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SECOND REGULAR SESSION
HOUSE BILL NO. 3143
103RD GENERAL ASSEMBL Y
INTRODUCED BY REPRESENT A TIVE P ARKER.
6527H.01I JOSEPH ENGLER, Chief Clerk
AN ACT
T o amend chapter 67, RSMo, by adding thereto one new section relating to county senior
services sales taxes.
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 67.998, to read as follows:
67.998. 1. The governing body of any county may impose, by order or
2 ordinance, a sales tax on all ret ail sales made within the county that ar e subject to sales
3 tax under chapter 144. The tax authorized in this section shall not exceed one-fourth of
4 one per cent, and shall be imposed solely for the purpose of funding senior services by
5 the county . Revenue collected under this section, except for one per cent for the cost of
6 collection, shall be used solely to fund any service or activity deemed necessary by the
7 senior service tax commission established in this section. The tax authorized in this
8 section shall be in addition to all other sales taxes imposed by law , and shall be stated
9 separately fr om all other charges and taxes. The order or ordinance shall not become
10 effective unless the governing body of the county submits to the voters res iding within
11 the county at a state general, primary , or special election a pr oposal to authorize the
12 governing body of the county to impose a tax under this section.
13 2. The ballot of submission for the tax authorized in this section shall be in
14 substantially the following form:
15 Shall ______ (insert the name of the county) impose a sales tax at a
16 rate of ______ (insert rate of percen t) per cent, with the rev enue
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.
17 fr om the tax to be used solely to fund senior services pr ovided by
18 the county?
19 YES NO
20 If you ar e in favor of the question, place an "X" in the box opposite
21 "YES". If you are opposed to the question, place an "X" in the
22 box opposite "NO".
23
24 If a majority of the votes cast on the question by the qualified voters voting ther eon are
25 in favor of the question, the tax shall become effective on the first day of the second
26 calendar quarter immediately following the appr oval of the tax or notification to the
27 department of r evenue if such tax will be administered by the department of r evenue. If
28 a majority of the votes cast on the question by the qualified voters voting ther eon are
29 opposed to the question, the tax shall not become effective unless and until the question
30 is re submitted under this section to the qualified voters and such question is appr oved
31 by a majority of the qualified voters voting on the question.
32 3. On or after the effective date of any tax authorized under this section, the
33 county that imposed the tax shall enter into an agr eement with the dir ector of the
34 department of reven ue for the purpose of collecting the tax authorized in this section.
35 On or after the effective date of the tax, the dire ctor of revenu e shall be responsible for
36 the administration, collection, enforcem ent, and operation of the tax and sections 32.085
37 and 32.087 shall apply . All rev enue collected under this section by the dir ector of the
38 department of reven ue on behalf of any county , except for one per cent for the cost of
39 collection, which shall be deposited in the state's general revenu e fund, shall be
40 deposited in a special trust fund, which is hereb y crea ted and shall be known as the
41 "Senior Services Sales T ax T rust Fund", and shall be used solely for the designated
42 purposes. Moneys in the fund shall not be deemed to be state funds and shall not be
43 commingled with any funds of the state. The dir ector may make refu nds fr om the
44 amounts in the trust fund and cr edited to the county for err oneous payments and
45 overpayments made, and may redeem dishonored checks and drafts deposited to the
46 cr edit of such county . Any moneys in the special trust fund that are not needed for
47 curr ent expenditur es shall be invested in the same manner as other moneys are invested.
48 Any interes t and moneys earned on such investments shall be cr edited to the fund.
49 4. In order to permit sellers r equir ed to collect and report the sales tax to collect
50 the amount requ ired to be r eported and rem itted, but not to change the req uirements of
51 r eporting or rem itting the tax or to serve as a levy of the tax, and in order to avoid
52 fractions of pennies, the governing body of the county may authorize the use of a
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53 bracket system similar to such system authorized in section 144.285. Notwithstanding
54 the provi sions of section 144.285, a bracket system established under this subsection
55 shall be used where the sales tax authorized in this section is imposed and shall apply to
56 all taxable transactions. Beginning with the effective date of the tax, every r etailer in the
57 county shall add the sales tax to the sale price, and this tax shall be a debt of the
58 pur chaser to the ret ailer until paid, and shall be recovera ble at law in the same manner
59 as the pur chase price. For purposes of this section, all ret ail sales shall be deemed to be
60 consummated at the place of business of the r etailer .
