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SECOND REGULAR SESSION
HOUSE COMMITTEE SUBSTITUTE FOR
HOUSE BILL NO. 2431
103RD GENERAL ASSEMBL Y
41 16H.05C JOSEPH ENGLER, Chief Clerk
AN ACT
T o repeal sections 67.578, 67.1000, 67.1360, 67.1367, 94.815, and 94.900, RSMo, and to
enact in lieu thereof twelve new sections relating to local taxation, with an emer gency
clause for a certain section.
Be it enacted by the General Assembly of the state of Missouri, as follows:
Section A. Sections 67.578, 67.1000, 67.1360, 67.1367, 94.815, and 94.900, RSMo,
2 are repealed and twelve new sections enacted in lieu thereof, to be known as sections 67.578,
3 67.599, 67.1000, 67.1013, 67.1 190, 67.1360, 67.1367, 94.451, 94.456, 94.815, 94.833, and
4 94.900, to read as follows:
67.578. 1. The governing authority of any county of the third classification without a
2 township form of government and with more than sixteen thousand four hundred but less than
3 sixteen thousand five hundred inhabitants and any county with mor e than nineteen
4 thousand but fewer than twenty-two thousand inhabitants and with a county seat with
5 mor e than eight thousand five hundr ed but fewer than ten thousand inhabitants may
6 impose a sales tax in an amount not to exceed one-fifth of one percent on all retail sales made
7 in the county which are subject to taxation pursuant to sections 144.010 to 144.525, to be used
8 solely for the funding of museums. For purposes of this section, the term "museums" means
9 museums operating in the county , which are registered with the United States Internal
10 Revenue Service as a 501(c)(3) corporation and which are considered by the board to be a
11 tourism attraction. The tax authorized by this section shall be in addition to any and all other
12 sales taxes allowed by law , except that no sales tax shall be imposed pursuant to this section
13 unless the governing authority submits to the voters of the county , at a county or state general,
14 primary , or special election, a proposal to authorize the governing authority to impose the tax.
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.
15 2. The ballot of submission shall contain, but need not be limited to, the following
16 language:
17 Shall the county of ______ (insert the name of the county) impose a
18 sales tax of ______ (insert rate of percent) percent for the funding of
19 museums? "Museums" means museums operating in the county , which
20 are registered with the United States Internal Revenue Service as a 501
21 (c)(3) corporation and which are considered by the museum board to be
22 a tourism attraction.
23 YES NO
24 If you are in favor of the question, place an "X" in the box opposite
25 "YES". If you are opposed to the question, place an "X" in the box
26 opposite "NO".
27
28 If a majority of the votes cast on the proposal by the qualified voters voting thereon are in
29 favor of the proposal, then the sales tax shall become ef fective on the first day of the second
30 calendar quarter after the director of revenue receives notice of the adoption of the tax. If the
31 proposal receives less than the required majority of votes, then the governing authority shall
32 have no power to impose the tax unless and until the governing authority has again submitted
33 another proposal to authorize the governing authority to impose the sales tax authorized by
34 this section and such proposal is approved by the required majority of the qualified voters
35 voting thereon.
36 3. On or after the ef fective date of the tax, the director of revenue shall be responsible
37 for the administration, collection, enforcement, and operation of the tax, and sections 32.085
38 and 32.087 shall apply . The director may retain an amount not to exceed one percent for
39 deposit in the general revenue fund to of fset the costs of collection. In order to permit sellers
40 required to collect and report the sales tax to collect the amount required to be reported and
41 remitted, but not to change the requirements of reporting or remitting the tax, or to serve as a
42 levy of the tax, and in order to avoid fractions of pennies, the governing authority may
43 authorize the use of a bracket system similar to that authorized in section 144.285, and
44 notwithstanding the provisions of that section, this new bracket system shall be used where
45 this tax is imposed and shall apply to all taxable transactions. Beginning with the ef fective
46 date of the tax, every retailer in the county shall add the sales tax to the sale price, and this tax
47 shall be a debt of the purchaser to the retailer until paid, and shall be recoverable at law in the
48 same manner as the purchase price. For purposes of this section, all retail sales shall be
49 deemed to be consummated at the place of business of the retailer .
50 4. All applicable provisions in sections 144.010 to 144.525 governing the state sales
51 tax, and section 32.057, the uniform confidentiality provision, shall apply to the collection of
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52 the tax, and all exemptions granted to agencies of government, or ganizations, and persons
53 pursuant to sections 144.010 to 144.525 are hereby made applicable to the imposition and
54 collection of the tax. The same sales tax permit, exemption certificate, and retail certificate
55 required by sections 144.010 to 144.525 for the administration and collection of the state sales
56 tax shall satisfy the requirements of this section, and no additional permit or exemption
57 certificate or retail certificate shall be required; except that, the director of revenue may
58 prescribe a form of exemption certificate for an exemption from the tax. All discounts
59 allowed the retailer pursuant to the state sales tax law for the collection of and for payment of
60 taxes are hereby allowed and made applicable to the tax. The penalties for violations
61 provided in section 32.057 and sections 144.010 to 144.525 are hereby made applicable to
62 violations of this section. If any person is delinquent in the payment of the amount required
63 to be paid pursuant to this section, or in the event a determination has been made against the
64 person for taxes and penalty pursuant to this section, the limitation for bringing suit for the
65 collection of the delinquent tax and penalty shall be the same as that provided in sections
66 144.010 to 144.525.
67 5. The governing authority may authorize any museum board already existing in the
68 county , or may establish a museum board, to expend revenue collected pursuant to this
69 section. In the event that no museum board already exists, the board established pursuant to
70 this section shall consist of six members who are appointed by the governing authority from a
71 list of candidates supplied by the chair of each of the two major political parties of the county ,
72 with three members from each of the two parties. Members shall serve for three-year terms,
73 but of the members first appointed, one shall be appointed for a term of one year , two shall be
74 appointed for a term of two years, and two shall be appointed for a term of three years. Each
75 member shall be a resident of the county . The members shall not receive compensation for
76 service on the board, but shall be reimbursed from the revenues collected pursuant to this
77 section for any reasonable and necessary expenses incurred in service on the board. The
78 board shall determine in what manner the revenues will be expended, and disbursements of
79 these moneys shall be made strictly in accordance with this section. Expenditures may be
80 made for the employment of personnel selected by the board to assist in carrying out the
81 duties of the board, and the board is expressly authorized to employ such personnel.
82 6. The governing authority may submit the question of repeal of the tax to the voters
83 at any county or state general, primary , or special election. The ballot of submission shall
84 contain, but need not be limited to, the following language:
85 Shall the county of ______ (insert name of county) repeal the sales tax
86 of ______ (insert rate of percent) percent for the funding of museums?
