FIRSTREGULARSESSION
HOUSEBILLNO.340
103RDGENERALASSEMBLY
INTRODUCEDBYREPRESENTATIVEKELLEY.
0201H.01I DANARADEMANMILLER,ChiefClerk
ANACT
Torepealsection94.838,RSMo,andtoenactinlieuthereofonenewsectionrelatingto
taxation.
BeitenactedbytheGeneralAssemblyofthestateofMissouri,asfollows:
SectionA.Section94.838,RSMo,isrepealedandonenewsectionenactedinlieu
2thereof,tobeknownassection94.838,toreadasfollows:
94.838.1.Asusedinthissection,thefollowingtermsmean:
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:
EXPLANATION—Matterenclosedinbold-facedbrackets[thus] intheabovebillisnotenactedandis
intendedtobeomittedfromthelaw.Matterinbold-facetypeintheabovebillisproposedlanguage. 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?
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,
HB340 2 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.
74 6.Oncetheinitialbonds,ifany,havebeensatisfied,then,wheneverthegoverning
75bodyofanymunicipalitythathasadoptedthetaxesauthorizedinthissectionreceivesa
76petition,signedbytenpercentoftheregisteredvotersofthemunicipalityvotinginthelast
77gubernatorialelection,callingforanelectiontorepealthetaxesimposedunderthissection,
78thegoverningbodyshallsubmittothevotersofthemunicipalityaproposaltorepealthe
79taxes.Ifamajorityofthevotescastonthequestionbythequalifiedvotersvotingthereonare
80infavoroftherepeal,thatrepealshallbecomeeffectiveonDecemberthirty-firstofthe
81calendaryearinwhichsuchrepealwasapproved.Ifamajorityofthevotescastonthe
82questionbythequalifiedvotersvotingthereonareopposedtotherepeal,thenthetaxshall
83remaineffectiveuntilthequestionisresubmittedunderthissectiontothequalifiedvotersand
84therepealisapprovedbyamajorityofthequalifiedvotersvotingonthequestion.
✔
HB340 3