FIRSTREGULARSESSION
HOUSEBILLNO.330
103RDGENERALASSEMBLY
INTRODUCEDBYREPRESENTATIVEWRIGHT.
0409H.01I DANARADEMANMILLER,ChiefClerk
ANACT
Torepealsections67.1003,67.1009,67.1018,67.1360,67.1367,94.838,94.900,and
205.971,RSMo,andtoenactinlieuthereoftwelvenewsectionsrelatingtolocal
taxation.
BeitenactedbytheGeneralAssemblyofthestateofMissouri,asfollows:
SectionA.Sections67.1003,67.1009,67.1018,67.1360,67.1367,94.838,94.900,
2and205.971,RSMo,arerepealedandtwelvenewsectionsenactedinlieuthereof,tobe
3knownassections67.597,67.1003,67.1009,67.1013,67.1018,67.1360,67.1367,94.838,
494.900,94.961,94.1016,and205.971,toreadasfollows:
67.597.1.Thegoverningbodyofacountywithmorethanfifteenthousand
2sevenhundredbutfewerthanseventeenthousandsixhundredinhabitantsandwitha
3countyseatwithmorethanfourthousandtwohundredtenbutfewerthansixthousand
4inhabitantsmayadoptanorderorordinanceimposingasalestaxonallretailsales
5madewithinthecountythataresubjecttosalestaxunderchapter144.Therateofsuch
6taxshallnotexceedonepercent.
7 2.Suchtaxshallnotbecomeeffectiveunlessthegoverningbodyofthecounty
8submitstothevotersofthecounty,onanydateavailableforelectionsforthecounty,a
9proposaltoauthorizethegoverningbodyofthecountytoimposesuchtax.Suchtax
10shallbeinadditiontoallothertaxesimposedbylaw.Suchtaxshallbestatedseparately
11fromallotherchargesandtaxes.Theproceedsofsuchtaxshallbeusedbythecounty
12solelyforthesupportoftheoperationsofhospitalservicesinsuchcounty.
EXPLANATION—Matterenclosedinbold-facedbrackets[thus] intheabovebillisnotenactedandis
intendedtobeomittedfromthelaw.Matterinbold-facetypeintheabovebillisproposedlanguage. 13 3.Theballotofsubmissionforsuchtaxshallbeinsubstantiallythefollowing
14form:"Shall______(insertthecountyname)imposeasalestaxatarateof______
15(insertpercentage)percentforthesupportoftheoperationsofhospitalservices?".
16 4.Ifamajorityofthevotescastonthequestionbythequalifiedvotersvoting
17thereonareinfavorofthequestion,suchtaxshallbecomeeffectiveonthefirstdayof
18thesecondcalendarquarterfollowingthecalendarquarterinwhichtheelectionwas
19held.Ifamajorityofthevotescastonthequestionbythequalifiedvotersvoting
20thereonareopposedtothequestion,suchtaxshallnotbecomeeffectiveunlessanduntil
21thequestionisresubmittedunderthissectiontothequalifiedvotersofthecountyand
22suchquestionisapprovedbyamajorityofthequalifiedvotersofthecountyvotingon
23thequestion.
24 5.Exceptasmodifiedinthissection,allprovisionsofsections32.085and32.087
25shallapplytothetaximposedunderthissection.
26 6.Allmoneyscollectedunderthissectionbythedirectorofthedepartmentof
27revenueonbehalfofsuchcountyshallbedepositedinaspecialtrustfund,whichis
28herebycreatedandshallbeknownasthe"CountyHospitalOperationsSalesTax
29Fund",exceptthatthedirectormaydeposituptoonepercentforthecostofcollection
30inthestate'sgeneralrevenuefund.Moneysinthefundshallbeusedsolelyforthe
31designatedpurposes.Moneysinthefundshallnotbedeemedtobestatemoneysand
32shallnotbecommingledwithanymoneysofthestate.Thedirectormaymakerefunds
33fromtheamountsinthefundandcreditedtothecountyforerroneouspaymentsand
34overpaymentsmadeandmayredeemdishonoredchecksanddraftsdepositedtothe
35creditofsuchcounty.Anymoneysinthespecialfundthatarenotneededforcurrent
36expendituresshallbeinvestedinthesamemannerasothermoneysareinvested.Any
37interestandmoneysearnedonsuchinvestmentsshallbecreditedtothefund.
38 7.Thegoverningbodyofacountythathasadoptedsuchtaxmaysubmitthe
39questionofrepealofthetaxtothevotersonanydateavailableforelectionsforthe
40county.Ifamajorityofthevotescastonthequestionbythequalifiedvotersvoting
41thereonareinfavoroftherepeal,therepealshallbecomeeffectiveonDecemberthirty-
42firstofthecalendaryearinwhichsuchrepealwasapproved.Ifamajorityofthevotes
43castonthequestionbythequalifiedvotersvotingthereonareopposedtotherepeal,
44suchtaxshallremaineffectiveuntilthequestionisresubmittedunderthissectiontothe
45qualifiedvotersandtherepealisapprovedbyamajorityofthequalifiedvotersvoting
46onthequestion.
47 8.Wheneverthegoverningbodyofacountythathasadoptedsuchtaxreceivesa
48petition,signedbyanumberofregisteredvotersofthecountyequaltoatleastten
49percentofthenumberofregisteredvotersofthecountyvotinginthelastgubernatorial
HB330 2 50election,callingforanelectiontorepealsuchtax,thegoverningbodyshallsubmittothe
51votersaproposaltorepealthetax.Ifamajorityofthevotescastonthequestionbythe
52qualifiedvotersvotingthereonareinfavoroftherepeal,therepealshallbecome
53effectiveonDecemberthirty-firstofthecalendaryearinwhichsuchrepealwas
54approved.Ifamajorityofthevotescastonthequestionbythequalifiedvotersvoting
55thereonareopposedtotherepeal,suchtaxshallremaineffectiveuntilthequestionis
56resubmittedunderthissectiontothequalifiedvotersandtherepealisapprovedbya
57majorityofthequalifiedvotersvotingonthequestion.
58 9.Ifsuchtaxisrepealedorterminatedbyanymeans,allmoneysremainingin
59thespecialtrustfundshallcontinuetobeusedsolelyforthedesignatedpurposes.The
60countyshallnotifythedirectorofthedepartmentofrevenueoftherepealor
61terminationatleastninetydaysbeforetheeffectivedateoftherepealortermination.
62Thedirectormayorderretentioninthetrustfund,foraperiodofoneyear,oftwo
63percentoftheamountcollectedafterreceiptofsuchnoticetocoverpossiblerefundsor
64overpaymentofthetaxandtoredeemdishonoredchecksanddraftsdepositedtothe
65creditofsuchaccount.Afteroneyearhaselapsedaftertheeffectivedateoftherepeal
66ortermination,thedirectorshallremitthebalanceintheaccounttothecountyand
67closetheaccountofthatcounty.Thedirectorshallnotifysuchcountyofeachinstance
68ofanyamountrefundedoranycheckredeemedfromreceiptsduethecounty.
67.1003.1.Thegoverningbodyofthefollowingcitiesandcountiesmayimposea
2taxasprovidedinthissection:
3 (1)Anycityorcountyhavingmorethanthreehundredfiftyhotelandmotelrooms
4insidesuchcityorcounty;
5 (2)Acountyofthethirdclassificationwithapopulationofmorethanseventhousand
6butlessthanseventhousandfourhundredinhabitants;
7 (3)Athirdclasscitywithapopulationofgreaterthantenthousandbutlessthan
8eleventhousandlocatedinacountyofthethirdclassificationwithatownshipformof
9governmentwithapopulationofmorethanthirtythousand;
10 (4)Acountyofthethirdclassificationwithatownshipformofgovernmentwitha
11populationofmorethantwentythousandbutlessthantwenty-onethousand;
12 (5)Anythirdclasscitywithapopulationofmorethaneleventhousandbutlessthan
13thirteenthousandwhichislocatedinacountyofthethirdclassificationwithapopulationof
14morethantwenty-threethousandbutlessthantwenty-sixthousand;
15 (6)Anycityofthethirdclassificationwithmorethantenthousandfivehundredbut
16fewerthantenthousandsixhundredinhabitants;
17 (7)Anycityofthethirdclassificationwithmorethantwenty-sixthousandthree
18hundredbutfewerthantwenty-sixthousandsevenhundredinhabitants;
HB330 3 19 (8)Anycityofthethirdclassificationwithmorethantenthousandeighthundredbut
20fewerthantenthousandninehundredinhabitantsandlocatedinmorethanonecounty.