87 YES NO
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88 If you are in favor of the question, place an "X" in the box opposite
89 "YES". If you are opposed to the question, place an "X" in the box
90 opposite "NO".
91
92 If a majority of the votes cast on the proposal are in favor of repeal, that repeal shall become
93 ef fective on December thirty-first of the calendar year in which the repeal was approved.
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?".
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
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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 dir ector of r evenue shall
41 distribute all moneys deposited in the trust fund during the preced ing month to the
42 district that 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
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 .
67.1000. 1. The governing body of the following cities and counties may impose a
2 tax as provided in this section:
3 (1) Any county;
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4 (2) Any city which is the county seat of any county or which now or hereafter has a
5 population of more than three thousand five hundred inhabitants and which has heretofore
6 been authorized by the general assembly;
7 (3) Any city or county with more than three hundred fifty hotel and motel rooms
8 within the boundaries of such city or county;
9 (4) Any other city which has a population of more than eighteen thousand and less
10 than forty-five thousand inhabitants located in a county of the first classification with a
11 population over two hundred thousand adjacent to a county of the first classification with a
12 population over nine hundred thousand.
13 2. The governing body of any city or county listed in subsection 1 of this section may
14 impose a tax on the char ges for all sleeping rooms paid by the transient guests of hotels or
15 motels situated in the city or county , which shall be not more than five percent per occupied
16 room per night, except that such tax shall not become ef fective unless the governing body of
17 the city or county submits to the voters of the city or county at an election permitted under
18 section 1 15.123 a proposal to authorize the governing body of the city or county to impose a
19 tax under the provisions of this section and section 67.1002. The tax authorized by this
20 section and section 67.1002 shall be in addition to the char ge for the sleeping room and shall
21 be in addition to any and all taxes imposed by law and the proceeds of such tax shall be used
22 by the city or county solely for funding a convention and visitors bureau which shall be a
23 general not-for -profit or ganization with whom the city or county has contracted, and which is
24 established for the purpose of promoting the city or county as a convention, visitor and tourist
25 center . Such tax shall be stated separately from all other char ges and taxes.
26 3. As used in this section and section 67.1002, the term "transient guests" means a
27 person or persons who occupy a room or rooms in a hotel or motel for thirty-one days or less
28 during any calendar quarter , except that in any county of the third classification without a
29 township form of government and with more than forty-one thousand one hundred but fewer
30 than forty-one thousand two hundred inhabitants, "transient guests" means a person or
31 persons who occupy a room or rooms in a hotel or motel for ninety days or less during any
32 calendar quarter .
33 4. Provisions of this section to the contrary notwithstanding, the governing body of
34 any home rule city with more than thirty-nine thousand six hundred but fewer than thirty-nine
35 thousand seven hundred inhabitants and partially located in any county of the first
36 classification with more than seventy-one thousand three hundred but fewer than seventy-one
37 thousand four hundred inhabitants may impose a tax on the char ges for all sleeping rooms
38 paid by the transient guests of hotels or motels situated in the city , which shall be not more
39 than seven percent per occupied room per night, except that such tax shall not become
40 ef fective unless the governing body of such city submits to the voters of the city at an election
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41 permitted under section 1 15.123 a proposal to authorize the governing body of the city to
42 impose a tax under the provisions of this subsection and section 67.1002. The tax authorized
43 by this subsection and section 67.1002 shall be in addition to the char ge for the sleeping room
44 and shall be in addition to any and all taxes imposed by law and the proceeds of such tax shall
45 be used by the city solely for funding a convention and visitors bureau which shall be a
46 general not-for- profit or ganization with whom the city has contracted, and which is
47 established for the purpose of promoting the city as a convention, visitor , and tourist center .
48 Such tax shall be stated separately from all other char ges and taxes.
49 5. (1) This subsection shall apply in any city with mor e than fifty-one thousand
50 but fewer than fifty-eight thousand inhabitants and located in mor e than one county .
51 (2) Notwithstanding any other pro vision of this section to the contrary , the
52 governing body of a city described in subdivision (1) of this subsection that imposes a
53 tax under this section as of the effective date of this section may incr ease the per centage
54 of the tax on the charges for all sleeping r ooms paid by the transient guests of hotels or
55 motels situated in the city .
56 (3) Such increa se in the percen tage shall not res ult in the total perc entage of the
57 tax imposed under this section exceeding six percen t per occupied r oom per night.
58 (4) Such increa se in the per centage shall not become effective unless the
59 governing body of such city submits to the voters of the city at an election permitted
60 under section 1 15.123 a propo sal to authorize the governing body of the city to incr ease
61 the perce ntage of the tax under the provi sions of this subsection and section 67.1002.
62 (5) Such incr ease authorized by this subsection and section 67.1002 shall be in
63 addition to the charge for the sleeping roo m and shall be in addition to any and all taxes
64 imposed by law . Such incr ease shall be stated separately fr om all other charges and
65 taxes.
66 (6) The pr oceeds derived from an incr ease appr oved by the voters after the
67 effective date of this section shall be used by the city solely to pr ovide moneys for the
68 construction and maintenance of new capital pr ojects to pr omote tourism in such city .
69 6. Notwithstanding any other provision of law to the contrary , the tax authorized in
70 this section shall not be imposed by the following cities or counties:
71 (1) Any city or county already imposing a tax solely on the char ges for sleeping
72 rooms paid by the transient guests of hotels or motels situated in any such city or county
73 under any other law of this state;
74 (2) Any city not already imposing a tax under this section and that is located in whole
75 or partially within a county that already imposes a tax solely on the char ges for sleeping
76 rooms paid by the transient guests of hotels or motels situated in such county under this
77 section or any other law of this state; or
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78 (3) Any county not already imposing a tax under this section and that has a city
79 located in whole or in part within its boundaries that already imposes a tax solely on the
80 char ges for sleeping rooms paid by the transient guests of hotels or motels situated in such
81 city under this section or any other law of this state.
82 [ 6. ] 7. This section shall not be construed as repealing any taxes levied by any city or
83 county on transient guests as permitted under this chapter or chapter 94 as of August 28,
84 201 1.
67.1013. 1. The governing body of any city with mor e than ten thousand but
2 fewer than eleven thousand inhabitants and that is the county seat of a county with mor e
3 than one hundr ed thousand but fewer than one hundr ed twenty thousand inhabitants
4 may impose a tax as provi ded in this section.
5 2. The governing body of any city described in subsection 1 of this section may
6 impose a tax on the charges for all sleeping ro oms paid by the transient guests of hotels
7 or motels situated in the city or a portion ther eof, which shall be not mor e than six
8 per cent per occupied room per night. Such tax shall not become effective unless the
9 governing body of the city submits to the voters of the city at a state, municipal, general,
10 or primary election a pr oposal to authorize the governing body of the city to impose the
11 tax under this section. The tax authorized by this section shall be in addition to the
12 charge for the sleeping room and shall be in addition to any and all other taxes. Such
13 tax shall be stated separately fr om all other charges and taxes.
