be effective unless the governing body of the county
submits to the voters of the county, at a county or state
general, primary or special election, a proposal to
authorize the governing body of the county to impose a tax.
2. The ballot of submission shall contain, but need
not be limited to, the following language:
(1) If the proposal submitted involves only
authorization to impose the tax authorized by this section
the ballot shall contain substantially the following:
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?
□ YES □ NO
If you are in favor of the question, place an "X"
in the box opposite "YES". If you are opposed to
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(2) If the proposal submitted involves authorization
to enter into agreements to form a regional jail district
and obligates the county to make payments from the tax
authorized by this section the ballot shall contain
substantially the following:
If a majority of the votes cast on the proposal by the
qualified voters voting thereon are in favor of the proposal
submitted pursuant to subdivision (1) of this subsection,
then the ordinance or order and any amendments thereto shall
be in effect on the first day of the second quarter
immediately following the election approving the proposal.
If the constitutionally required percentage of the voters
voting thereon are in favor of the proposal submitted
pursuant to subdivision (2) of this subsection, then the
ordinance or order and any amendments thereto shall be in
effect on the first day of the second quarter immediately
following the election approving the proposal. If a
the question, place an "X" in the box opposite
"NO"; or
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 jail
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?
□ YES □ NO
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".
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proposal receives less than the required majority, then the
governing body of the county shall have no power to impose
the sales tax herein authorize d unless and until the
governing body of the county shall again have submitted
another proposal to authorize the governing body of the
county to impose the sales tax authorized by this section
and such proposal is approved by the required majority of
the qualified voters voting thereon. However, in no event
shall a proposal pursuant to this section be submitted to
the voters sooner than twelve months from the date of the
last proposal pursuant to this section.
3. All revenue received by a cou nty from the tax
authorized under the provisions of this section shall be
deposited in a special trust fund and shall be used solely
for providing law enforcement services for such county for
so long as the tax shall remain in effect. Revenue placed
in the special trust fund may also be utilized for capital
improvement projects for law enforcement facilities and for
the payment of any interest and principal on bonds issued
for said capital improvement projects.
4. Once the tax authorized by t his section is
abolished or is terminated by any means, all funds remaining
in the special trust fund shall be used solely for providing
law enforcement services for the county. Any funds in such
special trust fund which are not needed for current
expenditures may be invested by the governing body in
accordance with applicable laws relating to the investment
of other county funds.
5. All sales taxes collected by the director of
revenue under this section on behalf of any county, less one
percent for cost of collection which shall be deposited in
the state's general revenue fund after payment of premiums
for surety bonds as provided in section 32.087, shall be
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deposited in a special trust fund, which is hereby created,
to be known as the " County Law Enforcement Sales Tax Trust
Fund". The moneys in the county law enforcement sales tax
trust fund shall not be deemed to be state funds and shall
not be commingled with any funds of the state. The director
of revenue shall keep accurate rec ords of the amount of
money in the trust and which was collected in each county
imposing a sales tax under this section, and the records
shall be open to the inspection of officers of the county
and the public. Not later than the tenth day of each mon th
the director of revenue shall distribute all moneys
deposited in the trust fund during the preceding month to
the county which levied the tax; such funds shall be
deposited with the county treasurer of each such county, and
all expenditures of fund s arising from the county law
enforcement sales tax trust fund shall be by an
appropriation act to be enacted by the governing body of
each such county. Expenditures may be made from the fund
for any law enforcement functions authorized in the
ordinance or order adopted by the governing body submitting
the law enforcement tax to the voters.
6. The director of revenue may authorize the state
treasurer to make refunds from the amounts in the trust fund
and credited to any county for erroneous p ayments and
overpayments made, and may redeem dishonored checks and
drafts deposited to the credit of such counties. If any
county abolishes the tax, the county shall notify the
director of revenue of the action at least ninety days prior
to the effective date of the repeal and the director of
revenue may order retention in the trust fund, for a period
of one year, of two percent of the amount collected after
receipt of such notice to cover possible refunds or
overpayment of the tax and to redeem dishonored checks and
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drafts deposited to the credit of such accounts. After one
year has elapsed after the effective date of abolition of
the tax in such county, the director of revenue shall remit
the balance in the account to the county and close t he
account of that county. The director of revenue shall
notify each county of each instance of any amount refunded
or any check redeemed from receipts due the county.