21 2.Thegoverningbodyofanycityorcountylistedinsubsection1ofthissectionmay
22imposeataxonthechargesforallsleepingroomspaidbythetransientguestsofhotelsor
23motelssituatedinthecityorcountyoraportionthereof,whichshallbenotmorethanfive
24percentperoccupiedroompernight,exceptthatsuchtaxshallnotbecomeeffectiveunless
25thegoverningbodyofthecityorcountysubmitstothevotersofthecityorcountyatastate
26generalorprimaryelectionaproposaltoauthorizethegoverningbodyofthecityorcountyto
27imposeataxpursuanttothissection.Thetaxauthorizedbythissectionshallbeinadditionto
28thechargeforthesleepingroomandshallbeinadditiontoanyandalltaxesimposedbylaw
29andtheproceedsofsuchtaxshallbeusedbythecityorcountysolelyforthepromotionof
30tourism.Suchtaxshallbestatedseparatelyfromallotherchargesandtaxes.
31 3.Notwithstandinganyotherprovisionoflawtothecontrary,exceptasprovidedin
32[subsection] subsections5and6ofthissection,thetaxauthorizedinsubsection1ofthis
33sectionshallnotbeimposedbythefollowingcitiesorcounties:
34 (1)Anycityorcountyalreadyimposingataxsolelyonthechargesforsleeping
35roomspaidbythetransientguestsofhotelsormotelssituatedinanysuchcityorcounty
36underanyotherlawofthisstate;
37 (2)Anycitynotalreadyimposingataxunderthissectionandthatislocatedinwhole
38orpartiallywithinacountythatalreadyimposesataxsolelyonthechargesforsleeping
39roomspaidbythetransientguestsofhotelsormotelssituatedinsuchcountyunderthis
40sectionoranyotherlawofthisstate;or
41 (3)Anycountynotalreadyimposingataxunderthissectionandthathasacity
42locatedinwholeorinpartwithinitsboundariesthatalreadyimposesataxsolelyonthe
43chargesforsleepingroomspaidbythetransientguestsofhotelsormotelssituatedinsuch
44cityunderthissectionoranyotherlawofthisstate.
45 4.Citiesofthethirdclasshavingmorethantwothousandfivehundredhoteland
46motelrooms,andlocatedinacountyofthefirstclassificationinwhichandwhereanothertax
47onthechargesforallsleepingroomspaidbythetransientguestsofhotelsandmotelssituated
48insuchcountyisimposed,mayimposethetaxauthorizedbythissectionofnotmorethan
49one-halfofonepercentperoccupiedroompernight.
50 5.Thegoverningbodyofanycityofthefourthclassificationwithmorethanfifty-one
51thousandinhabitantslocatedinacountywithacharterformofgovernmentandwithmore
52thantwohundredfiftythousandinhabitantswhichadjoinsanothercountywithacharterform
53ofgovernmentandwithmorethanonemillioninhabitantsmayimposeataxonthecharges
54forallsleepingroomspaidbythetransientguestofhotelsormotelssituatedinsuchcityora
55portionthereof,whichtaxshallbenotmorethantwopercentperoccupiedroompernight,
HB330 4 56exceptthatsuchtaxshallnotbecomeeffectiveunlessthegoverningbodyofsuchcity
57submits,afterJanuary1,2012,tothevotersofthatcity,atanelectionpermittedundersection
58115.123,aproposaltoauthorizethegoverningbodyofthecitytoimposeataxunderthis
59section.Thetaxauthorizedbythissectionshallbeinadditiontoanyandallothertaxes
60imposedbylaw,andtheproceedsofsuchtaxshallbeusedbythecitysolelyforthe
61promotionoftourism.Suchtaxshallbestatedseparatelyfromallotherchargesandtaxes.
62 6.(1)Thegoverningbodyofthefollowingcitiesmayimposeataxasprovidedin
63thissubsection:
64 (a)Acitywithmorethanfourthousandninehundredbutfewerthanfive
65thousandsixhundredinhabitantsandlocatedinacountywithmorethanfourhundred
66thousandbutfewerthanfivehundredthousandinhabitants;or
67 (b)Acitywithmorethanfivethousandsixhundredbutfewerthansixthousand
68threehundredinhabitantsandlocatedinacountywithmorethanfourhundred
69thousandbutfewerthanfivehundredthousandinhabitants.
70 (2)Thegoverningbodyofanycitylistedinsubdivision(1)ofthissubsectionmay
71imposeataxonthechargesforallsleepingroomspaidbythetransientguestsofhotels
72ormotelssituatedinsuchcityoraportionthereof.Suchtaxshallnotexceedfive
73percentperoccupiedroompernight.Nosuchtaxshallbecomeeffectiveunlessthe
74governingbodyofsuchcitysubmits,afterJanuary1,2026,tothevotersofthatcity,at
75anelectionpermittedundersection115.123,aproposaltoauthorizethegoverningbody
76ofthecitytoimposeataxunderthissection.Thetaxauthorizedbythissectionshallbe
77inadditiontoanyandallothertaxesimposedbylaw.Suchtaxshallbestated
78separatelyfromallotherchargesandtaxes.
79 7.Theballotofsubmissionforanytaxauthorizedinthissectionshallbein
80substantiallythefollowingform:
81 Shall(insertthenameofthecityorcounty)imposeataxonthecharges
82 forallsleepingroomspaidbythetransientguestsofhotelsandmotels
83 situatedin(nameofcityorcounty)atarateof(insertrateofpercent)
84 percentforthesolepurposeofpromotingtourism?
85☐Yes☐No
86
87Ifamajorityofthevotescastonthequestionbythequalifiedvotersvotingthereonarein
88favorofthequestion,thenthetaxshallbecomeeffectiveonthefirstdayofthesecond
89calendarquarterfollowingthecalendarquarterinwhichtheelectionwasheld.Ifamajority
90ofthevotescastonthequestionbythequalifiedvotersvotingthereonareopposedtothe
91question,thenthetaxshallnotbecomeeffectiveunlessanduntilthequestionisresubmitted
HB330 5 92underthissectiontothequalifiedvotersandsuchquestionisapprovedbyamajorityofthe
93qualifiedvotersvotingonthequestion.
94 [7.]8.Asusedinthissection,"transientguests"meansapersonorpersonswho
95occupyaroomorroomsinahotelormotelforthirty-onedaysorlessduringanycalendar
96quarter.
97 [8.]9.Thissectionshallnotbeconstruedasrepealinganytaxesleviedbyanycityor
98countyontransientguestsaspermittedunderthischapterorchapter94asofAugust28,
992011.
67.1009.1.Thegoverningbodyofthefollowingcitiesmayimposeataxasprovided
2inthissection:
3 (1)Anycityofthefourthclassificationwithmorethaneighthundredthirtybutfewer
4thanninehundredinhabitantsandlocatedinanycountywithacharterformofgovernment
5andwithmorethanninehundredfiftythousandinhabitants;
6 (2)Anycityofthefourthclassificationwithmorethanfourthousandfiftybutfewer
7thanfourthousandtwohundredinhabitantsandlocatedinanycountywithacharterformof
8governmentandwithmorethanninehundredfiftythousandinhabitants; or
9 (3)Anycitywithmorethantwothousandsevenhundredbutfewerthanthree
10thousandinhabitantsandlocatedinacountywithmorethanfiftythousandbutfewer
11thansixtythousandinhabitantsandwithacountyseatwithmorethanseventeen
12thousandbutfewerthantwenty-onethousandinhabitants.
