FIRSTREGULARSESSION
HOUSEBILLNO.411
103RDGENERALASSEMBLY
INTRODUCEDBYREPRESENTATIVEWILLIAMS.
1406H.01I DANARADEMANMILLER,ChiefClerk
ANACT
Torepealsection32.310,RSMo,andtoenactinlieuthereofonenewsectionrelatingtothe
departmentofrevenue.
BeitenactedbytheGeneralAssemblyofthestateofMissouri,asfollows:
SectionA.Section32.310,RSMo,isrepealedandonenewsectionenactedinlieu
2thereof,tobeknownassection32.310,toreadasfollows:
32.310.1.Thedepartmentofrevenueshallcreateandmaintainamappingfeatureor
2featuresonitsofficialpublicwebsitethatdisplayssalesandusetaxandpropertytax
3informationofpoliticalsubdivisionsofthisstatethathavetaxingauthority,includingthe
4currenttaxrateforeachsalesandusetaxandeachpropertytaximposedandcollected.
5Suchdisplayshallhavetheoptiontoshowcasethebordersandjurisdictionofthefollowing
6politicalsubdivisionsonamapofthestatetotheextentthatsuchpoliticalsubdivisions
7collectsalesandusetaxorpropertytax:
8 (1)Ambulancedistricts;
9 (2)Communityimprovementdistricts;
10 (3)Fireprotectiondistricts;
11 (4)Leveedistricts;
12 (5)Librarydistricts;
13 (6)Neighborhoodimprovementdistricts;
14 (7)Portauthoritydistricts;
15 (8)Taxincrementfinancingdistricts;
16 (9)Transportationdevelopmentdistricts;
17 (10)Schooldistricts;or
EXPLANATION—Matterenclosedinbold-facedbrackets[thus] intheabovebillisnotenactedandis
intendedtobeomittedfromthelaw.Matterinbold-facetypeintheabovebillisproposedlanguage. 18 (11)Anyotherpoliticalsubdivisionthatimposesasalesorusetaxorapropertytax
19withinitsbordersandjurisdiction.
20 2.Themappingfeatureshallalsohavetheoptiontosuperimposestatehouseof
21representativedistrictsandstatesenatedistrictsoverthepoliticalsubdivisions.Thebase
22layerofthemappingfeatureshallbecolor-codedbasedontaxationrates.
23 3.Apoliticalsubdivisioncollectingsalesorusetaxorpropertytaxlistedin
24subsection1ofthissectionshallprovidetothedepartmentofrevenuemappingand
25geographicdatapertainingtothepoliticalsubdivision'sbordersandjurisdictions.The
26politicalsubdivisionshallcertifytheaccuracyofthedatabyaffidavitandshallprovidethe
27datainaformatspecifiedbythedepartmentofrevenue.Suchdatarelatingtosalestaxesshall
28besenttothedepartmentofrevenuebyApril1,2019,andshallbeupdatedandsenttothe
29departmentifachangeinthepoliticalsubdivision'sbordersorjurisdictionoccursthereafter.
30SuchdatarelatingtousetaxesshallbesenttothedepartmentofrevenuebyJanuary1,2022.
31Suchdatarelatingtopropertytaxesshallbesenttothedepartmentofrevenueby
32January1,2026.Ifapoliticalsubdivisionfailstoprovidetheinformationrequiredunder
33thissubsection,thedepartmentofrevenueshallusethelastknownsalesorusetaxor
34propertytaxrateforsuchpoliticalsubdivision.
35 4.Thedepartmentofrevenuemaycontractwithanotherentitytobuildandmaintain
36themappingfeature.
37 5.ByJuly1,2019,thedepartmentshallimplementthemappingfeatureusingthe
38salestaxdataprovidedtoitundersubsection3ofthissection.ByJuly1,2022,the
39departmentshallimplementthemappingfeatureusingusetaxdataprovidedtoitunder
40subsection3ofthissection.ByJuly1,2026,thedepartmentshallimplementthe
41mappingfeatureusingpropertytaxdataprovidedtoitundersubsection3ofthis
42section.Thehomepageofthedepartment'spublicwebsiteshallprominentlydisplay
43linksdirectingthepublictoeachofthesales,use,andpropertytaxmappingfeatures.
44 6.ByJuly1,2022,thedepartmentshallupdatethemappingfeaturetoincludethe
45totalsalestaxrateforcombinedratesofoverlappingsalestaxesleviedandthetotalusetax
46rateforcombinedratesofoverlappingusetaxeslevied.
47 7.Iftheboundariesofapoliticalsubdivisionlistedinsubsection1ofthissectionin
48whichasalesorusetaxorapropertytaxhasbeenimposedshallthereafterbechangedor
49altered,thepoliticalsubdivisionshallforwardtothedirectorofrevenuebyUnitedStates
50registeredmailorcertifiedmailacertifiedcopyoftheordinanceaddingordetachingterritory
51fromthepoliticalsubdivisionwithintendaysofadoptionoftheordinance.Theordinance
52shallreflecttheeffectivedateoftheordinanceandshallbeaccompaniedbyamapinaform
53tobedeterminedbythedirectorofrevenue.Uponreceiptoftheordinanceandmap,thetax
54imposedunderthelocalsalestaxlawshallbeeffectiveintheaddedterritoryorabolishedin
HB411 2 55thedetachedterritoryonthefirstdayofacalendarquarterafteronehundredtwentydays'
56noticetosellers.
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HB411 3