| 1 | 1 | | FIRSTREGULARSESSION |
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| 2 | 2 | | HOUSEJOINT |
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| 3 | 3 | | RESOLUTION NO.22 |
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| 4 | 4 | | 103RDGENERALASSEMBLY |
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| 5 | 5 | | INTRODUCEDBYREPRESENTATIVEMAYHEW. |
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| 6 | 6 | | 0520H.01I DANARADEMANMILLER,ChiefClerk |
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| 7 | 7 | | JOINTRESOLUTION |
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| 8 | 8 | | SubmittingtothequalifiedvotersofMissourianamendmentrepealingSections6,17,18, |
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| 9 | 9 | | and18(e)ofArticleXoftheConstitutionofMissouri,andadoptingfivenewsections |
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| 10 | 10 | | inlieuthereofrelatingtotaxation. |
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| 11 | 11 | | BeitresolvedbytheHouseofRepresentatives,theSenateconcurringtherein: |
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| 12 | 12 | | ThatatthenextgeneralelectiontobeheldinthestateofMissouri,onTuesdaynext |
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| 13 | 13 | | 2followingthefirstMondayinNovember,2026,orataspecialelectiontobecalledbythe |
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| 14 | 14 | | 3governorforthatpurpose,thereisherebysubmittedtothequalifiedvotersofthisstate,for |
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| 15 | 15 | | 4adoptionorrejection,thefollowingamendmenttoArticleXoftheConstitutionofthestateof |
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| 16 | 16 | | 5Missouri: |
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| 17 | 17 | | SectionA.Sections6,17,18,and18(e),ArticleX,ConstitutionofMissouri,are |
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| 18 | 18 | | 2repealedandfivenewsectionsadoptedinlieuthereof,tobeknownasSections6,17,18,18 |
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| 19 | 19 | | 3(e),and27,toreadasfollows: |
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| 20 | 20 | | Section6.1.Allproperty,realandpersonal,ofthestate,countiesandotherpolitical |
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| 21 | 21 | | 2subdivisions,andnonprofitcemeteries,andallrealpropertyusedasahomesteadasdefined |
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| 22 | 22 | | 3bylawofanycitizenofthisstatewhoisaformerprisonerofwar,asdefinedbylaw,andwho |
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| 23 | 23 | | 4hasatotalservice-connecteddisability,shallbeexemptfromtaxation;allpersonalproperty |
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| 24 | 24 | | 5heldasindustrialinventories,includingrawmaterials,workinprogressandfinishedworkon |
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| 25 | 25 | | 6hand,bymanufacturersandrefiners,andallpersonalpropertyheldasgoods,wares, |
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| 26 | 26 | | 7merchandise,stockintradeorinventoryforresalebydistributors,wholesalers,orretail |
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| 27 | 27 | | 8merchantsorestablishmentsshallbeexemptfromtaxation;andallproperty,realand |
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| 28 | 28 | | EXPLANATION—Matterenclosedinbold-facedbrackets[thus] intheabovebillisnotenactedandis |
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| 29 | 29 | | intendedtobeomittedfromthelaw.Matterinbold-facetypeintheabovebillisproposedlanguage. 9personal,notheldforprivateorcorporateprofitandusedexclusivelyforreligiousworship, |
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| 30 | 30 | | 10forschoolsandcolleges,forpurposespurelycharitable,foragriculturalandhorticultural |
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| 31 | 31 | | 11societies,orforveterans'organizationsmaybeexemptedfromtaxationbygenerallaw.In |
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| 32 | 32 | | 12additiontotheabove,householdgoods,furniture,wearingapparelandarticlesofpersonaluse |
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| 33 | 33 | | 13andadornmentownedandusedbyapersoninhishomeordwellingplacemaybeexempt |
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| 34 | 34 | | 14fromtaxationbygenerallawbutanysuchlawmayprovideforapproximaterestitutiontothe |
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| 35 | 35 | | 15respectivepoliticalsubdivisionsofrevenueslostbyreasonoftheexemption.Alllaws |
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| 36 | 36 | | 16exemptingfromtaxationpropertyotherthanthepropertyenumeratedinthisarticle,shallbe |
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| 37 | 37 | | 17void.Theprovisionsofthissectionexemptingcertainpersonalpropertyofmanufacturers, |
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| 38 | 38 | | 18refiners,distributors,wholesalers,andretailmerchantsandestablishmentsfromtaxationshall |
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| 39 | 39 | | 19becomeeffective,unlessotherwiseprovidedbylaw,ineachcountyonJanuary1oftheyear |
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| 40 | 40 | | 20inwhichthatcountycompletesitsfirstgeneralreassessmentasdefinedbylaw. |