13 2.Thegoverningbodyofanycitylistedinsubsection1ofthissectionmayimposea
14taxonthechargesforallsleepingroomspaidbythetransientguestsofhotelsormotels
15situatedinthecity,whichshallbenotmorethansix-tenthsofonepercentperoccupiedroom
16pernight[, exceptthat]forcitiesdescribedundersubdivision(1)or(2)ofsubsection1of
17thissectionandnotmorethansixpercentperoccupiedroompernightforcities
18describedundersubdivision(3)ofsubsection1ofthissection.Suchtaxshallnotbecome
19effectiveunlessthegoverningbodyofthecityorcountysubmitstothevotersofthecityor
20countyatastategeneralorprimaryelectionaproposaltoauthorizethegoverningbodyofthe
21citytoimposeataxpursuanttothissection.Thetaxauthorizedbythissectionshallbein
22additiontothechargeforthesleepingroomandshallbeinadditiontoanyandalltaxes
23imposedbylaw.Suchtaxshallbestatedseparatelyfromallotherchargesandtaxes.For
24citiesdescribedundersubdivision(3)ofsubsection1ofthissection,therevenueofthe
25taxshallbeusedonlyforthepurposesofpromotingtourism,promotingeconomic
26development,andpromotingtheretentionandgrowthofanymilitarybasenearthecity.
27 3.Theballotofsubmissionforanytaxauthorizedinthissectionshallbein
28substantiallythefollowingform:
HB330 6 29 Shall(insertthenameofthecity)imposeataxonthechargesforall
30 sleepingroomspaidbythetransientguestsofhotelsandmotels
31 situatedin(nameofcity)atarateof(insertproposedrate[ofpercent
32 uptosix-tenthsofonepercent]) forthepurposeofpromoting
33 tourism,promotingeconomicdevelopment,andpromoting
34 retentionandgrowthof(insertnameofmilitarybase)?
35☐Yes☐No
36
37Ifamajorityofthevotescastonthequestionbythequalifiedvotersvotingthereonarein
38favorofthequestion,thenthetaxshallbecomeeffectiveonthefirstdayofthesecond
39calendarquarterfollowingthecalendarquarterinwhichtheelectionwasheld.Ifamajority
40ofthevotescastonthequestionbythequalifiedvotersvotingthereonareopposedtothe
41question,thenthetaxshallnotbecomeeffectiveunlessanduntilthequestionisresubmitted
42underthissectiontothequalifiedvotersandsuchquestionisapprovedbyamajorityofthe
43qualifiedvotersvotingonthequestion.
44 4.Asusedinthissection,"transientguests"meansapersonorpersonswhooccupya
45roomorroomsinahotelormotelforthirty-onedaysorlessduringanycalendarquarter.
67.1013.1.Thegoverningbodyofthefollowingcitiesmayimposeataxas
2providedinthissection:
3 (1)Anycitywithmorethantenthousandbutfewerthaneleventhousand
4inhabitantsandthatisthecountyseatofacountywithmorethanonehundred
5thousandbutfewerthanonehundredtwentythousandinhabitants;or
6 (2)Anycitywithmorethanfourteenthousandbutfewerthansixteenthousand
7inhabitantsandthatisthecountyseatofacountywithmorethaneightythousandbut
8fewerthanonehundredthousandinhabitants.
9 2.Thegoverningbodyofanycitydescribedinsubsection1ofthissectionmay
10imposeataxonthechargesforallsleepingroomspaidbythetransientguestsofhotels
11ormotelssituatedinthecityoraportionthereof,whichshallbenotmorethansix
12percentperoccupiedroompernight.Suchtaxshallnotbecomeeffectiveunlessthe
13governingbodyofthecitysubmitstothevotersofthecityatastate,municipal,general,
14orprimaryelectionaproposaltoauthorizethegoverningbodyofthecitytoimposethe
15taxunderthissection.Thetaxauthorizedbythissectionshallbeinadditiontothe
16chargeforthesleepingroomandshallbeinadditiontoanyandallothertaxes.The
17proceedsofsuchtaxshallbeusedbythecitysolelyforfundingthepromotionof
18tourism.Suchtaxshallbestatedseparatelyfromallotherchargesandtaxes.
HB330 7 19 3.(1)Thequestionsubmittedforthetaxauthorizedinthissectionshallbein
20substantiallythefollowingform:"Shall______(insertcityname)imposeataxonthe
21chargesforallsleepingroomspaidbythetransientguestsofhotelsandmotelssituated
22in______(insertcityname)atarateof______(insertpercentage)percent,theproceeds
23ofwhichshallbeexpendedforthepromotionoftourism?".
24 (2)Ifamajorityofthevotescastonthequestionbythequalifiedvotersvoting
25thereonareinfavorofthequestion,thetaxshallbecomeeffectiveonthefirstdayofthe
26secondcalendarquarterfollowingthecalendarquarterinwhichtheelectionwasheld.
27Ifamajorityofthevotescastonthequestionbythequalifiedvotersvotingthereonare
28opposedtothequestion,thetaxshallnotbecomeeffectiveunlessanduntilthequestion
29isresubmittedunderthissectiontothequalifiedvotersofthecityandsuchquestionis
30approvedbyamajorityofthequalifiedvotersofthecityvotingonthequestion.
31 4.Asusedinthissection,"transientguests"meansapersonorpersonswho
32occupyaroomorroomsinahotelormotelforthirty-onedaysorlessduringany
33calendarquarter.
67.1018.1.Thegoverningbodyofthefollowingcountiesmayimposeataxas
2providedinthissection:
3 (1)Anycountyofthethirdclassificationwithoutatownshipformofgovernmentand
4withmorethanfivethousandninehundredbutfewerthansixthousandinhabitants; or
5 (2)Anycountywithmorethanfifteenthousandsevenhundredbutfewerthan
6seventeenthousandsixhundredinhabitantsandwithacountyseatwithmorethantwo
7thousandbutfewerthanthreethousandinhabitants.
8 2.Thegoverningbodyofanycountylistedinsubsection1ofthissectionmay
9imposeataxonthechargesforallsleepingroomspaidbythetransientguestsofhotelsor
10motelssituatedinthecountyoraportionthereof,whichshallnotbemorethanfivepercent
11peroccupiedroompernight,exceptthatsuchtaxshallnotbecomeeffectiveunlessthe
12governingbodyofthecountysubmitstothevotersofthecountyatastategeneralorprimary
13electionaproposaltoauthorizethegoverningbodyofthecountytoimposeataxunderthis
14section.Thetaxauthorizedinthissectionshallbeinadditiontothechargeforthesleeping
15roomandallothertaxesimposedbylaw,andfiftypercentoftheproceedsofsuchtaxshallbe
16usedbythecountytofundlawenforcementwiththeremainingfiftypercentofsuchproceeds
17tobeusedtofundthepromotionoftourism.Suchtaxshallbestatedseparatelyfromallother
18chargesandtaxes.
19 [2.]3.Theballotofsubmissionforthetaxauthorizedinthissectionshallbein
20substantiallythefollowingform:
21 Shall______(insertthenameofthecounty)imposeataxonthe
22 chargesforallsleepingroomspaidbythetransientguestsofhotelsand
HB330 8 23 motelssituatedin______(nameofcounty)atarateof______(insert
24 rateofpercent)percentforthebenefitofthecounty?
25☐Yes☐No
26
27Ifamajorityofthevotescastonthequestionbythequalifiedvotersvotingthereonarein
28favorofthequestion,thenthetaxshallbecomeeffectiveonthefirstdayofthesecond
29calendarquarterfollowingthecalendarquarterinwhichtheelectionwasheld.Ifamajority
30ofthevotescastonthequestionbythequalifiedvotersvotingthereonareopposedtothe
31question,thenthetaxauthorizedbythissectionshallnotbecomeeffectiveunlessanduntil
32thequestionisresubmittedunderthissectiontothequalifiedvotersofthecountyandsuch
33questionisapprovedbyamajorityofthequalifiedvotersofthecountyvotingonthe
34question.
