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SECOND REGULAR SESSION
HOUSE BILL NO. 3312
103RD GENERAL ASSEMBL Y
INTRODUCED BY REPRESENT A TIVE HARBISON.
4750H.01I JOSEPH ENGLER, Chief Clerk
AN ACT
T o amend chapter 67, RSMo, by adding thereto one new section relating to a sales tax pilot
program.
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 67.2070, to read as follows:
67.2070. 1. As used in this section, the following terms mean:
2 (1) "Department", the state department of reve nue;
3 (2) "Purc haser", a resi dent of a pur chaser's county who pur chases fr om a seller
4 in a seller's county a good that is subject to a local sales tax imposed in such seller's
5 county;
6 (3) "Purch aser's county", any of the following:
7 (a) A county with mor e than nine thousand nine hundred but fewer than eleven
8 thousand inhabitants and with a county seat with mor e than one thousand but fewer
9 than one thousand five hundred inhabitants;
10 (b) A county with mor e than eight thousand nine hundre d but fewer than nine
11 thousand nine hundr ed inhabitants and with a county seat with mor e than one thousand
12 but fewer than two thousand inhabitants;
13 (c) A county with mor e than twelve thousand five hundred but fewer than
14 fourteen thousand inhabitants and with a county seat with mor e than four thousand but
15 fewer than five thousand inhabitants;
16 (d) A county with mor e than six thousand but fewer than seven thousand
17 inhabitants and with a county seat with fewer than thr ee hundred inhabitants;
EXPLANA TION — Matter enclosed in bold-faced brackets [thus] in the above bill is not enacted and is
intended to be omitted from the law . Matter in bold-face type in the above bill is proposed language.
18 (e) A county with mor e than seven thousand but fewer than eight thousand
19 inhabitants and with a county seat with mor e than four hundred eighty but fewer than
20 one thousand inhabitants;
21 (f) A county with mor e than twenty-two thousand but fewer than twenty-five
22 thousand inhabitants and with a county seat with mor e than two thousand thr ee
23 hundr ed but fewer than four thousand inhabitants; and
24 (g) A county with mor e than nine thousand nine hundred but fewer than eleven
25 thousand inhabitants and with a county seat with mor e than thr ee hundr ed but fewer
26 than six hundred inhabitants;
27 (4) "Seller", an individual or entity with annual gr oss receip ts of twelve million
28 dollars or mor e res ulting fr om the sale of goods within this state;
29 (5) "Seller's county", any of the following:
30 (a) A county with mor e than eighty thousand but fewer than one hundr ed
31 thousand inhabitants and with a county seat with mor e than thirteen thousand but
32 fewer than seventeen thousand inhabitants;
33 (b) A county with mor e than two hundred thousand but fewer than two hundr ed
34 thirty thousand inhabitants; and
35 (c) A county with mor e than sixty thousand but fewer than seventy thousand
36 inhabitants;
37 (6) "Senior citizen", an individual who is:
38 (a) A re sident of a purc haser's county;
39 (b) Sixty-five years of age or older; and
40 (c) A member of a household with a total annual income that does not exceed
41 ninety thousand dollars;
42 (7) "Unique transaction code" or "UTC", a number creat ed by the department
43 that r epresent s each pur chaser's county or any county that is not a purch aser's county;
44 (8) "V eteran", an individual who:
45 (a) Is a res ident of this state; and
46 (b) Has been separated under honorable conditions fr om active service in:
47 a. Any branch of the Armed For ces of the United States;
48 b. Any res erve component of the Armed For ces of the United States;
49 c. The National Guard of this state as defined in 32 U.S.C. Section 101, as
50 amended; or
51 d. Any defense for ce of this state as described in 32 U.S.C. Section 109, as
52 amended.
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53 2. (1) There is hereby established a pilot pr ogram to transfer sales tax rev enues
54 fr om reta il sale transactions in a seller's county by a purch aser to the appr opriate
55 pur chaser's county for res idential re al pr operty tax repl acement purposes.
56 (2) Such pro gram shall apply only to pur chases made:
57 (a) By a res ident of a pur chaser's county; and
58 (b) Fr om a seller located in a seller's county .