7. Except as modified in this section, all provisions
of sections 32.085 and 32.087 shall apply to the tax imposed
under this section.
67.597. 1. The governing body of a county with more
than fifteen thousand seven hundred but fewer than seventeen
thousand six hundred inhabitants and with a county seat with
more than four thousand two hundred ten but fewer than six
thousand inhabitants may adopt an order or ordinance
imposing a sales tax on all retail sales made within the
county that are subject to sales tax under chapter 144. The
rate of such tax shall n ot exceed one percent.
2. Such tax shall not become effective unless the
governing body of the county submits to the voters of the
county, on any date available for elections for the county,
a proposal to authorize the governing body of the county to
impose such tax. Such tax shall be in addition to all other
taxes imposed by law. Such tax shall be stated separately
from all other charges and taxes. The proceeds of such tax
shall be used by the county solely for the support of the
operations of hospital services in such county.
3. The ballot of submission for such tax shall be in
substantially the following form:
Shall ______ (insert the county name) impose a
sales tax at a rate of ______ (insert percentage)
percent for the support of the operations of
hospital services?
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4. If a majority of the votes cast on the question by
the qualified voters voting thereon are in favor of the
question, such tax shall become effective on the first day
of the second calendar quarter following the calendar
quarter in which the election was held. If a majority of
the votes cast on the question by t he qualified voters
voting thereon are opposed to the question, such tax shall
not become effective unless and until the question is
resubmitted under this section to the qualified voters of
the county and such question is approved by a majority of
the qualified voters of the county voting on the question.
5. Except as modified in this section, all provisions
of sections 32.085 and 32.087 shall apply to the tax imposed
under this section.
6. All moneys collected under this section by the
director of the department of revenue on behalf of such
county shall be deposited in a special trust fund, which is
hereby created and shall be known as the "County Hospital
Operations Sales Tax Fund", except that the director may
deposit up to one pe rcent for the cost of collection in the
state's general revenue fund. Moneys in the fund shall be
used solely for the designated purposes. Moneys in the fund
shall not be deemed to be state moneys and shall not be
commingled with any moneys of the st ate. The director may
make refunds from the amounts in the fund and credited to
the county for erroneous payments and overpayments made and
may redeem dishonored checks and drafts deposited to the
credit of such county. Any moneys in the special fund that
are not needed for current expenditures shall be invested in
the same manner as other moneys are invested. Any interest
and moneys earned on such investments shall be credited to
the fund.
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7. The governing body of a county that has adopted
such tax may submit the question of repeal of the tax to the
voters on any date available for elections for the county.
If a majority of the votes cast on the question by the
qualified voters voting thereon are in favor of the repeal,
the repeal shall become effective on December thirty -first
of the calendar year in which such repeal was approved. If
a majority of the votes cast on the question by the
qualified voters voting thereon are opposed to the repeal,
such tax shall remain effective unti l the question is
resubmitted under this section to the qualified voters and
the repeal is approved by a majority of the qualified voters
voting on the question.
8. Whenever the governing body of a county that has
adopted such tax receives a peti tion, signed by a number of
registered voters of the county equal to at least ten
percent of the number of registered voters of the county
voting in the last gubernatorial election, calling for an
election to repeal such tax, the governing body shall s ubmit
to the voters a proposal to repeal the tax. If a majority
of the votes cast on the question by the qualified voters
voting thereon are in favor of the repeal, the repeal shall
become effective on December thirty -first of the calendar
year in which such repeal was approved. If a majority of
the votes cast on the question by the qualified voters
voting thereon are opposed to the repeal, such tax shall
remain effective until the question is resubmitted under
this section to the qualified voter s and the repeal is
approved by a majority of the qualified voters voting on the
question.
