FIRST REGULAR SESSION
SENATE BILL NO. 20
103RD GENERAL ASSEMBLY
INTRODUCED BY SENATOR WILLIAMS.
0605S.01I KRISTINA MARTIN, Secretary
AN ACT
To repeal section 67.547, RSMo, and to enact in lieu thereof two new sections relating to a sales
tax for early childhood educational services.
Be it enacted by the General Assembly of the State of Missouri, as follows:
Section A. Section 67.5 47, RSMo, is repealed and two new 1
sections enacted in lieu thereof, to be known as sections 67.547 2
and 67.5420, to read as follows:3
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 other sal es 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, primary or special 11
election, a proposal to authorize the governing body of the 12
county to impose such tax. 13
2. The ballot of submission shall contain, but need 14
not be limited to the following language: 15
16
17
Shall the county of __ ____ (county's name) impose
a countywide sales tax of ______ (insert rate)
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If a majority of the votes cast on the proposal by the 25
qualified voters voting ther eon 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 have n o 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 purpose 43
approved by voters of the county. 44
3. The sales tax may be imposed at a rate of one - 45
eighth of one percent, one -fourth of one percent, three - 46
eighths of one percent, or one -half of one percent on the 47
receipts from the sale at retail of all tangible p ersonal 48
18
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percent for the purpose of ______ (insert
purpose)?
20 □ YES □ NO
21
22
23
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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”.
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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 sale s 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
4. Except as modified in this section, all provisions 62
of sections 32.085 and 32.087 shall apply to the tax imposed 63
under this section. 64
5. In any first class county having a charter form of 65
government and having a population of nine hundred thousand 66
or more, the proceeds of the sales tax authorized by this 67
section shall be distributed so that an amount equal to 68
three-eighths of the proceeds of the tax shall be 69
distributed to the county and the remaining five -eighths 70
shall be distributed to the cities, towns and villages and 71
the unincorporated area of the county on the ratio that the 72
population of each bears to the total population of the 73
county. Three-eighths of the tax rate adopted by such a 74
county shall be included in the calculation of the county's 75
one percent combined tax rate ceiling provided in subsection 76
3 of this section. The population of each city, town or 77
village and the unincorporated area of the county and the 78
total population of the county shall be determined on the 79
basis of the most recent federal decennial census. The 80 SB 20 4
provisions of this subsection shall not apply if the revenue 81
collected is used to support zoological activities of the 82
zoological subdistrict as defined under section 184.352. 83
The provisions of this subsection sha ll not apply if the 84
revenue collected is used for the purpose of early childhood 85
education services, and such revenues shall be deposited in 86
the early childhood education fund and administered pursuant 87
to section 67.5420. 88
6. Except as prohibited under section 184.353, 89
residents of any county that does not adopt a sales tax 90
under this section for the purpose of supporting zoological 91
activities may be charged an admission fee for zoological 92
facilities, programs, or events that are not part of th e 93
zoological subdistrict defined under subdivision (15) of 94
section 184.352 as of August 28, 2017. 95
7. In any county of the second classification with 96
more than nineteen thousand seven hundred but fewer than 97
nineteen thousand eight hundred inhabita nts, the proceeds of 98
the sales tax authorized by this section shall be 99
distributed so that an amount equal to three -fourths of the 100
proceeds of the tax shall be distributed to the county and 101
the remaining one-fourth shall be distributed equally among 102
the incorporated cities, towns, and villages of the county. 103
Upon request from any city, town, or village within the 104
county, the county shall make available for inspection the 105
distribution report provided to the county by the department 106
of revenue. Any expenses incurred by the county in 107
supplying such report to a city, town, or village shall be 108
paid by such city, town, or village. 109
8. In any first class county having a charter form of 110
government and having a population of nine hundred thousand 111
or more, no tax shall be imposed pursuant to this section 112 SB 20 5
for the purpose of funding in whole or in part the 113
construction, operation or maintenance of a sports stadium, 114
field house, indoor or outdoor recreational facility, 115
center, playing field, parkin g facility or anything 116
incidental or necessary to a complex suitable for any type 117
of professional sport or recreation, either upon, above or 118
below the ground. 119
9. No county in this state, other than a county with a 120
charter form of government and w ith more than nine hundred 121
fifty thousand inhabitants and a city not within a county, 122