67.1360.1.Thegoverningbodyofthefollowingcitiesandcountiesmayimposea
2taxasprovidedinthissection:
3 (1)Acitywithapopulationofmorethanseventhousandandlessthanseven
4thousandfivehundred;
5 (2)Acountywithapopulationofoverninethousandsixhundredandlessthan
6twelvethousandwhichhasatotalassessedvaluationofatleastsixty-threemilliondollars,if
7thecountysubmitstheissuetothevotersofsuchcountypriortoJanuary1,2003;
8 (3)Athirdclasscitywhichisthecountyseatofacountyofthethirdclassification
9withoutatownshipformofgovernmentwithapopulationofatleasttwenty-fivethousandbut
10notmorethanthirtythousandinhabitants;
11 (4)Anyfourthclasscityhaving,accordingtothelastfederaldecennialcensus,a
12populationofmorethanonethousandeighthundredfiftyinhabitantsbutlessthanone
13thousandninehundredfiftyinhabitantsinacountyofthefirstclassificationwithacharter
14formofgovernmentandhavingapopulationofgreaterthansixhundredthousandbutless
15thanninehundredthousandinhabitants;
16 (5)Anycityhavingapopulationofmorethanthreethousandbutlessthaneight
17thousandinhabitantsinacountyofthefourthclassificationhavingapopulationofgreater
18thanforty-eightthousandinhabitants;
19 (6)Anycityhavingapopulationoflessthantwohundredfiftyinhabitantsinacounty
20ofthefourthclassificationhavingapopulationofgreaterthanforty-eightthousand
21inhabitants;
22 (7)Anyfourthclasscityhavingapopulationofmorethantwothousandfivehundred
23butlessthanthreethousandinhabitantsinacountyofthethirdclassificationhavinga
HB330 9 24populationofmorethantwenty-fivethousandbutlessthantwenty-seventhousand
25inhabitants;
26 (8)Anythirdclasscitywithapopulationofmorethanthreethousandtwohundred
27butlessthanthreethousandthreehundredlocatedinacountyofthethirdclassification
28havingapopulationofmorethanthirty-fivethousandbutlessthanthirty-sixthousand;
29 (9)Anycountyofthesecondclassificationwithoutatownshipformofgovernment
30andapopulationoflessthanthirtythousand;
31 (10)Anycityofthefourthclassinacountyofthesecondclassificationwithouta
32townshipformofgovernmentandapopulationoflessthanthirtythousand;
33 (11)Anycountyofthethirdclassificationwithatownshipformofgovernmentanda
34populationofatleasttwenty-eightthousandbutnotmorethanthirtythousand;
35 (12)Anycityofthefourthclasswithapopulationofmorethanonethousandeight
36hundredbutlessthantwothousandinacountyofthethirdclassificationwithatownship
37formofgovernmentandapopulationofatleasttwenty-eightthousandbutnotmorethan
38thirtythousand;
39 (13)Anycityofthethirdclasswithapopulationofmorethanseventhousandtwo
40hundredbutlessthanseventhousandfivehundredwithinacountyofthethirdclassification
41withapopulationofmorethantwenty-onethousandbutlessthantwenty-threethousand;
42 (14)Anyfourthclasscityhavingapopulationofmorethantwothousandeight
43hundredbutlessthanthreethousandonehundredinhabitantsinacountyofthethird
44classificationwithatownshipformofgovernmenthavingapopulationofmorethaneight
45thousandfourhundredbutlessthanninethousandinhabitants;
46 (15)Anyfourthclasscitywithapopulationofmorethanfourhundredseventybut
47lessthanfivehundredtwentyinhabitantslocatedinacountyofthethirdclassificationwitha
48populationofmorethanfifteenthousandninehundredbutlessthansixteenthousand
49inhabitants;
50 (16)Anythirdclasscitywithapopulationofmorethanthreethousandeighthundred
51butlessthanfourthousandinhabitantslocatedinacountyofthethirdclassificationwitha
52populationofmorethanfifteenthousandninehundredbutlessthansixteenthousand
53inhabitants;
54 (17)Anyfourthclasscitywithapopulationofmorethanfourthousandthreehundred
55butlessthanfourthousandfivehundredinhabitantslocatedinacountyofthethird
56classificationwithoutatownshipformofgovernmentwithapopulationgreaterthansixteen
57thousandbutlessthansixteenthousandtwohundredinhabitants;
58 (18)Anyfourthclasscitywithapopulationofmorethantwothousandfourhundred
59butlessthantwothousandsixhundredinhabitantslocatedinacountyofthefirst
HB330 10 60classificationwithoutacharterformofgovernmentwithapopulationofmorethanfifty-five
61thousandbutlessthansixtythousandinhabitants;
62 (19)Anyfourthclasscitywithapopulationofmorethantwothousandfivehundred
63butlessthantwothousandsixhundredinhabitantslocatedinacountyofthethird
64classificationwithapopulationofmorethannineteenthousandonehundredbutlessthan
65nineteenthousandtwohundredinhabitants;
66 (20)Anycountyofthethirdclassificationwithoutatownshipformofgovernment
67withapopulationgreaterthansixteenthousandbutlessthansixteenthousandtwohundred
68inhabitants;
69 (21)Anycountyofthesecondclassificationwithapopulationofmorethanforty-
70fourthousandbutlessthanfiftythousandinhabitants;
71 (22)Anythirdclasscitywithapopulationofmorethanninethousandfivehundred
72butlessthanninethousandsevenhundredinhabitantslocatedinacountyofthefirst
73classificationwithoutacharterformofgovernmentandwithapopulationofmorethanone
74hundredninety-eightthousandbutlessthanonehundredninety-eightthousandtwohundred
75inhabitants;
76 (23)Anycityofthefourthclassificationwithmorethanfivethousandtwohundred
77butlessthanfivethousandthreehundredinhabitantslocatedinacountyofthethird
78classificationwithoutatownshipformofgovernmentandwithmorethantwenty-four
79thousandfivehundredbutlessthantwenty-fourthousandsixhundredinhabitants;
80 (24)Anythirdclasscitywithapopulationofmorethannineteenthousandnine
81hundredbutlessthantwentythousandinacountyofthefirstclassificationwithoutacharter
82formofgovernmentandwithapopulationofmorethanonehundredninety-eightthousand
83butlessthanonehundredninety-eightthousandtwohundredinhabitants;
84 (25)Anycityofthefourthclassificationwithmorethantwothousandsixhundred
85butlessthantwothousandsevenhundredinhabitantslocatedinanycountyofthethird
86classificationwithoutatownshipformofgovernmentandwithmorethanfifteenthousand
87threehundredbutlessthanfifteenthousandfourhundredinhabitants;
88 (26)Anycountyofthethirdclassificationwithoutatownshipformofgovernment
89andwithmorethanfourteenthousandninehundredbutlessthanfifteenthousandinhabitants;
90 (27)Anycityofthefourthclassificationwithmorethanfivethousandfourhundred
91butfewerthanfivethousandfivehundredinhabitantsandlocatedinmorethanonecounty;
92 (28)Anycityofthefourthclassificationwithmorethansixthousandthreehundred
93butfewerthansixthousandfivehundredinhabitantsandlocatedinmorethanonecounty
94throughthecreationofatourismdistrictwhichmayinclude,inadditiontothegeographic
95areaofsuchcity,theareaencompassedbytheportionoftheschooldistrict,locatedwithina
96countyofthefirstclassificationwithmorethanninety-threethousandeighthundredbut
HB330 11 97fewerthanninety-threethousandninehundredinhabitants,havinganaveragedaily
98attendanceforschoolyear2005-06betweenonethousandeighthundredandonethousand
99ninehundred;
100 (29)Anycityofthefourthclassificationwithmorethanseventhousandseven
101hundredbutlessthanseventhousandeighthundredinhabitantslocatedinacountyofthefirst
102classificationwithmorethanninety-threethousandeighthundredbutlessthanninety-three
103thousandninehundredinhabitants;
104 (30)Anycityofthefourthclassificationwithmorethantwothousandninehundred
105butlessthanthreethousandinhabitantslocatedinacountyofthefirstclassificationwith
106morethanseventy-threethousandsevenhundredbutlessthanseventy-threethousandeight
107hundredinhabitants;
108 (31)Anycityofthethirdclassificationwithmorethanninethousandthreehundred
109butlessthanninethousandfourhundredinhabitants;
110 (32)Anycityofthefourthclassificationwithmorethanthreethousandeighthundred
111butfewerthanthreethousandninehundredinhabitantsandlocatedinanycountyofthefirst
112classificationwithmorethanthirty-ninethousandsevenhundredbutfewerthanthirty-nine
113thousandeighthundredinhabitants;
114 (33)Anycityofthefourthclassificationwithmorethanonethousandeighthundred
115butfewerthanonethousandninehundredinhabitantsandlocatedinanycountyofthefirst
116classificationwithmorethanonehundredthirty-fivethousandfourhundredbutfewerthan
117onehundredthirty-fivethousandfivehundredinhabitants;
118 (34)Anycountyofthethirdclassificationwithoutatownshipformofgovernment
119andwithmorethantwelvethousandonehundredbutfewerthantwelvethousandtwo
120hundredinhabitants;
121 (35)Anycityofthefourthclassificationwithmorethanthreethousandeighthundred
122butfewerthanfourthousandinhabitantsandlocatedinmorethanonecounty;provided,
123however,thatmotelsownedbynot-for-profitorganizationsareexempt;
124 (36)Anycityofthefourthclassificationwithmorethanfivethousandbutfewerthan
125fivethousandfivehundredinhabitantsandlocatedinanycountywithacharterformof
126governmentandwithmorethantwohundredthousandbutfewerthanthreehundredfifty
127thousandinhabitants;[or]
128 (37)Anycitywithmorethanfourthousandbutfewerthanfivethousandfivehundred
129inhabitantsandlocatedinanycountyofthefourthclassificationwithmorethanthirty
130thousandbutfewerthanforty-twothousandinhabitants; or
131 (38)Anycitywithmorethanfivethousandsixhundredbutfewerthansix
132thousandthreehundredinhabitantsandthatisthecountyseatofacountywithmore
133thantwenty-twothousandbutfewerthantwenty-fivethousandinhabitants.
