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Section A. Section 94.900, RSMo, is repealed and one new 1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