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