HB330 12 134 2.Thegoverningbodyofanycityorcountylistedinsubsection1ofthissectionmay
135imposeataxonthechargesforallsleepingroomspaidbythetransientguestsofhotels,
136motels,bedandbreakfastinns,andcampgroundsandanydockingfacilitythatrentsslipsto
137recreationalboatsthatareusedbytransientsforsleeping,whichshallbeatleasttwopercent
138butnotmorethanfivepercentperoccupiedroompernight,exceptthatsuchtaxshallnot
139becomeeffectiveunlessthegoverningbodyofthecityorcountysubmitstothevotersofthe
140cityorcountyatastategeneral,primary,orspecialelection,aproposaltoauthorizethe
141governingbodyofthecityorcountytoimposeataxpursuanttotheprovisionsofthissection
142andsection67.1362.Thetaxauthorizedbythissectionandsection67.1362shallbein
143additiontoanychargepaidtotheowneroroperatorandshallbeinadditiontoanyandall
144taxesimposedbylawandtheproceedsofsuchtaxshallbeusedbythecityorcountysolely
145forfundingthepromotionoftourism.Suchtaxshallbestatedseparatelyfromallother
146chargesandtaxes.
67.1367.1.Asusedinthissection,thefollowingtermsmean:
2 (1)"Lodgingestablishment",ahotel,motel,bedandbreakfastinn,orother
3similarestablishmentofferingsimilarlodgingaccommodations;
4 (2)"Lodgingfacility",ashort-termrentalofahouse,condominium,
5campgroundcabin,orothersimilarfacilityofferingsimilarlodgingaccommodations;
6 (3)"Transientguests",individualswho,forthirty-onedaysorlessduringany
7calendarquarter,occupyaroomorroomsinalodgingestablishmentoroccupya
8lodgingfacility.
9 2.(1)Thegoverningbodyof[anycountyofthethirdclassificationwithouta
10townshipformofgovernmentandwithmorethaneighteenthousandbutfewerthantwenty
11thousandinhabitantsandwithacityofthefourthclassificationwithmorethaneightthousand
12butfewerthanninethousandinhabitantsasthecountyseat]thefollowingcountiesmay
13imposeataxasprovidedinthissection:
14 (a)Anycountywithmorethanseventeenthousandsixhundredbutfewerthan
15nineteenthousandinhabitantsandwithacountyseatwithmorethaneightthousand
16butfewerthantenthousandinhabitants;or
17 (b)Anycountywithmorethanseventeenthousandsixhundredbutfewerthan
18nineteenthousandinhabitantsandwithacountyseatwithmorethanfourthousandbut
19fewerthanfivethousandfiftyinhabitants.
20 (2)(a)Thegoverningbodyofanycountylistedinsubdivision(1)ofthis
21subsectionmayimposeataxonthechargesforalllodgingestablishmentsleepingrooms
22paidbythetransientguestsof[hotelsormotels] lodgingestablishmentsandonthecharges
23foralllodgingfacilitiespaidbytransientguestswhooccupysuchlodgingfacilitiesthat
24aresituatedinthecountyoraportionthereof[, which].
HB330 13 25 (b)Suchtaxshallbenomorethansixpercentperoccupiedlodgingestablishment
26sleepingroompernightorsixpercentperrentaltermofsuchlodgingfacility, exceptthat
27suchtaxshallnotbecomeeffectiveunlessthegoverningbodyofthecountysubmitstothe
28votersofthecountyatastategeneralorprimaryelection[,] aproposaltoauthorizethe
29governingbodyofthecountytoimposeataxpursuanttothissection.
30 (c)Thetaxauthorizedbythissectionshallbeinadditiontothechargeforthelodging
31establishmentsleepingroomorlodgingfacilityandshallbeinadditiontoanyandallother
32taxesimposedbylaw[and].
33 (d)Theproceedsofsuchtaxshallbeusedbythecountysolelyforthepromotionof
34tourism.
35 (e)Suchtaxshallbestatedseparatelyfromallotherchargesandtaxes.
36 [2.]3.Theballotofsubmissionforthetaxauthorizedinthissectionshallbein
37substantiallythefollowingform:
38 Shall______(insertthenameofthecounty)imposeataxonthe
39 chargesforallsleepingroomsandonthechargesforallshort-term
40 rentalspaidbythetransientguestsof[hotelsandmotels] lodging
41 establishmentsandlodgingfacilitiessituatedin______(nameof
42 county)atarateof______(insertrateofpercent)percentforthesole
43 purposeofpromotingtourism?
44☐Yes☐No
45 [3.Asusedinthissection,"transientguests"meansapersonorpersonswhooccupya
46roomorroomsinahotelormotelforthirty-onedaysorlessduringanycalendarquarter.]
47 4.Ifamajorityofthevotescastonthequestionbythequalifiedvotersvoting
48thereonareinfavorofthequestion,thetaxshallbecomeeffectiveonthefirstdayofthe
49secondcalendarquarterfollowingthecalendarquarterinwhichtheelectionwasheld.
50Ifamajorityofthevotescastonthequestionbythequalifiedvotersvotingthereonare
51opposedtothequestion,thetaxauthorizedbythissectionshallnotbecomeeffective
52unlessanduntilthequestionisresubmittedunderthissectiontothequalifiedvotersof
53thecountyandsuchquestionisapprovedbyamajorityofthequalifiedvotersofthe
54countyvotingonthequestion.
55 5.Anycountythatimposedataxunderthissectionbeforetheeffectivedateof
56thissectionmayimposesuchtaxuponthechargesforalllodgingestablishmentsleeping
57roomspaidbythetransientguestsoflodgingestablishmentsandonthechargesforall
58lodgingfacilitiespaidbytransientguestswhooccupysuchlodgingfacilitiesunderthis
59sectionwithoutrequiringaseparatevoteauthorizingtheimpositionofsuchtaxupon
60suchlodgingestablishmentorlodgingfacilitycharges.
