SECOND REGULAR SESSION
SENATE BILL NO. 879
102ND GENERAL ASSEMBLY
INTRODUCED BY SENATOR BECK.
3691S.03I KRISTINA MARTIN, Secretary
AN ACT
To amend chapter 321, RSMo, by adding thereto one new section relating to fire protection
services.
Be it enacted by the General Assembly of the State of Missouri, as follows:
Section A. Chapter 321, RSMo, is amended by adding thereto 1
one new section, to be known as section 321.905, to read as 2
follows:3
321.905. 1. The governing body of any municipality 1
located within a county with a charter form of government 2
and with more than one million inhabitants may, by a 3
majority vote of its g overning body, levy and collect ad 4
valorem taxes on all real property located within the 5
municipality for the purposes of providing fire protection 6
services; provided that, no ordinance or order enacted 7
pursuant to this subsection shall be effective un less the 8
governing body submits to the voters of the municipality a 9
proposal to authorize the governing body to impose such 10
tax. The ballot of submission shall contain, but need not 11
be limited to, the following language: 12
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Shall the City of ______ (insert city) be authorized
to levy a tax of not more than twenty -five cents on
the one hundred dollars assessed valuation to provide
funds for fire protection services?
17 □ FOR THE PROPOSITION □ AGAINST THE PROPOSITION SB 879 2
If a majority of the votes cast on the proposal by the 20
qualified voters voting thereon are in favor of the 21
proposal, then the ordinance or order and any amendments 22
thereto shall be in effect. If a majority of the votes cast 23
by the qualified voters voting are opposed to the proposal, 24
then the governing body of the municipality shall have no 25
power to impose the property tax as herein authorized unless 26
and until the governing body of the municipality shall again 27
have submitted another proposal to authorize the governing 28
body to impose the property tax. 29
2. The governing body of any fire protection district 30
imposing a property tax pursuant to this chapter, or of any 31
municipality located within a county with a charter form of 32
government and with more than one million inhabitants 33
imposing a property tax pursuant to subsection 1 of this 34
section, may, by a majority vot e of its governing body, 35
impose a sales tax of up to one -half of one percent on all 36
sales which are subject to taxation under the provisions of 37
chapter 144, in conjunction with a property tax reduction 38
for each year in which the sales tax is imposed, f or the 39
provision of fire protection services by the fire protection 40
district or the municipality; provided that, no ordinance or 41
order enacted pursuant to this section shall be effective 42
unless the governing body submits to the voters of the fire 43
protection district or municipality, a proposal to authorize 44
the governing body to impose a sales tax and reduce property 45
taxes. 46
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(Place an X in the square opposite the one for which
you wish to vote.)
SB 879 3
3. The ballot of submission shall contain, but need 47
not be limited to, the following language: 48
If a majority of the votes cast on the proposal by the 57
qualified voters voting t hereon are in favor of the 58
proposal, then the ordinance or order and any amendments 59
thereto shall be in effect. If a majority of the votes cast 60
by the qualified voters voting are opposed to the proposal, 61
then the governing body of the district or muni cipality 62
shall have no power to impose the sales tax and reduce the 63
property tax as herein authorized unless and until the 64
governing body of the district or municipality shall again 65
have submitted another proposal to authorize the governing 66
body to impose the sales tax and reduce the property tax. 67
4. The total property tax levy subject to reduction 68
pursuant to this section shall not include those taxes 69
levied to retire indebtedness. 70
5. Each year in which a sales tax is imposed pursuant 71
to this section, the fire protection district or 72
municipality shall, after determining its budget for the 73
provision of fire protection services within the limits set 74
by the constitution and laws of this state for the following 75
calendar year and the tota l property tax levy needed to 76
raise the revenues required by such budget, reduce the total 77
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Shall ______ (insert governing body's name) impose a
sales tax of ______ (insert amount) and reduce its
total property tax levy annually by the total amount
of sales tax revenue collected in the same tax year?
53 □ YES □ NO
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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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property tax levy imposed pursuant to this chapter in an 78
amount sufficient to decrease the total property taxes it 79
will collect by an amount equal to one hundred percent of 80
the sales tax revenue collected pursuant to this section in 81
the tax year for which the property taxes are being levied. 82
In the event that in the immediately preceding year the fire 83
protection district or the municipality actually collected 84
more or less sales tax revenue, the fire protection district 85
or the municipality shall adjust its total property tax levy 86
for the current year to reflect such increase or decrease. 87