1683S.04F
1
SENATE SUBSTITUTE
FOR
HOUSE COMMITTEE SUBSTITUTE
FOR
HOUSE BILLS NOS. 594 & 508
AN ACT
To repeal sections 67.547, 67.582, 67.1366, 67.1367,
94.900, 135.010, 135.025, 135.030, 137.1050, 143.121,
321.552, 321.554, and 321.556, RSMo, and to enact in
lieu thereof fifteen new sections relating to
taxation.
Be it enacted by the General Assembly of the State of Missouri, as follows:
Section A. Sections 67.547, 67.582, 67.1366, 67.1367, 1
94.900, 135.010, 135.025, 135.030, 137.1050, 143.121, 321.552, 2
321.554, and 321.556, RSMo, are repealed and fifteen new 3
sections enacted in lieu thereof, to be known as sections 4
67.547, 67.582, 67 .1366, 67.1367, 94.900, 135.010, 135.025, 5
135.030, 137.1050, 143.121, 144.029, 144.812, 321.552, 321.554, 6
and 321.556, to read as follows:7
67.547. 1. In addition to the tax authorized by 1
section 67.505, any county as defined in section 67.750 may, 2
by a majority vote of its governing body, impose an 3
additional county sales tax on all sales which are subject 4
to taxation under the provisions of sections 144.010 to 5
144.525. The tax authorized by this section shall be in 6
addition to any and all ot her sales tax allowed by law; 7
except that no ordinance or order imposing a sales tax under 8
the provisions of this section shall be effective unless the 9
governing body of the county submits to the voters of the 10
county, at a county or state general, prim ary or special 11
election, a proposal to authorize the governing body of the 12
county to impose such tax. 13
2
2. The ballot of submission shall contain, but need 14
not be limited to the following language: 15
If a majority of the votes cast on the proposal by the 25
qualified voters voting thereon are in favor of the 26
proposal, then the ordinance or order and any amendments 27
thereto shall be in effect. If a majority of the votes cast 28
by the qualified voters voting are opposed to the proposal, 29
then the governing body of the county shall ha ve no power to 30
impose the sales tax as herein authorized unless and until 31
the governing body of the county submits another proposal to 32
authorize the governing body of the county to impose the 33
sales tax under the provisions of this section and such 34
proposal is approved by a majority of the qualified voters 35
voting thereon. A county shall not submit to the voters a 36
proposed sales tax under this section for a period of two 37
years from the date of an election in which the county 38
previously submitted to the voters a proposed sales tax 39
under this section, regardless of whether the initial 40
proposed sales tax was approved or disapproved by the 41
voters. The revenue collected from the sales tax authorized 42
under this section shall only be used for the purpo se 43
approved by voters of the county. 44
3. (1) The sales tax may be imposed at a rate of one - 45
eighth of one percent, one -fourth of one percent, three - 46
16
17
18
19
Shall the county of ______ (county's name) impose
a countywide sales tax of ______ (insert rate)
percent for the purpose of ______ (insert
purpose)?
20 □ YES □ NO
21
22
23
24
If you are in favor of the question, place an "X"
in the box opposite "YES". If you are opposed to
the question, place an "X" in the box opposite
"NO".
3
eighths of one percent, or one -half of one percent on the 47
receipts from the sale at retail of all ta ngible personal 48
property or taxable services at retail within any county 49
adopting such tax if such property and services are subject 50
to taxation by the state of Missouri under the provisions of 51
sections 144.010 to 144.525. In any city not within a 52
county or any county described in subsection 5 of this 53
section, no sales tax for the purpose of funding zoological 54
activities and zoological facilities as those terms are 55
defined in section 184.500 shall exceed a rate of one -eighth 56
of one percent unless the sales tax was levied and collected 57
before August 28, 2017. Beginning August 28, 2017, no 58
county shall submit to the voters any proposal that results 59
in a combined rate of sales taxes adopted under this section 60
in excess of one percent. 61
(2) Notwithstanding the provisions of subdivision (1) 62
of this subsection to the contrary, beginning August 28, 63
2025, a county with more than eight thousand but fewer than 64
eight thousand nine hundred inhabitants and with a county 65
seat with more than seven hu ndred thirty but fewer than 66
eight hundred inhabitants may impose a sales tax that 67
results in a combined rate of sales tax adopted pursuant to 68
this section in excess of one percent, but not in excess of 69
one and one-half percent, provided that any such s ales tax 70
shall be for the purpose of providing law enforcement 71
services. All sales tax elections conducted during the 72
November 8, 2022, general election shall be deemed in 73
compliance with this subdivision, provided that the total 74
combined sales tax r ate adopted pursuant to this section 75
does not exceed one and one -half percent. 76
4. Except as modified in this section, all provisions 77
of sections 32.085 and 32.087 shall apply to the tax imposed 78
under this section. 79
4
5. In any first class count y having a charter form of 80
government and having a population of nine hundred thousand 81
or more, the proceeds of the sales tax authorized by this 82
section shall be distributed so that an amount equal to 83
three-eighths of the proceeds of the tax shall be 84
distributed to the county and the remaining five -eighths 85
shall be distributed to the cities, towns and villages and 86
the unincorporated area of the county on the ratio that the 87
population of each bears to the total population of the 88
county. Three-eighths of the tax rate adopted by such a 89
county shall be included in the calculation of the county's 90
one percent combined tax rate ceiling provided in 91
subsection 3 of this section. The population of each city, 92
town or village and the unincorporated area of the county 93
and the total population of the county shall be determined 94
on the basis of the most recent federal decennial census. 95
The provisions of this subsection shall not apply if the 96
revenue collected is used to support zoological activities 97
of the zoological subdistrict as defined under section 98
184.352. 99
6. Except as prohibited under section 184.353, 100
residents of any county that does not adopt a sales tax 101
under this section for the purpose of supporting zoological 102
activities may be char ged an admission fee for zoological 103
facilities, programs, or events that are not part of the 104
zoological subdistrict defined under subdivision (15) of 105
section 184.352 as of August 28, 2017. 106
7. In any county of the second classification with 107
more than nineteen thousand seven hundred but fewer than 108
nineteen thousand eight hundred inhabitants, the proceeds of 109
the sales tax authorized by this section shall be 110
distributed so that an amount equal to three -fourths of the 111
proceeds of the tax shall be d istributed to the county and 112
5
the remaining one-fourth shall be distributed equally among 113
the incorporated cities, towns, and villages of the county. 114
Upon request from any city, town, or village within the 115
county, the county shall make available for in spection the 116
distribution report provided to the county by the department 117
of revenue. Any expenses incurred by the county in 118
supplying such report to a city, town, or village shall be 119
paid by such city, town, or village. 120
8. In any first class co unty having a charter form of 121
government and having a population of nine hundred thousand 122
or more, no tax shall be imposed pursuant to this section 123
for the purpose of funding in whole or in part the 124
construction, operation or maintenance of a sports st adium, 125
field house, indoor or outdoor recreational facility, 126
center, playing field, parking facility or anything 127
incidental or necessary to a complex suitable for any type 128
of professional sport or recreation, either upon, above or 129
below the ground. 130
9. No county in this state, other than a county with a 131
charter form of government and with more than nine hundred 132
fifty thousand inhabitants and a city not within a county, 133
shall impose a tax under this section for the purpose of 134
funding in whole or in part the construction, operation, or 135
maintenance of any zoological activities, zoological 136
facilities, zoological organizations, the metropolitan 137
zoological park and museum district as created under section 138
184.350, or any zoological boards. 139
10. The director of revenue may authorize the state 140
treasurer to make refunds from the amounts in the trust fund 141
and credited to any county for erroneous payments and 142
overpayments made, and may redeem dishonored checks and 143
drafts deposited to the credi t of such counties. If any 144
county abolishes the tax, the county shall notify the 145
6
director of revenue of the action at least ninety days prior 146
to the effective date of the repeal and the director of 147
revenue may order retention in the trust fund, for a period 148
of one year, of two percent of the amount collected after 149
receipt of such notice to cover possible refunds or 150
overpayment of the tax and to redeem dishonored checks and 151
drafts deposited to the credit of such accounts. After one 152
year has elapsed after the effective date of abolition of 153
the tax in such county, the director of revenue shall remit 154
the balance in the account to the county and close the 155
account of that county. The director of revenue shall 156
notify each county of each instance of any amount refunded 157
or any check redeemed from receipts due the county. 158
11. No revenue received from a tax for the purpose of 159
funding zoological activities in any county shall be used 160
for the benefit of any entity that has ever been named 161
Grant's Farm or is located at ten thousand five hundred one 162
Gravois Road, Saint Louis, Missouri, or successor address, 163
or to supplant any funding received from the metropolitan 164
zoological park and museum district established under 165
section 184.350. 166
67.582. 1. The governing body of any county, except a 1
county of the first class with a charter form of government 2
with a population of greater than four hundred thousand 3
inhabitants, is hereby authorized to impose, by ordinance or 4
order, a sales tax in the amount of up to [one-half of] one 5
percent on all retail sales made in such county which are 6
subject to taxation under the provisions of sections 144.010 7
to 144.525 for the purpose of providing law enforcement 8
services for such county. The tax authorized by this 9
section shall be in addition to any and all other sales 10
taxes allowed by law, except that no ordinance or order 11
imposing a sales tax under the provisions of this section 12
7
shall be effective unless the governing body of the county 13
submits to the voters of the county, at a county or state 14
general, primary or special election, a proposal to 15
authorize the governing body of the county to impose a tax. 16
2. The ballot of submission shall contain, but need 17
not be limited to, the following language: 18
(1) If the proposal submitted involves only 19
authorization to impose the tax authorized by this section 20
the ballot shall contain substantially the following: 21
(2) If the proposal submitted involves authorization 31
to enter into agreements to form a regional jail district 32
and obligates the county to make payments from the tax 33
authorized by this section the ballot shall contain 34
substantially the following: 35
22
23
24
25
Shall the county of ______ (county's name) impose
a countywide sales tax of ______ (insert amount)
for the purpose of providing law enforcement
services for the county?