59 (3) The revenu es transferre d under such prog ram shall be used as pr ovided in
60 this section solely to eliminate the res idential r eal pr operty tax liability incurr ed by
61 veterans. Any rem aining funds shall be used to redu ce up to thirty per cent of the
62 r esidential real pro perty tax liability incurr ed by senior citizens, with any further
63 r emaining funds credi ted to the general revenu e of the county .
64 (4) Such pro gram shall expir e six years after the effective date of this section.
65 3. (1) The department shall establish, by rule, a unique transaction code for
66 each pur chaser's county , a separate unique transaction code for all other counties, and
67 pr ocedur es for using such unique transaction codes.
68 (2) The department shall prov ide such UTCs and proc edures to each seller in
69 each seller's county for use at r etail sale transactions between a pur chaser and a seller .
70 (3) Such pro cedur es shall include, but not be limited to:
71 (a) A pr ocess for a seller to determine the appr opriate UTC associated with a
72 customer each time a customer completes a purch ase fr om a seller in a seller's county;
73 and
74 (b) A method for a pur chaser to provi de the appr opriate UTC at each self-
75 service checkout system pr ovided by a seller in a seller's county .
76 4. (1) All sales tax reven ues derived fr om ret ail sale transactions in a seller's
77 county by a purch aser that ar e subject to a sales tax levied by the governing body of a
78 seller's county shall be collected by the dir ector of the department under this section on
79 behalf of the seller's county . Such r evenues, less one percen t for cost of collection, which
80 shall be deposited in the state's general rev enue fund after payment of pr emiums for
81 sur ety bonds as provi ded in section 32.087, shall be deposited in a special trust fund,
82 which is her eby creat ed, to be known as the "Local County Destination Sales T ax Pilot
83 Pr ogram T rust Fund".
84 (2) The moneys in the trust fund shall not be deemed to be state moneys and
85 shall not be commingled with any moneys of the state. The dir ector of the department
86 shall keep accurate reco rds of the amount of moneys in the trust fund, the amount
87 collected in each seller's county , and the amount to be distributed to each pur chaser's
88 county . The record s shall be open to the inspection of officers of the county and the
89 public.
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90 (3) The dir ector of the department may authorize the state trea sur er to make
91 r efunds fr om the amounts in the trust fund and credi ted to a county for erro neous
92 payments and overpayments made and may redeem dishonor ed checks and drafts
93 deposited to the credi t of such counties and municipalities.
94 (4) Not later than the tenth day of each month the dir ector of the department
95 shall distribute all moneys deposited in the trust fund during the pre ceding month to the
96 appr opriate pur chaser's county . Such moneys shall be deposited with the county
97 tr easur er of each such county .
98 5. (1) Upon receip t of moneys fr om the department under this section, a
99 pur chaser's county shall deposit such moneys in a special trust fund to be used solely for
100 the designated purposes. Any moneys in the special trust fund that are not needed for
101 curr ent expenditur es may be invested in the same manner as other moneys are invested.
102 Any interes t and moneys earned on such investments shall be cred ited to the special
103 trust fund.
104 (2) Beginning on July first of the calendar year immediately following the
105 effective date of this section and in July of each subsequent calendar year , a pur chaser's
106 county that r eceives moneys under this section shall amend the county budget, as
107 pr ovided in chapter 50, to pr ovide for an appr opriation of the moneys in the special
108 trust fund for the designated purposes and in the per centages described in subdivision
109 (3) of this subsection.
110 (3) The moneys in the special trust fund shall be used solely for repl acing moneys
111 lost because of a red uction or elimination of veterans' res idential real pr operty tax
112 liability . Any rem aining funds shall be used to r educe up to thirty per cent of the
113 r esidential real pro perty tax liability incurr ed by senior citizens, with any further
114 r emaining funds credi ted to the general revenu e of the county .
115 6. The department may pr omulgate all necessary rules and r egulations for the
116 administration of this section. Any rule or portion of a rule, as that term is defined in
117 section 536.010, that is crea ted under the authority delegated in this section shall
118 become effective only if it complies with and is subject to all of the provi sions of chapter
119 536 and, if applicable, section 536.028. This section and chapter 536 are nonseverable
120 and if any of the powers vested with the general assembly pursuant to chapter 536 to
121 r eview , to delay the effective date, or to disappr ove and annul a rule are subsequently
122 held unconstitutional, then the grant of rulemaking authority and any rule pr oposed or
123 adopted after the effective date of this act shall be invalid and void.
✔
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