14 3. (1) The question submitted for the tax authorized in this section shall be in
15 substantially the following form: "Shall ______ (insert city name) impose a tax on the
16 charges for all sleeping rooms paid by the transient guests of hotels and motels situated
17 in ______ (insert city name) at a rate of ______ (insert per centage) per cent?".
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, the tax shall become effective on the first day of the
20 second calendar quarter following the calendar quarter in which the election was held.
21 If a majority of the votes cast on the question by the qualified voters voting ther eon are
22 opposed to the question, the tax shall not become effective unless and until the question
23 is res ubmitted under this section to the qualified voters of the city and such question is
24 appr oved by a majority of the qualified voters of the city voting on the question.
25 4. As used in this section, "transient guests" means a person or persons who
26 occupy a r oom or r ooms in a hotel or motel for thirty-one days or less during any
27 calendar quarter .
67.1 190. 1. As used in this section, the following terms mean:
2 (1) "Campgr ound" or "campsite", rea l pr operty , other than state-owned
3 pr operty , that contains parcel s for rent to transient guests for pay or compensation, that
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4 may include temporary utility hook-ups for use by the transient guests, and wher e such
5 transient guests generally use tents, recr eational vehicles, or some other form of
6 temporary shelter while on the rent ed premis es, including r ecreat ional vehicles parks;
7 (2) "County", a county with mor e than seven thousand but fewer than eight
8 thousand inhabitants and with a county seat with mor e than four hundred eighty but
9 fewer than one thousand inhabitants;
10 (3) "T ransient guest", a person or persons who occupy a r oom or rooms in a
11 hotel, motel, or res ort for thirty-one days or less during any calendar quarter;
12 (4) "W ater craft", any canoe, kayak, raft, or tube, as such terms are defined
13 under section 537.327, pr opelled by the use of paddles, oars, hands, poles, or other
14 nonmechanical, nonmotorized means of prop ulsion.
15 2. (1) The governing body of a county may impose, by order or ordinance, a
16 sur charge tax on water craft rent als and on the charges for all sleeping rooms , guest
17 r ooms, cabins, or campsites, or other transient guest accommodations paid by transient
18 guests of hotels, motels, campgr ounds, re sorts, bed and br eakfast inns, tourist courts,
19 short-term res idential dwelling r entals, or other transient accommodations or lodging
20 establishments situated within the county or a portion ther eof.
21 (2) The sur charge authorized under this section shall be:
22 (a) Equal to five per cent of the costs of such ren tals;
23 (b) In addition to the charge for the sleeping room and shall be in addition to any
24 and all other taxes; and
25 (c) Stated separately fr om all other charges and taxes.
26 (3) The pr oceeds of such sur charge tax shall be used by the county for general
27 r evenue purposes.
28 3. (1) Such sur charge shall not become effective unless the governing body of the
29 county submits to the voters of the county , at any election available for the county , a
30 pr oposal to authorize the governing body of the county to impose the sur charge under
31 this section.
32 (2) If a majority of the votes cast on the pro posal by the qualified voters voting
33 ther eon ar e in favor of the pro posal, the sur charge shall become effective on the first day
34 of the second calendar quarter following the calendar quarter in which the election was
35 held. If a majority of the votes cast on the question by the qualified voters voting
36 ther eon are opposed to the prop osal, the tax shall not become effective unless and until
37 the question is res ubmitted under this section to the qualified voters and such question is
38 appr oved by a majority of the qualified voters voting on the question.
39 4. (1) Every r etailer , vendor , operator , and other person who sells goods and
40 services subject to the sur charge imposed under this section shall be liable and
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41 r esponsible for the payment of sur charges due and shall make a ret urn and rem it such
42 sur charges to the county , at such times and in such manner as the governing body of the
43 county shall pr escribe. The collection of the sur charges imposed by this section shall be
44 computed in accordance with schedules or systems appr oved by the governing body of
45 the county .
46 (2) An intermediary platform that facilitates the r ental of a short-term
47 r esidential dwelling rent al to and collects payment fr om a transient guest, may enter
48 into an agre ement with the department of revenu e and the county to collect and r emit
49 the sur charge tax authorized under this section, subject to the pr ovisions of sections
50 32.085 to 32.087, sections 136.010 to 136.380, and sections 144.010 to 144.525 and any
51 pr ovisions or rules promul gated by the department and the county for the enforcem ent
52 of this section.
67.1360. 1. The governing body of the following cities and counties may impose a
2 tax as provided in this section:
3 (1) A city with a population of more than seven thousand and less than seven
4 thousand five hundred;
5 (2) A county with a population of over nine thousand six hundred and less than
6 twelve thousand which has a total assessed valuation of at least sixty-three million dollars, if
7 the county submits the issue to the voters of such county prior to January 1, 2003;
8 (3) A third class city which is the county seat of a county of the third classification
9 without a township form of government with a population of at least twenty-five thousand but
10 not more than thirty thousand inhabitants;
11 (4) Any fourth class city having, according to the last federal decennial census, a
12 population of more than one thousand eight hundred fifty inhabitants but less than one
13 thousand nine hundred fifty inhabitants in a county of the first classification with a charter
14 form of government and having a population of greater than six hundred thousand but less
15 than nine hundred thousand inhabitants;
16 (5) Any city having a population of more than three thousand but less than eight
17 thousand inhabitants in a county of the fourth classification having a population of greater
18 than forty-eight thousand inhabitants;
19 (6) Any city having a population of less than two hundred fifty inhabitants in a county
20 of the fourth classification having a population of greater than forty-eight thousand
21 inhabitants;
22 (7) Any fourth class city having a population of more than two thousand five hundred
23 but less than three thousand inhabitants in a county of the third classification having a
24 population of more than twenty-five thousand but less than twenty-seven thousand
25 inhabitants;
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26 (8) Any third class city with a population of more than three thousand two hundred
27 but less than three thousand three hundred located in a county of the third classification
28 having a population of more than thirty-five thousand but less than thirty-six thousand;
29 (9) Any county of the second classification without a township form of government
30 and a population of less than thirty thousand;
31 (10) Any city of the fourth class in a county of the second classification without a
32 township form of government and a population of less than thirty thousand;
33 (1 1) Any county of the third classification with a township form of government and a
34 population of at least twenty-eight thousand but not more than thirty thousand;
35 (12) Any city of the fourth class with a population of more than one thousand eight
36 hundred but less than two thousand in a county of the third classification with a township
37 form of government and a population of at least twenty-eight thousand but not more than
38 thirty thousand;
39 (13) Any city of the third class with a population of more than seven thousand two
40 hundred but less than seven thousand five hundred within a county of the third classification
41 with a population of more than twenty-one thousand but less than twenty-three thousand;
42 (14) Any fourth class city having a population of more than two thousand eight
43 hundred but less than three thousand one hundred inhabitants in a county of the third
44 classification with a township form of government having a population of more than eight
