Missouri 2025 Regular Session

Missouri Senate Bill SB749 Compare Versions

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

Old	New	Differences
1	1
2	2	EXPLANATION-Matter enclosed in bold-faced brackets [thus] in this bill is not enacted
3	3	and is intended to be omitted in the law.
4	4	FIRST REGULAR SESSION
5	5	SENATE BILL NO. 749
6	6	103RD GENERAL ASSEMBLY
7	7	INTRODUCED BY SENATOR CRAWFORD.
8	8	3050S.01I KRISTINA MARTIN, Secretary
9	9	AN ACT
10	10	To repeal section 94.900, RSMo, and to enact in lieu thereof one new section relating to a public
11	11	safety sales tax.
12	12
13	13	Be it enacted by the General Assembly of the State of Missouri, as follows:
14	14	Section A. Section 94.900, RSMo, is repealed and one new 1
15	15	section enacted in lieu thereof, to be known as section 94.900, 2
16	16	to read as follows:3
17	17	94.900. 1. (1) The governing body of the following 1
18	18	cities may impose a tax as provided in this section: 2
19	19	(a) Any city of the third classification with more 3
20	20	than ten thousand eight hundred but less than ten thousand 4
21	21	nine hundred inhabitants located at least partly within a 5
22	22	county of the first classification with more than one 6
23	23	hundred eighty-four thousand but less than one hundred 7
24	24	eighty-eight thousand inhabitants; 8
25	25	(b) Any city of the fourth classification with more 9
26	26	than four thousand five hundred but fewer than five thousand 10
27	27	inhabitants; 11
28	28	(c) Any city of the fourth classification with more 12
29	29	than eight thousand nine hundred but fewer than nine 13
30	30	thousand inhabitants; 14
31	31	(d) Any home rule city with more than forty -eight 15
32	32	thousand but fewer than forty -nine thousand inhabitants; 16
33	33	(e) Any home rule city with more than seventy -three 17
34	34	thousand but fewer than seventy -five thousand inhabitants; 18 SB 749 2
35	35	(f) Any city of the fourth classification with more 19
36	36	than thirteen thousand five hundred but fewer than sixteen 20
37	37	thousand inhabitants; 21
38	38	(g) Any city of the fourth classification with more 22
39	39	than seven thousand but fewer than eight thousand 23
40	40	inhabitants; 24
41	41	(h) Any city of the fourth classification with more 25
42	42	than four thousand but fewer than four thousand five h undred 26
43	43	inhabitants and located in any county of the first 27
44	44	classification with more than one hundred fifty thousand but 28
45	45	fewer than two hundred thousand inhabitants; 29
46	46	(i) Any city of the third classification with more 30
47	47	than thirteen thousand but fewe r than fifteen thousand 31
48	48	inhabitants and located in any county of the third 32
49	49	classification without a township form of government and 33
50	50	with more than thirty -three thousand but fewer than thirty - 34
51	51	seven thousand inhabitants; 35
52	52	(j) Any city of the fourth classification with more 36
53	53	than three thousand but fewer than three thousand three 37
54	54	hundred inhabitants and located in any county of the third 38
55	55	classification without a township form of government and 39
56	56	with more than eighteen thousand but fewer than twenty 40
57	57	thousand inhabitants and that is not the county seat of such 41
58	58	county; 42
59	59	(k) Any city with more than ten thousand but fewer 43
60	60	than eleven thousand inhabitants and partially located in a 44
61	61	county with more than two hundred thirty thousand but fewer 45
62	62	than two hundred sixty thousand inhabitants; 46
63	63	(l) Any city with more than four thousand nine hundred 47
64	64	but fewer than five thousand six hundred inhabitants and 48
65	65	located in a county with more than thirty thousand but fewer 49
66	66	than thirty-five thousand inhabita nts; [or] 50 SB 749 3
67	67	(m) Any city with more than twelve thousand five 51
68	68	hundred but fewer than fourteen thousand inhabitants and 52
69	69	that is the county seat of a county with more than twenty - 53
70	70	two thousand but fewer than twenty -five thousand inhabitants ; 54
71	71	(n) Any city with more than eight thousand but fewer 55
72	72	than nine thousand inhabitants and that is the county seat 56
73	73	of a county with more than nineteen thousand but fewer than 57
74	74	twenty-two thousand inhabitants . 58
75	75	(2) The governing body of any city listed in 59
76	76	subdivision (1) of this subsection is hereby authorized to 60
77	77	impose, by ordinance or order, a sales tax in the amount of 61
78	78	up to one-half of one percent on all retail sales made in 62
79	79	such city which are subject to taxation under the provisions 63
80	80	of sections 144.010 to 144.525 for the purpose of improving 64
81	81	the public safety for such city, which shall be limited to 65
82	82	expenditures on equipment, salaries and benefits, and 66
83	83	facilities for police, fire and emergency medical 67
84	84	providers. The tax authorized by this secti on shall be in 68
85	85	addition to any and all other sales taxes allowed by law, 69
86	86	except that no ordinance or order imposing a sales tax 70
87	87	pursuant to the provisions of this section shall be 71
88	88	effective unless the governing body of the city submits to 72
89	89	the voters of the city, at a county or state general, 73
90	90	primary or special election, a proposal to authorize the 74
91	91	governing body of the city to impose a tax. 75
92	92	2. If the proposal submitted involves only 76
93	93	authorization to impose the tax authorized by this section, 77
94	94	the ballot of submission shall contain, but need not be 78
95	95	limited to, the following language: 79
96	96	80
97	97	81
98	98	Shall the city of _________ (city's name) impose a
99	99	citywide sales tax of _________ (insert amount) for
100	100	SB 749 4
101	101	If a majority of the votes cast on the proposal by the 89
102	102	qualified voters voting ther eon are in favor of the proposal 90
103	103	submitted pursuant to this subsection, then the ordinance or 91