shall impose a tax under this section for the purpose of 123
funding in whole or in part the construction, operation, or 124
maintenance of any zoological activities, zoologi cal 125
facilities, zoological organizations, the metropolitan 126
zoological park and museum district as created under section 127
184.350, or any zoological boards. 128
10. The director of revenue may authorize the state 129
treasurer to make refunds from the amou nts in the trust fund 130
and credited to any county for erroneous payments and 131
overpayments made, and may redeem dishonored checks and 132
drafts deposited to the credit of such counties. If any 133
county abolishes the tax, the county shall notify the 134
director of revenue of the action at least ninety days prior 135
to the effective date of the repeal and the director of 136
revenue may order retention in the trust fund, for a period 137
of one year, of two percent of the amount collected after 138
receipt of such notice to cover possible refunds or 139
overpayment of the tax and to redeem dishonored checks and 140
drafts deposited to the credit of such accounts. After one 141
year has elapsed after the effective date of abolition of 142
the tax in such county, the director of revenue shall remit 143
the balance in the account to the county and close the 144 SB 20 6
account of that county. The director of revenue shall 145
notify each county of each instance of any amount refunded 146
or any check redeemed from receipts due the county. 147
11. No revenue received from a tax for the purpose of 148
funding zoological activities in any county shall be used 149
for the benefit of any entity that has ever been named 150
Grant's Farm or is located at ten thousand five hundred one 151
Gravois Road, Saint Louis, Missouri, o r successor address, 152
or to supplant any funding received from the metropolitan 153
zoological park and museum district established under 154
section 184.350. 155
67.5420. 1. Notwithstanding any provision of law to 1
the contrary, all revenues generated by any tax imposed by a 2
county or by a city not within a county and approved by the 3
voters for the purposes of establishing an early childhood 4
education fund to improve the quality, affordability, and 5
access to early childhood development pro grams for children 6
aged five years and younger may be deposited in the county 7
treasury or, in a city not within a county, to a board of 8
directors established pursuant to section 210.861, to the 9
credit of a special "Early Childhood Education Fund" to 10
accomplish the purposes set out herein and shall be used for 11
no other purpose. 12
2. (1) The administrative control and management of 13
the funds in the early childhood education fund and all 14
programs to be funded therefrom shall rest solely with the 15
board of directors established pursuant to section 210.861. 16
The board shall not be mandated to expend funds by an act of 17
state legislation without a majority vote of the voters of 18
the county or city not within a county. The board of 19
directors shall use or disburse the funds in the early 20
childhood education fund to provide and administer programs 21 SB 20 7
improving the quality, affordability, and access to early 22
childhood development programs for children aged five years 23
and younger, prioritizing children in financial need. The 24
funds may be used for early education and care provided by 25
public, private, not -for-profit, and for-profit entities 26
licensed, license-exempt, or registered by the Missouri 27
department of elementary and secondary education, including 28
preschools, childcare centers, nursery schools, local 29
education agencies, head start and early head start 30
programs, informal childcare providers and independent and 31
system-affiliated family child care homes, and 32
transportation related to same. 33
(2) The board of directors may contract with any 34
person or entity to provide programs or services relating to 35
the programs described in subdivision (1) of this 36
subsection, and may place conditions on the use of such 37
funds. The board shall reserve the r ight to audit the 38
expenditure of any and all funds. The board may establish 39
eligibility standards for the receipt and use of such 40
funds. No member of the board shall serve on the governing 41
body, have any financial interest in, or be employed by any 42
entity which is a recipient of funds from the early 43
childhood education fund. 44
(3) The board of directors may accept any gift of 45
property or money for the use and benefit of the persons to 46
be served through the programs established and funded under 47
this section and may sell or exchange any such property so 48
long as such sale or exchange is in the best interests of 49
the programs provided under this section and the proceeds 50
from such sale or exchange are used exclusively to fund such 51
programs. The board of directors may solicit, accept, and 52
expend grants from private or public entities and enter into 53 SB 20 8
agreements to effectuate such grants so long as the 54
transaction is in the best interest of the programs provided 55
by the board and the proceeds are used exclusively to fund 56
such programs. 57
(4) The provisions of subsections 3 to 6 of section 58
210.861 shall not apply to revenues deposited into the early 59
childhood education fund and administered pursuant to this 60
subsection. 61