45 thousand four hundred but less than nine thousand inhabitants;
46 (15) Any fourth class city with a population of more than four hundred seventy but
47 less than five hundred twenty inhabitants located in a county of the third classification with a
48 population of more than fifteen thousand nine hundred but less than sixteen thousand
49 inhabitants;
50 (16) Any third class city with a population of more than three thousand eight hundred
51 but less than four thousand inhabitants located in a county of the third classification with a
52 population of more than fifteen thousand nine hundred but less than sixteen thousand
53 inhabitants;
54 (17) Any fourth class city with a population of more than four thousand three hundred
55 but less than four thousand five hundred inhabitants located in a county of the third
56 classification without a township form of government with a population greater than sixteen
57 thousand but less than sixteen thousand two hundred inhabitants;
58 (18) Any fourth class city with a population of more than two thousand four hundred
59 but less than two thousand six hundred inhabitants located in a county of the first
60 classification without a charter form of government with a population of more than fifty-five
61 thousand but less than sixty thousand inhabitants;
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62 (19) Any fourth class city with a population of more than two thousand five hundred
63 but less than two thousand six hundred inhabitants located in a county of the third
64 classification with a population of more than nineteen thousand one hundred but less than
65 nineteen thousand two hundred inhabitants;
66 (20) Any county of the third classification without a township form of government
67 with a population greater than sixteen thousand but less than sixteen thousand two hundred
68 inhabitants;
69 (21) Any county of the second classification with a population of more than forty-
70 four thousand but less than fifty thousand inhabitants;
71 (22) Any third class city with a population of more than nine thousand five hundred
72 but less than nine thousand seven hundred inhabitants located in a county of the first
73 classification without a charter form of government and with a population of more than one
74 hundred ninety-eight thousand but less than one hundred ninety-eight thousand two hundred
75 inhabitants;
76 (23) Any city of the fourth classification with more than five thousand two hundred
77 but less than five thousand three hundred inhabitants located in a county of the third
78 classification without a township form of government and with more than twenty-four
79 thousand five hundred but less than twenty-four thousand six hundred inhabitants;
80 (24) Any third class city with a population of more than nineteen thousand nine
81 hundred but less than twenty thousand in a county of the first classification without a charter
82 form of government and with a population of more than one hundred ninety-eight thousand
83 but less than one hundred ninety-eight thousand two hundred inhabitants;
84 (25) Any city of the fourth classification with more than two thousand six hundred
85 but less than two thousand seven hundred inhabitants located in any county of the third
86 classification without a township form of government and with more than fifteen thousand
87 three hundred but less than fifteen thousand four hundred inhabitants;
88 (26) Any county of the third classification without a township form of government
89 and with more than fourteen thousand nine hundred but less than fifteen thousand inhabitants;
90 (27) Any city of the fourth classification with more than five thousand four hundred
91 but fewer than five thousand five hundred inhabitants and located in more than one county;
92 (28) Any city of the fourth classification with more than six thousand three hundred
93 but fewer than six thousand five hundred inhabitants and located in more than one county
94 through the creation of a tourism district which may include, in addition to the geographic
95 area of such city , the area encompassed by the portion of the school district, located within a
96 county of the first classification with more than ninety-three thousand eight hundred but
97 fewer than ninety-three thousand nine hundred inhabitants, having an average daily
HCS HB 2431 12
98 attendance for school year 2005-06 between one thousand eight hundred and one thousand
99 nine hundred;
100 (29) Any city of the fourth classification with more than seven thousand seven
101 hundred but less than seven thousand eight hundred inhabitants located in a county of the first
102 classification with more than ninety-three thousand eight hundred but less than ninety-three
103 thousand nine hundred inhabitants;
104 (30) Any city of the fourth classification with more than two thousand nine hundred
105 but less than three thousand inhabitants located in a county of the first classification with
106 more than seventy-three thousand seven hundred but less than seventy-three thousand eight
107 hundred inhabitants;
108 (31) Any city of the third classification with more than nine thousand three hundred
109 but less than nine thousand four hundred inhabitants;
110 (32) Any city of the fourth classification with more than three thousand eight hundred
111 but fewer than three thousand nine hundred inhabitants and located in any county of the first
112 classification with more than thirty-nine thousand seven hundred but fewer than thirty-nine
113 thousand eight hundred inhabitants;
114 (33) Any city of the fourth classification with more than one thousand eight hundred
115 but fewer than one thousand nine hundred inhabitants and located in any county of the first
116 classification with more than one hundred thirty-five thousand four hundred but fewer than
117 one hundred thirty-five thousand five hundred inhabitants;
118 (34) Any county of the third classification without a township form of government
119 and with more than twelve thousand one hundred but fewer than twelve thousand two
120 hundred inhabitants;
121 (35) Any city of the fourth classification with more than three thousand eight hundred
122 but fewer than four thousand inhabitants and located in more than one county; provided,
123 however , that motels owned by not-for- profit or ganizations are exempt;
124 (36) Any city of the fourth classification with more than five thousand but fewer than
125 five thousand five hundred inhabitants and located in any county with a charter form of
126 government and with more than two hundred thousand but fewer than three hundred fifty
127 thousand inhabitants; [ or ]
128 (37) Any city with more than four thousand but fewer than five thousand five hundred
129 inhabitants and located in any county of the fourth classification with more than thirty
130 thousand but fewer than forty-two thousand inhabitants ;
131 (38) Any city with mor e than four thousand four hundred but fewer than four
132 thousand nine hundr ed inhabitants and that is the county seat of a county with mor e
133 than thirty thousand but fewer than thirty-five thousand inhabitants; or
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134 (39) Any city with mor e than five thousand six hundr ed but fewer than six
135 thousand thr ee hundred inhabitants and that is the county seat of a county with mor e
136 than twenty-two thousand but fewer than twenty-five thousand inhabitants .
137 2. The governing body of any city or county listed in subsection 1 of this section may
138 impose a tax on the char ges for all sleeping rooms paid by the transient guests of hotels,
139 motels, bed and breakfast inns, and campgrounds and any docking facility that rents slips to
140 recreational boats that are used by transients for sleeping, which shall be at least two percent
141 but not more than five percent per occupied room per night, except that such tax shall not
142 become ef fective unless the governing body of the city or county submits to the voters of the
143 city or county at a state general, primary , or special election, a proposal to authorize the
144 governing body of the city or county to impose a tax pursuant to the provisions of this section
145 and section 67.1362. The tax authorized by this section and section 67.1362 shall be in
146 addition to any char ge paid to the owner or operator and shall be in addition to any and all
147 taxes imposed by law and the proceeds of such tax shall be used by the city or county solely
148 for funding the promotion of tourism. Such tax shall be stated separately from all other
149 char ges and taxes.