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| 41 | 41 | | 21 2.Allrevenueslostbecauseoftheexemptionofcertainpersonalpropertyof |
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| 42 | 42 | | 22manufacturers,refiners,distributors,wholesalers,andretailmerchantsandestablishments |
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| 43 | 43 | | 23shallbereplacedtoeachtaxingauthoritywithinacountyfromacountywidetaxhereby |
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| 44 | 44 | | 24imposedonallpropertyinsubclass3ofclass1ineachcounty.Fortheyearinwhichthe |
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| 45 | 45 | | 25exemptionbecomeseffective,thecountyclerkshallcalculatethetotalrevenuelostbyall |
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| 46 | 46 | | 26taxingauthoritiesinthecountyandextenduponallpropertyinsubclass3ofclass1within |
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| 47 | 47 | | 27thecounty,ataxattheratenecessarytoproducethatamount.Therateoftaxleviedineach |
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| 48 | 48 | | 28countyaccordingtothissubsectionshallnotbeincreasedabovetheratefirstimposedand |
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| 49 | 49 | | 29willstandleviedatthatrateunlesslaterreducedaccordingtotheprovisionsofsubsection3. |
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| 50 | 50 | | 30Thecountycollectorshalldisbursetheproceedsaccordingtotherevenuelostbyeachtaxing |
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| 51 | 51 | | 31authoritybecauseoftheexemptionofsuchpropertyinthatcounty.Restitutionofthe |
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| 52 | 52 | | 32revenueslostbyanytaxingdistrictcontainedinmorethanonecountyshallbefromthe |
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| 53 | 53 | | 33severalcountiesaccordingtotherevenuelostbecauseoftheexemptionofpropertyineach |
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| 54 | 54 | | 34county.Eachyearafterthefirstyearthereplacementtaxisimposed,theamountdistributed |
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| 55 | 55 | | 35toeachtaxingauthorityinacountyshallbeincreasedordecreasedbyanamountequaltothe |
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| 56 | 56 | | 36amountresultingfromthechangeinthatdistrict'stotalassessedvalueofpropertyinsubclass |
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| 57 | 57 | | 373ofclass1atthecountywidereplacementtaxrate.Inordertoimplementtheprovisionsof |
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| 58 | 58 | | 38thissubsection,thelimitssetinsection11(b)ofthisarticlemaybeexceeded,withoutvoter |
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| 59 | 59 | | 39approval,ifnecessarytoalloweachcountylistedinsection11(b)tocomplywiththis |
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| 60 | 60 | | 40subsection. |
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| 61 | 61 | | 41 3.Anyincreaseinthetaxrateimposedpursuanttosubsection2ofthissectionshall |
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| 62 | 62 | | 42bedecreasedifsuchdecreaseisapprovedbyamajorityofthevotersofthecountyvotingon |
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| 63 | 63 | | 43suchdecreaseorbytheelectedgoverningbodyofthecountyasprovidedbytherules |
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| 64 | 64 | | 44andproceduresofsuchcounty.Theprovisionsofsection22ofthisarticleshallapplyto |
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| 65 | 65 | | 45thetaxlevyimposedundersubsection2ofthissection. Adecreaseintheincreasedtax |
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| 66 | 66 | | HJR22 2 46rateimposedundersubsection2ofthissectionmaybesubmittedtothevotersofacountyby |
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| 67 | 67 | | 47thegoverningbodythereofuponitsownorder,ordinance,orresolutionandshallbe |
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| 68 | 68 | | 48submitteduponthepetitionofatleasteightpercentofthequalifiedvoterswhovotedinthe |
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| 69 | 69 | | 49immediatelyprecedinggubernatorialelection. |
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| 70 | 70 | | 50 4.Asusedinthissection,theterms"revenueslost"and"lostrevenues"shallmean |
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| 71 | 71 | | 51thatrevenuewhicheachtaxingauthorityreceivedfromtheimpositionofatangiblepersonal |
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| 72 | 72 | | 52propertytaxonallpersonalpropertyheldasindustrialinventories,includingrawmaterials, |
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| 73 | 73 | | 53workinprogressandfinishedworkonhand,bymanufacturersandrefiners,andallpersonal |
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| 74 | 74 | | 54propertyheldasgoods,wares,merchandise,stockintradeorinventoryforresaleby |
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| 75 | 75 | | 55distributors,wholesalers,orretailmerchantsorestablishmentsinthelastfulltaxyear |
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| 76 | 76 | | 56immediatelyprecedingtheeffectivedateoftheexemptionfromtaxationgrantedforsuch |