9. If such tax is repealed or terminated by any means,
all moneys remaining in the special trust fund shall
continue to be used solely for the designated p urposes. The
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county shall notify the director of the department of
revenue of the repeal or termination at least ninety days
before the effective date of the repeal or termination. The
director may order retention in the trust fund, for a period
of one year, of two percent of the amount collected after
receipt of such notice to cover possible refunds or
overpayment of the tax and to redeem dishonored checks and
drafts deposited to the credit of such account. After one
year has elapsed after the effective date of the repeal or
termination, the director shall remit the balance in the
account to the county and close the account of that county.
The director shall notify such county of each instance of
any amount refunded or any check redeemed fr om receipts due
the county.
94.900. 1. (1) The governing body of the following
cities may impose a tax as provided in this section:
(a) Any city of the third classification with more
than ten thousand eight hundred but less than ten thousand
nine hundred inhabitants located at least partly within a
county of the first classification with more than one
hundred eighty-four thousand but less than one hundred
eighty-eight thousand inhabitants;
(b) Any city of the fourth cla ssification with more
than four thousand five hundred but fewer than five thousand
inhabitants;
(c) Any city of the fourth classification with more
than eight thousand nine hundred but fewer than nine
thousand inhabitants;
(d) Any home rule city with more than forty -eight
thousand but fewer than forty -nine thousand inhabitants;
(e) Any home rule city with more than seventy -three
thousand but fewer than seventy -five thousand inhabitants;
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(f) Any city of the fourth classification with more
than thirteen thousand five hundred but fewer than sixteen
thousand inhabitants;
(g) Any city of the fourth classification with more
than seven thousand but fewer than eight thousand
inhabitants;
(h) Any city of the fourth classi fication with more
than four thousand but fewer than four thousand five hundred
inhabitants and located in any county of the first
classification with more than one hundred fifty thousand but
fewer than two hundred thousand inhabitants;
(i) Any city of the third classification with more
than thirteen thousand but fewer than fifteen thousand
inhabitants and located in any county of the third
classification without a township form of government and
with more than thirty -three thousand but fewer than thirty-
seven thousand inhabitants;
(j) Any city of the fourth classification with more
than three thousand but fewer than three thousand three
hundred inhabitants and located in any county of the third
classification without a township form of government and
with more than eighteen thousand but fewer than twenty
thousand inhabitants and that is not the county seat of such
county;
(k) Any city with more than ten thousand but fewer
than eleven thousand inhabitants and partially locate d in a
county with more than two hundred thirty thousand but fewer
than two hundred sixty thousand inhabitants;
(l) Any city with more than four thousand nine hundred
but fewer than five thousand six hundred inhabitants and
located in a county wi th more than thirty thousand but fewer
than thirty-five thousand inhabitants; [or]
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(m) Any city with more than twelve thousand five
hundred but fewer than fourteen thousand inhabitants and
that is the county seat of a county with more than twenty -
two thousand but fewer than twenty -five thousand inhabitants ;
(n) Any city with more than sixteen thousand but fewer
than eighteen thousand inhabitants and located in more than
one county; or
(o) Any city with more than twelve thousand five
hundred but fewer than fourteen thousand inhabitants and
located in a county with more than twenty -two thousand but
fewer than twenty-five thousand inhabitants and with a
county seat with more than nine hundred but fewer than one
thousand four hundred inhabitants.
(2) The governing body of any city listed in
subdivision (1) of this subsection is hereby authorized to
impose, by ordinance or order, a sales tax in the amount of
up to one-half of one percent on all retail sales made in
such city which are subject to taxation under the provisions
of sections 144.010 to 144.525 for the purpose of improving
the public safety for such city, which shall be limited to
expenditures on equipment, salaries and benefits, and
facilities for police, fire and emergency medical
providers. The tax authorized by this section shall be in
addition to any and all other sales taxes allowed by law,
except that no ordinance or order imposing a sales tax
pursuant to the provisions of this section shall be
effective unless the governing body of the city submits to
the voters of the city, at a county or state general,
primary or special election, a proposal to authorize the
governing body of the city to impose a tax.
