FIRSTREGULARSESSION
HOUSEBILLNO.1572
103RDGENERALASSEMBLY
INTRODUCEDBYREPRESENTATIVEDIEHL.
3161H.01I JOSEPHENGLER,ChiefClerk
ANACT
Torepealsection94.900,RSMo,andtoenactinlieuthereofonenewsectionrelatingtoa
publicsafetysalestax.
BeitenactedbytheGeneralAssemblyofthestateofMissouri,asfollows:
SectionA.Section94.900,RSMo,isrepealedandonenewsectionenactedinlieu
2thereof,tobeknownassection94.900,toreadasfollows:
94.900.1.(1)Thegoverningbodyofthefollowingcitiesmayimposeataxas
2providedinthissection:
3 (a)Anycityofthethirdclassificationwithmorethantenthousandeighthundredbut
4lessthantenthousandninehundredinhabitantslocatedatleastpartlywithinacountyofthe
5firstclassificationwithmorethanonehundredeighty-fourthousandbutlessthanone
6hundredeighty-eightthousandinhabitants;
7 (b)Anycityofthefourthclassificationwithmorethanfourthousandfivehundred
8butfewerthanfivethousandinhabitants;
9 (c)Anycityofthefourthclassificationwithmorethaneightthousandninehundred
10butfewerthanninethousandinhabitants;
11 (d)Anyhomerulecitywithmorethanforty-eightthousandbutfewerthanforty-nine
12thousandinhabitants;
13 (e)Anyhomerulecitywithmorethanseventy-threethousandbutfewerthan
14seventy-fivethousandinhabitants;
15 (f)Anycityofthefourthclassificationwithmorethanthirteenthousandfivehundred
16butfewerthansixteenthousandinhabitants;
EXPLANATION—Matterenclosedinbold-facedbrackets[thus] intheabovebillisnotenactedandis
intendedtobeomittedfromthelaw.Matterinbold-facetypeintheabovebillisproposedlanguage. 17 (g)Anycityofthefourthclassificationwithmorethanseventhousandbutfewerthan
18eightthousandinhabitants;
19 (h)Anycityofthefourthclassificationwithmorethanfourthousandbutfewerthan
20fourthousandfivehundredinhabitantsandlocatedinanycountyofthefirstclassification
21withmorethanonehundredfiftythousandbutfewerthantwohundredthousandinhabitants;
22 (i)Anycityofthethirdclassificationwithmorethanthirteenthousandbutfewerthan
23fifteenthousandinhabitantsandlocatedinanycountyofthethirdclassificationwithouta
24townshipformofgovernmentandwithmorethanthirty-threethousandbutfewerthanthirty-
25seventhousandinhabitants;
26 (j)Anycityofthefourthclassificationwithmorethanthreethousandbutfewerthan
27threethousandthreehundredinhabitantsandlocatedinanycountyofthethirdclassification
28withoutatownshipformofgovernmentandwithmorethaneighteenthousandbutfewerthan
29twentythousandinhabitantsandthatisnotthecountyseatofsuchcounty;
30 (k)Anycitywithmorethantenthousandbutfewerthaneleventhousandinhabitants
31andpartiallylocatedinacountywithmorethantwohundredthirtythousandbutfewerthan
32twohundredsixtythousandinhabitants;
33 (l)Anycitywithmorethanfourthousandninehundredbutfewerthanfivethousand
34sixhundredinhabitantsandlocatedinacountywithmorethanthirtythousandbutfewerthan
35thirty-fivethousandinhabitants;[or]
36 (m)Anycitywithmorethantwelvethousandfivehundredbutfewerthanfourteen
37thousandinhabitantsandthatisthecountyseatofacountywithmorethantwenty-two
38thousandbutfewerthantwenty-fivethousandinhabitants; or
39 (n)Anycitywithmorethaneightthousandbutfewerthanninethousand
40inhabitantsandthatisthecountyseatofacountywithmorethannineteenthousandbut
41fewerthantwenty-twothousandinhabitants.
42 (2)Thegoverningbodyofanycitylistedinsubdivision(1)ofthissubsectionis
43herebyauthorizedtoimpose,byordinanceororder,asalestaxintheamountofuptoone-half
44ofonepercentonallretailsalesmadeinsuchcitywhicharesubjecttotaxationunderthe
45provisionsofsections144.010to144.525forthepurposeofimprovingthepublicsafetyfor
46suchcity,whichshallbelimitedtoexpendituresonequipment,salariesandbenefits,and
47facilitiesforpolice,fireandemergencymedicalproviders.Thetaxauthorizedbythissection
48shallbeinadditiontoanyandallothersalestaxesallowedbylaw,exceptthatnoordinanceor
49orderimposingasalestaxpursuanttotheprovisionsofthissectionshallbeeffectiveunless
50thegoverningbodyofthecitysubmitstothevotersofthecity,atacountyorstategeneral,
51primaryorspecialelection,aproposaltoauthorizethegoverningbodyofthecitytoimposea
52tax.
HB1572 2 53 2.Iftheproposalsubmittedinvolvesonlyauthorizationtoimposethetaxauthorized
54bythissection,theballotofsubmissionshallcontain,butneednotbelimitedto,the
55followinglanguage:
56 Shallthecityof_________(city'sname)imposeacitywidesales
57 taxof_________(insertamount)forthepurposeofimproving
58 thepublicsafetyofthecity?