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| 77 | 77 | | 57propertyundersubsection1ofthissection,andwhichwasnolongerreceivedaftersuch |
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| 78 | 78 | | 58exemptionbecameeffective. |
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| 79 | 79 | | Section17.Asusedinsections16through24ofArticleX: |
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| 80 | 80 | | 2 (1)"Totalstaterevenues"includesallgeneralandspecialrevenues,licenseandfees, |
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| 81 | 81 | | 3excludingfederalfunds,asdefinedinthebudgetmessageofthegovernor[forfiscalyear |
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| 82 | 82 | | 41980-1981]. Totalstaterevenuesshallexcludetheamountofanycreditsbasedonactualtax |
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| 83 | 83 | | 5liabilitiesortheimputedtaxcomponentsofrentalpayments,butshallincludetheamountof |
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| 84 | 84 | | 6anycreditsnotrelatedtoactualtaxliabilities. |
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| 85 | 85 | | 7 (2)"PersonalincomeofMissouri"isthetotalincomereceivedbypersonsinMissouri |
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| 86 | 86 | | 8fromallsources,asdefinedandofficiallyreportedbytheUnitedStatesDepartmentof |
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| 87 | 87 | | 9Commerceoritssuccessoragency. |
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| 88 | 88 | | 10 (3)"Generalpricelevel"meanstheConsumerPriceIndexforAllUrbanConsumers |
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| 89 | 89 | | 11fortheUnitedStates,oritssuccessorpublications,asdefinedandofficiallyreportedbythe |
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| 90 | 90 | | 12UnitedStatesDepartmentofLabor,oritssuccessoragency. |
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| 91 | 91 | | Section18.(a)Thereisherebyestablishedalimitonthetotalamountoftaxeswhich |
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| 92 | 92 | | 2maybeimposedbythegeneralassemblyinanyfiscalyearonthetaxpayersofthisstate. |
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| 93 | 93 | | 3Effectivewithfiscalyear[1981-1982] 2027-2028, andforeachfiscalyearthereafter,the |
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| 94 | 94 | | 4generalassemblyshallnotimposetaxesofanykindwhich,togetherwithallotherrevenues |
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| 95 | 95 | | 5ofthestate,federalfundsexcluded,exceedtherevenuelimitestablishedinthissection.The |
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| 96 | 96 | | 6revenuelimitshallbecalculatedforeachfiscalyearandshallbeequaltotheproductofthe |
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| 97 | 97 | | 7ratiooftotalstaterevenuesinthepreviousfiscalyear[1980-1981] dividedbythepersonal |
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| 98 | 98 | | 8incomeofMissouriinthecalendaryear[1979] priortothepreviousfiscalyearmultiplied |
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| 99 | 99 | | 9bythepersonalincomeofMissouriineitherthecalendaryearpriortothecalendaryearin |
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| 100 | 100 | | 10whichappropriationsforthefiscalyearforwhichthecalculationisbeingmade,orthe |
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| 101 | 101 | | 11averageofpersonalincomeofMissouriinthepreviousthreecalendaryears,whicheveris |
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| 102 | 102 | | 12greater. |
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| 103 | 103 | | HJR22 3 13 (b)Foranyfiscalyearintheeventthattotalstaterevenuesexceedtherevenuelimit |
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| 104 | 104 | | 14establishedinthissectionbyonepercentormore,theexcessrevenuesshallberefundedpro |
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| 105 | 105 | | 15ratabasedontheliabilityreportedontheMissouristateincometax(oritssuccessortaxor |
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| 106 | 106 | | 16taxes)annualreturnsfiledfollowingthecloseofsuchfiscalyear.Iftheexcessislessthan |
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| 107 | 107 | | 17onepercent,thisexcessshallbetransferredtothegeneralrevenuefund. |
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| 108 | 108 | | 18 (c)Therevenuelimitationestablishedinthissectionshallnotapplytotaxesimposed |
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| 109 | 109 | | 19forthepaymentofprincipalandinterestonbonds,approvedbythevotersandauthorized |
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| 110 | 110 | | 20undertheprovisionsofthisconstitution. |
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| 111 | 111 | | 21 (d)Ifresponsibilityforfundingaprogramorprogramsistransferredfromonelevel |
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| 112 | 112 | | 22ofgovernmenttoanother,asaconsequenceofconstitutionalamendment,thestaterevenue |
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| 113 | 113 | | 23andspendinglimitsmaybeadjustedtoaccommodatesuchchange,providedthatthetotal |
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| 114 | 114 | | 24revenueauthorizedforcollectionbybothstateandlocalgovernmentsdoesnotexceedthat |
