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SECOND REGULAR SESSION
HOUSE BILL NO. 2140
103RD GENERAL ASSEMBL Y
INTRODUCED BY REPRESENT A TIVE JORDAN.
5066H.02I JOSEPH ENGLER, Chief Clerk
AN ACT
T o amend chapter 67, RSMo, by adding thereto one new section relating to a sales tax for
county purposes.
Be it enacted by the General Assembly of the state of Missouri, as follows:
Section A. Chapter 67, RSMo, is amended by adding thereto one new section, to be
2 known as section 67.599, to read as follows:
67.599. 1. The governing body of a county with mor e than nine thousand nine
2 hundr ed but fewer than eleven thousand inhabitants and with a county seat with mor e
3 than one thousand but fewer than one thousand five hundred inhabitants may adopt an
4 order or ordinance imposing a sales tax on all reta il sales made within the county that
5 ar e subject to sales tax under chapter 144. The rate of such tax may be imposed in
6 incr ements of one-eighth of one per cent but shall not exceed one per cent.
7 2. Such tax shall not become effective unless the governing body of the county
8 submits to the voters of the county , on any date available for elections for the county , a
9 pr oposal to authorize the governing body of the county to impose such tax. Such tax
10 shall be in addition to all other taxes imposed by law . Such tax shall be stated separately
11 fr om all other charges and taxes. The pr oceeds of such tax shall be used by the county
12 solely for the purpose of provi ding funding for county facilities including, but not
13 limited to, the operation and maintenance of county facilities.
14 3. (1) The ballot of submission for such tax shall contain, but need not be limited
15 to, the following language: "Shall ______ (insert the county name) impose a sales tax at
16 a rate of _______ (insert per centage) per cent for the purpose of prov iding funding for
17 county facilities?".
EXPLANA TION — Matter enclosed in bold-faced brackets [thus] in the above bill is not enacted and is
intended to be omitted from the law . Matter in bold-face type in the above bill is proposed language.
18 (2) If a majority of the votes cast on the question by the qualified voters voting
19 ther eon ar e in favor of the question, such tax shall become effective on the first day of
20 the second calendar quarter immediately following notification to the state department
21 of r evenue. If a majority of the votes cast on the question by the qualified voters voting
22 ther eon are opposed to the question, such tax shall not become effective unless and until
23 the question is resubm itted under this section to the qualified voters of the county and
24 such question is appr oved by a majority of the qualified voters of the county voting on
25 the question.
26 4. Except as modified in this section, all prov isions of sections 32.085 and 32.087
27 shall apply to the tax imposed under this section.
28 5. (1) All moneys collected under this section by the dir ector of the department
29 of rev enue on behalf of such county , less one percen t for cost of collection, which shall be
30 deposited in the state's general rev enue fund after payment of premiu ms for sur ety
31 bonds as pro vided in section 32.087, shall be deposited in a special trust fund, which is
32 her eby creat ed and shall be known as the "County Facilities Sales T ax Fund". Moneys
33 in the fund shall not be deemed to be state moneys and shall not be commingled with
34 any moneys of the state. The dir ector may make r efunds fr om the amounts in the fund
35 and cr edited to the county for errone ous payments and overpayments made and may
36 r edeem dishonor ed checks and drafts deposited to the cr edit of such county .
37 (2) Any moneys in the special fund that are not needed for curr ent expenditures
38 shall be invested in the same manner as other moneys are invested. Any inter est and
39 moneys earned on such investments shall be cred ited to the fund.
40 (3) Not later than the tenth day of each month the director of reven ue shall
41 distribute all moneys deposited in the trust fund during the preced ing month to the
42 district which levied the tax. Moneys in the fund shall be used solely for the designated
43 purposes.
44 6. The governing body of a county that has adopted such tax may submit the
45 question of repea l of the tax to the voters on any date available for elections for the
46 county . If a majority of the votes cast on the question by the qualified voters voting
47 ther eon ar e in favor of the repea l, the rep eal shall become effective on December thirty-
48 first of the calendar year in which such repeal was appr oved. If a majority of the votes
49 cast on the question by the qualified voters voting ther eon are opposed to the rep eal,
50 such tax shall re main effective until the question is res ubmitted under this section to the
51 qualified voters and the repea l is appr oved by a majority of the qualified voters voting
52 on the question.
53 7. If such tax is repea led or terminated by any means, all moneys r emaining in
54 the special trust fund shall continue to be used solely for the designated purposes. The
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55 county shall notify the dir ector of the state department of rev enue of the repea l or
56 termination at least ninety days befor e the effective date of the rep eal or termination.
57 The direc tor may order ret ention in the trust fund, for a period of one year , of two
58 per cent of the amount collected after recei pt of such notice to cover possible refu nds or
59 overpayments of the tax and to redeem dishonored checks and drafts deposited to the
60 cr edit of such account. After one year has elapsed after the effective date of the rep eal
61 or termination, the dir ector shall rem it the balance in the account to the county and
62 close the account of that county . The dir ector shall notify such county of each instance
63 of any amount re funded or any check redeemed fr om receip ts due the county .
✔
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