26 □ YES □ NO
27
28
29
30
If you are in favor of the question, place an "X"
in the box opposite "YES". If you are opposed to
the question, place an "X" in the box opposite
"NO"; or
36
37
38
39
40
41
42
43
44
45
Shall the county of ______ (county's name) be
authorized to enter into agreements for the
purpose of forming a regional jail district and
obligating the county to impose a countywide sales
tax of ______ (insert amount) to fund ______
dollars of the costs to construct a re gional jail
and to fund the costs to operate a regional jail,
with any funds in excess of that necessary to
construct and operate such jail to be used for law
enforcement purposes?
46 □ YES □ NO
8
If a majority of the votes cast on the proposal by the 51
qualified voters voting thereon are in favor of the proposal 52
submitted pursuant to subdivision (1) of this subsection, 53
then the ordinance or order and any amendments thereto shall 54
be in effect on the first day of the second quarter 55
immediately following the election approving the proposal. 56
If the constitutionally required percentage of the voters 57
voting thereon are in favor of the proposal submitted 58
pursuant to subdivision (2) of this subsection, then the 59
ordinance or order and any amendments thereto shall be in 60
effect on the first day of the second quarter immediately 61
following the election approving the proposal. If a 62
proposal receives less than the required majority, then the 63
governing body of the county shall have no power to impose 64
the sales tax herein authorize d unless and until the 65
governing body of the county shall again have submitted 66
another proposal to authorize the governing body of the 67
county to impose the sales tax authorized by this section 68
and such proposal is approved by the required majority of 69
the qualified voters voting thereon. However, in no event 70
shall a proposal pursuant to this section be submitted to 71
the voters sooner than twelve months from the date of the 72
last proposal pursuant to this section. 73
3. All revenue received by a cou nty from the tax 74
authorized under the provisions of this section shall be 75
deposited in a special trust fund and shall be used solely 76
for providing law enforcement services for such county for 77
so long as the tax shall remain in effect. Revenue placed 78
47
48
49
50
If you are in favor of the question, place an "X"
in the box opposite "YES". If you are opposed to
the question, place an "X" in the box opposite
"NO".
9
in the special trust fund may also be utilized for capital 79
improvement projects for law enforcement facilities and for 80
the payment of any interest and principal on bonds issued 81
for said capital improvement projects. 82
4. Once the tax authorized by t his section is 83
abolished or is terminated by any means, all funds remaining 84
in the special trust fund shall be used solely for providing 85
law enforcement services for the county. Any funds in such 86
special trust fund which are not needed for current 87
expenditures may be invested by the governing body in 88
accordance with applicable laws relating to the investment 89
of other county funds. 90
5. All sales taxes collected by the director of 91
revenue under this section on behalf of any county, less one 92
percent for cost of collection which shall be deposited in 93
the state's general revenue fund after payment of premiums 94
for surety bonds as provided in section 32.087, shall be 95
deposited in a special trust fund, which is hereby created, 96
to be known as the " County Law Enforcement Sales Tax Trust 97
Fund". The moneys in the county law enforcement sales tax 98
trust fund shall not be deemed to be state funds and shall 99
not be commingled with any funds of the state. The director 100
of revenue shall keep accurate rec ords of the amount of 101
money in the trust and which was collected in each county 102
imposing a sales tax under this section, and the records 103
shall be open to the inspection of officers of the county 104
and the public. Not later than the tenth day of each mon th 105
the director of revenue shall distribute all moneys 106
deposited in the trust fund during the preceding month to 107
the county which levied the tax; such funds shall be 108
deposited with the county treasurer of each such county, and 109
all expenditures of fund s arising from the county law 110
enforcement sales tax trust fund shall be by an 111
10
appropriation act to be enacted by the governing body of 112
each such county. Expenditures may be made from the fund 113
for any law enforcement functions authorized in the 114
ordinance or order adopted by the governing body submitting 115
the law enforcement tax to the voters. 116
6. The director of revenue may authorize the state 117
treasurer to make refunds from the amounts in the trust fund 118
and credited to any county for erroneous p ayments and 119
overpayments made, and may redeem dishonored checks and 120
drafts deposited to the credit of such counties. If any 121
county abolishes the tax, the county shall notify the 122
director of revenue of the action at least ninety days prior 123
to the effective date of the repeal and the director of 124
revenue may order retention in the trust fund, for a period 125
of one year, of two percent of the amount collected after 126
receipt of such notice to cover possible refunds or 127
overpayment of the tax and to redeem dishonored checks and 128
drafts deposited to the credit of such accounts. After one 129
year has elapsed after the effective date of abolition of 130
the tax in such county, the director of revenue shall remit 131
the balance in the account to the county and close t he 132
account of that county. The director of revenue shall 133
notify each county of each instance of any amount refunded 134
or any check redeemed from receipts due the county. 135
7. Except as modified in this section, all provisions 136
of sections 32.085 and 32.087 shall apply to the tax imposed 137
under this section. 138
67.1366. 1. The governing body of a charter city with 1
a population of more than one hundred thousand located in a 2
charter county of the first classification may impose a tax 3
on the charges for all sleeping rooms paid by the transient 4
guests of hotels, motels, bed and breakfast inns and 5
campgrounds which shall be at least five percent, but not 6
11
more than seven percent per occupied room per night, except 7
that such tax shall not become effective unless the 8
governing body of the city submits to the voters of the city 9
at a state general, primary or special election, a proposal 10
to authorize the governing body of the city to impose a tax 11
under the provisions of this sectio n. The tax authorized by 12
this section shall be in addition to any charge paid to the 13
owner or operator and shall be in addition to any and all 14
taxes imposed by law and the proceeds of such tax shall be 15
used by the city for funding the promotion, opera tion and 16
development of tourism and for the operating costs of a 17
community center. Such tax shall be stated separately from 18
all other charges and taxes. 19
2. The question shall be submitted in substantially 20
the following form: 21
If a majority of the votes cast on the question by the 30
qualified voters voting thereon are in favor of the 31
question, then the tax shall become effective on the first 32
day of the calendar quarter following the calendar quarter 33
in which the election was held. If a majority of the votes 34
cast on the question by the qualified voters voting thereon 35
are opposed to the question, then the governing body for the 36
city shall have no power to impose the tax authorized by 37
subsection 1 of this section unless and until the governing 38
body of the city again submits the question to the qualified 39
22
23
24
25
26
27
28
Shall the ______ (city) levy a tax of ______
percent on each sleeping room or campsite occupied
and rented by transient guests which are used by
transients for sleeping in the ______ (city),
where the proceeds shall be expended for promotion
of tourism and the costs of operating a community
center?
29 □ YES □ NO
12
voters of the city and such question is approved by a 40
majority of the qualified vote rs voting on the question. 41
3. On and after the effective date of any tax 42
authorized under the provisions of subsection 1 of this 43
section, the city may adopt one of the two following 44
provisions for the collection and administration of the tax: 45
(1) The city may adopt rules and regulations for the 46
internal collection of such tax by the city officers usually 47
responsible for collection and administration of city taxes; 48
or 49
(2) The city may enter into an agreement with the 50
director of revenue of the state of Missouri for the purpose 51
of collecting the tax authorized in subsection 1 of this 52
section. In the event any city enters into an agreement 53
with the director of revenue of the state of Missouri for 54
the collection of the tax authorize d in subsection 1 of this 55
section, the director of revenue shall perform all functions 56
incident to the administration, collection, enforcement and 57
operation of such tax, and the director of revenue shall 58
collect the additional tax authorized pursuant t o the 59
provisions of subsection 1 of this section. The tax 60
authorized under the provisions of subsection 1 of this 61
section shall be collected and reported upon such forms and 62
under such administrative rules and regulations as may be 63
prescribed by the director of revenue, and the director of 64
revenue shall retain an amount not to exceed one percent for 65
cost of collection. 66
4. If a tax is imposed by a city pursuant to 67
subsection 1 of this section, the city may collect a penalty 68
of one percent and interest not to exceed two percent per 69
month on unpaid taxes which shall be considered delinquent 70
thirty days after the last day of each quarter. 71
13
5. Nothing contained herein shall be construed to 72
limit the power of a constitutional charter city i n a 73
noncharter county from imposing a business license tax on 74
hotels, motels, bed and breakfast inns and campgrounds upon 75
such terms, conditions and procedures as set forth in its 76
own charter or ordinances. 77
67.1367. 1. (1) The governing body of the following 1
counties may impose a tax as provided in this section: 2
(a) Any county of the third classification without a 3
township form of government and with more than eighteen 4
thousand but fewer than twenty thousand inhabitan ts and with 5
a city of the fourth classification with more than eight 6
thousand but fewer than nine thousand inhabitants as the 7
county seat; 8
(b) Any county with more than seventeen thousand six 9
hundred but fewer than nineteen thousand inhabitants a nd 10
with a county seat with more than four thousand but fewer 11
than five thousand fifty inhabitants; or 12
(c) Any county with more than seventeen thousand six 13
hundred but fewer than nineteen thousand inhabitants and 14
with a county seat with more than eight thousand but fewer 15
than ten thousand inhabitants. 16
(2) The governing body of any county listed in 17
subdivision (1) of this subsection may impose a tax on the 18
charges for all sleeping rooms paid by the transient guests 19
of hotels [or], motels, bed and breakfast inns, or 20
campground cabins situated in the county or a portion 21
thereof, which shall be no more than six percent per 22
occupied room or cabin per night, except that such tax shall 23
not become effective unless the governing body of the cou nty 24
submits to the voters of the county at a state general or 25
primary election, a proposal to authorize the governing body 26
of the county to impose a tax pursuant to this section. The 27
14
tax authorized by this section shall be in addition to the 28
charge for the sleeping room and shall be in addition to any 29
and all taxes imposed by law and the proceeds of such tax 30
shall be used by the county solely for the promotion of 31
tourism. Such tax shall be stated separately from all other 32
charges and taxes. 33
2. The ballot of submission for the tax authorized in 34
this section shall be in substantially the following form: 35
3. As used in this section, "transient guests" means a 44
person or persons who occupy a room or rooms in a hotel 45
[or], motel, bed and breakfast inns, and campground cabins 46
for thirty-one days or less during any calendar quar ter. 47
4. Any county that imposed a tax on the charges for 48
all sleeping rooms paid by the transient guests of hotels 49
and motels under this section before August 28, 2025, may 50
impose such tax upon the charges for all sleeping rooms or 51
cabins paid by the transient guests of bed and breakfast 52
inns and campgrounds under this section without requiring a 53
separate vote authorizing the imposition of such tax upon 54
such charges for such bed and breakfast inns and campgrounds. 55
94.900. 1. (1) The governing body of the following 1
cities may impose a tax as provided in this section: 2
(a) Any city of the third classification with more 3
than ten thousand eight hundred but less than ten thousand 4
nine hundred inhabitants located at l east partly within a 5
36
37
38
39
40
41
42
Shall ______ (insert the name of the county)
impose a tax on the charges for all sleeping ro oms
paid by the transient guests of hotels [and],
motels, bed and breakfast inns, and campground
cabins situated in ______ (name of county) at a
rate of ______ (insert rate of percent) percent
for the sole purpose of promoting tourism?