67.1367. 1. (1) The governing body of the following counties may impose a tax as
2 provided in this section:
3 (a) Any county of the third classification without a township form of government and
4 with more than eighteen thousand but fewer than twenty thousand inhabitants and with a city
5 of the fourth classification with more than eight thousand but fewer than nine thousand
6 inhabitants as the county seat;
7 (b) Any county with more than seventeen thousand six hundred but fewer than
8 nineteen thousand inhabitants and with a county seat with more than four thousand but fewer
9 than five thousand fifty inhabitants; [ or ]
10 (c) Any county with more than seventeen thousand six hundred but fewer than
11 nineteen thousand inhabitants and with a county seat with more than eight thousand but fewer
12 than ten thousand inhabitants ; or
13 (d) Any county with mor e than twenty-two thousand but fewer than twenty-five
14 thousand inhabitants and with a county seat with mor e than two thousand thr ee
15 hundr ed but fewer than four thousand inhabitants .
16 (2) The governing body of any county listed in subdivision (1) of this subsection may
17 impose a tax on the char ges for all sleeping rooms paid by the transient guests of hotels,
18 motels, bed and breakfast inns, or campground cabins situated in the county or a portion
19 thereof, which shall be no more than six percent per occupied room or cabin per night, except
20 that such tax shall not become ef fective unless the governing body of the county submits to
21 the voters of the county at a state general or primary election, a proposal to authorize the
HCS HB 2431 14
22 governing body of the county to impose a tax pursuant to this section. The tax authorized by
23 this section shall be in addition to the char ge for the sleeping room and shall be in addition to
24 any and all taxes imposed by law and the proceeds of such tax shall be used by the county
25 solely for the promotion of tourism. Such tax shall be stated separately from all other char ges
26 and taxes.
27 2. The ballot of submission for the tax authorized in this section shall be in
28 substantially the following form:
29 Shall ______ (insert the name of the county) impose a tax on the
30 char ges for all sleeping rooms paid by the transient guests of
31 hotels, motels, bed and breakfast inns, and campground cabins
32 situated in ______ (name of county) at a rate of ______ (insert
33 rate of percent) percent for the sole purpose of promoting
34 tourism?
35 YES NO
36 3. As used in this section, "transient guests" means a person or persons who occupy a
37 room or rooms in a hotel, motel, bed and breakfast [ inns ] inn , [ and ] or campground [ cabins ]
38 cabin for thirty-one days or less during any calendar quarter .
39 4. Any county that imposed a tax on the char ges for all sleeping rooms paid by the
40 transient guests of hotels and motels under this section before August 28, 2025, may impose
41 such tax upon the char ges for all sleeping rooms or cabins paid by the transient guests of bed
42 and breakfast inns and campgrounds under this section without requiring a separate vote
43 authorizing the imposition of such tax upon such char ges for such bed and breakfast inns and
44 campgrounds.
94.451. 1. As used in this section, the following terms mean:
2 (1) "Campgr ound", real pro perty:
3 (a) That contains parcel s for rent to transient guests for pay or compensation;
4 (b) That may include temporary utility hook-ups for use by the transient guests;
5 and
6 (c) Wher e such transient guests generally use tents, recr eational vehicles, or
7 some other form of temporary shelter while on the r ented pr emises;
8 (2) "T ransient guests", individuals who occupy a roo m or roo ms in a hotel or
9 motel or a campgro und site for thirty-one days or less during any calendar quarter .
10 2. (1) The governing body of a city with mor e than two thousand seven hundr ed
11 but fewer than thr ee thousand inhabitants and located in a county with mor e than fifty
12 thousand but fewer than sixty thousand inhabitants and with a county seat with mor e
13 than seventeen thousand but fewer than twenty-one thousand inhabitants may impose a
HCS HB 2431 15
14 tax on the charges for all sleeping ro oms or campgrou nd sites paid by the transient
15 guests of hotels, motels, or campgr ounds situated in the city or a portion ther eof.
16 (2) Such tax shall be not mor e than five per cent per occupied room or
17 campgr ound site per night. The tax authorized in this section shall be in addition to the
18 charge for the sleeping room or campgrou nd site and all other taxes imposed by law .
19 Such tax shall be stated separately fr om all other charges and taxes.
20 (3) The pr oceeds of such tax shall be used by the city for general reven ue
21 purposes.
22 3. (1) Such tax shall not become effective unless the governing body of the city
23 submits to the voters of the city at a state general or primary election a pr oposal to
24 authorize the governing body of the city to impose a tax under this section.
25 (2) The ballot of submission for the tax authorized in this section shall be in
26 substantially the following form: "Shall ______ (insert the name of the city) impose a
27 tax on the charges for all sleeping ro oms or campgrou nd sites paid by the transient
28 guests of hotels or motels or campgr ounds situated in ______ (name of city) at a rate of _
29 _____ (insert rate of perc ent) per cent for general reven ue purposes?".
30 (3) If a majority of the votes cast on the question by the qualified voters voting
31 ther eon ar e in favor of the question, the tax shall become effective on the first day of the
32 second calendar quarter following the calendar quarter in which the election was held.
33 If a majority of the votes cast on the question by the qualified voters voting ther eon are
34 opposed to the question, the tax authorized by this section shall not become effective
35 unless and until the question is r esubmitted under this section to the qualified voters of
36 the city and such question is appr oved by a majority of the qualified voters of the city
37 voting on the question.
94.456. 1. As used in this section, the following terms mean:
2 (1) "City":
3 (a) A city with mor e than thirty-thr ee thousand but fewer than thirty-six
4 thousand five hundred inhabitants; or
5 (b) A city with mor e than eight thousand but fewer than nine thousand
6 inhabitants and located in a county with mor e than sixty thousand but fewer than
7 seventy thousand inhabitants;
8 (2) "T ransient guests", a person or persons who occupy a r oom or rooms in a
9 hotel or motel for thirty-one days or less during any calendar quarter .
10 2. (1) The governing body of a city may impose a tax on the charges for all
11 sleeping r ooms paid by the transient guests of hotels or motels situated in the city or a
12 portion ther eof.
13 (2) Such tax shall:
HCS HB 2431 16
14 (a) For a city described in paragraph (a) of subdivision (1) of subsection 1 of this
15 section, not exceed eight per cent per occupied roo m per night;
16 (b) For a city described in paragraph (b) of subdivision (1) of subsection 1 of this
17 section, not exceed five perc ent per occupied room per night;
18 (c) Be in addition to the charge for the sleeping r oom and shall be in addition to
19 any and all other taxes; and
20 (d) Be stated separately fr om all other charges and taxes.
