FIRST REGULAR SESSION
SENATE BILL NO. 202
103RD GENERAL ASSEMBLY
INTRODUCED BY SENATOR ROBERTS.
0484S.01I KRISTINA MARTIN, Secretary
AN ACT
To amend chapter 67, RSMo, by adding thereto one new section relating to a sales tax for special
educational services.
Be it enacted by the General Assembly of the State of Missouri, as follows:
Section A. Chapter 67, RSMo, is amended by adding thereto 1
one new section, to be known as section 67.1790, to read as 2
follows:3
67.1790. 1. The board of education of a metropolitan 1
school district may impose a sales tax on all retail sales 2
made within the district that are subject to sale s tax under 3
chapter 144 for the purpose of funding special educational 4
services in the district. The tax shall not exceed one 5
quarter of one percent and shall be imposed solely for the 6
purpose of funding special educational services in the 7
district. The tax authorized in this section shall be in 8
addition to all other sales taxes imposed by law and shall 9
be stated separately from all other charges and taxes. The 10
sales tax authorized pursuant to this section shall not 11
become effective unless the b oard of education of the 12
metropolitan district submits to the voters residing within 13
the district, at a general election, a proposal to authorize 14
the school board of the metropolitan district to impose a 15
tax under this section. 16 SB 202 2
2. The question of whether the tax authorized by this 17
section shall be imposed shall be submitted in substantially 18
the following form: 19
If a majority of the votes cast on the question by the 31
qualified voters voting th ereon are in favor of the 32
question, the sales tax shall become effective on the first 33
day of the second calendar quarter after the director of 34
revenue receives notice of adoption of the tax. If a 35
majority of the votes cast on the question by the quali fied 36
voters voting thereon are opposed to the question, the 37
school board of the metropolitan district may not impose the 38
sales tax authorized under this section unless and until the 39
question is resubmitted under this section to the qualified 40
voters and such question is approved by a majority of the 41
qualified voters voting on the question. 42
3. On or after the effective date of any tax 43
authorized under this section, the district shall enter into 44
an agreement with the director of the department of revenue 45
for the purpose of collecting the tax authorized in this 46
section. On or after the effective date of the tax, the 47
20 OFFICIAL BALLOT
21
22
23
24
25
Shall .......................... (name of school
district) impose a district -wide sales tax at a
rate of ..... (insert rate of percent) percent for
the purpose of funding special educational
services in the district?
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".
SB 202 3
director of revenue shall be responsible for the 48
administration, collection, enforcement, and operation of 49
the tax, and sections 32.085 and 32.087 shall apply. 50
4. All revenue collected under this section by the 51
director of the department of revenue on behalf of the 52
metropolitan district, except for one percent for the cost 53
of collection which shall be deposited in the stat e's 54
general revenue fund, shall be deposited in a special trust 55
fund, which is hereby created and shall be known as the 56
"Special Educational Services Sales Tax Trust Fund", and 57
shall be used solely for the designated purposes. Moneys in 58
the fund shall not be deemed to be state funds, and shall 59
not be commingled with any funds of the state. The director 60
may make refunds from the amounts in the trust fund for 61
erroneous payments and overpayments made, and may redeem 62
dishonored checks and drafts. Not later than the tenth day 63
of each month the director of revenue shall distribute all 64
moneys deposited in the trust fund during the preceding 65
month by distributing such funds to the metropolitan 66
district. Any funds in the special trust fund which are not 67
needed for current expenditures shall be invested in the 68
same manner as other funds are invested. Any interest and 69
moneys earned on such investments shall be credited to the 70
fund. 71