43 □ YES □ NO
15
county of the first classification with more than one 6
hundred eighty-four thousand but less than one hundred 7
eighty-eight thousand inhabitants; 8
(b) Any city of the fourth classification with more 9
than four thousand five hundr ed but fewer than five thousand 10
inhabitants; 11
(c) Any city of the fourth classification with more 12
than eight thousand nine hundred but fewer than nine 13
thousand inhabitants; 14
(d) Any home rule city with more than forty -eight 15
thousand but fewer than forty-nine thousand inhabitants; 16
(e) Any home rule city with more than seventy -three 17
thousand but fewer than seventy -five thousand inhabitants; 18
(f) Any city of the fourth classification with more 19
than thirteen thousand five hundred but fewer than sixteen 20
thousand inhabitants; 21
(g) Any city of the fourth classification with more 22
than seven thousand but fewer than eight thousand 23
inhabitants; 24
(h) Any city of the fourth classification with more 25
than four thousand but fewer tha n four thousand five hundred 26
inhabitants and located in any county of the first 27
classification with more than one hundred fifty thousand but 28
fewer than two hundred thousand inhabitants; 29
(i) Any city of the third classification with more 30
than thirteen thousand but fewer than fifteen thousand 31
inhabitants and located in any county of the third 32
classification without a township form of government and 33
with more than thirty -three thousand but fewer than thirty - 34
seven thousand inhabitants; 35
(j) Any city of the fourth classification with more 36
than three thousand but fewer than three thousand three 37
hundred inhabitants and located in any county of the third 38
16
classification without a township form of government and 39
with more than eighteen thousand but fewer than twenty 40
thousand inhabitants and that is not the county seat of such 41
county; 42
(k) Any city with more than ten thousand but fewer 43
than eleven thousand inhabitants and partially located in a 44
county with more than two hundred thirty tho usand but fewer 45
than two hundred sixty thousand inhabitants; 46
(l) Any city with more than four thousand nine hundred 47
but fewer than five thousand six hundred inhabitants and 48
located in a county with more than thirty thousand but fewer 49
than thirty-five thousand inhabitants; [or] 50
(m) Any city with more than twelve thousand five 51
hundred but fewer than fourteen thousand inhabitants and 52
that is the county seat of a county with more than twenty - 53
two thousand but fewer than twenty -five thousand inhabitants; 54
(n) Any village with more than four hundred thirty but 55
fewer than four hundred eighty inhabitants and partially 56
located in a county with more than forty thousand but fewer 57
than fifty thousand inhabitants and with a county seat with 58
more than two thousand but fewer than six thousand 59
inhabitants; 60
(o) Any city with more than sixteen thousand but fewer 61
than eighteen thousand inhabitants and located in more than 62
one county; 63
(p) Any city with more than twelve thousand five 64
hundred but fewer than fourteen thousand inhabitants and 65
located in a county with more than twenty -two thousand but 66
fewer than twenty-five thousand inhabitants and with a 67
county seat with more than nine hundred but fewer than one 68
thousand four hundred inh abitants; 69
17
(q) Any city with more than fifty -one thousand but 70
fewer than fifty-eight thousand inhabitants and located in 71
more than one county; or 72
(r) Any city with more than eight thousand but fewer 73
than nine thousand inhabitants and that is the county seat 74
of a county with more than nineteen thousand but fewer than 75
twenty-two thousand inhabitants . 76
(2) The governing body of any city listed in 77
subdivision (1) of this subsection is hereby authorized to 78
impose, by ordinance or order, a sales tax in the amount of 79
up to one-half of one percent on all retail sales made in 80
such city which are subject to taxation under the provisions 81
of sections 144.010 to 144.525 for the purpose of improving 82
the public safety for such city, which shall b e limited to 83
expenditures on equipment, salaries and benefits, and 84
facilities for police, fire and emergency medical 85
providers. The tax authorized by this section shall be in 86
addition to any and all other sales taxes allowed by law, 87
except that no ordinance or order imposing a sales tax 88
pursuant to the provisions of this section shall be 89
effective unless the governing body of the city submits to 90
the voters of the city, at a county or state general, 91
primary or special election, a proposal to author ize the 92
governing body of the city to impose a tax. 93
2. If the proposal submitted involves only 94
authorization to impose the tax authorized by this section, 95
the ballot of submission shall contain, but need not be 96
limited to, the following language: 97
98
99
100
101
Shall the city of _________ (city's name) impose a
citywide sales tax of _________ (insert amount) for
the purpose of improving the public safety of the
city?
102 □ YES □ NO
18
If a majority of the votes cast on the proposal by the 107
qualified voters voting thereon are in favor of the proposal 108
submitted pursuant to this subsection, then the ordinance or 109
order and any amendments thereto shall be in effect on the 110
first day of the second calendar quarter after the director 111
of revenue receives notification of adoption of the local 112
sales tax. If a proposal receives less than the required 113
majority, then the governing body of the city shall have no 114
power to impose the sales tax herein authorized unless and 115
until the governing body of the city shall again hav e 116
submitted another proposal to authorize the governing body 117
of the city to impose the sales tax authorized by this 118
section and such proposal is approved by the required 119
majority of the qualified voters voting thereon. However, 120
in no event shall a pr oposal pursuant to this section be 121
submitted to the voters sooner than twelve months from the 122
date of the last proposal pursuant to this section. 123
3. All revenue received by a city from the tax 124
authorized under the provisions of this section shall be 125
deposited in a special trust fund and shall be used solely 126
for improving the public safety for such city for so long as 127
the tax shall remain in effect. 128
4. Once the tax authorized by this section is 129
abolished or is terminated by any means, all funds remaining 130
in the special trust fund shall be used solely for improving 131
the public safety for the city. Any funds in such special 132
trust fund which are not needed for current expenditures may 133
be invested by the governing body in accordance with 134
103
104
105
106
If you are in favor of the question, place an “X”
in the box opposite “YES”. If you are opposed to
the question, place an “X” in the box opposite “NO”.