2. If the proposal submitted involves only
authorization to impose the tax authorized by this section,
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the ballot of submission shall contain, but need not be
limited to, the following language:
If a majority of the votes cast on the proposal by the
qualified voters voting thereon are in favor of the proposal
submitted pursuant to this subsection, then the ordinance or
order and any amendments thereto shall be in effect on the
first day of the second calendar quarter after the director
of revenue receives notification of adoption of the local
sales tax. If a proposal receives less than the required
majority, then the governing body of the city shall have no
power to impose the sales tax herein authorized unless and
until the governing body of the city shall again hav e
submitted another proposal to authorize the governing body
of the city to impose the sales tax authorized by this
section and such proposal is approved by the required
majority of the qualified voters voting thereon. However,
in no event shall a pr oposal pursuant to this section be
submitted to the voters sooner than twelve months from the
date of the last proposal pursuant to this section.
3. All revenue received by a city from the tax
authorized under the provisions of this section shall be
deposited in a special trust fund and shall be used solely
for improving the public safety for such city for so long as
the tax shall remain in effect.
Shall the city of _________ (city's name) impose a
citywide sales tax of _________ (insert amount) for
the purpose of improving the public safety of the
city?
□ YES □ NO
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".
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4. Once the tax authorized by this section is
abolished or is terminated by any means, all funds remaining
in the special trust fund shall be used solely for improving
the public safety for the city. Any funds in such special
trust fund which are not needed for current expenditures may
be invested by the governing body in accordance with
applicable laws relating to the investment of other city
funds.
5. All sales taxes collected by the director of the
department of revenue under this section on behalf of any
city, less one percent for cost of collection which shall be
deposited in the state's general revenue fund after payment
of premiums for surety bonds as provided in section 32.087,
shall be deposited in a special trust fund, which is hereby
created, to be known as the "City Public Safety Sales Tax
Trust Fund". The moneys in the trust fund shall not be
deemed to be state funds and shall not be commingled with
any funds of the state. The provisions of section 33.080 to
the contrary notwithstanding, money in this fund shall not
be transferred and placed to the credit of t he general
revenue fund. The director of the department of revenue
shall keep accurate records of the amount of money in the
trust and which was collected in each city imposing a sales
tax pursuant to this section, and the records shall be open
to the inspection of officers of the city and the public.
Not later than the tenth day of each month the director of
the department of revenue shall distribute all moneys
deposited in the trust fund during the preceding month to
the city which levied the t ax; such funds shall be deposited
with the city treasurer of each such city, and all
expenditures of funds arising from the trust fund shall be
by an appropriation act to be enacted by the governing body
of each such city. Expenditures may be made fro m the fund
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for any functions authorized in the ordinance or order
adopted by the governing body submitting the tax to the
voters.
6. The director of the department of revenue may make
refunds from the amounts in the trust fund and credited to
any city for erroneous payments and overpayments made, and
may redeem dishonored checks and drafts deposited to the
credit of such cities. If any city abolishes the tax, the
city shall notify the director of the department of revenue
of the action at least ninety days prior to the effective
date of the repeal and the director of the department of
revenue may order retention in the trust fund, for a period
of one year, of two percent of the amount collected after
receipt of such notice to cover possib le refunds or
overpayment of the tax and to redeem dishonored checks and
drafts deposited to the credit of such accounts. After one
year has elapsed after the effective date of abolition of
the tax in such city, the director of the department of
revenue shall remit the balance in the account to the city
and close the account of that city. The director of the
department of revenue shall notify each city of each
instance of any amount refunded or any check redeemed from
receipts due the city.
7. Except as modified in this section, all provisions
of sections 32.085 and 32.087 shall apply to the tax imposed
pursuant to this section.
8. If any city in subsection 1 of this section enacts
the tax authorized in this section, the city shall budget an
amount to public safety that is no less than the amount
budgeted in the year immediately preceding the enactment of
the tax. The revenue from the tax shall supplement and not
replace amounts budgeted by the city.