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| 115 | 115 | | 25amountwhichwouldhavebeenauthorizedwithoutsuchchange. |
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| 116 | 116 | | Section18(e).1.Inadditiontotherevenuelimitimposedbysection18ofthisarticle, |
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| 117 | 117 | | 2thegeneralassemblyinanyfiscalyearshallnotincreasetaxesorfeeswithoutvoterapproval |
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| 118 | 118 | | 3that[intotalproducenewannual] increasetotalstaterevenues[greater] bymorethaneither |
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| 119 | 119 | | 4fiftymilliondollarsadjustedannuallybythepercentagechangeinthepersonalincomeof |
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| 120 | 120 | | 5Missouriforthesecondpreviousfiscalyear,oronepercentoftotalstaterevenuesforthe |
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| 121 | 121 | | 6secondfiscalyearpriortothegeneralassembly'saction,whicheverisless.Intheeventthat |
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| 122 | 122 | | 7anindividualorseriesoftaxorfeeincreasesexceedtheceilingestablishedinthissubsection, |
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| 123 | 123 | | 8thetaxesorfeesshallbesubmittedbythegeneralassemblytoapublicvotestartingwiththe |
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| 124 | 124 | | 9largestincreaseinthegivenyear,andincludingallincreasesindescendingorder,untilthe |
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| 125 | 125 | | 10aggregateoftheremainingincreasesanddecreasesislessthantheceilingprovidedinthis |
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| 126 | 126 | | 11subsection. |
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| 127 | 127 | | 12 2.[Theterm"newannualrevenues"meansthenetincreaseinannualrevenues |
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| 128 | 128 | | 13producedbythetotalofalltaxorfeeincreasesenactedbythegeneralassemblyinafiscal |
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| 129 | 129 | | 14year,lessapplicablerefundsandlessallcontemporaneouslyoccurringtaxorfeereductionsin |
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| 130 | 130 | | 15thatsamefiscalyear,andshallnotincludeinterestearningsontheproceedsofthetaxorfee |
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| 131 | 131 | | 16increase.] Forpurposesofthiscalculation,"enactedbythegeneralassembly"shallinclude |
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| 132 | 132 | | 17anyandallbillsthataretrulyagreedtoandfinallypassedwithinthatfiscalyear,exceptbills |
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| 133 | 133 | | 18vetoedbythegovernorandnotoverriddenbythegeneralassembly.Eachindividualtaxor |
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| 134 | 134 | | 19feeincreaseshallbemeasuredbythe[estimatednewannual] increaseintotalstaterevenues |
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| 135 | 135 | | 20collectedduringthefirstfiscalyear[thatitisfullyeffective] followingenactment. Theterm |
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| 136 | 136 | | 21"increasetaxesorfees"meansanylaworlawspassedbythegeneralassemblyafterthe |
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| 137 | 137 | | 22effectivedateofthissectionthatincreasetherateofanexistingtaxorfee,imposeanewtax |
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| 138 | 138 | | 23orfee,orbroadenthescopeofataxorfeetoincludeadditionalclassofproperty,activity,or |
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| 139 | 139 | | 24income,butshallnotincludetheextensionofanexistingtaxorfeewhichwassettoexpire. |
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| 140 | 140 | | HJR22 4 25 3.Intheeventofanemergency,thegeneralassemblymayincreasetaxes,licensesor |
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| 141 | 141 | | 26feesforoneyearbeyondthelimitinthissubsectionunderthesameprocedurespecifiedin |
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| 142 | 142 | | 27section19ofthisarticle. |
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| 143 | 143 | | 28 4.Compliancewiththelimitinthissectionshallbemeasuredbycalculatingthe |
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| 144 | 144 | | 29[aggregateactualnewannual] increaseintotalstaterevenuesproducedbyeachindividual |
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| 145 | 145 | | 30taxorfeechangeinthefirstfiscalyear[thateachindividualtaxorfeechangeisfully |
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| 146 | 146 | | 31effective] followingenactment.Ifataxorfeechangeistobeimplementedovermultiple |
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| 147 | 147 | | 32years,theincreaseintotalstaterevenuesfromthefirstfiscalyearfollowingenactment |
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| 148 | 148 | | 33shallbeusedtoextrapolatethetotalincreaseinrevenuesoncefullyimplemented,and |
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| 149 | 149 | | 34thisresultshallbeusedforthecompliancemeasurementfortheyearthegeneral |
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| 150 | 150 | | 35assemblyapprovedthetaxorfeeincrease. |