104	104	order and any amendments thereto shall be in effect on the 92
105	105	first day of the second calendar quarter after the director 93
106	106	of revenue receives notification of ado ption of the local 94
107	107	sales tax. If a proposal receives less than the required 95
108	108	majority, then the governing body of the city shall have no 96
109	109	power to impose the sales tax herein authorized unless and 97
110	110	until the governing body of the city shall again have 98
111	111	submitted another proposal to authorize the governing body 99
112	112	of the city to impose the sales tax authorized by this 100
113	113	section and such proposal is approved by the required 101
114	114	majority of the qualified voters voting thereon. However, 102
115	115	in no event shall a propos al pursuant to this section be 103
116	116	submitted to the voters sooner than twelve months from the 104
117	117	date of the last proposal pursuant to this section. 105
118	118	3. All revenue received by a city from the tax 106
119	119	authorized under the provisions of this section shall be 107
120	120	deposited in a special trust fund and shall be used solely 108
121	121	for improving the public safety for such city for so long as 109
122	122	the tax shall remain in effect. 110
123	123	4. Once the tax authorized by this section is 111
124	124	abolished or is terminated by any means, all fund s remaining 112
125	125	82
126	126	83
127	127	the purpose of improving the public safety of the
128	128	city?
129	129	84 □ YES □ NO
130	130	85
131	131	86
132	132	87
133	133	88
134	134	If you are in favor of the question, place an “X”
135	135	in the box opposite “YES”. If you are opposed to
136	136	the question, place an “X” in the box opposite “NO”.
137	137	SB 749 5
138	138	in the special trust fund shall be used solely for improving 113
139	139	the public safety for the city. Any funds in such special 114
140	140	trust fund which are not needed for current expenditures may 115
141	141	be invested by the governing body in accordance with 116
142	142	applicable laws relating to the investment of other city 117
143	143	funds. 118
144	144	5. All sales taxes collected by the director of the 119
145	145	department of revenue under this section on behalf of any 120
146	146	city, less one percent for cost of collection which shall be 121
147	147	deposited in the state's general revenue fund after payment 122
148	148	of premiums for surety bonds as provided in section 32.087, 123
149	149	shall be deposited in a special trust fund, which is hereby 124
150	150	created, to be known as the "City Public Safety Sales Tax 125
151	151	Trust Fund". The moneys in the trust fund shall not be 126
152	152	deemed to be state funds and shall not be commingled with 127
153	153	any funds of the state. The provisions of section 33.080 to 128
154	154	the contrary notwithstanding, money in this fund shall not 129
155	155	be transferred and placed to the credit of the g eneral 130
156	156	revenue fund. The director of the department of revenue 131
157	157	shall keep accurate records of the amount of money in the 132
158	158	trust and which was collected in each city imposing a sales 133
159	159	tax pursuant to this section, and the records shall be open 134
160	160	to the inspection of officers of the city and the public. 135
161	161	Not later than the tenth day of each month the director of 136
162	162	the department of revenue shall distribute all moneys 137
163	163	deposited in the trust fund during the preceding month to 138
164	164	the city which levied the tax; such funds shall be deposited 139
165	165	with the city treasurer of each such city, and all 140
166	166	expenditures of funds arising from the trust fund shall be 141
167	167	by an appropriation act to be enacted by the governing body 142
168	168	of each such city. Expenditures may be made from th e fund 143
169	169	for any functions authorized in the ordinance or order 144 SB 749 6
170	170	adopted by the governing body submitting the tax to the 145
171	171	voters. 146
172	172	6. The director of the department of revenue may make 147
173	173	refunds from the amounts in the trust fund and credited to 148
174	174	any city for erroneous payments and overpayments made, and 149
175	175	may redeem dishonored checks and drafts deposited to the 150
176	176	credit of such cities. If any city abolishes the tax, the 151
177	177	city shall notify the director of the department of revenue 152
178	178	of the action at least ninety days prior to the effective 153
179	179	date of the repeal and the director of the department of 154
180	180	revenue may order retention in the trust fund, for a period 155
181	181	of one year, of two percent of the amount collected after 156
182	182	receipt of such notice to cover possible r efunds or 157
183	183	overpayment of the tax and to redeem dishonored checks and 158
184	184	drafts deposited to the credit of such accounts. After one 159
185	185	year has elapsed after the effective date of abolition of 160
186	186	the tax in such city, the director of the department of 161
187	187	revenue shall remit the balance in the account to the city 162
188	188	and close the account of that city. The director of the 163
189	189	department of revenue shall notify each city of each 164
190	190	instance of any amount refunded or any check redeemed from 165
191	191	receipts due the city. 166
192	192	7. Except as modified in this section, all provisions 167
193	193	of sections 32.085 and 32.087 shall apply to the tax imposed 168
194	194	pursuant to this section. 169
195	195	8. If any city in subsection 1 of this section enacts 170
196	196	the tax authorized in this section, the city shall budg et an 171
197	197	amount to public safety that is no less than the amount 172
198	198	budgeted in the year immediately preceding the enactment of 173
199	199	the tax. The revenue from the tax shall supplement and not 174
200	200	replace amounts budgeted by the city. 175
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