59☐YES☐NO
60 Ifyouareinfavorofthequestion,placean"X"inthebox
61 opposite"YES".Ifyouareopposedtothequestion,placean"X"
62 intheboxopposite"NO".
63
64Ifamajorityofthevotescastontheproposalbythequalifiedvotersvotingthereonarein
65favoroftheproposalsubmittedpursuanttothissubsection,thentheordinanceororderand
66anyamendmentstheretoshallbeineffectonthefirstdayofthesecondcalendarquarterafter
67thedirectorofrevenuereceivesnotificationofadoptionofthelocalsalestax.Ifaproposal
68receiveslessthantherequiredmajority,thenthegoverningbodyofthecityshallhaveno
69powertoimposethesalestaxhereinauthorizedunlessanduntilthegoverningbodyofthe
70cityshallagainhavesubmittedanotherproposaltoauthorizethegoverningbodyofthecityto
71imposethesalestaxauthorizedbythissectionandsuchproposalisapprovedbytherequired
72majorityofthequalifiedvotersvotingthereon.However,innoeventshallaproposal
73pursuanttothissectionbesubmittedtothevoterssoonerthantwelvemonthsfromthedateof
74thelastproposalpursuanttothissection.
75 3.Allrevenuereceivedbyacityfromthetaxauthorizedundertheprovisionsofthis
76sectionshallbedepositedinaspecialtrustfundandshallbeusedsolelyforimprovingthe
77publicsafetyforsuchcityforsolongasthetaxshallremainineffect.
78 4.Oncethetaxauthorizedbythissectionisabolishedoristerminatedbyanymeans,
79allfundsremaininginthespecialtrustfundshallbeusedsolelyforimprovingthepublic
80safetyforthecity.Anyfundsinsuchspecialtrustfundwhicharenotneededforcurrent
81expendituresmaybeinvestedbythegoverningbodyinaccordancewithapplicablelaws
82relatingtotheinvestmentofothercityfunds.
83 5.Allsalestaxescollectedbythedirectorofthedepartmentofrevenueunderthis
84sectiononbehalfofanycity,lessonepercentforcostofcollectionwhichshallbedeposited
85inthestate'sgeneralrevenuefundafterpaymentofpremiumsforsuretybondsasprovidedin
86section32.087,shallbedepositedinaspecialtrustfund,whichisherebycreated,tobe
87knownasthe"CityPublicSafetySalesTaxTrustFund".Themoneysinthetrustfundshall
88notbedeemedtobestatefundsandshallnotbecommingledwithanyfundsofthestate.The
89provisionsofsection33.080tothecontrarynotwithstanding,moneyinthisfundshallnotbe
HB1572 3 90transferredandplacedtothecreditofthegeneralrevenuefund.Thedirectorofthe
91departmentofrevenueshallkeepaccuraterecordsoftheamountofmoneyinthetrustand
92whichwascollectedineachcityimposingasalestaxpursuanttothissection,andtherecords
93shallbeopentotheinspectionofofficersofthecityandthepublic.Notlaterthanthetenth
94dayofeachmonththedirectorofthedepartmentofrevenueshalldistributeallmoneys
95depositedinthetrustfundduringtheprecedingmonthtothecitywhichleviedthetax;such
96fundsshallbedepositedwiththecitytreasurerofeachsuchcity,andallexpendituresoffunds
97arisingfromthetrustfundshallbebyanappropriationacttobeenactedbythegoverning
98bodyofeachsuchcity.Expendituresmaybemadefromthefundforanyfunctions
99authorizedintheordinanceororderadoptedbythegoverningbodysubmittingthetaxtothe
100voters.
101 6.Thedirectorofthedepartmentofrevenuemaymakerefundsfromtheamountsin
102thetrustfundandcreditedtoanycityforerroneouspaymentsandoverpaymentsmade,and
103mayredeemdishonoredchecksanddraftsdepositedtothecreditofsuchcities.Ifanycity
104abolishesthetax,thecityshallnotifythedirectorofthedepartmentofrevenueoftheactionat
105leastninetydayspriortotheeffectivedateoftherepealandthedirectorofthedepartmentof
106revenuemayorderretentioninthetrustfund,foraperiodofoneyear,oftwopercentofthe
107amountcollectedafterreceiptofsuchnoticetocoverpossiblerefundsoroverpaymentofthe
108taxandtoredeemdishonoredchecksanddraftsdepositedtothecreditofsuchaccounts.
109Afteroneyearhaselapsedaftertheeffectivedateofabolitionofthetaxinsuchcity,the
110directorofthedepartmentofrevenueshallremitthebalanceintheaccounttothecityand
111closetheaccountofthatcity.Thedirectorofthedepartmentofrevenueshallnotifyeachcity
112ofeachinstanceofanyamountrefundedoranycheckredeemedfromreceiptsduethecity.
113 7.Exceptasmodifiedinthissection,allprovisionsofsections32.085and32.087
114shallapplytothetaximposedpursuanttothissection.
115 8.Ifanycityinsubsection1ofthissectionenactsthetaxauthorizedinthissection,
116thecityshallbudgetanamounttopublicsafetythatisnolessthantheamountbudgetedinthe
117yearimmediatelyprecedingtheenactmentofthetax.Therevenuefromthetaxshall
118supplementandnotreplaceamountsbudgetedbythecity.
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HB1572 4