Missouri 2025 Regular Session

Missouri Senate Bill SB492 Compare Versions

Only one version of the bill is available at this time.

Old	New	Differences
1	1
2	2	FIRST REGULAR SESSION
3	3	SENATE BILL NO. 492
4	4	103RD GENERAL ASSEMBLY
5	5	INTRODUCED BY SENATOR CRAWFORD.
6	6	1602S.01I KRISTINA MARTIN, Secretary
7	7	AN ACT
8	8	To amend chapter 67, RSMo, by adding thereto one new section relating to county sales taxes for
9	9	the operations of hospital services.
10	10
11	11	Be it enacted by the General Assembly of the State of Missouri, as follows:
12	12	Section A. Chapter 67, RSMo, is amended by adding thereto 1
13	13	one new section, to be known as section 67.597, to read as 2
14	14	follows:3
15	15	67.597. 1. The governing body of a county with more 1
16	16	than fifteen thousand seven hundred but fewer than seventeen 2
17	17	thousand six hundred inhabitants an d with a county seat with 3
18	18	more than four thousand two hundred ten but fewer than six 4
19	19	thousand inhabitants may adopt an order or ordinance 5
20	20	imposing a sales tax on all retail sales made within the 6
21	21	county that are subject to sales tax under chapter 144. The 7
22	22	rate of such tax shall not exceed one percent. 8
23	23	2. Such tax shall not become effective unless the 9
24	24	governing body of the county submits to the voters of the 10
25	25	county, on any date available for elections for the county, 11
26	26	a proposal to authorize the governing body of the county to 12
27	27	impose such tax. Such tax shall be in addition to all other 13
28	28	taxes imposed by law. Such tax shall be stated separately 14
29	29	from all other charges and taxes. The proceeds of such tax 15
30	30	shall be used by the county solely for the support of the 16
31	31	operations of hospital services in such county. 17 SB 492 2
32	32	3. The ballot of submission for such tax shall be in 18
33	33	substantially the following form: "Shall ______ (insert the 19
34	34	county name) impose a sales tax at a rate of ______ (insert 20
35	35	percentage) percent for the support of the operations of 21
36	36	hospital services?". 22
37	37	4. If a majority of the votes cast on the question by 23
38	38	the qualified voters voting thereon are in favor of the 24
39	39	question, such tax shall become effective on the first day 25
40	40	of the second calendar quarter following the calendar 26
41	41	quarter in which the election was held. If a majority of 27
42	42	the votes cast on the question by the qualified voters 28
43	43	voting thereon are opposed to the question, such tax shall 29
44	44	not become effective unless an d until the question is 30
45	45	resubmitted under this section to the qualified voters of 31
46	46	the county and such question is approved by a majority of 32
47	47	the qualified voters of the county voting on the question. 33
48	48	5. Except as modified in this section, all provi sions 34
49	49	of sections 32.085 and 32.087 shall apply to the tax imposed 35
50	50	under this section. 36
51	51	6. All moneys collected under this section by the 37
52	52	director of the department of revenue on behalf of such 38
53	53	county shall be deposited in a special trust fund, wh ich is 39
54	54	hereby created and shall be known as the "County Hospital 40
55	55	Operations Sales Tax Fund", except that the director may 41
56	56	deposit up to one percent for the cost of collection in the 42
57	57	state's general revenue fund. Moneys in the fund shall be 43
58	58	used solely for the designated purposes. Moneys in the fund 44
59	59	shall not be deemed to be state moneys and shall not be 45
60	60	commingled with any moneys of the state. The director may 46
61	61	make refunds from the amounts in the fund and credited to 47
62	62	the county for erroneous pay ments and overpayments made and 48
63	63	may redeem dishonored checks and drafts deposited to the 49 SB 492 3
64	64	credit of such county. Any moneys in the special fund that 50
65	65	are not needed for current expenditures shall be invested in 51
66	66	the same manner as other moneys are invest ed. Any interest 52
67	67	and moneys earned on such investments shall be credited to 53
68	68	the fund. 54
69	69	7. The governing body of a county that has adopted 55
70	70	such tax may submit the question of repeal of the tax to the 56
71	71	voters on any date available for elections for the county. 57
72	72	If a majority of the votes cast on the question by the 58
73	73	qualified voters voting thereon are in favor of the repeal, 59
74	74	the repeal shall become effective on December thirty -first 60
75	75	of the calendar year in which such repeal was approved. If 61
76	76	a majority of the votes cast on the question by the 62
77	77	qualified voters voting thereon are opposed to the repeal, 63
78	78	such tax shall remain effective until the question is 64
79	79	resubmitted under this section to the qualified voters and 65
80	80	the repeal is approved by a majo rity of the qualified voters 66
81	81	voting on the question. 67
82	82	8. Whenever the governing body of a county that has 68
83	83	adopted such tax receives a petition, signed by a number of 69
84	84	registered voters of the county equal to at least ten 70
85	85	percent of the number of re gistered voters of the county 71
86	86	voting in the last gubernatorial election, calling for an 72
87	87	election to repeal such tax, the governing body shall submit 73
88	88	to the voters a proposal to repeal the tax. If a majority 74
89	89	of the votes cast on the question by the qua lified voters 75
90	90	voting thereon are in favor of the repeal, the repeal shall 76
91	91	become effective on December thirty -first of the calendar 77
92	92	year in which such repeal was approved. If a majority of 78
93	93	the votes cast on the question by the qualified voters 79
94	94	voting thereon are opposed to the repeal, such tax shall 80
95	95	remain effective until the question is resubmitted under 81 SB 492 4
96	96	this section to the qualified voters and the repeal is 82
97	97	approved by a majority of the qualified voters voting on the 83
98	98	question. 84
99	99	9. If such tax is repealed or terminated by any means, 85
100	100	all moneys remaining in the special trust fund shall 86
101	101	continue to be used solely for the designated purposes. The 87
102	102	county shall notify the director of the department of 88
103	103	revenue of the repeal or termination at l east ninety days 89
104	104	before the effective date of the repeal or termination. The 90
105	105	director may order retention in the trust fund, for a period 91
106	106	of one year, of two percent of the amount collected after 92
107	107	receipt of such notice to cover possible refunds or 93
108	108	overpayment of the tax and to redeem dishonored checks and 94
109	109	drafts deposited to the credit of such account. After one 95
110	110	year has elapsed after the effective date of the repeal or 96
111	111	termination, the director shall remit the balance in the 97
112	112	account to the count y and close the account of that county. 98
113	113	The director shall notify such county of each instance of 99
114	114	any amount refunded or any check redeemed from receipts due 100
115	115	the county. 101
116	116	