21 (3) For a city described in paragraph (a) of subdivision (1) of subsection 1 of this
22 section, the pro ceeds of such tax shall be used by the city for general rev enue purposes.
23 For a city described in paragraph (b) of subdivision (1) of subsection 1 of this section,
24 the pr oceeds of such tax shall be used by the city for pr omotion of tourism and r elated
25 economic development purposes.
26 (4) Such tax shall not become effective unless the governing body of the county
27 submits to the voters of the city , at any election available for the city , a pr oposal to
28 authorize the governing body of the city to impose the tax under this section.
29 3. (1) The question submitted for the tax authorized in this section shall be in
30 substantially the following form: "Shall ______ (insert city name) impose a tax on the
31 charges for all sleeping rooms paid by the transient guests of hotels and motels situated
32 in ______ (insert city name) at a rate of ______ (insert per centage) per cent, the pr oceeds
33 of which shall be used for promot ion of tourism and re lated economic development
34 purposes?".
35 (2) If a majority of the votes cast on the question by the qualified voters voting
36 ther eon ar e in favor of the question, the tax shall become effective on the first day of the
37 second calendar quarter following the calendar quarter in which the election was held.
38 If a majority of the votes cast on the question by the qualified voters voting ther eon are
39 opposed to the question, the tax shall not become effective unless and until the question
40 is re submitted under this section to the qualified voters and such question is appr oved
41 by a majority of the qualified voters voting on the question.
94.815. 1. All taxes authorized and collected under sections 94.800 to 94.825 shall be
2 deposited by the municipality in a special trust fund to be known as the "T ourism T ax T rust
3 Fund". The moneys in such tourism tax trust fund shall not be commingled with any funds of
4 the municipality .
5 2. (1) Except as provided in subsection 3 of this section, seventy-five percent of the
6 taxes collected shall be deposited in an "Infrastructure Account" within the tourism tax trust
7 fund and shall be used, upon appropriation by the municipality , solely for the purpose of
8 constructing and maintaining tourism infrastructur e facilities and infrastructure
9 improvements[ , to include ] including, but not limited to, sidewalks, streets, highways,
HCS HB 2431 17
10 roads, waterworks, wastewater including distribution and collection systems and solid waste
11 disposal facilities, the costs of which may be funded by issuing bonds which may be retired
12 by revenues received from tourism taxes imposed pursuant to sections 94.802 and 94.805 or
13 the retirement of debt under previously voter- approved bonded indebtedness and the costs of
14 operation and maintenance of such infrastructure improvements. In addition to the
15 pr ovisions of this subsection, the funds in the infrastructur e account may be used for the
16 purpose of constructing and maintaining structur es, trails, and other facilities for the
17 purpose of pro moting tourism including, but not limited to, an indoor sports facility , the
18 costs of which may be funded by issuing bonds as pro vided her ein.
19 (2) As used in this subsection, "tourism infrastructur e facilities" means
20 structur es, fixtur es, systems, and facilities of a multipurpose sports and entertainment
21 venue with a seating capacity of fewer than twenty-five thousand, including associated
22 parking facilities, that ar e owned or operated by any public body and that the
23 municipality determines ar e a contributing factor in the attraction of sports,
2 4 r ecreat ional, entertainment, or meeting activities, either pro fessional or amateur ,
25 commer cial or private. Such structures, fixtur es, systems, and facilities may include,
26 but are not limited to, foundations, r oofs, interior and exterior walls or windows, floors,
27 steps, stairs, concourses, hallways, res tr ooms, event or meeting spaces, or other
28 hospitality-r elated ar eas, concession or food pr eparation ar eas, and services systems.
29 3. Notwithstanding the provisions of subsection 2 of this section, if any outstanding
30 bonds have been issued or indebtedness has been incurred prior to or after September 15,
31 1997, for the purpose of constructing and maintaining infrastructure improvements, including
32 sidewalks, streets, highways, roads, parks, waterworks, wastewater including distribution
33 and collection systems and solid waste disposal facilities, then a portion of the seventy-five
34 percent of the collected taxes to be deposited in the infrastructure account pursuant to
35 subsection 2 of this section shall instead be deposited in a "Debt Retirement Account" within
36 the tourism tax trust fund. The portion of the seventy-five percent of collected taxes to be
37 deposited in the debt retirement account and the administration of such account shall be
38 pursuant to section 94.820.
39 4. T wenty-five percent of the taxes collected shall be deposited into a "T ourism
40 Promotion Account" within the tourism tax trust fund and shall be used, upon appropriation
41 by the municipality , for tourism marketing and promotional purposes.
42 5. The tourism taxes authorized by sections 94.802 and 94.805 shall be in addition to
43 any and all other taxes allowed by law , but no ordinance imposing a tax under sections 94.802
44 and 94.805 shall be ef fective unless the governing body of the municipality submits to the
45 voters of the municipality at an election permitted pursuant to section 1 15.123 a proposal to
46 authorize the governing body of the municipality to impose such tax and, if such tax is to be
HCS HB 2431 18
47 used to retire bonds authorized under this section, to authorize such bonds and their
48 retirement by such tax or char ge or to authorize the retirement of debt under previously voter-
49 approved bonded indebtedness.
94.833. 1. As used in this section, the following terms mean:
2 (1) "City", a city of the third classification that operates under the city manager
3 form of government established under chapter 78;
4 (2) "Lodging establishment", a hotel, motel, bed and break fast inn, or other
5 similar establishment offering similar lodging accommodations;
6 (3) "Lodging facility", a short-term r ental of a house, condominium,
7 campgr ound cabin, or other similar facility offering similar lodging accommodations;
8 (4) "T ransient guests", individuals who, for thirty-one days or less during any
9 calendar quarter , occupy a r oom or r ooms in a lodging establishment or occupy a
10 lodging facility .
11 2. (1) The governing body of a city may impose a tax on the charges for all
12 lodging establishment sleeping ro oms paid by the transient guests of lodging
1 3 establishments and on the charges for all lodging facilities paid by transient guests
14 who occupy such lodging facilities that are situated in the city or a portion ther eof.
15 (2) Such tax shall:
16 (a) Not exceed five percen t per occupied lodging establishment sleeping room
17 per night or five per cent per ren tal term of such lodging facility;
18 (b) Be in addition to the charge for the lodging establishment sleeping roo m or
19 lodging facility and shall be in addition to any and all other taxes; and
20 (c) Be stated separately fr om all other charges and taxes.
21 (3) The pr oceeds of such tax shall be used by the city for the promot ion of
22 tourism.
23 (4) Such tax shall not become effective unless the governing body of the county
24 submits to the voters of the city , at any election available for the city , a pr oposal to
25 authorize the governing body of the city to impose the tax under this section.