19
applicable laws relating to the investment of other city 135
funds. 136
5. All sales taxes collected by the director of the 137
department of revenue under this section on behalf of any 138
city, less one percent for cost of collection which shall be 139
deposited in the state's general revenue fund after payment 140
of premiums for surety bonds as provided in section 32.087, 141
shall be deposited in a special trust fund, which is hereby 142
created, to be known as the "City Public Safety Sales Tax 143
Trust Fund". The moneys in the trust fund shall not be 144
deemed to be state funds and shall not be commingled with 145
any funds of the state. The provisions of section 33.080 to 146
the contrary notwithstanding, money in this fund shall not 147
be transferred and placed to the credit of t he general 148
revenue fund. The director of the department of revenue 149
shall keep accurate records of the amount of money in the 150
trust and which was collected in each city imposing a sales 151
tax pursuant to this section, and the records shall be open 152
to the inspection of officers of the city and the public. 153
Not later than the tenth day of each month the director of 154
the department of revenue shall distribute all moneys 155
deposited in the trust fund during the preceding month to 156
the city which levied the t ax; such funds shall be deposited 157
with the city treasurer of each such city, and all 158
expenditures of funds arising from the trust fund shall be 159
by an appropriation act to be enacted by the governing body 160
of each such city. Expenditures may be made fro m the fund 161
for any functions authorized in the ordinance or order 162
adopted by the governing body submitting the tax to the 163
voters. 164
6. The director of the department of revenue may make 165
refunds from the amounts in the trust fund and credited to 166
any city for erroneous payments and overpayments made, and 167
20
may redeem dishonored checks and drafts deposited to the 168
credit of such cities. If any city abolishes the tax, the 169
city shall notify the director of the department of revenue 170
of the action at least ninety days prior to the effective 171
date of the repeal and the director of the department of 172
revenue may order retention in the trust fund, for a period 173
of one year, of two percent of the amount collected after 174
receipt of such notice to cover possib le refunds or 175
overpayment of the tax and to redeem dishonored checks and 176
drafts deposited to the credit of such accounts. After one 177
year has elapsed after the effective date of abolition of 178
the tax in such city, the director of the department of 179
revenue shall remit the balance in the account to the city 180
and close the account of that city. The director of the 181
department of revenue shall notify each city of each 182
instance of any amount refunded or any check redeemed from 183
receipts due the city. 184
7. Except as modified in this section, all provisions 185
of sections 32.085 and 32.087 shall apply to the tax imposed 186
pursuant to this section. 187
8. If any city in subsection 1 of this section enacts 188
the tax authorized in this section, the city shall budget an 189
amount to public safety that is no less than the amount 190
budgeted in the year immediately preceding the enactment of 191
the tax. The revenue from the tax shall supplement and not 192
replace amounts budgeted by the city. 193
135.010. As used in sections 135.010 to 135.030 the 1
following words and terms mean: 2
(1) "Claimant", a person or persons claiming a credit 3
under sections 135.010 to 135.030. If the persons are 4
eligible to file a joint federal income tax return and 5
reside at the same address at any time during the taxable 6
year, then the credit may only be allowed if claimed on a 7
21
combined Missouri income tax return or a combined claim 8
return reporting their combined incomes and property taxes. 9
A claimant shall not be allowed a property tax credit unless 10
the claimant or spouse has attained the age of sixty -five on 11
or before the last day of the calendar year and the claimant 12
or spouse was a resident of Missouri for the entire year, or 13
the claimant or spouse is a v eteran of any branch of the 14
Armed Forces of the United States or this state who became 15
one hundred percent disabled as a result of such service, or 16
the claimant or spouse is disabled as defined in subdivision 17
(2) of this section, and such claimant or s pouse provides 18
proof of such disability in such form and manner, and at 19
such times, as the director of revenue may require, or if 20
the claimant has reached the age of sixty on or before the 21
last day of the calendar year and such claimant received 22
surviving spouse Social Security benefits during the 23
calendar year and the claimant provides proof, as required 24
by the director of revenue, that the claimant received 25
surviving spouse Social Security benefits during the 26
calendar year for which the credit wi ll be claimed. A 27
claimant shall not be allowed a property tax credit if the 28
claimant filed a valid claim for a credit under section 29
137.106 in the year following the year for which the 30
property tax credit is claimed. The residency requirement 31
shall be deemed to have been fulfilled for the purpose of 32
determining the eligibility of a surviving spouse for a 33
property tax credit if a person of the age of sixty -five 34
years or older who would have otherwise met the requirements 35
for a property tax credit dies before the last day of the 36
calendar year. The residency requirement shall also be 37
deemed to have been fulfilled for the purpose of determining 38
the eligibility of a claimant who would have otherwise met 39
22
the requirements for a property tax credit b ut who dies 40
before the last day of the calendar year; 41
(2) "Disabled", the inability to engage in any 42
substantial gainful activity by reason of any medically 43
determinable physical or mental impairment which can be 44
expected to result in death or wh ich has lasted or can be 45
expected to last for a continuous period of not less than 46
twelve months. A claimant shall not be required to be 47
gainfully employed prior to such disability to qualify for a 48
property tax credit; 49
(3) "Gross rent", amount p aid by a claimant to a 50
landlord for the rental, at arm's length, of a homestead 51
during the calendar year, exclusive of charges for health 52
and personal care services and food furnished as part of the 53
rental agreement, whether or not expressly set out in the 54
rental agreement. If the director of revenue determines 55
that the landlord and tenant have not dealt at arm's length, 56
and that the gross rent is excessive, then he shall 57
determine the gross rent based upon a reasonable amount of 58
rent. Gross rent shall be deemed to be paid only if 59
actually paid prior to the date a return is filed. The 60
director of revenue may prescribe regulations requiring a 61
return of information by a landlord receiving rent, 62
certifying for a calendar year the amount of gross rent 63
received from a tenant claiming a property tax credit and 64
shall, by regulation, provide a method for certification by 65
the claimant of the amount of gross rent paid for any 66
calendar year for which a claim is made. The regulations 67
authorized by this subdivision may require a landlord or a 68
tenant or both to provide data relating to health and 69
personal care services and to food. Neither a landlord nor 70
a tenant may be required to provide data relating to 71
utilities, furniture, home furnishings or appliances; 72
23
(4) "Homestead", the dwelling in Missouri owned or 73
rented by the claimant and not to exceed five acres of land 74
surrounding it as is reasonably necessary for use of the 75
dwelling as a home. It may consist of part of a 76
multidwelling or multipurpose building and part of the land 77
upon which it is built. "Owned" includes a vendee in 78
possession under a land contract and one or more tenants by 79
the entireties, joint tenants, or tenants in common and 80
includes a claimant actually in posses sion if he was the 81
immediate former owner of record, if a lineal descendant is 82
presently the owner of record, and if the claimant actually 83
pays all taxes upon the property. It may include a mobile 84
home; 85
(5) "Income", Missouri adjusted gross inco me as 86
defined in section 143.121 less two thousand dollars for all 87
calendar years ending on or before December 31, 2025 , or in 88
the case of a homestead owned and occupied, for the entire 89
year, by the claimant, less four thousand dollars as an 90
exemption for the claimant's spouse residing at the same 91
address[,] for all calendar years ending on or before 92
December 31, 2025, or for all calendar years beginning on or 93
after January 1, 2026, less two thousand eight hundred 94
dollars, or in the case of a homes tead owned and occupied, 95
for the entire year, by the claimant, less five thousand 96
eight hundred dollars, as an exemption for the claimant's 97
spouse residing at the same address; and increased, where 98
necessary, to reflect the following: 99
(a) Social Security, railroad retirement, and veterans 100
payments and benefits unless the claimant is a one hundred 101
percent service-connected, disabled veteran or a spouse of a 102
one hundred percent service -connected, disabled veteran. 103
The one hundred percent servic e-connected disabled veteran 104
shall not be required to list veterans payments and benefits; 105
24
(b) The total amount of all other public and private 106
pensions and annuities; 107
(c) Public relief, public assistance, and unemployment 108
benefits received in cash, other than benefits received 109
under this chapter; 110
(d) No deduction being allowed for losses not incurred 111
in a trade or business; 112
(e) Interest on the obligations of the United States, 113
any state, or any of their subdivisions and 114
instrumentalities; 115
(6) "Property taxes accrued", property taxes paid, 116
exclusive of special assessments, penalties, interest, and 117
charges for service levied on a claimant's homestead in any 118
calendar year. Property taxes shall qualify for the credit 119
only if actually paid prior to the date a return is filed. 120
The director of revenue shall require a tax receipt or other 121
proof of property tax payment. If a homestead is owned only 122
partially by claimant, then "property taxes accrued" is that 123
part of property taxes levied on the homestead which was 124
actually paid by the claimant. For purposes of this 125
subdivision, property taxes are "levied" when the tax roll 126
is delivered to the director of revenue for collection. If 127
a claimant owns a homestead part o f the preceding calendar 128
year and rents it or a different homestead for part of the 129
same year, "property taxes accrued" means only taxes levied 130
on the homestead both owned and occupied by the claimant, 131
multiplied by the percentage of twelve months that such 132
property was owned and occupied as the homestead of the 133
claimant during the year. When a claimant owns and occupies 134
two or more different homesteads in the same calendar year, 135
property taxes accrued shall be the sum of taxes allocable 136
to those several properties occupied by the claimant as a 137
homestead for the year. If a homestead is an integral part 138
25
of a larger unit such as a farm, or multipurpose or 139
multidwelling building, property taxes accrued shall be that 140
percentage of the total proper ty taxes accrued as the value 141
of the homestead is of the total value. For purposes of 142
this subdivision "unit" refers to the parcel of property 143
covered by a single tax statement of which the homestead is 144
a part; 145
(7) "Rent constituting property ta xes accrued", twenty 146
percent of the gross rent paid by a claimant and spouse in 147
the calendar year. 148
135.025. The property taxes accrued and rent 1
constituting property taxes accrued on each return shall be 2
totaled. This total, up to seven hundred fifty dollars in 3
rent constituting property taxes actually paid or eleven 4
hundred dollars in actual property tax paid, shall be used 5
in determining the property tax credit for all calendar 6
years ending on or before December 31, 2025. For all 7
calendar years beginning on or after January 1, 2026, this 8
total, up to one thousand fifty -five dollars in rent 9
constituting property taxes actually paid or one thousand 10
five hundred fifty dollars in actual property tax paid, 11
shall be used in determining the property tax credit. 12
Beginning January 1, 2027, the property tax credit totals 13
under this section shall be adjusted annually for inflation 14
based on the Consumer Price Index for All Urban Consumers 15
for the Midwest Region, as defined and officially recorded 16
by the United States Department of Labor or its successor . 17
The director of revenue shall prescribe regulations 18
providing for allocations where part of a claimant's 19
homestead is rented to another or used for nondwelling 20
purposes or where a homestead is owned or rented or used as 21
a dwelling for part of a year. 22
135.030. 1. As used in this section: 1
26
(1) The term "maximum upper limit" shall, for each 2
calendar year after December 31, 1997, but before calenda r 3
year 2008, be the sum of twenty -five thousand dollars. For 4
all calendar years beginning on or after January 1, 2008, 5
but ending on or before December 31, 2025, the maximum upper 6
limit shall be the sum of twenty -seven thousand five hundred 7
dollars. In the case of a homestead owned and occupied for 8
the entire year by the claimant, for all calendar years 9
ending on or before December 31, 2025, the maximum upper 10
limit shall be the sum of thirty thousand dollars . For all 11
calendar years beginning on or after January 1, 2026, the 12
maximum upper limit shall be the sum of: 13
(a) Thirty-eight thousand two hundred dollars for 14
claimants with a filing status of single; 15
(b) Forty-two thousand two hundred dollars for 16
claimants with a filing status of single and who owned and 17
occupied a homestead for the entire year; 18
(c) Forty-one thousand dollars for claimants with a 19
filing status of married filing combined; and 20
(d) Forty-eight thousand dollars for claimants with a 21
filing status of married filing combined and who owned and 22
occupied a homestead for the entire year. 23
Beginning January 1, 2027, such amounts shall be adjusted 24
annually for inflation based on the Consumer Price Index for 25
All Urban Consumers, as defined and officially recor ded by 26
the United States Department of Labor or its successor ; 27
(2) The term "minimum base" shall, for each calendar 28
year after December 31, 1997, but before calendar year 2008, 29
be the sum of thirteen thousand dollars. For all calendar 30
years beginning on or after January 1, 2008, the minimum 31
base shall be the sum of fourteen thousand three hundred 32
dollars. 33
27
2. (1) If the income on a return is equal to or less 34
than the maximum upper limit for the calendar year for which 35
the return is filed, the property tax credit shall be 36
determined from a table of credits based upon the amount by 37
which the total property tax described in section 135.025 38
exceeds the percent of income in the following list: 39
(2) The director of revenue shall prescribe a table 50
based upon [the preceding sentences ] subdivision (1) of this 51
subsection. The property tax shall be in increments of 52
twenty-five dollars and the income in increments of three 53
hundred dollars. The credit shall be the amount rounded to 54
the nearest whole dollar computed on the basis of the 55
property tax and income at the midpoints of each increment. 56
As used in this subsection, the term "accumulative" means an 57
increase by continuous or repeated application of the 58
percent to the income increment at each three hundred dollar 59
level. 60
3. (1) For all calendar years beginning on or after 61
January 1, 2026, if the income on a return is equal to or 62
less than the maximum upper limit for the calendar year for 63
which the return is filed, the property tax credit shall be 64
determined from a table of credits based upon the amount by 65
which the total property tax described in section 135.025 66
exceeds the percent of income in the following list: 67
40
41
If the income on the
return is:
The percent is:
42
43
44
45
46
Not over the minimum base 0 percent with credit not
to exceed $1,100 in
actual property tax or
rent equivalent paid up
to $750
47
48
49
Over the minimum base but
not over the maximum
upper limit
1/16 percent accumulative
per $300 from 0 percent
to 4 percent.