94.838.1.Asusedinthissection,thefollowingtermsmean:
HB330 14 2 (1)"Food",allarticlescommonlyusedforfoodordrink,includingalcoholic
3beverages,theprovisionsofchapter311notwithstanding;
4 (2)"Foodestablishment",anycafe,cafeteria,lunchroom,orrestaurantwhichsells
5foodatretail;
6 (3)"Municipality",any[villageorfourthclasscitywithmorethantwohundredbut
7lessthanthreehundredinhabitantsandlocatedinanycountyofthethirdclassificationwitha
8townshipformofgovernmentandwithmorethantwelvethousandfivehundredbutlessthan
9twelvethousandsixhundredinhabitants] citywithmorethanonehundredsixty-fivebut
10fewerthanonehundredeighty-fiveinhabitantsandlocatedinacountywithmorethan
11eleventhousandbutfewerthantwelvethousandfivehundredinhabitantsandwitha
12countyseatwithmorethanfourthousandbutfewerthanfivethousandinhabitants;
13 (4)"Transientguest",apersonorpersonswhooccupyaroomorroomsinahotelor
14motelforthirty-onedaysorlessduringanycalendarquarter.
15 2.(1)Thegoverningbodyofanymunicipalitymayimpose,byorderorordinance:
16 [(1)](a)Atax,nottoexceedsixpercentperroompernight,onthechargesforall
17sleepingroomspaidbythetransientguestsofhotelsormotelssituatedinthemunicipalityor
18aportionthereof;and
19 [(2)](b)Atax,nottoexceedtwopercent,onthegrossreceiptsderivedfromtheretail
20salesoffoodbyeverypersonoperatingafoodestablishmentinthemunicipality.
21 (2)Thetaxesshallbeimposed[solely] forthe[purpose] purposesoffundingthe
22construction,maintenance,andoperationofcapitalimprovements, emergencyservices,and
23publicsafety. Theorderorordinanceshallnotbecomeeffectiveunlessthegoverningbody
24ofthemunicipalitysubmitstothevotersofthemunicipalityatastategeneralorprimary
25electionaproposaltoauthorizethegoverningbodyofthemunicipalitytoimposetaxesunder
26thissection.Thetaxesauthorizedinthissectionshallbeinadditiontothechargeforthe
27sleepingroom,theretailsalesoffoodatafoodestablishment,andallothertaxesimposedby
28law,andshallbestatedseparatelyfromallotherchargesandtaxes.
29 3.Theballotofsubmissionforthetaxesauthorizedinthissectionshallbein
30substantiallythefollowingform:
31 Shall______(insertthenameofthemunicipality)imposeataxonthe
32 chargesforallretailsalesoffoodatafoodestablishmentsituatedin__
33 ____(nameofmunicipality)atarateof______(insertrateofpercent)
34 percent,andforallsleepingroomspaidbythetransientguestsof
35 hotelsandmotelssituatedin______(nameofmunicipality)atarateof
36 ______(insertrateofpercent)percent,[solely] forthe[purpose]
37 purposesoffundingtheconstruction,maintenance,andoperationof
38 capitalimprovements, emergencyservices,andpublicsafety?
HB330 15 39☐Yes☐No
40
41Ifamajorityofthevotescastonthequestionbythequalifiedvotersvotingthereonarein
42favorofthequestion,thenthetaxesshallbecomeeffectiveonthefirstdayofthesecond
43calendarquarterafterthedirectorofrevenuereceivesnoticeoftheadoptionofthetaxes.Ifa
44majorityofthevotescastonthequestionbythequalifiedvotersvotingthereonareopposed
45tothequestion,thenthetaxesshallnotbecomeeffectiveunlessanduntilthequestionis
46resubmittedunderthissectiontothequalifiedvotersandsuchquestionisapprovedbya
47majorityofthequalifiedvotersvotingonthequestion.
48 4.Anytaxontheretailsalesoffoodimposedunderthissectionshallbeadministered,
49collected,enforced,andoperatedasrequiredinsection32.087,andanytransientguesttax
50imposedunderthissectionshallbeadministered,collected,enforced,andoperatedbythe
51municipalityimposingthetax.Allrevenuegeneratedbythetaxshallbedepositedina
52specialtrustfundandshallbeusedsolelyforthedesignatedpurposes.Ifthetaxisrepealed,
53allfundsremaininginthespecialtrustfundshallcontinuetobeusedsolelyforthedesignated
54purposes.Anyfundsinthespecialtrustfundwhicharenotneededforcurrentexpenditures
55maybeinvestedinthesamemannerasotherfundsareinvested.Anyinterestandmoneys
56earnedonsuchinvestmentsshallbecreditedtothefund.
57 5.Oncetheinitialbonds,ifany,havebeensatisfied,thenthegoverningbodyofany
58municipalitythathasadoptedthetaxesauthorizedinthissectionmaysubmitthequestionof
59repealofthetaxestothevotersonanydateavailableforelectionsforthemunicipality.The
60ballotofsubmissionshallbeinsubstantiallythefollowingform:
61 Shall______(insertthenameofthemunicipality)repealthetaxes
62 imposedattheratesof______(insertrateofpercent)and______
63 (insertrateofpercent)percentforthe[purpose] purposesoffunding
64 theconstruction,maintenance,andoperationofcapitalimprovements,
65 emergencyservices,andpublicsafety?
66☐Yes☐No
67
68Ifamajorityofthevotescastontheproposalareinfavorofrepeal,thatrepealshallbecome
69effectiveonDecemberthirty-firstofthecalendaryearinwhichsuchrepealwasapproved.If
70amajorityofthevotescastonthequestionbythequalifiedvotersvotingthereonareopposed
71totherepeal,thenthetaxauthorizedinthissectionshallremaineffectiveuntilthequestionis
72resubmittedunderthissectiontothequalifiedvoters,andtherepealisapprovedbyamajority
73ofthequalifiedvotersvotingonthequestion.
HB330 16 74 6.Oncetheinitialbonds,ifany,havebeensatisfied,then,wheneverthegoverning
75bodyofanymunicipalitythathasadoptedthetaxesauthorizedinthissectionreceivesa
76petition,signedbytenpercentoftheregisteredvotersofthemunicipalityvotinginthelast
77gubernatorialelection,callingforanelectiontorepealthetaxesimposedunderthissection,
78thegoverningbodyshallsubmittothevotersofthemunicipalityaproposaltorepealthe
79taxes.Ifamajorityofthevotescastonthequestionbythequalifiedvotersvotingthereonare
80infavoroftherepeal,thatrepealshallbecomeeffectiveonDecemberthirty-firstofthe
81calendaryearinwhichsuchrepealwasapproved.Ifamajorityofthevotescastonthe
82questionbythequalifiedvotersvotingthereonareopposedtotherepeal,thenthetaxshall
83remaineffectiveuntilthequestionisresubmittedunderthissectiontothequalifiedvotersand
84therepealisapprovedbyamajorityofthequalifiedvotersvotingonthequestion.
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;
17 (g)Anycityofthefourthclassificationwithmorethanseventhousandbutfewerthan
18eightthousandinhabitants;
19 (h)Anycityofthefourthclassificationwithmorethanfourthousandbutfewerthan
20fourthousandfivehundredinhabitantsandlocatedinanycountyofthefirstclassification
21withmorethanonehundredfiftythousandbutfewerthantwohundredthousandinhabitants;
22 (i)Anycityofthethirdclassificationwithmorethanthirteenthousandbutfewerthan
23fifteenthousandinhabitantsandlocatedinanycountyofthethirdclassificationwithouta
24townshipformofgovernmentandwithmorethanthirty-threethousandbutfewerthanthirty-
25seventhousandinhabitants;
HB330 17 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;
39 (n)Anycitywithmorethanfifty-onethousandbutfewerthanfifty-eight
40thousandinhabitantsandlocatedinmorethanonecounty;
41 (o)Anycitywithmorethansixteenthousandbutfewerthaneighteenthousand
42inhabitantsandlocatedinmorethanonecounty;
43 (p)Anycitywithmorethantwelvethousandfivehundredbutfewerthan
44fourteenthousandinhabitantsandlocatedinacountywithmorethantwenty-two
45thousandbutfewerthantwenty-fivethousandinhabitantsandwithacountyseatwith
46morethanninehundredbutfewerthanonethousandfourhundredinhabitants;or
47 (q)Anycitywithmorethanfivethousandsixhundredbutfewerthansix
48thousandthreehundredinhabitantsandthatisthecountyseatofacountywithmore
49thantwenty-twothousandbutfewerthantwenty-fivethousandinhabitants.
