| 1 | 1 | | FIRSTREGULARSESSION |
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| 2 | 2 | | HOUSEBILLNO.340 |
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| 3 | 3 | | 103RDGENERALASSEMBLY |
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| 4 | 4 | | INTRODUCEDBYREPRESENTATIVEKELLEY. |
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| 5 | 5 | | 0201H.01I DANARADEMANMILLER,ChiefClerk |
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| 6 | 6 | | ANACT |
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| 7 | 7 | | Torepealsection94.838,RSMo,andtoenactinlieuthereofonenewsectionrelatingto |
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| 8 | 8 | | taxation. |
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| 9 | 9 | | BeitenactedbytheGeneralAssemblyofthestateofMissouri,asfollows: |
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| 10 | 10 | | SectionA.Section94.838,RSMo,isrepealedandonenewsectionenactedinlieu |
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| 11 | 11 | | 2thereof,tobeknownassection94.838,toreadasfollows: |
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| 12 | 12 | | 94.838.1.Asusedinthissection,thefollowingtermsmean: |
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| 13 | 13 | | 2 (1)"Food",allarticlescommonlyusedforfoodordrink,includingalcoholic |
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| 14 | 14 | | 3beverages,theprovisionsofchapter311notwithstanding; |
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| 15 | 15 | | 4 (2)"Foodestablishment",anycafe,cafeteria,lunchroom,orrestaurantwhichsells |
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| 16 | 16 | | 5foodatretail; |
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| 17 | 17 | | 6 (3)"Municipality",any[villageorfourthclasscitywithmorethantwohundredbut |
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| 18 | 18 | | 7lessthanthreehundredinhabitantsandlocatedinanycountyofthethirdclassificationwitha |
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| 19 | 19 | | 8townshipformofgovernmentandwithmorethantwelvethousandfivehundredbutlessthan |
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| 20 | 20 | | 9twelvethousandsixhundredinhabitants] citywithmorethanonehundredsixty-fivebut |
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| 21 | 21 | | 10fewerthanonehundredeighty-fiveinhabitantsandlocatedinacountywithmorethan |
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| 22 | 22 | | 11eleventhousandbutfewerthantwelvethousandfivehundredinhabitantsandwitha |
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| 23 | 23 | | 12countyseatwithmorethanfourthousandbutfewerthanfivethousandinhabitants; |
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| 24 | 24 | | 13 (4)"Transientguest",apersonorpersonswhooccupyaroomorroomsinahotelor |
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| 25 | 25 | | 14motelforthirty-onedaysorlessduringanycalendarquarter. |
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| 26 | 26 | | 15 2.(1)Thegoverningbodyofanymunicipalitymayimpose,byorderorordinance: |
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| 27 | 27 | | EXPLANATION—Matterenclosedinbold-facedbrackets[thus] intheabovebillisnotenactedandis |
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| 28 | 28 | | intendedtobeomittedfromthelaw.Matterinbold-facetypeintheabovebillisproposedlanguage. 16 [(1)](a)Atax,nottoexceedsixpercentperroompernight,onthechargesforall |
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| 29 | 29 | | 17sleepingroomspaidbythetransientguestsofhotelsormotelssituatedinthemunicipalityor |
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| 30 | 30 | | 18aportionthereof;and |
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| 31 | 31 | | 19 [(2)](b)Atax,nottoexceedtwopercent,onthegrossreceiptsderivedfromtheretail |
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| 32 | 32 | | 20salesoffoodbyeverypersonoperatingafoodestablishmentinthemunicipality. |
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| 33 | 33 | | 21 (2)Thetaxesshallbeimposed[solely] forthe[purpose] purposesoffundingthe |
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| 34 | 34 | | 22construction,maintenance,andoperationofcapitalimprovements, emergencyservices,and |
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| 35 | 35 | | 23publicsafety. Theorderorordinanceshallnotbecomeeffectiveunlessthegoverningbody |
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| 36 | 36 | | 24ofthemunicipalitysubmitstothevotersofthemunicipalityatastategeneralorprimary |
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| 37 | 37 | | 25electionaproposaltoauthorizethegoverningbodyofthemunicipalitytoimposetaxesunder |
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| 38 | 38 | | 26thissection.Thetaxesauthorizedinthissectionshallbeinadditiontothechargeforthe |
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| 39 | 39 | | 27sleepingroom,theretailsalesoffoodatafoodestablishment,andallothertaxesimposedby |
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| 40 | 40 | | 28law,andshallbestatedseparatelyfromallotherchargesandtaxes. |
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| 41 | 41 | | 29 3.Theballotofsubmissionforthetaxesauthorizedinthissectionshallbein |
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| 42 | 42 | | 30substantiallythefollowingform: |
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| 43 | 43 | | 31 Shall______(insertthenameofthemunicipality)imposeataxonthe |
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| 44 | 44 | | 32 chargesforallretailsalesoffoodatafoodestablishmentsituatedin__ |
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| 45 | 45 | | 33 ____(nameofmunicipality)atarateof______(insertrateofpercent) |
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| 46 | 46 | | 34 percent,andforallsleepingroomspaidbythetransientguestsof |
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| 47 | 47 | | 35 hotelsandmotelssituatedin______(nameofmunicipality)atarateof |
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| 48 | 48 | | 36 ______(insertrateofpercent)percent,[solely] forthe[purpose] |
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| 49 | 49 | | 37 purposesoffundingtheconstruction,maintenance,andoperationof |
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| 50 | 50 | | 38 capitalimprovements, emergencyservices,andpublicsafety? |