28
(2) The director of revenue shall prescribe a table 80
based upon subdivision (1) of this subsection. The property 81
tax shall be in increments of twenty-five dollars and the 82
income in increments of four hundred ninety -five dollars, 83
with such amount adjusted annually for inflation based on 84
the Consumer Price Index for All Urban Consumers, as defined 85
and officially recorded by the Unite d States Department of 86
Labor or its successor. The credit shall be the amount 87
rounded to the nearest whole dollar computed on the basis of 88
the property tax and income at the midpoints of each 89
increment. As used in this subsection, the term 90
"accumulative" means an increase by continuous or repeated 91
application of the percent to the income increment at each 92
four hundred ninety-five dollar level, as adjusted pursuant 93
to this subdivision. 94
4. Notwithstanding subsection 4 of section 32.057, the 95
department of revenue or any duly authorized employee or 96
agent shall determine whether any taxpayer filing a report 97
or return with the department of revenue who has not applied 98
for the credit allowed pursuant to section 135.020 may 99
qualify for the credi t, and shall notify any qualified 100
claimant of the claimant's potential eligibility, where the 101
department determines such potential eligibility exists. 102
68
69
If the income on the
return is:
The percent is:
70
71
72
73
74
75
Not over the minimum base 0 percent with credit not
to exceed $1,550 in
actual property tax or
rent equivalent paid up
to $1,055, as adjusted
for inflation.
76
77
78
79
Over the minimum base but
not over the maximum
upper limit
1/16 percent accumulative
per $495, as adjusted for
inflation, from 0 percent
to 2 percent.
29
137.1050. 1. For the purposes of this section, the 1
following terms shall mean : 2
(1) "Eligible credit amount", the difference between 3
an eligible taxpayer's real property tax liability on such 4
taxpayer's homestead for a given tax year, minus the real 5
property tax liability on such homestead in the eligible 6
taxpayer's initial credit year; 7
(2) "Eligible taxpayer", a Missouri resident who: 8
(a) Is sixty-two years of age or older; 9
(b) Is an owner of record of a homestead or has a 10
legal or equitable interest in such property as evidenced by 11
a written instrument ; and 12
(c) Is liable for the payment of real property taxes 13
on such homestead; 14
(3) "Homestead", real property actually occupied by an 15
eligible taxpayer as the primary residence. An eligible 16
taxpayer shall not claim more than one primary resi dence; 17
(4) "Initial credit year": 18
(a) In the case of a taxpayer that meets all 19
requirements of subdivision (2) of this subsection prior to 20
the year in which a credit is authorized pursuant to 21
subsection 2 of this section, the year in which s uch credit 22
is authorized; 23
(b) For all other taxpayers, the year in which the 24
taxpayer meets all requirements of subdivision (2) of this 25
subsection. 26
If in any tax year subsequent to the eligible taxpayer's 27
initial credit year the eligible taxpayer 's real property 28
tax liability is lower than such liability in the initial 29
credit year, such tax year shall be considered the eligible 30
taxpayer's initial credit year for all subsequent tax 31
years. This provision shall not apply if an eligible 32
taxpayer's real property tax liability is lower than such 33
30
liability in the taxpayer's initial credit year solely due 34
to a reduction in a property tax levy made pursuant to 35
section 321.554. 36
2. (1) Any county authorized to impose a property tax 37
may grant a property tax credit to eligible taxpayers 38
residing in such county in an amount equal to the taxpayer's 39
eligible credit amount, provided that: 40
(a) Such county adopts an ordinance authorizing such 41
credit; or 42
(b) a. A petition in support of a referendum on such 43
a credit is signed by at least five percent of the 44
registered voters of such county voting in the last 45
gubernatorial election and the petition is delivered to the 46
governing body of the county, which shall subsequently hold 47
a referendum on such credit. 48
b. The ballot of submission for the question submitted 49
to the voters pursuant to paragraph (b) of this subdivision 50
shall be in substantially the following form: 51
If a majority of the votes cast on the proposal by the 57
qualified voters voting thereon are in favor of the 58
proposal, then the credit shall be in effect. 59
(2) An ordinance adopted pursuant to paragraph (a) of 60
subdivision (1) of this subsection shall not preclude such 61
ordinance from being amended or superseded by a petition 62
subsequently adopted pursuant to paragraph (b) of 63
subdivision (1) of this subsection. 64
52
53
54
55
Shall the County of ______ exempt senior citizens
aged 62 and older from increases in the property
tax liability due on such senior citizens' primary
residence?
56 □ YES □ NO
31
3. (1) A county granting credit pursuant to this 65
section shall apply such credit when calculating the 66
eligible taxpayer's property tax liability for the tax 67
year. The amount of the credit shall be noted on the 68
statement of tax due sent to the eligible taxpayer by the 69
county collector. The county governing body may adopt 70
reasonable procedures in order to carry out the purposes a nd 71
intent of this section, provided that the county shall not 72
adopt any procedure that limits the definition or scope of 73
eligible credit amount or eligible taxpayer as defined in 74
this section. 75
(2) If an eligible taxpayer makes new construction an d 76
improvements to such eligible taxpayer's homestead, the real 77
property tax liability for the taxpayer's initial credit 78
year shall be increased to reflect the real property tax 79
liability attributable to such new construction and 80
improvements. 81
(3) If an eligible taxpayer's homestead is annexed 82
into a taxing jurisdiction to which such eligible taxpayer 83
did not owe real property tax in the eligible taxpayer's 84
initial credit year, then the real property tax liability 85
for the taxpayer's initial cr edit year shall be increased to 86
reflect the real property tax liability owed to the annexing 87
taxing jurisdiction. 88
4. For the purposes of calculating property tax levies 89
pursuant to section 137.073, the total amount of credits 90
authorized by a coun ty pursuant to this section shall be 91
considered tax revenue, as such term is defined in section 92
137.073, actually received. 93
5. A county granting a tax credit pursuant to this 94
section shall notify each political subdivision within such 95
county of the total credit amount applicable to such 96
32
political subdivision by no later than November thirtieth of 97
each year. 98
143.121. 1. The Missouri adjusted gross income of a 1
resident individual shall be the taxpayer's federal adjusted 2
gross income subject to the modifications in this section. 3
2. There shall be added to the taxpayer's federal 4
adjusted gross income: 5
(1) The amount of any federal income tax refund 6
received for a prior year which resulted in a Missouri 7
income tax benefit. The amount added pursuant to this 8
subdivision shall not include any amount of a federal income 9
tax refund attributable to a tax credit reducing a 10
taxpayer's federal tax liability pursuant to Public Law 116 - 11
136 or 116-260, enacted by the 116th United States Congress, 12
for the tax year beginning on or after January 1, 2020, and 13
ending on or before December 31, 2020, and deducted from 14
Missouri adjusted gross income pursuant to section 143.171. 15
The amount added under this subdivision shal l also not 16
include any amount of a federal income tax refund 17
attributable to a tax credit reducing a taxpayer's federal 18
tax liability under any other federal law that provides 19
direct economic impact payments to taxpayers to mitigate 20
financial challenges related to the COVID -19 pandemic, and 21
deducted from Missouri adjusted gross income under section 22
143.171; 23
(2) Interest on certain governmental obligations 24
excluded from federal gross income by 26 U.S.C. Section 103 25
of the Internal Revenue Code , as amended. The previous 26
sentence shall not apply to interest on obligations of the 27
state of Missouri or any of its political subdivisions or 28
authorities and shall not apply to the interest described in 29
subdivision (1) of subsection 3 of this sectio n. The amount 30
added pursuant to this subdivision shall be reduced by the 31
33
amounts applicable to such interest that would have been 32
deductible in computing the taxable income of the taxpayer 33
except only for the application of 26 U.S.C. Section 265 of 34
the Internal Revenue Code, as amended. The reduction shall 35
only be made if it is at least five hundred dollars; 36
(3) The amount of any deduction that is included in 37
the computation of federal taxable income pursuant to 26 38
U.S.C. Section 168 of the Internal Revenue Code as amended 39
by the Job Creation and Worker Assistance Act of 2002 to the 40
extent the amount deducted relates to property purchased on 41
or after July 1, 2002, but before July 1, 2003, and to the 42
extent the amount deducted exceeds the amount that would 43
have been deductible pursuant to 26 U.S.C. Section 168 of 44
the Internal Revenue Code of 1986 as in effect on January 1, 45
2002; 46
(4) The amount of any deduction that is included in 47
the computation of federal taxable income for net o perating 48
loss allowed by 26 U.S.C. Section 172 of the Internal 49
Revenue Code of 1986, as amended, other than the deduction 50
allowed by 26 U.S.C. Section 172(b)(1)(G) and 26 U.S.C. 51
Section 172(i) of the Internal Revenue Code of 1986, as 52
amended, for a net operating loss the taxpayer claims in the 53
tax year in which the net operating loss occurred or carries 54
forward for a period of more than twenty years and carries 55
backward for more than two years. Any amount of net 56
operating loss taken against federa l taxable income but 57
disallowed for Missouri income tax purposes pursuant to this 58
subdivision after June 18, 2002, may be carried forward and 59
taken against any income on the Missouri income tax return 60
for a period of not more than twenty years from the year of 61
the initial loss; and 62
(5) For nonresident individuals in all taxable years 63
ending on or after December 31, 2006, the amount of any 64
34
property taxes paid to another state or a political 65
subdivision of another state for which a deduction was 66
allowed on such nonresident's federal return in the taxable 67
year unless such state, political subdivision of a state, or 68
the District of Columbia allows a subtraction from income 69
for property taxes paid to this state for purposes of 70
calculating income for the income tax for such state, 71
political subdivision of a state, or the District of 72
Columbia; 73
(6) For all tax years beginning on or after January 1, 74
2018, any interest expense paid or accrued in a previous 75
taxable year, but allowed as a ded uction under 26 U.S.C. 76
Section 163, as amended, in the current taxable year by 77
reason of the carryforward of disallowed business interest 78
provisions of 26 U.S.C. Section 163(j), as amended. For the 79
purposes of this subdivision, an interest expense is 80
considered paid or accrued only in the first taxable year 81
the deduction would have been allowable under 26 U.S.C. 82
Section 163, as amended, if the limitation under 26 U.S.C. 83
Section 163(j), as amended, did not exist. 84
3. There shall be subtracted f rom the taxpayer's 85
federal adjusted gross income the following amounts to the 86
extent included in federal adjusted gross income: 87
(1) Interest received on deposits held at a federal 88
reserve bank or interest or dividends on obligations of the 89