26 3. (1) The question submitted for the tax authorized in this section shall be in
27 substantially the following form: "Shall ______ (insert city name) impose a tax on the
28 charges for all sleeping roo ms and on the charges for all short-term ren tals paid by the
29 transient guests of lodging establishments and lodging facilities situated in ______
30 (insert city name) at a rate of ______ (insert percen tage) per cent, the proceed s of which
31 shall be used solely for the pr omotion of tourism?".
32 (2) If a majority of the votes cast on the question by the qualified voters voting
33 ther eon ar e in favor of the question, the tax shall become effective on the first day of the
34 second calendar quarter following the calendar quarter in which the election was held.
HCS HB 2431 19
35 If a majority of the votes cast on the question by the qualified voters voting ther eon are
36 opposed to the question, the tax shall not become effective unless and until the question
37 is re submitted under this section to the qualified voters and such question is appr oved
38 by a majority of the qualified voters voting on the question.
39 4. (1) On and after the effective date of any tax authorized in this section, the
40 city may adopt one of the two following pr ovisions for the collection and administration
41 of the tax:
42 (a) The city may adopt rules and r egulations for the internal collection of such
43 tax by the city officers usually res ponsible for collection and administration of city
44 taxes; or
45 (b) The city may enter into an agr eement with the director of rev enue of the state
46 of Missouri for the purpose of collecting the tax authorized in this section.
47 (2) If a city adopts the internal collection of such tax under paragraph (a) of
48 subdivision (1) of this subsection, the city:
49 (a) Shall establish a fund for the deposit of all revenu es derived fr om such tax,
50 fr om which the city may disburse moneys for the sole purpose of the pr omotion of
51 tourism thr ough marketing, events, and constructing and maintaining tourism facilities;
52 and
53 (b) May collect a penalty of one per cent and interes t not to exceed two per cent
54 per month on unpaid taxes that are deemed delinquent thirty days after the last day of
55 each quarter .
56 (3) If such city enters into an agreement under paragraph (b) of subdivision (1)
57 of this subsection, the director of reve nue shall:
58 (a) Perform all functions incident to the administration, collection, enforcem ent,
59 and operation of such tax;
60 (b) Pr omulgate rules and r egulations pr escribing the forms and proce dures
61 under which the tax authorized in this section shall be collected and reported;
62 (c) Collect the tax authorized in this section; and
63 (d) Retain an amount not to exceed one percen t for cost of collection.
64 5. (1) After the initial bonds, if any , have been satisfied, the governing body of
65 such city may submit to the voters of the city , at any election available for the city , a
66 pr oposal to re peal the tax imposed under this section.
67 (2) The question submitted for such rep eal shall be in substantially the following
68 form: "Shall ______ (insert city name) repeal the tax imposed on the charges for all
69 sleeping ro oms and on the charges for all short-term ren tals paid by the transient guests
70 of lodging establishments and lodging facilities situated in ______ (insert city name) at a
71 rate of ______ (insert per centage) perc ent for the pr omotion of tourism?".
HCS HB 2431 20
72 (3) If a majority of the votes cast on the question by the qualified voters voting
73 ther eon ar e in favor of the question, the repeal shall become effective on December
74 thirty-first of the calendar year in which such appeal was appr oved. If a majority of the
75 votes cast on the question by the qualified voters voting ther eon ar e opposed to the
76 question, the rep eal shall not become effective unless and until the question is
77 r esubmitted under this subsection to the qualified voters and such question is appr oved
78 by a majority of the qualified voters voting on the question.
94.900. 1. (1) The governing body of the following cities may impose a tax as
2 provided in this section:
3 (a) Any city of the third classification with more than ten thousand eight hundred but
4 less than ten thousand nine hundred inhabitants located at least partly within a county of the
5 first classification with more than one hundred eighty-four thousand but less than one
6 hundred eighty-eight thousand inhabitants;
7 (b) Any city of the fourth classification with more than four thousand five hundred
8 but fewer than five thousand inhabitants;
9 (c) Any city of the fourth classification with more than eight thousand nine hundred
10 but fewer than nine thousand inhabitants;
11 (d) Any home rule city with more than forty-eight thousand but fewer than forty-nine
12 thousand inhabitants;
13 (e) Any home rule city with more than seventy-three thousand but fewer than
14 seventy-five thousand inhabitants;
15 (f) Any city of the fourth classification with more than thirteen thousand five hundred
16 but fewer than sixteen thousand inhabitants;
17 (g) Any city of the fourth classification with more than seven thousand but fewer than
18 eight thousand inhabitants;
19 (h) Any city of the fourth classification with more than four thousand but fewer than
20 four thousand five hundred inhabitants and located in any county of the first classification
21 with more than one hundred fifty thousand but fewer than two hundred thousand inhabitants;
22 (i) Any city of the third classification with more than thirteen thousand but fewer than
23 fifteen thousand inhabitants and located in any county of the third classification without a
24 township form of government and with more than thirty-three thousand but fewer than thirty-
25 seven thousand inhabitants;
26 (j) Any city of the fourth classification with more than three thousand but fewer than
27 three thousand three hundred inhabitants and located in any county of the third classification
28 without a township form of government and with more than eighteen thousand but fewer than
29 twenty thousand inhabitants and that is not the county seat of such county;
HCS HB 2431 21
30 (k) Any city with more than ten thousand but fewer than eleven thousand inhabitants
31 and partially located in a county with more than two hundred thirty thousand but fewer than
32 two hundred sixty thousand inhabitants;
33 (l) Any city with mor e than thr ee thousand four hundred but fewer than thr ee
34 thousand eight hundred inhabitants and located in a county with mor e than one million
35 inhabitants;
36 (m) Any city with more than four thousand nine hundred but fewer than five thousand
37 six hundred inhabitants and located in a county with more than thirty thousand but fewer than
38 thirty-five thousand inhabitants;
39 [ (m) ] (n) Any city with more than twelve thousand five hundred but fewer than
40 fourteen thousand inhabitants and that is the county seat of a county with more than twenty-
41 two thousand but fewer than twenty-five thousand inhabitants;
42 [ (n) ] (o) Any village with more than four hundred thirty but fewer than four hundred
43 eighty inhabitants and partially located in a county with more than forty thousand but fewer
44 than fifty thousand inhabitants and with a county seat with more than two thousand but fewer
45 than six thousand inhabitants;
46 [ (o) ] (p) Any city with more than sixteen thousand but fewer than eighteen thousand
47 inhabitants and located in more than one county;
48 [ (p) ] (q) Any city with more than twelve thousand five hundred but fewer than
49 fourteen thousand inhabitants and located in a county with more than twenty-two thousand
50 but fewer than twenty-five thousand inhabitants and with a county seat with more than nine
51 hundred but fewer than one thousand four hundred inhabitants;
52 [ (q) ] (r) Any city with more than fifty-one thousand but fewer than fifty-eight
53 thousand inhabitants and located in more than one county;
54 [ (r) ] (s) Any city with more than eight thousand but fewer than nine thousand
55 inhabitants and that is the county seat of a county with more than nineteen thousand but fewer
56 than twenty-two thousand inhabitants; [or
57 (s) ] (t) Any city with more than one hundred sixty-five but fewer than one hundred
58 eighty-five inhabitants and located in a county with more than eleven thousand but fewer than
59 twelve thousand five hundred inhabitants and with a county seat with more than four
60 thousand but fewer than five thousand inhabitants; [or
61 (t) ] (u) Any city with more than two thousand one hundred fifty but fewer than two
62 thousand four hundred inhabitants and located in a county with more than seven hundred
63 thousand but fewer than eight hundred thousand inhabitants ;
64 (v) Any city with mor e than four thousand four hundred but fewer than four
65 thousand nine hundr ed inhabitants and that is the county seat of a county with mor e
66 than thirty thousand but fewer than thirty-five thousand inhabitants; or
HCS HB 2431 22
67 (w) Any city with mor e than five thousand six hundre d but fewer than six
68 thousand thr ee hundred inhabitants and that is the county seat of a county with mor e
69 than twenty-two thousand but fewer than twenty-five thousand inhabitants .