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| 51 | 51 | | 39☐Yes☐No |
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| 52 | 52 | | 40 |
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| 53 | 53 | | 41Ifamajorityofthevotescastonthequestionbythequalifiedvotersvotingthereonarein |
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| 54 | 54 | | 42favorofthequestion,thenthetaxesshallbecomeeffectiveonthefirstdayofthesecond |
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| 55 | 55 | | 43calendarquarterafterthedirectorofrevenuereceivesnoticeoftheadoptionofthetaxes.Ifa |
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| 56 | 56 | | 44majorityofthevotescastonthequestionbythequalifiedvotersvotingthereonareopposed |
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| 57 | 57 | | 45tothequestion,thenthetaxesshallnotbecomeeffectiveunlessanduntilthequestionis |
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| 58 | 58 | | 46resubmittedunderthissectiontothequalifiedvotersandsuchquestionisapprovedbya |
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| 59 | 59 | | 47majorityofthequalifiedvotersvotingonthequestion. |
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| 60 | 60 | | 48 4.Anytaxontheretailsalesoffoodimposedunderthissectionshallbeadministered, |
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| 61 | 61 | | 49collected,enforced,andoperatedasrequiredinsection32.087,andanytransientguesttax |
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| 62 | 62 | | 50imposedunderthissectionshallbeadministered,collected,enforced,andoperatedbythe |
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| 63 | 63 | | 51municipalityimposingthetax.Allrevenuegeneratedbythetaxshallbedepositedina |
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| 64 | 64 | | 52specialtrustfundandshallbeusedsolelyforthedesignatedpurposes.Ifthetaxisrepealed, |
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| 65 | 65 | | HB340 2 53allfundsremaininginthespecialtrustfundshallcontinuetobeusedsolelyforthedesignated |
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| 66 | 66 | | 54purposes.Anyfundsinthespecialtrustfundwhicharenotneededforcurrentexpenditures |
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| 67 | 67 | | 55maybeinvestedinthesamemannerasotherfundsareinvested.Anyinterestandmoneys |
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| 68 | 68 | | 56earnedonsuchinvestmentsshallbecreditedtothefund. |
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| 69 | 69 | | 57 5.Oncetheinitialbonds,ifany,havebeensatisfied,thenthegoverningbodyofany |
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| 70 | 70 | | 58municipalitythathasadoptedthetaxesauthorizedinthissectionmaysubmitthequestionof |
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| 71 | 71 | | 59repealofthetaxestothevotersonanydateavailableforelectionsforthemunicipality.The |
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| 72 | 72 | | 60ballotofsubmissionshallbeinsubstantiallythefollowingform: |
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| 73 | 73 | | 61 Shall______(insertthenameofthemunicipality)repealthetaxes |
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| 74 | 74 | | 62 imposedattheratesof______(insertrateofpercent)and______ |
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| 75 | 75 | | 63 (insertrateofpercent)percentforthe[purpose] purposesoffunding |
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| 76 | 76 | | 64 theconstruction,maintenance,andoperationofcapitalimprovements, |
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| 77 | 77 | | 65 emergencyservices,andpublicsafety? |
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| 78 | 78 | | 66☐Yes☐No |
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| 79 | 79 | | 67 |
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| 80 | 80 | | 68Ifamajorityofthevotescastontheproposalareinfavorofrepeal,thatrepealshallbecome |
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| 81 | 81 | | 69effectiveonDecemberthirty-firstofthecalendaryearinwhichsuchrepealwasapproved.If |
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| 82 | 82 | | 70amajorityofthevotescastonthequestionbythequalifiedvotersvotingthereonareopposed |
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| 83 | 83 | | 71totherepeal,thenthetaxauthorizedinthissectionshallremaineffectiveuntilthequestionis |
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| 84 | 84 | | 72resubmittedunderthissectiontothequalifiedvoters,andtherepealisapprovedbyamajority |
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| 85 | 85 | | 73ofthequalifiedvotersvotingonthequestion. |
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| 86 | 86 | | 74 6.Oncetheinitialbonds,ifany,havebeensatisfied,then,wheneverthegoverning |
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| 87 | 87 | | 75bodyofanymunicipalitythathasadoptedthetaxesauthorizedinthissectionreceivesa |
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| 88 | 88 | | 76petition,signedbytenpercentoftheregisteredvotersofthemunicipalityvotinginthelast |
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| 89 | 89 | | 77gubernatorialelection,callingforanelectiontorepealthetaxesimposedunderthissection, |
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| 90 | 90 | | 78thegoverningbodyshallsubmittothevotersofthemunicipalityaproposaltorepealthe |
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| 91 | 91 | | 79taxes.Ifamajorityofthevotescastonthequestionbythequalifiedvotersvotingthereonare |
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| 92 | 92 | | 80infavoroftherepeal,thatrepealshallbecomeeffectiveonDecemberthirty-firstofthe |
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| 93 | 93 | | 81calendaryearinwhichsuchrepealwasapproved.Ifamajorityofthevotescastonthe |
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| 94 | 94 | | 82questionbythequalifiedvotersvotingthereonareopposedtotherepeal,thenthetaxshall |
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| 95 | 95 | | 83remaineffectiveuntilthequestionisresubmittedunderthissectiontothequalifiedvotersand |
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| 96 | 96 | | 84therepealisapprovedbyamajorityofthequalifiedvotersvotingonthequestion. |
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| 97 | 97 | | ✔ |
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| 98 | 98 | | HB340 3 |
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