United States and its territories and possessions or of any 90
authority, commission or instrumentality of the United 91
States to the extent exempt from Missouri income taxes 92
pursuant to the laws of the United States. The amount 93
subtracted pursuant to this subdi vision shall be reduced by 94
any interest on indebtedness incurred to carry the described 95
obligations or securities and by any expenses incurred in 96
the production of interest or dividend income described in 97
35
this subdivision. The reduction in the previou s sentence 98
shall only apply to the extent that such expenses including 99
amortizable bond premiums are deducted in determining the 100
taxpayer's federal adjusted gross income or included in the 101
taxpayer's Missouri itemized deduction. The reduction shall 102
only be made if the expenses total at least five hundred 103
dollars; 104
(2) The portion of any gain, from the sale or other 105
disposition of property having a higher adjusted basis to 106
the taxpayer for Missouri income tax purposes than for 107
federal income tax purposes on December 31, 1972, that does 108
not exceed such difference in basis. If a gain is 109
considered a long-term capital gain for federal income tax 110
purposes, the modification shall be limited to one -half of 111
such portion of the gain; 112
(3) The amount necessary to prevent the taxation 113
pursuant to this chapter of any annuity or other amount of 114
income or gain which was properly included in income or gain 115
and was taxed pursuant to the laws of Missouri for a taxable 116
year prior to January 1, 1973 , to the taxpayer, or to a 117
decedent by reason of whose death the taxpayer acquired the 118
right to receive the income or gain, or to a trust or estate 119
from which the taxpayer received the income or gain; 120
(4) Accumulation distributions received by a t axpayer 121
as a beneficiary of a trust to the extent that the same are 122
included in federal adjusted gross income; 123
(5) The amount of any state income tax refund for a 124
prior year which was included in the federal adjusted gross 125
income; 126
(6) The portion of capital gain specified in section 127
135.357 that would otherwise be included in federal adjusted 128
gross income; 129
36
(7) The amount that would have been deducted in the 130
computation of federal taxable income pursuant to 26 U.S.C. 131
Section 168 of the Internal Revenue Code as in effect on 132
January 1, 2002, to the extent that amount relates to 133
property purchased on or after July 1, 2002, but before July 134
1, 2003, and to the extent that amount exceeds the amount 135
actually deducted pursuant to 26 U.S. C. Section 168 of the 136
Internal Revenue Code as amended by the Job Creation and 137
Worker Assistance Act of 2002; 138
(8) For all tax years beginning on or after January 1, 139
2005, the amount of any income received for military service 140
while the taxpayer s erves in a combat zone which is included 141
in federal adjusted gross income and not otherwise excluded 142
therefrom. As used in this section, "combat zone" means any 143
area which the President of the United States by Executive 144
Order designates as an area in which Armed Forces of the 145
United States are or have engaged in combat. Service is 146
performed in a combat zone only if performed on or after the 147
date designated by the President by Executive Order as the 148
date of the commencing of combat activities in su ch zone, 149
and on or before the date designated by the President by 150
Executive Order as the date of the termination of combatant 151
activities in such zone; 152
(9) For all tax years ending on or after July 1, 2002, 153
with respect to qualified property that is sold or otherwise 154
disposed of during a taxable year by a taxpayer and for 155
which an additional modification was made under subdivision 156
(3) of subsection 2 of this section, the amount by which 157
additional modification made under subdivision (3) of 158
subsection 2 of this section on qualified property has not 159
been recovered through the additional subtractions provided 160
in subdivision (7) of this subsection; 161
37
(10) For all tax years beginning on or after January 162
1, 2014, the amount of any income recei ved as payment from 163
any program which provides compensation to agricultural 164
producers who have suffered a loss as the result of a 165
disaster or emergency, including the: 166
(a) Livestock Forage Disaster Program; 167
(b) Livestock Indemnity Program; 168
(c) Emergency Assistance for Livestock, Honeybees, and 169
Farm-Raised Fish; 170
(d) Emergency Conservation Program; 171
(e) Noninsured Crop Disaster Assistance Program; 172
(f) Pasture, Rangeland, Forage Pilot Insurance Program; 173
(g) Annual Forage Pilot Program; 174
(h) Livestock Risk Protection Insurance Plan; 175
(i) Livestock Gross Margin Insurance Plan; 176
(11) For all tax years beginning on or after January 177
1, 2018, any interest expense paid or accrued in the current 178
taxable year, but not deducted as a result of the limitation 179
imposed under 26 U.S.C. Section 163(j), as amended. For the 180
purposes of this subdivision, an interest expense is 181
considered paid or accrued only in the first taxable year 182
the deduction would have been a llowable under 26 U.S.C. 183
Section 163, as amended, if the limitation under 26 U.S.C. 184
Section 163(j), as amended, did not exist; 185
(12) One hundred percent of any retirement benefits 186
received by any taxpayer as a result of the taxpayer's 187
service in the Armed Forces of the United States, including 188
reserve components and the National Guard of this state, as 189
defined in 32 U.S.C. Sections 101(3) and 109, and any other 190
military force organized under the laws of this state; [and] 191
(13) For all tax years beginning on or after January 192
1, 2022, one hundred percent of any federal, state, or local 193
grant moneys received by the taxpayer if the grant money was 194
38
disbursed for the express purpose of providing or expanding 195
access to broadband internet to are as of the state deemed to 196
be lacking such access ; and 197
(14) (a) For all tax years beginning on or after 198
January 1, 2025, one hundred percent of all income reported 199
as a capital gain for federal income tax purposes by an 200
individual subject to tax pursuant to section 143.011; and 201
(b) For all tax years beginning on or after January 202
first of the tax year following the tax year in which the 203
top rate of tax imposed pursuant to section 143.011 is equal 204
to or less than four and one -half percent, one hundred 205
percent of all income reported as a capital gain for federal 206
income tax purposes by an entity subject to tax pursuant to 207
section 143.071. 208
4. There shall be added to or subtracted from the 209
taxpayer's federal adjusted gross income the t axpayer's 210
share of the Missouri fiduciary adjustment provided in 211
section 143.351. 212
5. There shall be added to or subtracted from the 213
taxpayer's federal adjusted gross income the modifications 214
provided in section 143.411. 215
6. In addition to the modifications to a taxpayer's 216
federal adjusted gross income in this section, to calculate 217
Missouri adjusted gross income there shall be subtracted 218
from the taxpayer's federal adjusted gross income any gain 219
recognized pursuant to 26 U.S.C. Section 103 3 of the 220
Internal Revenue Code of 1986, as amended, arising from 221
compulsory or involuntary conversion of property as a result 222
of condemnation or the imminence thereof. 223
7. (1) As used in this subsection, "qualified health 224
insurance premium" means the amount paid during the tax year 225
by such taxpayer for any insurance policy primarily 226
39
providing health care coverage for the taxpayer, the 227
taxpayer's spouse, or the taxpayer's dependents. 228
(2) In addition to the subtractions in subsection 3 of 229
this section, one hundred percent of the amount of qualified 230
health insurance premiums shall be subtracted from the 231
taxpayer's federal adjusted gross income to the extent the 232
amount paid for such premiums is included in federal taxable 233
income. The taxpayer shall provide the department of 234
revenue with proof of the amount of qualified health 235
insurance premiums paid. 236
8. (1) Beginning January 1, 2014, in addition to the 237
subtractions provided in this section, one hundred percent 238
of the cost incurred by a taxpayer for a home energy audit 239
conducted by an entity certified by the department of 240
natural resources under section 640.153 or the 241
implementation of any energy efficiency recommendations made 242
in such an audit shall be subtracted from the ta xpayer's 243
federal adjusted gross income to the extent the amount paid 244
for any such activity is included in federal taxable 245
income. The taxpayer shall provide the department of 246
revenue with a summary of any recommendations made in a 247
qualified home energy audit, the name and certification 248
number of the qualified home energy auditor who conducted 249
the audit, and proof of the amount paid for any activities 250
under this subsection for which a deduction is claimed. The 251
taxpayer shall also provide a copy of the summary of any 252
recommendations made in a qualified home energy audit to the 253
department of natural resources. 254
(2) At no time shall a deduction claimed under this 255
subsection by an individual taxpayer or taxpayers filing 256
combined returns exceed one thousand dollars per year for 257
individual taxpayers or cumulatively exceed two thousand 258
dollars per year for taxpayers filing combined returns. 259
40
(3) Any deduction claimed under this subsection shall 260
be claimed for the tax year in which the qual ified home 261
energy audit was conducted or in which the implementation of 262
the energy efficiency recommendations occurred. If 263
implementation of the energy efficiency recommendations 264
occurred during more than one year, the deduction may be 265
claimed in more than one year, subject to the limitations 266
provided under subdivision (2) of this subsection. 267
(4) A deduction shall not be claimed for any otherwise 268
eligible activity under this subsection if such activity 269
qualified for and received any rebate or other incentive 270
through a state-sponsored energy program or through an 271
electric corporation, gas corporation, electric cooperative, 272
or municipally owned utility. 273
9. The provisions of subsection 8 of this section 274
shall expire on December 31, 2020 . 275
10. (1) As used in this subsection, the following 276
terms mean: 277
(a) "Beginning farmer", a taxpayer who: 278
a. Has filed at least one but not more than ten 279
Internal Revenue Service Schedule F (Form 1040) Profit or 280
Loss From Farming forms since turning eighteen years of age; 281
b. Is approved for a beginning farmer loan through the 282
USDA Farm Service Agency Beginning Farmer direct or 283
guaranteed loan program; 284
c. Has a farming operation that is determined by the 285
department of agriculture to be new production agriculture 286
but is the principal operator of a farm and has substantial 287
farming knowledge; or 288
d. Has been determined by the department of 289
agriculture to be a qualified family member; 290
41
(b) "Farm owner", an individua l who owns farmland and 291
disposes of or relinquishes use of all or some portion of 292
such farmland as follows: 293
a. A sale to a beginning farmer; 294
b. A lease or rental agreement not exceeding ten years 295
with a beginning farmer; or 296
c. A crop-share arrangement not exceeding ten years 297
with a beginning farmer; 298
(c) "Qualified family member", an individual who is 299
related to a farm owner within the fourth degree by blood, 300
marriage, or adoption and who is purchasing or leasing or is 301
