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SECOND REGULAR SESSION
SENATE BILL NO. 1465
103RD GENERAL ASSEMBLY
INTRODUCED BY SENATOR BURGER.
6333S.01I KRISTINA MARTIN, Secretary
AN ACT
To amend chapter 67, RSMo, by adding thereto one new section relating to a sales tax for county
purposes.
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 67.599, to read as 2
follows:3
67.599. 1. The governing body of a county with more 1
than nine thousand nine hundred but fewer than eleven 2
thousand inhabitants and with a county seat with more than 3
one thousand but fewer than one thousand five hundred 4
inhabitants may adopt an order or ordinance imposing a sales 5
tax on all retail sales made within the county that are 6
subject to sales tax under chapter 144. The rate of such 7
tax may be imposed in increments of one-eighth of one 8
percent but shall not exceed one percent. 9
2. Such tax shall not become effective unless the 10
governing body of the county submits to the voters of the 11
county, on any date available for elections for the county, 12
a proposal to authorize the governing body of the county to 13
impose such tax. Such tax shall be in addition to all other 14
taxes imposed by law. Such tax shall be stated separately 15
from all other charges and taxes. The proceeds of such tax 16
shall be used by the county solely for the purpose of 17
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providing funding for county facilities including, but not 18
limited to, the operation and maintenance of county 19
facilities. 20
3. (1) The ballot of submission for such tax shall 21
contain, but need not be limited to, the following 22
language: "Shall ______ (insert the county name) impose a 23
sales tax at a rate of _______ (insert percentage) percent 24
for the purpose of providing funding for county facilities?". 25
(2) If a majority of the votes cast on the question by 26
the qualified voters voting thereon are in favor of the 27
question, such tax shall become effective on the first day 28
of the second calendar quarter immediately following 29
notification to the state department of revenue. If a 30
majority of the votes cast on the question by the qualified 31
voters voting thereon are opposed to the question, such tax 32
shall not become effective unless and until the question is 33
resubmitted under this section to the qualified voters of 34
the county and such question is approved by a majority of 35
the qualified voters of the county voting on the question. 36
4. Except as modified in this section, all provisions 37
of sections 32.085 and 32.087 shall apply to the tax imposed 38
under this section. 39
5. (1) All moneys collected under this section by the 40
director of the department of revenue on behalf of such 41
county, less one percent for cost of collection, which shall 42
be deposited in the state's general revenue fund after 43
payment of premiums for surety bonds as provided in section 44
32.087, shall be deposited in a special trust fund, which is 45
hereby created and shall be known as the "County Facilities 46
Sales Tax Fund". Moneys in the fund shall not be deemed to 47
be state moneys and shall not be commingled with any moneys 48
of the state. The director may make refunds from the 49
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amounts in the fund and credited to the county for erroneous 50
payments and overpayments made and may redeem dishonored 51
checks and drafts deposited to the credit of such county. 52
(2) Any moneys in the special fund that are not needed 53
for current expenditures shall be invested in the same 54
manner as other moneys are invested. Any interest and 55
moneys earned on such investments shall be credited to the 56
fund. 57
(3) Not later than the tenth day of each month the 58
director of revenue shall distribute all moneys deposited in 59
the trust fund during the preceding month to the district 60
which levied the tax. Moneys in the fund shall be used 61
solely for the designated purposes. 62
6. The governing body of a county that has adopted 63
such tax may submit the question of repeal of the tax to the 64
voters on any date available for elections for the county. 65
If a majority of the votes cast on the question by the 66
qualified voters voting thereon are in favor of the repeal, 67
the repeal shall become effective on December thirty-first 68
of the calendar year in which such repeal was approved. If 69
a majority of the votes cast on the question by the 70
qualified voters voting thereon are opposed to the repeal, 71
such tax shall remain effective until the question is 72
resubmitted under this section to the qualified voters and 73
the repeal is approved by a majority of the qualified voters 74
voting on the question. 75
7. If such tax is repealed or terminated by any means, 76
all moneys remaining in the special trust fund shall 77
continue to be used solely for the designated purposes. The 78
county shall notify the director of the state department of 79
revenue of the repeal or termination at least ninety days 80
before the effective date of the repeal or termination. The 81
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director may order retention in the trust fund, for a period 82
of one year, of two percent of the amount collected after 83
receipt of such notice to cover possible refunds or 84
overpayments of the tax and to redeem dishonored checks and 85
drafts deposited to the credit of such account. After one 86
year has elapsed after the effective date of the repeal or 87
termination, the director shall remit the balance in the 88
account to the county and close the account of that county. 89
The director shall notify such county of each instance of 90
any amount refunded or any check redeemed from receipts due 91
the county. 92
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