61 5. All applicable pr ovisions in sections 144.010 to 144.525 governing the state
62 sales tax, and section 32.057, the uniform confidentiality provi sion, shall apply to the
63 collection of the tax, and all exemptions granted to agencies of government,
6 4 organizations, and persons under sections 144.010 to 144.525 ar e her eby made
65 applicable to the imposition and collection of the tax. The same sales tax permit,
66 exemption certificate, and reta il certificate requ ired by sections 144.010 to 144.525 for
67 the administration and collection of the state sales tax shall satisfy the req uire ments of
68 this section, and no additional permit or exemption certificate or ret ail certificate shall
69 be r equir ed, except that the direc tor of rev enue may pr escribe a form of exemption
70 certificate for an exemption fr om the tax. All discounts allowed the ret ailer under the
71 state sales tax for the collection of and for payment of taxes are her eby allowed and
72 made applicable to the tax. The penalties for violations pr ovided in section 32.057 and
73 sections 144.010 to 144.525 are her eby made applicable to violations of this section. If
74 any person is delinquent in the payment of the amount requ ired to be paid under this
75 section, or in the event a determination has been made against the person for taxes and
76 penalty under this section, the limitation for bringing suit for the collection of the
77 delinquent tax and penalty shall be the same as the limitation pr ovided in sections
78 144.010 to 144.525.
79 6. The governing body of any county that has adopted the sales tax authorized in
80 this section may submit the question of rep eal of the tax to the voters on any date
81 available for elections for the county . The ballot of submission shall be in substantially
82 the following form:
83 Shall ______ (insert the name of the county) r epeal the sales tax
84 imposed at a rate of ______ (insert rate of per cent) per cent for the
85 purpose of funding senior services prog rams provi ded by the
86 county?
87 YES NO
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88 If you ar e 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
90 box opposite "NO".
91
92 If a majority of the votes cast on the question by the qualified voters voting ther eon are
93 in favor of rep eal, that repeal shall become effective on December thirty-first of the
94 calendar year in which such repeal was appr oved. If a majority of the votes cast on the
95 question by the qualified voters voting ther eon ar e opposed to the r epeal, the sales tax
96 authorized in this section shall rem ain effective until the question is r esubmitted under
97 this section to the qualified voters and the repea l is appr oved by a majority of the
98 qualified voters voting on the question.
99 7. Whenever the governing body of any county that has adopted the sales tax
100 authorized in this section r eceives a petition, signed by ten percen t of the register ed
101 voters of the county voting in the last gubernatorial election, calling for an election to
102 r epeal the sales tax imposed under this section, the governing body shall submit to the
103 voters of the county a pr oposal to repe al the tax. If a majority of the votes cast on the
104 question by the qualified voters voting ther eon are in favor of the repeal , the repea l shall
105 become effective on December thirty-first of the calendar year in which such repeal was
106 appr oved. If a majority of the votes cast on the question by the qualified voters voting
107 ther eon ar e opposed to the rep eal, the sales tax authorized in this section shall r emain
108 effective until the question is res ubmitted under this section to the qualified voters and
109 the repea l is appr oved by a majority of the qualified voters voting on the question.
110 8. If the tax is r epealed or terminated by any means, all moneys r emaining in the
111 special trust fund shall continue to be used solely for the designated purposes, and the
112 county shall notify the dir ector of the department of rev enue of the action at least thirty
113 days before the effective date of the rep eal and the dir ector may order ret ention in the
114 trust fund, for a period of one year , of two per cent of the amount collected after receipt
115 of such notice to cover possible r efunds or overpayment of the tax and to redeem
116 dishonor ed checks and drafts deposited to the credi t of such accounts. After one year
117 has elapsed after the effective date of abolition of the tax in such county , the dir ector
118 shall rem it the balance in the account to the county and close the account of that county .
119 The dir ector shall notify each county of each instance of any amount refu nded or any
120 check redeemed fr om recei pts due the county .
121 9. Each county imposing the tax authorized in this section shall establish a senior
122 services tax commission to administer the sales tax re venue dedicated to pr oviding
123 senior services. Such commission shall consist of seven members appointed by the
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124 county commission. The county commission shall determine the qualifications, terms of
125 office, compensation, powers, duties, r estrictions, pro cedur es, and all other necessary
126 functions of the commission.
✔
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