in a crop-share arrangement for land from all or a portion 302
of such farm owner's farming operation. 303
(2) (a) In addition to all other subtractions 304
authorized in this section, a taxpayer who is a farm owner 305
who sells all or a portion of such farmland to a b eginning 306
farmer may subtract from such taxpayer's Missouri adjusted 307
gross income an amount to the extent included in federal 308
adjusted gross income as provided in this subdivision. 309
(b) Subject to the limitations in paragraph (c) of 310
this subdivision, the amount that may be subtracted shall be 311
equal to the portion of capital gains received from the sale 312
of such farmland that such taxpayer receives in the tax year 313
for which such taxpayer subtracts such capital gain. 314
(c) A taxpayer may subtrac t the following amounts and 315
percentages per tax year in total capital gains received 316
from the sale of such farmland under this subdivision: 317
a. For the first two million dollars received, one 318
hundred percent; 319
b. For the next one million dolla rs received, eighty 320
percent; 321
c. For the next one million dollars received, sixty 322
percent; 323
42
d. For the next one million dollars received, forty 324
percent; and 325
e. For the next one million dollars received, twenty 326
percent. 327
(d) The department of revenue shall prepare an annual 328
report reviewing the costs and benefits and containing 329
statistical information regarding the subtraction of capital 330
gains authorized under this subdivision for the previous tax 331
year including, but not limited to, the total amount of all 332
capital gains subtracted and the number of taxpayers 333
subtracting such capital gains. Such report shall be 334
submitted before February first of each year to the 335
committee on agriculture policy of the Missouri house of 336
representatives and the committee on agriculture, food 337
production and outdoor resources of the Missouri senate, or 338
the successor committees. 339
(3) (a) In addition to all other subtractions 340
authorized in this section, a taxpayer who is a farm owner 341
who enters a lease or rental agreement for all or a portion 342
of such farmland with a beginning farmer may subtract from 343
such taxpayer's Missouri adjusted gross income an amount to 344
the extent included in federal adjusted gross income as 345
provided in this subdiv ision. 346
(b) Subject to the limitation in paragraph (c) of this 347
subdivision, the amount that may be subtracted shall be 348
equal to the portion of cash rent income received from the 349
lease or rental of such farmland that such taxpayer receives 350
in the tax year for which such taxpayer subtracts such 351
income. 352
(c) No taxpayer shall subtract more than twenty -five 353
thousand dollars per tax year in total cash rent income 354
received from the lease or rental of such farmland under 355
this subdivision. 356
43
(4) (a) In addition to all other subtractions 357
authorized in this section, a taxpayer who is a farm owner 358
who enters a crop-share arrangement on all or a portion of 359
such farmland with a beginning farmer may subtract from such 360
taxpayer's Missouri adjuste d gross income an amount to the 361
extent included in federal adjusted gross income as provided 362
in this subdivision. 363
(b) Subject to the limitation in paragraph (c) of this 364
subdivision, the amount that may be subtracted shall be 365
equal to the portion of income received from the crop -share 366
arrangement on such farmland that such taxpayer receives in 367
the tax year for which such taxpayer subtracts such income. 368
(c) No taxpayer shall subtract more than twenty -five 369
thousand dollars per tax year in to tal income received from 370
the lease or rental of such farmland under this subdivision. 371
(5) The department of agriculture shall, by rule, 372
establish a process to verify that a taxpayer is a beginning 373
farmer for purposes of this section and shall prov ide 374
verification to the beginning farmer and farm seller of such 375
farmer's and seller's certification and qualification for 376
the exemption provided in this subsection. 377
144.029. 1. There is hereby specifically exempted 1
from the provisions of and from the computation of the tax 2
levied, assessed or payable pursuant to this chapter all 3
retail sales of diapers, incontinence products, and feminine 4
hygiene products. 5
2. For the purposes of this section, the following 6
terms shall mean: 7
(1) "Diapers", absorbent garments worn by infants or 8
toddlers who are not toilet -trained or by individuals who 9
are incapable of controlling their bladder or bowel 10
movements; 11
44
(2) "Feminine hygiene products", personal care 12
products used to manage menstrual flow including, but not 13
limited to, tampons, pads, liners, and cups; 14
(3) "Incontinence products", products designed 15
specifically for hygiene matters related to urinary 16
incontinence. 17
144.812. 1. For purposes of this section, the 1
following terms shall mean: 2
(1) "Machinery and equipment used to provide broadband 3
communications service", includes, but is not limited to, 4
wires, cables, fiber, conduits, antennas, poles, switches, 5
routers, amplifiers, r ectifiers, repeaters, receivers, 6
multiplexers, duplexers, transmitters, circuit cards, 7
insulating and protective materials and cases, power 8
equipment, backup power equipment, diagnostic equipment, 9
storage devices, customer premise equipment, modems, 10
software, cable modem termination system components and Wi - 11
Fi equipment, and other general central office or headend 12
and hub equipment, such as channel cards, frames, and 13
cabinets, or equipment used in successor technologies, 14
including items used to mon itor, test, maintain, enable, or 15
facilitate qualifying equipment, machinery, ancillary 16
components, appurtenances, accessories, or other 17
infrastructure that is used in whole or in part to provide 18
broadband communications service; 19
(2) "Broadband communications service", internet 20
access as defined in 47 U.S.C. Section 151, note, 21
telecommunications service, video programming service, or 22
any combination thereof; 23
(3) "Broadband communications service provider", a 24
person engaged in the provisio n of broadband communications 25
service or an affiliate of such person; 26
45
(4) "Person", the same meaning as such term is defined 27
under section 144.010. 28
2. For all tax years beginning on or after January 1, 29
2026, in addition to the exemptions gra nted under the 30
provisions of section 144.030, there shall also be 31
specifically exempted from the provisions of sections 32
144.010 to 144.525, sections 144.600 to 144.746, and section 33
238.235; the provisions of any local sales tax law, as 34
defined in section 32.085; the computation of the tax 35
levied, assessed, or payable under sections 144.010 to 36
144.525, sections 144.600 to 144.746, and section 238.235; 37
and the provisions of any local sales tax law, as defined in 38
section 32.085, all sales, purchases, or use of machinery 39
and equipment used to provide broadband communications 40
service by a broadband communications service provider. 41
3. To qualify for the exemption provided under this 42
section, the broadband communications service provider shall 43
furnish to the seller a certificate in writing to the effect 44
that an exemption under this section is applicable to the 45
machinery and equipment used to provide broadband 46
communications service so purchased or used. The director 47
of revenue shall permit an y such broadband communications 48
service provider to enter into a direct pay agreement with 49
the department of revenue, pursuant to which such provider 50
may pay directly to the department of revenue any applicable 51
sales and use taxes on such equipment. 52
4. No inference, implication, or presumption of 53
legislative construction shall be drawn or made by reason of 54
the adoption of this section with respect to subdivisions 55
(4) to (6) of subsection 2 of 144.030 or the qualification 56
for the exemptions pro vided therein. This subsection, 57
therefore, expresses the legislative intent that adoption of 58
this section shall have no impact on subdivisions (4) to (6) 59
46
of subsection 2 of 144.030 or, as clarified in those 60
subdivisions, the application of Southwestern Bell Tel. Co. 61
v. Director of Revenue , 78 S.W.3d 763 (Mo. banc 2002) and 62
Southwestern Bell Tel. Co. v. Director of Revenue , 182 63
S.W.3d 226 (Mo. banc 2005). 64
321.552. 1. [Except in any county of the first 1
classification with over two hundred thousand inhabitants, 2
or any county of the first classification without a charter 3
form of government and with more than seventy -three thousand 4
seven hundred but less than seventy -three thousand eight 5
hundred inhabitants; or any county of th e first 6
classification without a charter form of government and with 7
more than one hundred eighty -four thousand but less than one 8
hundred eighty-eight thousand inhabitants; or any county 9
with a charter form of government with over one million 10
inhabitants; or any county with a charter form of government 11
with over two hundred eighty thousand inhabitants but less 12
than three hundred thousand inhabitants, ] The governing body 13
of any ambulance or fire protection district may impose a 14
sales tax in an amoun t up to [one-half of] one percent on 15
all retail sales made in such ambulance or fire protection 16
district which are subject to taxation pursuant to the 17
provisions of sections 144.010 to 144.525 provided that such 18
sales tax shall be accompanied by a redu ction in the 19
district's tax rate as defined in section 137.073. The tax 20
authorized by this section shall be in addition to any and 21
all other sales taxes allowed by law, except that no sales 22
tax imposed pursuant to the provisions of this section shall 23
be effective unless the governing body of the ambulance or 24
fire protection district submits to the voters of such 25
ambulance or fire protection district, at a municipal or 26
state general, primary or special election, a proposal to 27
47
authorize the governin g body of the ambulance or fire 28
protection district to impose a tax pursuant to this section. 29
2. The ballot of submission shall contain, but need 30
not be limited to, the following language: 31
3. If a majority of the votes cast on the proposal by 49
the qualified voters voting thereon are in favor of the 50
proposal, then the sales tax authorized in this section 51
shall be in effect and the governing body of the ambulance 52
or fire protection district shall lower the level of its tax 53
rate by an amount which reduces propert y tax revenues by an 54
amount equal to fifty percent of the amount of sales tax 55
collected in the preceding year. If a majority of the votes 56
cast by the qualified voters voting are opposed to the 57
proposal, then the governing body of the ambulance or fire 58
protection district shall not impose the sales tax 59
authorized in this section unless and until the governing 60
body of such ambulance or fire protection district resubmits 61
a proposal to authorize the governing body of the ambulance 62
or fire protection d istrict to impose the sales tax 63
32
33
34
35
36
37
38
39
40
41
42
43
Shall ______ (insert name of ambulance or fire
protection district) impose a sales tax of ______
(insert amount up to [one-half) of] one percent)
for the purpose of providing revenues for the
operation of the ______ (insert name of ambulance
or fire protection district) and the total
property tax levy on properties in the ______
(insert name of the ambulance or fire protection
district) shall be re duced annually by an amount
which reduces property tax revenues by an amount
equal to fifty percent of the previous year's
revenue collected from this sales tax?
