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SECOND REGULAR SESSION
HOUSE BILL NO. 3149
103RD GENERAL ASSEMBL Y
INTRODUCED BY REPRESENT A TIVE CHRIST .
4612H.01I JOSEPH ENGLER, Chief Clerk
AN ACT
T o repeal section 67.547, RSMo, and to enact in lieu thereof two new sections relating to a
sales tax for early childhood educational services.
Be it enacted by the General Assembly of the state of Missouri, as follows:
Section A. Section 67.547, RSMo, is repealed and two new sections enacted in lieu
2 thereof, to be known as sections 67.547 and 67.5420, to read as follows:
67.547. 1. In addition to the tax authorized by section 67.505, any county as defined
2 in section 67.750 may , by a majority vote of its governing body , impose an additional county
3 sales tax on all sales which are subject to taxation under the provisions of sections 144.010 to
4 144.525. The tax authorized by this section shall be in addition to any and all other sales tax
5 allowed by law; except that no ordinance or order imposing a sales tax under the provisions of
6 this section shall be ef fective unless the governing body of the county submits to the voters of
7 the county , at a county or state general, primary or special election, a proposal to authorize the
8 governing body of the county to impose such tax.
9 2. The ballot of submission shall contain, but need not be limited to the following
10 language:
11 Shall the county of ______ (county's name) impose a countywide
12 sales tax of ______ (insert rate) percent for the purpose of _____
13 _ (insert purpose)?
14 YES NO
15 If you are in favor of the question, place an "X" in the box
16 opposite "YES". If you are opposed to the question, place an
17 "X" in the box opposite "NO".
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.
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19 If a majority of the votes cast on the proposal by the qualified voters voting thereon are in
20 favor of the proposal, then the ordinance or order and any amendments thereto shall be in
21 ef fect. If a majority of the votes cast by the qualified voters voting are opposed to the
22 proposal, then the governing body of the county shall have no power to impose the sales tax
23 as herein authorized unless and until the governing body of the county submits another
24 proposal to authorize the governing body of the county to impose the sales tax under the
25 provisions of this section and such proposal is approved by a majority of the qualified voters
26 voting thereon. A county shall not submit to the voters a proposed sales tax under this section
27 for a period of two years from the date of an election in which the county previously
28 submitted to the voters a proposed sales tax under this section, regardless of whether the
29 initial proposed sales tax was approved or disapproved by the voters. The revenue collected
30 from the sales tax authorized under this section shall only be used for the purpose approved
31 by voters of the county .
32 3. (1) The sales tax may be imposed at a rate of one-eighth of one percent, one-fourth
33 of one percent, three-eighths of one percent, or one-half of one percent on the receipts from
34 the sale at retail of all tangible personal property or taxable services at retail within any
35 county adopting such tax if such property and services are subject to taxation by the state of
36 Missouri under the provisions of sections 144.010 to 144.525. In any city not within a county
37 or any county described in subsection 5 of this section, no sales tax for the purpose of funding
38 zoological activities and zoological facilities as those terms are defined in section 184.500
39 shall exceed a rate of one-eighth of one percent unless the sales tax was levied and collected
40 before August 28, 2017. Beginning August 28, 2017, no county shall submit to the voters any
41 proposal that results in a combined rate of sales taxes adopted under this section in excess of
42 one percent.
43 (2) Notwithstanding the provisions of subdivision (1) of this subsection to the
44 contrary , beginning August 28, 2025, a county with more than eight thousand but fewer than
45 eight thousand nine hundred inhabitants and with a county seat with more than seven hundred
46 thirty but fewer than eight hundred inhabitants may impose a sales tax that results in a
47 combined rate of sales tax adopted pursuant to this section in excess of one percent, but not in
48 excess of one and one-half percent, provided that any such sales tax shall be for the purpose
49 of providing law enforcement services. All sales tax elections conducted during the
50 November 8, 2022, general election shall be deemed in compliance with this subdivision,
51 provided that the total combined sales tax rate adopted pursuant to this section does not
52 exceed one and one-half percent.
53 4. Except as modified in this section, all provisions of sections 32.085 and 32.087
54 shall apply to the tax imposed under this section.
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55 5. In any first class county having a charter form of government and having a
56 population of nine hundred thousand or more, the proceeds of the sales tax authorized by this
57 section shall be distributed so that an amount equal to three-eighths of the proceeds of the tax
58 shall be distributed to the county and the remaining five-eighths shall be distributed to the
59 cities, towns and villages and the unincorporated area of the county on the ratio that the
60 population of each bears to the total population of the county . Three-eighths of the tax rate
61 adopted by such a county shall be included in the calculation of the county's one percent
62 combined tax rate ceiling provided in subsection 3 of this section. The population of each
63 city , town or village and the unincorporated area of the county and the total population of the
64 county shall be determined on the basis of the most recent federal decennial census. The
65 provisions of this subsection shall not apply if the revenue collected is used to support
66 zoological activities of the zoological subdistrict as defined under section 184.352. The
67 pr ovisions of this subsection shall not apply if the revenu e collected is used for the
68 purpose of early childhood education services, and such r evenues shall be deposited in
69 the early childhood education fund and administered pursuant to section 67.5420.
70 6. Except as prohibited under section 184.353, residents of any county that does not
71 adopt a sales tax under this section for the purpose of supporting zoological activities may be
72 char ged an admission fee for zoological facilities, programs, or events that are not part of the
73 zoological subdistrict defined under subdivision (15) of section 184.352 as of August 28,
74 2017.