50 (2)Thegoverningbodyofanycitylistedinsubdivision(1)ofthissubsectionis
51herebyauthorizedtoimpose,byordinanceororder,asalestaxintheamountofuptoone-half
52ofonepercentonallretailsalesmadeinsuchcitywhicharesubjecttotaxationunderthe
53provisionsofsections144.010to144.525forthepurposeofimprovingthepublicsafetyfor
54suchcity,whichshallbelimitedtoexpendituresonequipment,salariesandbenefits,and
55facilitiesforpolice,fireandemergencymedicalproviders.Thetaxauthorizedbythissection
56shallbeinadditiontoanyandallothersalestaxesallowedbylaw,exceptthatnoordinanceor
57orderimposingasalestaxpursuanttotheprovisionsofthissectionshallbeeffectiveunless
58thegoverningbodyofthecitysubmitstothevotersofthecity,atacountyorstategeneral,
59primaryorspecialelection,aproposaltoauthorizethegoverningbodyofthecitytoimposea
60tax.
HB330 18 61 2.Iftheproposalsubmittedinvolvesonlyauthorizationtoimposethetaxauthorized
62bythissection,theballotofsubmissionshallcontain,butneednotbelimitedto,the
63followinglanguage:
64 Shallthecityof_________(city'sname)imposeacitywidesales
65 taxof_________(insertamount)forthepurposeofimproving
66 thepublicsafetyofthecity?
67☐YES☐NO
68 Ifyouareinfavorofthequestion,placean"X"inthebox
69 opposite"YES".Ifyouareopposedtothequestion,placean"X"
70 intheboxopposite"NO".
71
72Ifamajorityofthevotescastontheproposalbythequalifiedvotersvotingthereonarein
73favoroftheproposalsubmittedpursuanttothissubsection,thentheordinanceororderand
74anyamendmentstheretoshallbeineffectonthefirstdayofthesecondcalendarquarterafter
75thedirectorofrevenuereceivesnotificationofadoptionofthelocalsalestax.Ifaproposal
76receiveslessthantherequiredmajority,thenthegoverningbodyofthecityshallhaveno
77powertoimposethesalestaxhereinauthorizedunlessanduntilthegoverningbodyofthe
78cityshallagainhavesubmittedanotherproposaltoauthorizethegoverningbodyofthecityto
79imposethesalestaxauthorizedbythissectionandsuchproposalisapprovedbytherequired
80majorityofthequalifiedvotersvotingthereon.However,innoeventshallaproposal
81pursuanttothissectionbesubmittedtothevoterssoonerthantwelvemonthsfromthedateof
82thelastproposalpursuanttothissection.
83 3.Allrevenuereceivedbyacityfromthetaxauthorizedundertheprovisionsofthis
84sectionshallbedepositedinaspecialtrustfundandshallbeusedsolelyforimprovingthe
85publicsafetyforsuchcityforsolongasthetaxshallremainineffect.
86 4.Oncethetaxauthorizedbythissectionisabolishedoristerminatedbyanymeans,
87allfundsremaininginthespecialtrustfundshallbeusedsolelyforimprovingthepublic
88safetyforthecity.Anyfundsinsuchspecialtrustfundwhicharenotneededforcurrent
89expendituresmaybeinvestedbythegoverningbodyinaccordancewithapplicablelaws
90relatingtotheinvestmentofothercityfunds.
91 5.Allsalestaxescollectedbythedirectorofthedepartmentofrevenueunderthis
92sectiononbehalfofanycity,lessonepercentforcostofcollectionwhichshallbedeposited
93inthestate'sgeneralrevenuefundafterpaymentofpremiumsforsuretybondsasprovidedin
94section32.087,shallbedepositedinaspecialtrustfund,whichisherebycreated,tobe
95knownasthe"CityPublicSafetySalesTaxTrustFund".Themoneysinthetrustfundshall
96notbedeemedtobestatefundsandshallnotbecommingledwithanyfundsofthestate.The
97provisionsofsection33.080tothecontrarynotwithstanding,moneyinthisfundshallnotbe
HB330 19 98transferredandplacedtothecreditofthegeneralrevenuefund.Thedirectorofthe
99departmentofrevenueshallkeepaccuraterecordsoftheamountofmoneyinthetrustand
100whichwascollectedineachcityimposingasalestaxpursuanttothissection,andtherecords
101shallbeopentotheinspectionofofficersofthecityandthepublic.Notlaterthanthetenth
102dayofeachmonththedirectorofthedepartmentofrevenueshalldistributeallmoneys
103depositedinthetrustfundduringtheprecedingmonthtothecitywhichleviedthetax;such
104fundsshallbedepositedwiththecitytreasurerofeachsuchcity,andallexpendituresoffunds
105arisingfromthetrustfundshallbebyanappropriationacttobeenactedbythegoverning
106bodyofeachsuchcity.Expendituresmaybemadefromthefundforanyfunctions
107authorizedintheordinanceororderadoptedbythegoverningbodysubmittingthetaxtothe
108voters.
109 6.Thedirectorofthedepartmentofrevenuemaymakerefundsfromtheamountsin
110thetrustfundandcreditedtoanycityforerroneouspaymentsandoverpaymentsmade,and
111mayredeemdishonoredchecksanddraftsdepositedtothecreditofsuchcities.Ifanycity
112abolishesthetax,thecityshallnotifythedirectorofthedepartmentofrevenueoftheactionat
113leastninetydayspriortotheeffectivedateoftherepealandthedirectorofthedepartmentof
114revenuemayorderretentioninthetrustfund,foraperiodofoneyear,oftwopercentofthe
115amountcollectedafterreceiptofsuchnoticetocoverpossiblerefundsoroverpaymentofthe
116taxandtoredeemdishonoredchecksanddraftsdepositedtothecreditofsuchaccounts.
117Afteroneyearhaselapsedaftertheeffectivedateofabolitionofthetaxinsuchcity,the
118directorofthedepartmentofrevenueshallremitthebalanceintheaccounttothecityand
119closetheaccountofthatcity.Thedirectorofthedepartmentofrevenueshallnotifyeachcity
120ofeachinstanceofanyamountrefundedoranycheckredeemedfromreceiptsduethecity.
121 7.Exceptasmodifiedinthissection,allprovisionsofsections32.085and32.087
122shallapplytothetaximposedpursuanttothissection.
123 8.Ifanycityinsubsection1ofthissectionenactsthetaxauthorizedinthissection,
124thecityshallbudgetanamounttopublicsafetythatisnolessthantheamountbudgetedinthe
125yearimmediatelyprecedingtheenactmentofthetax.Therevenuefromthetaxshall
126supplementandnotreplaceamountsbudgetedbythecity.
94.961.1.Thegoverningbodyofacitywithmorethanfortythousandbutfewer
2thanforty-sixthousandinhabitantsandlocatedinacountywithmorethanfour
3hundredthousandbutfewerthanfivehundredthousandinhabitantsmayimposeatax
4onthechargesforallsleepingroomspaidbythetransientguestsofhotelsormotels
5situatedinthecityoraportionthereof,whichshallbeatleasttwopercentbutnotmore
6thanfivepercentperoccupiedroompernight,exceptthatsuchtaxshallnotbecome
7effectiveunlessthegoverningbodyofthecitysubmitstothevotersofthecityatastate
8generalorprimaryelectionaproposaltoauthorizethegoverningbodyofthecityto
HB330 20 9imposeataxunderthissection.Thetaxauthorizedinthissectionshallbeinadditionto
10thechargeforthesleepingroomandallothertaxesimposedbylaw.Theproceedsof
11suchtaxshallbeusedbythecityforgeneralrevenuepurposes.Suchtaxshallbestated
12separatelyfromallotherchargesandtaxes.