44 □ YES □ NO
45
46
47
48
If you are in favor of the question, place an "X"
in the box opposite "YES". If you are opposed to
the question, place an "X" in the box opposite
"NO".
48
authorized by this section and such proposal is approved by 64
a majority of the qualified voters voting thereon. 65
4. All revenue received by a district from the tax 66
authorized pursuant to this section shall be deposite d in a 67
special trust fund, and be used solely for the purposes 68
specified in the proposal submitted pursuant to this section 69
for so long as the tax shall remain in effect. 70
5. All sales taxes collected by the director of 71
revenue pursuant to this se ction, less one percent for cost 72
of collection which shall be deposited in the state's 73
general revenue fund after payment of premiums for surety 74
bonds as provided in section 32.087, shall be deposited in a 75
special trust fund, which is hereby created, t o be known as 76
the "Ambulance or Fire Protection District Sales Tax Trust 77
Fund". The moneys in the ambulance or fire protection 78
district sales tax trust fund shall not be deemed to be 79
state funds and shall not be commingled with any funds of 80
the state. The director of revenue shall keep accurate 81
records of the amount of money in the trust and the amount 82
collected in each district imposing a sales tax pursuant to 83
this section, and the records shall be open to inspection by 84
officers of the county an d to the public. Not later than 85
the tenth day of each month the director of revenue shall 86
distribute all moneys deposited in the trust fund during the 87
preceding month to the governing body of the district which 88
levied the tax; such funds shall be depo sited with the board 89
treasurer of each such district. 90
6. The director of revenue may make refunds from the 91
amounts in the trust fund and credit any district for 92
erroneous payments and overpayments made, and may redeem 93
dishonored checks and drafts deposited to the credit of such 94
district. If any district abolishes the tax, the district 95
shall notify the director of revenue of the action at least 96
49
ninety days prior to the effective date of the repeal and 97
the director of revenue may order retentio n in the trust 98
fund, for a period of one year, of two percent of the amount 99
collected after receipt of such notice to cover possible 100
refunds or overpayment of the tax and to redeem dishonored 101
checks and drafts deposited to the credit of such accounts. 102
After one year has elapsed after the effective date of 103
abolition of the tax in such district, the director of 104
revenue shall remit the balance in the account to the 105
district and close the account of that district. The 106
director of revenue shall notify each district of each 107
instance of any amount refunded or any check redeemed from 108
receipts due the district. 109
7. Except as modified in this section, all provisions 110
of sections 32.085 and 32.087 shall apply to the tax imposed 111
pursuant to this secti on. 112
321.554. 1. [Except in any county of the first 1
classification with more than two hundred forty thousand 2
three hundred but less than two hundred forty thousand four 3
hundred inhabitants, or any county of the first 4
classification with more than seventy -three thousand seven 5
hundred but less than seventy -three thousand eight hundred 6
inhabitants, or any county of the first classification with 7
more than one hundred eighty -four thousand but less than one 8
hundred eighty-eight thousand inhabitants, or any county 9
with a charter form of government and with more than one 10
million inhabitants, or any county with a charter form of 11
government and with more than two hundred fifty thousand but 12
less than three hundred fifty thousand inha bitants,] When 13
the revenue from the ambulance or fire protection district 14
sales tax is collected for distribution pursuant to section 15
321.552, the board of the ambulance or fire protection 16
district, after determining its budget for the year pursuant 17
50
to section 67.010 and the rate of levy needed to produce the 18
required revenue and after making any other adjustments to 19
the levy that may be required by any other law, shall reduce 20
the total operating levy of the district in an amount 21
sufficient to decrease the revenue it would have received 22
therefrom by an amount equal to fifty percent of the 23
previous fiscal year's sales tax receipts. Loss of revenue 24
due to a decrease in the assessed valuation of real property 25
located within the ambulance or fire p rotection district as 26
a result of general reassessment and from state -assessed 27
railroad and utility distributable property based upon the 28
previous fiscal year's receipts shall be considered in 29
lowering the rate of levy to comply with this section in th e 30
year of general reassessment and in each subsequent year. 31
In the event that in the immediately preceding year the 32
ambulance or fire protection district actually received more 33
or less sales tax revenue than estimated, the ambulance or 34
fire protection district board may adjust its operating levy 35
for the current year to reflect such increase or decrease. 36
The director of revenue shall certify the amount payable 37
from the ambulance or fire protection district sales tax 38
trust fund to the general reven ue fund to the state 39
treasurer. 40
2. Except that, in the first year in which any sales 41
tax is collected pursuant to section 321.552, any taxing 42
authority subject to this section shall not reduce the tax 43
rate as defined in section 137.073. 44
3. In a year of general reassessment, as defined by 45
section 137.073, or assessment maintenance as defined by 46
section 137.115 in which an ambulance or fire protection 47
district in reliance upon the information then available to 48
it relating to the total asse ssed valuation of such 49
ambulance or fire protection district revises its property 50
51
tax levy pursuant to section 137.073 or 137.115, and it is 51
subsequently determined by decisions of the state tax 52
commission or a court pursuant to sections 138.430 to 53
138.433 or due to clerical errors or corrections in the 54
calculation or recordation of assessed valuations that the 55
assessed valuation of such ambulance or fire protection 56
district has been changed, and but for such change the 57
ambulance or fire protection district would have adopted a 58
different levy on the date of its original action, then the 59
ambulance or fire protection district may adjust its levy to 60
an amount to reflect such change in assessed valuation, 61
including, if necessary, a change in the lev y reduction 62
required by this section to the amount it would have levied 63
had the correct assessed valuation been known to it on the 64
date of its original action, provided: 65
(1) The ambulance or fire protection district first 66
levies the maximum levy allowed without a vote of the people 67
by Article X, Section 11(b) of the Constitution; and 68
(2) The ambulance or fire protection district first 69
adopts the tax rate ceiling otherwise authorized by other 70
laws of this state; and 71
(3) The levy adjustment or reduction may include a one - 72
time correction to recoup lost revenues the ambulance or 73
fire protection district was entitled to receive during the 74
prior year. 75
321.556. 1. [Except in any county of the first 1
classification with more than two hundred forty thousand 2
three hundred but less than two hundred forty thousand four 3
hundred inhabitants, or any county of the first 4
classification with more than seventy -three thousand seven 5
hundred but less than seventy -three thousand eight hundred 6
inhabitants, or any county of the first classification with 7
more than one hundred eighty -four thousand but less than one 8
52
hundred eighty-eight thousand inhabitants, or any county 9
with a charter form of government and with more than one 10
million inhabitants, or any county with a charter form of 11
government and with more than two hundred fifty thousand but 12
less than three hundred fifty thousand inhabitants, ] The 13
governing body of any ambulance or fire protection district, 14
when presented with a petition signed by at least twenty 15
percent of the registered voters in the ambulance or fire 16
protection district that voted in the last gubernatorial 17
election, calling for an election to repeal the tax pursuant 18
to section 321.552, shall submit t he question to the voters 19
using the same procedure by which the imposition of the tax 20
was voted. The ballot of submission shall be in 21
substantially the following form: 22
2. If a majority of the votes cast on the proposal by 36
the qualified voters of the district voting thereon are in 37
favor of repeal, that repeal shall become effective December 38
thirty-first of the calendar year in which such repeal was 39
approved. 40
23
24
25
26
27
28
29
30
Shall ______ (insert name of ambulance or fire
protection district) repeal the ______ (insert
amount up to one-half) of one percent sales tax
now in effect in the ______ (insert name of
ambulance or fire protection district) and
reestablish the property ta x levy in the district
to the rate in existence prior to the enactment of
the sales tax?
31 □ YES □ NO
32
33
34
35
If you are in favor of the question, place an "X"
in the box opposite "Yes". If you are opposed to
the question, place an "X" in the box opposite
"No".