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SECOND REGULAR SESSION
SENATE BILL NO. 1040
103RD GENERAL ASSEMBLY
INTRODUCED BY SENATOR ROBERTS.
4779S.01I KRISTINA MARTIN, Secretary
AN ACT
To amend chapter 67, RSMo, by adding thereto one new section relating to a sales tax for special
educational services.
Be it enacted by the General Assembly of the State of Missouri, as follows:
Section A. Chapter 67, RSMo, is amended by adding thereto 1
one new section, to be known as section 67.1790, to read as 2
follows:3
67.1790. 1. The board of education of a metropolitan 1
school district may impose a sales tax on all retail sales 2
made within the district that are subject to sales tax under 3
chapter 144 for the purpose of funding special educational 4
services in the district. The tax shall not exceed one 5
quarter of one percent and shall be imposed solely for the 6
purpose of funding special educational services in the 7
district. The tax authorized in this section shall be in 8
addition to all other sales taxes imposed by law and shall 9
be stated separately from all other charges and taxes. The 10
sales tax authorized pursuant to this section shall not 11
become effective unless the board of education of the 12
metropolitan district submits to the voters residing within 13
the district, at a general election, a proposal to authorize 14
the school board of the metropolitan district to impose a 15
tax under this section. 16
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2. The question of whether the tax authorized by this 17
section shall be imposed shall be submitted in substantially 18
the following form: 19
If a majority of the votes cast on the question by the 29
qualified voters voting thereon are in favor of the 30
question, the sales tax shall become effective on the first 31
day of the second calendar quarter after the director of 32
revenue receives notice of adoption of the tax. If a 33
majority of the votes cast on the question by the qualified 34
voters voting thereon are opposed to the question, the 35
school board of the metropolitan district may not impose the 36
sales tax authorized under this section unless and until the 37
question is resubmitted under this section to the qualified 38
voters and such question is approved by a majority of the 39
qualified voters voting on the question. 40
3. On or after the effective date of any tax 41
authorized under this section, the district shall enter into 42
an agreement with the director of the department of revenue 43
for the purpose of collecting the tax authorized in this 44
section. On or after the effective date of the tax, the 45
20 OFFICIAL BALLOT
21
22
23
24
Shall ........................(name of school district)
impose a district-wide sales tax at a rate of .....
(insert rate of percent) percent for the purpose of
funding special educational services in the district?
25 □ YES □ NO
26
27
28
If you are in favor of the question, place an "X" in
the box opposite "YES". If you are opposed to the
question, place an "X" in the box opposite "NO".
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director of revenue shall be responsible for the 46
administration, collection, enforcement, and operation of 47
the tax, and sections 32.085 and 32.087 shall apply. 48
4. All revenue collected under this section by the 49
director of the department of revenue on behalf of the 50
metropolitan district, except for one percent for the cost 51
of collection which shall be deposited in the state's 52
general revenue fund, shall be deposited in a special trust 53
fund, which is hereby created and shall be known as the 54
"Special Educational Services Sales Tax Trust Fund", and 55
shall be used solely for the designated purposes. Moneys in 56
the fund shall not be deemed to be state funds, and shall 57
not be commingled with any funds of the state. The director 58
may make refunds from the amounts in the trust fund for 59
erroneous payments and overpayments made, and may redeem 60
dishonored checks and drafts. Not later than the tenth day 61
of each month the director of revenue shall distribute all 62
moneys deposited in the trust fund during the preceding 63
month by distributing such funds to the metropolitan 64
district. Any funds in the special trust fund which are not 65
needed for current expenditures shall be invested in the 66
same manner as other funds are invested. Any interest and 67
moneys earned on such investments shall be credited to the 68
fund. 69
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