FIRSTREGULARSESSION
HOUSECOMMITTEESUBSTITUTEFOR
HOUSEBILLNO.411
103RDGENERALASSEMBLY
1406H.02C JOSEPHENGLER,ChiefClerk
ANACT
Torepealsection32.310,RSMo,andtoenactinlieuthereofonenewsectionrelatingtothe
departmentofrevenue.
BeitenactedbytheGeneralAssemblyofthestateofMissouri,asfollows:
SectionA.Section32.310,RSMo,isrepealedandonenewsectionenactedinlieu
2thereof,tobeknownassection32.310,toreadasfollows:
32.310.1.Thedepartmentofrevenueshallcreateandmaintain[a]mapping[feature]
2featuresonitsofficialpublicwebsitethat[displays] displaysalesandusetaxandproperty
3taxinformationofpoliticalsubdivisionsofthisstatethathavetaxingauthority,includingthe
4currenttaxrateforeachsalesandusetaximposedandcollectedandthecurrentleviesof
5eachpropertytaxdistrictimposedandcollectedonaseparatemap.[Such] Eachdisplay
6shallhavetheoptiontoshowcasethebordersandjurisdictionofthefollowingpolitical
7subdivisionsonamapofthestatetotheextentthatsuchpoliticalsubdivisionscollectsales
8andusetaxorpropertytax:
9 (1)Ambulancedistricts;
10 (2)Communityimprovementdistricts;
11 (3)Fireprotectiondistricts;
12 (4)Leveedistricts;
13 (5)Librarydistricts;
14 (6)Neighborhoodimprovementdistricts;
15 (7)Portauthoritydistricts;
16 (8)Taxincrementfinancingdistricts;
17 (9)Transportationdevelopmentdistricts;
18 (10)Schooldistricts;or
EXPLANATION—Matterenclosedinbold-facedbrackets[thus] intheabovebillisnotenactedandis
intendedtobeomittedfromthelaw.Matterinbold-facetypeintheabovebillisproposedlanguage. 19 (11)Anyotherpoliticalsubdivisionthatimposesasalesorusetaxorapropertytax
20withinitsbordersandjurisdiction.
21 2.[The]Eachmappingfeatureshallalsohavetheoptiontosuperimposestatehouse
22ofrepresentativedistrictsandstatesenatedistrictsoverthepoliticalsubdivisions.Thebase
23layerofeachmappingfeatureshallbecolor-codedbasedontaxationrates.
24 3.Apoliticalsubdivisioncollectingsalesorusetaxorpropertytaxlistedin
25subsection1ofthissectionshallprovidetothedepartmentofrevenuemappingand
26geographicdatapertainingtothepoliticalsubdivision'sbordersandjurisdictions.The
27politicalsubdivisionshallcertifytheaccuracyofthedatabyaffidavitandshallprovidethe
28datainaformatspecifiedbythedepartmentofrevenue.Suchdatarelatingtosalestaxesshall
29besenttothedepartmentofrevenuebyApril1,2019,andshallbeupdatedandsenttothe
30departmentifachangeinthepoliticalsubdivision'sbordersorjurisdictionoccursthereafter.
31SuchdatarelatingtousetaxesshallbesenttothedepartmentofrevenuebyJanuary1,2022.
32Suchdatarelatingtopropertytaxesshallbesenttothedepartmentofrevenueby
33January1,2026.Ifapoliticalsubdivisionfailstoprovidetheinformationrequiredunder
34thissubsection,thedepartmentofrevenueshallusethelastknownsalesorusetaxor
35propertytaxrateforsuchpoliticalsubdivision.
36 4.Thedepartmentofrevenuemaycontractwithanotherentitytobuildandmaintain
37themapping[feature] features.
38 5.ByJuly1,2019,thedepartmentshallimplementthemappingfeatureusingthe
39salestaxdataprovidedtoitundersubsection3ofthissection.ByJuly1,2022,the
40departmentshallimplementthemappingfeatureusingusetaxdataprovidedtoitunder
41subsection3ofthissection.ByJuly1,2026,thedepartmentshallimplementthe
42additionalpropertytaxmappingfeatureusingpropertytaxlevydatafromthemost
43recentpublicationoftheMissouristateauditor'sreportonpropertytaxratesandany
44additionalsupplementalinformationprovidedtothedepartmentundersubsection3of
45thissection.Thehomepageofthedepartment'spublicwebsiteshallprominently
46displaylinksdirectingthepublictoeachofthesales,use,andpropertytaxmapping
47features.
48 6.ByJuly1,2022,thedepartmentshallupdatethemappingfeaturetoincludethe
49totalsalestaxrateforcombinedratesofoverlappingsalestaxesleviedandthetotalusetax
50rateforcombinedratesofoverlappingusetaxeslevied.
51 7.Iftheboundariesofapoliticalsubdivisionlistedinsubsection1ofthissectionin
52whichasalesorusetaxorapropertytaxhasbeenimposedshallthereafterbechangedor
53altered,thepoliticalsubdivisionshallforwardtothedirectorofrevenuebyUnitedStates
54registeredmailorcertifiedmailacertifiedcopyoftheordinanceaddingordetachingterritory
55fromthepoliticalsubdivisionwithintendaysofadoptionoftheordinance.Theordinance
HCSHB411 2 56shallreflecttheeffectivedateoftheordinanceandshallbeaccompaniedbyamapinaform
57tobedeterminedbythedirectorofrevenue.Uponreceiptoftheordinanceandmap,thetax
58imposedunderthelocalsalestaxlawshallbeeffectiveintheaddedterritoryorabolishedin
59thedetachedterritoryonthefirstdayofacalendarquarterafteronehundredtwentydays'
60noticetosellers.Thedepartmentshallalsousethemostrecentpublicationofthe
61Missouristateauditor'sreportonpropertytaxratesinordertoupdateandmaintain
62thepropertytaxlevydataeachyear.
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HCSHB411 3