13 2.Theballotofsubmissionforthetaxauthorizedinthissectionshallbein
14substantiallythefollowingform:"Shall______(insertthenameofthecity)imposea
15taxonthechargesforallsleepingroomspaidbythetransientguestsofhotelsormotels
16situatedin______(nameofcity)atarateof______(insertrateofpercent)percentfor
17generalrevenuepurposes?".
18 3.Ifamajorityofthevotescastonthequestionbythequalifiedvotersvoting
19thereonareinfavorofthequestion,thenthetaxshallbecomeeffectiveonthefirstday
20ofthesecondcalendarquarterfollowingthecalendarquarterinwhichtheelectionwas
21held.Ifamajorityofthevotescastonthequestionbythequalifiedvotersvoting
22thereonareopposedtothequestion,thenthetaxauthorizedbythissectionshallnot
23becomeeffectiveunlessanduntilthequestionisresubmittedunderthissectiontothe
24qualifiedvotersofthecityandsuchquestionisapprovedbyamajorityofthequalified
25votersofthecityvotingonthequestion.
26 4.Asusedinthissection,"transientguests"meanspersonswhooccupyaroom
27orroomsinahotelormotelforthirty-onedaysorlessduringanycalendarquarter.
94.1016.1.Asusedinthissection,thefollowingtermsmean:
2 (1)"Lodgingestablishment",ahotel,motel,bedandbreakfastinn,orother
3similarestablishmentofferingsimilarlodgingaccommodations;
4 (2)"Lodgingfacility",ashort-termrentalofahouse,condominium,orother
5similarfacilityofferingsimilarlodgingaccommodations;
6 (3)"Transientguests",individualswho,forthirty-onedaysorlessduringany
7calendarquarter,occupyaroomorroomsinalodgingestablishmentoroccupya
8lodgingfacility.
9 2.(1)Thegoverningbodyofavillagewithmorethanfifty-twobutfewerthan
10sixty-oneinhabitantsandlocatedinacountywithmorethantwenty-twothousandbut
11fewerthantwenty-fivethousandinhabitantsandwithacountyseatwithmorethan
12twelvethousandfivehundredbutfewerthansixteenthousandinhabitantsmayimpose
13ataxonthechargesforalllodgingestablishmentsleepingroomspaidbythetransient
14guestsoflodgingestablishmentsandonthechargesforalllodgingfacilitiespaidby
15transientguestswhooccupysuchlodgingfacilitiesthataresituatedinthevillageora
16portionthereof.
17 (2)Suchtaxshallnotbemorethansixpercentperoccupiedlodging
18establishmentroompernightorsixpercentperrentaltermofsuchlodgingfacility.The
HB330 21 19taxauthorizedinthissectionshallbeinadditiontothechargeforthelodging
20establishmentsleepingroomorlodgingfacilityandallothertaxesimposedbylaw.Such
21taxshallbestatedseparatelyfromallotherchargesandtaxes.
22 (3)Theproceedsofsuchtaxshallbeusedbythevillageforeconomic
23developmentpurposesandtheconstructionandmaintenanceofinfrastructure
24improvements.
25 3.(1)Suchtaxshallnotbecomeeffectiveunlessthegoverningbodyofthe
26villagesubmitstothevotersofthevillageatastategeneralorprimaryelectiona
27proposaltoauthorizethegoverningbodyofthevillagetoimposeataxunderthis
28section.
29 (2)Theballotofsubmissionforthetaxauthorizedinthissectionshallbein
30substantiallythefollowingform:"Shall______(insertthenameofthevillage)imposea
31taxonthechargesforallsleepingroomsandonthechargesforallshort-termrentals
32paidbythetransientguestsoflodgingestablishmentsandlodgingfacilitiessituatedin_
33_____(nameofvillage)atarateof______(insertpercentage)percentforeconomic
34developmentpurposesandtheconstructionandmaintenanceofinfrastructure
35improvements?".
36 (3)Ifamajorityofthevotescastonthequestionbythequalifiedvotersvoting
37thereonareinfavorofthequestion,thenthetaxshallbecomeeffectiveonthefirstday
38ofthesecondcalendarquarterfollowingthecalendarquarterinwhichtheelectionwas
39held.Ifamajorityofthevotescastonthequestionbythequalifiedvotersvoting
40thereonareopposedtothequestion,thenthetaxauthorizedbythissectionshallnot
41becomeeffectiveunlessanduntilthequestionisresubmittedunderthissectiontothe
42qualifiedvotersofthevillageandsuchquestionisapprovedbyamajorityofthe
43qualifiedvotersofthevillagevotingonthequestion.
205.971.1.Theboardofaldermenorothergoverningbodyofacitynotwithina
2countyandthecountycommissionorothergoverningbodyofthecounty,exceptforacounty
3ofthefirstclassificationhavingacharterformofgovernmentcontaininginpartacitywitha
4populationofmorethanthreehundredfiftythousandinhabitants,oracountyofthefirst
5classificationhavingacharterformofgovernmentwithapopulationofatleastninehundred
6thousandinhabitantsmay,uponapprovalofamajorityofthequalifiedvotersofsuchcityor
7countythereon,levyandcollectataxnottoexceedfourmillsperdollarofassessedvaluation
8uponalltaxablepropertywithinthecityorcountyforthepurposeofestablishingand
9maintainingthecountyshelteredworkshop,residence,facilityand/orrelatedservices.The
10countycommissionorothergoverningbodyofacountyofthefirstclassificationhavinga
11charterformofgovernmentcontaininginwholeorpartacitywithapopulationofmorethan
12threehundredfiftythousandinhabitants,oracountyofthefirstclassificationhavingacharter
HB330 22 13formofgovernmentwithapopulationofatleastninehundredthousandinhabitantsmay,
14uponapprovalofamajorityofthequalifiedvotersofsuchcountyorcityvotingthereon,levy
15andcollectataxnottoexceedtwomillsperdollarofassessedvaluationuponalltaxable
16propertywithinsuchcountyorcityforthepurposeofestablishingandmaintainingthecounty
17orcityshelteredworkshop,residence,facilityand/orrelatedservices.Thetaxsoleviedshall
18becollectedalongwithothercountytaxes,orinthecaseofacitynotwithinacounty,with
19othercitytaxes,inthemannerprovidedbylaw.
20 2.Allfundscollectedfor[this]thepurposeofestablishingandmaintainingthe
21countyorcityshelteredworkshop,residence,facility,relatedservices,orany
22combinationthereofshallbedepositedinaspecialfundandshallbeusedfornoother
23purpose.
24 3.Depositsinthefundshallbeexpendedonlyuponapprovaloftheboardasfollows:
25 (1)Board-approvedexpendituresshallincludefundsfortheoperationsand
26maintenanceofshelteredworkshopsthatarecompliantwithboardfundingrequest
27requirements;
28 (2)Noboardofdirectors,asestablishedundersection205.968,shallrequire
29additionalcertificationsorrequirementsforacompliantandcredentialedapplicant
30thatarecontraryto,ornotcurrentlyrequiredby,rulesandstandardsdevelopedand
31adoptedbythedepartmentofelementaryandsecondaryeducationfortheoperationof
32ashelteredworkshop;and
33 (3)Thissectionshallnotbeconstruedtoprohibitboardexpendituresfrombeing
34usedforthepurposesofresidence,facility,relatedservices,oranycombinationthereof
35inadditiontousingboardexpendituresfortheestablishmentormaintenanceofthe
36countyorcityshelteredworkshop.
✔
HB330 23