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| 151 | 151 | | 36 5.Anytaxpayerorstatewideelectedofficialmaybringanactionundertheprovisions |
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| 152 | 152 | | 37ofsection23ofthisarticletoenforcecompliancewiththeprovisionsofthissection.The |
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| 153 | 153 | | 38Missourisupremecourtshallhaveoriginaljurisdictiontohearanychallengebroughtbyany |
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| 154 | 154 | | 39statewideelectedofficialtoenforcethissection.Insuchenforcementactions,thecourtshall |
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| 155 | 155 | | 40invalidatethetaxesandfeeswhichshouldhavereceivedapublicvoteasdefinedin |
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| 156 | 156 | | 41subsection1ofthissection.Thecourtshallorderremediesoftheamountofrevenue |
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| 157 | 157 | | 42collectedinexcessofthelimitinthissubsectionasthecourtfindsappropriateinorderto |
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| 158 | 158 | | 43allowsuchexcessamountstoberefundedortoreducetaxesand/orfeesinthefuturetooffset |
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| 159 | 159 | | 44theexcessmoniescollected. |
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| 160 | 160 | | Section27.1.Forthepurposesofthissection,a"taxincrease"isanyincreasein |
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| 161 | 161 | | 2ataxrateorincreaseinthepersonsoritemssubjecttotax.However,theterm"tax |
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| 162 | 162 | | 3increase"shallnotincludeanychangeinthepersonsoritemssubjecttotaxbecauseofa |
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| 163 | 163 | | 4changein,thecreationof,ortheeliminationofataxcredit,deduction,subtraction,or |
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| 164 | 164 | | 5exemption. |
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| 165 | 165 | | 6 2.Notaximposedbystatestatuteortaxincreaseimposedbystatestatuteshall |
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| 166 | 166 | | 7gointoeffectorcontinueineffectifotherwisesettoexpirewithoutpriorapprovalata |
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| 167 | 167 | | 8statewidegeneralelection,asdefinedbystatelaw. |
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| 168 | 168 | | 9 3.Notwithstandinganyotherprovisionofthisconstitution,nostatefundsshall |
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| 169 | 169 | | 10beexpendedwithoutfirstbeingappropriatedbythegeneralassembly. |
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| 170 | 170 | | 11 4.(1)Notwithstandinganyotherprovisionofthisconstitutiontothecontrary, |
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| 171 | 171 | | 12thesecretaryofstateshallsubmittothequalifiedvotersofthisstateatthegeneral |
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| 172 | 172 | | 13electionheldin2028,orataspecialelectiontobecalledbythegovernorforsuch |
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| 173 | 173 | | 14purpose,aquestiontoterminateeachtaximposedinthisconstitution. |
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| 174 | 174 | | 15 (2)Thequestionsubmittedshallbeinthefollowingform: |
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| 175 | 175 | | HJR22 5 16 "Shallthetaxesimposedin______(listtheArticlesandSections |
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| 176 | 176 | | 17 imposingatax)ofthisConstitutionexpire?". |
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| 177 | 177 | | 18 (3)Ifamajorityofthevotescastonthequestionbythequalifiedvotersvoting |
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| 178 | 178 | | 19thereonareinfavorofthequestion,thelistedtaxesshallexpireattheendofthesecond |
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| 179 | 179 | | 20fiscalyearaftertheelectionwasheld.Ifamajorityofthevotescastonthequestionby |
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| 180 | 180 | | 21thequalifiedvotersvotingthereonareopposedtothequestion,thelistedtaxesshallnot |
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| 181 | 181 | | 22expireandshallremaineffectiveunlessanduntilthequestionisresubmittedunderthis |
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| 182 | 182 | | 23subsectiontothequalifiedvotersofthestateandsuchquestionisapprovedbya |
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| 183 | 183 | | 24majorityofthequalifiedvotersofthestatevotingonthequestion. |
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| 184 | 184 | | 25 (4)Ifthequestionsubmittedunderthissubsectionisrejectedbythequalified |
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| 185 | 185 | | 26voters,thesecretaryofstateshallresubmitthequestionatthegeneralelectionevery |
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| 186 | 186 | | 27fouryearsthereafteruntiltheterminationofsuchtaxesisapprovedasprovidedinthis |
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| 187 | 187 | | 28subsection. |
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| 188 | 188 | | âś” |
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| 189 | 189 | | HJR22 6 |
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