70 (2) The governing body of any city listed in subdivision (1) of this subsection is
71 hereby authorized to impose, by ordinance or order , a sales tax in the amount of up to one-half
72 of one percent on all retail sales made in such city which are subject to taxation under the
73 provisions of sections 144.010 to 144.525 for the purpose of improving the public safety for
74 such city , which shall be limited to expenditures on equipment, salaries and benefits, and
75 facilities for police, fire and emer gency medical providers. The tax authorized by this section
76 shall be in addition to any and all other sales taxes allowed by law , except that no ordinance or
77 order imposing a sales tax pursuant to the provisions of this section shall be ef fective unless
78 the governing body of the city submits to the voters of the city , at a county or state general,
79 primary or special election, a proposal to authorize the governing body of the city to impose a
80 tax.
81 2. If the proposal submitted involves only authorization to impose the tax authorized
82 by this section, the ballot of submission shall contain, but need not be limited to, the
83 following language:
84 Shall the city of _________ (city's name) impose a citywide sales
85 tax of _________ (insert amount) for the purpose of improving
86 the public safety of the city?
87 YES NO
88 If you are in favor of the question, place an "X" in the box
89 opposite "YES". If you are opposed to the question, place an
90 "X" in the box opposite "NO".
91
92 If a majority of the votes cast on the proposal by the qualified voters voting thereon are in
93 favor of the proposal submitted pursuant to this subsection, then the ordinance or order and
94 any amendments thereto shall be in ef fect on the first day of the second calendar quarter after
95 the director of revenue receives notification of adoption of the local sales tax. If a proposal
96 receives less than the required majority , then the governing body of the city shall have no
97 power to impose the sales tax herein authorized unless and until the governing body of the
98 city shall again have submitted another proposal to authorize the governing body of the city to
99 impose the sales tax authorized by this section and such proposal is approved by the required
100 majority of the qualified voters voting thereon. However , in no event shall a proposal
101 pursuant to this section be submitted to the voters sooner than twelve months from the date of
102 the last proposal pursuant to this section.
HCS HB 2431 23
103 3. All revenue received by a city from the tax authorized under the provisions of this
104 section shall be deposited in a special trust fund and shall be used solely for improving the
105 public safety for such city for so long as the tax shall remain in ef fect.
106 4. Once the tax authorized by this section is abolished or is terminated by any means,
107 all funds remaining in the special trust fund shall be used solely for improving the public
108 safety for the city . Any funds in such special trust fund which are not needed for current
109 expenditures may be invested by the governing body in accordance with applicable laws
110 relating to the investment of other city funds.
111 5. All sales taxes collected by the director of the department of revenue under this
112 section on behalf of any city , less one percent for cost of collection which shall be deposited
113 in the state's general revenue fund after payment of premiums for surety bonds as provided in
114 section 32.087, shall be deposited in a special trust fund, which is hereby created, to be
115 known as the "City Public Safety Sales T ax T rust Fund". The moneys in the trust fund shall
116 not be deemed to be state funds and shall not be commingled with any funds of the state. The
117 provisions of section 33.080 to the contrary notwithstanding, money in this fund shall not be
118 transferred and placed to the credit of the general revenue fund. The director of the
119 department of revenue shall keep accurate records of the amount of money in the trust and
120 which was collected in each city imposing a sales tax pursuant to this section, and the records
121 shall be open to the inspection of of ficers of the city and the public. Not later than the tenth
122 day of each month the director of the department of revenue shall distribute all moneys
123 deposited in the trust fund during the preceding month to the city which levied the tax; such
124 funds shall be deposited with the city treasurer of each such city , and all expenditures of funds
125 arising from the trust fund shall be by an appropriation act to be enacted by the governing
126 body of each such city . Expenditures may be made from the fund for any functions
127 authorized in the ordinance or order adopted by the governing body submitting the tax to the
128 voters.
129 6. The director of the department of revenue may make refunds from the amounts in
130 the trust fund and credited to any city for erroneous payments and overpayments made, and
131 may redeem dishonored checks and drafts deposited to the credit of such cities. If any city
132 abolishes the tax, the city shall notify the director of the department of revenue of the action at
133 least ninety days prior to the effectiv e date of the repeal and the director of the department of
134 revenue may order retention in the trust fund, for a period of one year , of two percent of the
135 amount collected after receipt of such notice to cover possible refunds or overpayment of the
136 tax and to redeem dishonored checks and drafts deposited to the credit of such accounts.
137 After one year has elapsed after the ef fective date of abolition of the tax in such city , the
138 director of the department of revenue shall remit the balance in the account to the city and
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139 close the account of that city . The director of the department of revenue shall notify each city
140 of each instance of any amount refunded or any check redeemed from receipts due the city .
141 7. Except as modified in this section, all provisions of sections 32.085 and 32.087
142 shall apply to the tax imposed pursuant to this section.
143 8. If any city in subsection 1 of this section enacts the tax authorized in this section,
144 the city shall budget an amount to public safety that is no less than the amount budgeted in the
145 year immediately preceding the enactment of the tax. The revenue from the tax shall
146 supplement and not replace amounts budgeted by the city .
Section B. Because immediate action is necessary to provide funding for public
2 safety , the repeal and reenactment of section 94.900 of this act is deemed necessary for the
3 immediate preservation of the public health, welfare, peace, and safety and is hereby declared
4 to be an emer gency act within the meaning of the constitution, and the repeal and reenactment
5 of section 94.900 of this act shall be in full force and effect upon its passage and approval.
✔
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