75 7. In any county of the second classification with more than nineteen thousand seven
76 hundred but fewer than nineteen thousand eight hundred inhabitants, the proceeds of the sales
77 tax authorized by this section shall be distributed so that an amount equal to three-fourths of
78 the proceeds of the tax shall be distributed to the county and the remaining one-fourth shall be
79 distributed equally among the incorporated cities, towns, and villages of the county . Upon
80 request from any city , town, or village within the county , the county shall make available for
81 inspection the distribution report provided to the county by the department of revenue. Any
82 expenses incurred by the county in supplying such report to a city , town, or village shall be
83 paid by such city , town, or village.
84 8. In any first class county having a charter form of government and having a
85 population of nine hundred thousand or more, no tax shall be imposed pursuant to this section
86 for the purpose of funding in whole or in part the construction, operation or maintenance of a
87 sports stadium, field house, indoor or outdoor recreational facility , center , playing field,
88 parking facility or anything incidental or necessary to a complex suitable for any type of
89 professional sport or recreation, either upon, above or below the ground.
90 9. No county in this state, other than a county with a charter form of government and
91 with more than nine hundred fifty thousand inhabitants and a city not within a county , shall
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92 impose a tax under this section for the purpose of funding in whole or in part the construction,
93 operation, or maintenance of any zoological activities, zoological facilities, zoological
94 or ganizations, the metropolitan zoological park and museum district as created under section
95 184.350, or any zoological boards.
96 10. The director of revenue may authorize the state treasurer to make refunds from
97 the amounts in the trust fund and credited to any county for erroneous payments and
98 overpayments made, and may redeem dishonored checks and drafts deposited to the credit of
99 such counties. If any county abolishes the tax, the county shall notify the director of revenue
100 of the action at least ninety days prior to the ef fective date of the repeal and the director of
101 revenue may order retention in the trust fund, for a period of one year , of two percent of the
102 amount collected after receipt of such notice to cover possible refunds or overpayment of the
103 tax and to redeem dishonored checks and drafts deposited to the credit of such accounts.
104 After one year has elapsed after the effectiv e date of abolition of the tax in such county , the
105 director of revenue shall remit the balance in the account to the county and close the account
106 of that county . The director of revenue shall notify each county of each instance of any
107 amount refunded or any check redeemed from receipts due the county .
108 1 1. No revenue received from a tax for the purpose of funding zoological activities in
109 any county shall be used for the benefit of any entity that has ever been named Grant's Farm
110 or is located at ten thousand five hundred one Gravois Road, Saint Louis, Missouri, or
111 successor address, or to supplant any funding received from the metropolitan zoological park
112 and museum district established under section 184.350.
67.5420 . 1. Notwithstanding any pro vision of law to the contrary , all re venues
2 generated by any tax imposed by a county or by a city not within a county and appr oved
3 by the voters for the purposes of establishing an early childhood education fund to
4 impr ove the quality of, affordability of, and access to early childhood development
5 pr ograms for children aged five years and younger may be deposited in the county
6 tr easury or , in a city not within a county , to a board of dir ectors established pursuant to
7 section 210.861, to the cred it of a special "Early Childhood Education Fund" to
8 accomplish the purposes set out here in and shall be used for no other purpose.
9 2. (1) The administrative control and management of the funds in the early
10 childhood education fund and all pr ograms to be funded ther efr om shall res t solely with
11 the board of dir ectors established pursuant to section 210.861. The board shall not be
12 mandated to expend funds by an act of state legislation without a majority vote of the
13 voters of the county or city not within a county . The board of directors shall use or
14 disburse the funds in the early childhood education fund to pr ovide and administer
15 pr ograms improv ing the quality , affordability , and access to early childhood
1 6 development pr ograms for childr en aged five years and younger , prioritizing childr en
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17 in financial need. The funds may be used for early education and car e pro vided by
18 public, private, not-for -profit, and for -pr ofit entities licensed, license-exempt, or
19 r egister ed by the Missouri department of elementary and secondary education,
20 including pre schools, child care centers, nursery schools, local education agencies,
21 Head Start and early Head Start pr ograms, informal child car e pr oviders and
22 independent and system-affiliated family child care homes, and transportation relat ed
23 to same.
24 (2) The board of dir ectors may contract with any person or entity to provi de
25 pr ograms or services relat ing to the pro grams described in subdivision (1) of this
26 subsection and may place conditions on the use of such funds. The board shall res erve
27 the right to audit the expenditur e of any and all funds. The board may establish
28 eligibility standards for the recei pt and use of such funds. No member of the board shall
29 serve on the governing body , have any financial interes t in, or be employed by any entity
30 that is a r ecipient of funds fr om the early childhood education fund.
31 (3) The board of direc tors may accept any gift of pr operty or moneys for the use
32 and benefit of the persons to be served thr ough the pr ograms established and funded
33 under this section and may sell or exchange any such pr operty so long as such sale or
34 exchange is in the best intere sts of the progra ms pr ovided under this section and the
35 pr oceeds from such sale or exchange ar e used exclusively to fund such pro grams. The
36 board of dir ectors may solicit, accept, and expend grants fro m private or public entities
37 and enter into agr eements to effectuate such grants so long as the transaction is in the
38 best interes t of the pr ograms pr ovided by the board and the pro ceeds ar e used
39 exclusively to fund such prog rams.
40 (4) The prov isions of subsections 3 to 6 of section 210.861 shall not apply to
41 r evenues deposited into the early childhood education fund and administered pursuant
42 to this subsection.
✔
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