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SECOND REGULAR SESSION
SENATE BILL NO. 1493
103RD GENERAL ASSEMBLY
INTRODUCED BY SENATOR BEAN.
6362S.01I KRISTINA MARTIN, Secretary
AN ACT
To amend chapter 67, RSMo, by adding thereto one new section relating to a sales tax for certain
senior 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 67.598, to read as 2
follows:3
67.598. 1. The governing body of any county may 1
impose by order or ordinance a sales tax on all retail sales 2
made within the county which are subject to sales tax under 3
chapter 144. The tax authorized in this section shall not 4
exceed one-fourth of one percent, and shall be imposed 5
solely for the purpose of funding senior services by the 6
county. Revenue collected under this section, except for 7
one percent for the cost of collection, shall be used solely 8
to fund any service or activity deemed necessary by the 9
senior service tax commission established in this section. 10
The tax authorized in this section shall be in addition to 11
all other sales taxes imposed by law, and shall be stated 12
separately from all other charges and taxes. The order or 13
ordinance shall not become effective unless the governing 14
body of the county submits to the voters residing within the 15
county at a state general, primary, or special election a 16
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proposal to authorize the governing body of the county to 17
impose a tax under this section. 18
2. The ballot of submission for the tax authorized in 19
this section shall be in substantially the following form: 20
If a majority of the votes cast on the question by the 31
qualified voters voting thereon are in favor of the 32
question, then the tax shall become effective on the first 33
day of the second calendar quarter immediately following the 34
approval of the tax or notification to the department of 35
revenue if such tax will be administered by the department 36
of revenue. If a majority of the votes cast on the question 37
by the qualified voters voting thereon are opposed to the 38
question, then the tax shall not become effective unless and 39
until the question is resubmitted under this section to the 40
qualified voters and such question is approved by a majority 41
of the qualified voters voting on the question. 42
3. On or after the effective date of any tax 43
authorized under this section, the county which imposed the 44
tax shall enter into an agreement with the director of the 45
department of revenue for the purpose of collecting the tax 46
21
22
23
24
25
Shall ______ (insert the name of the county) impose
a sales tax at a rate of ______ (insert rate of
percent) percent, with the revenue from the tax to
be used solely to fund senior services provided by
the county?
26 □ YES □ NO
27
28
29
30
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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authorized in this section. On or after the effective date 47
of the tax the director of revenue shall be responsible for 48
the administration, collection, enforcement, and operation 49
of the tax, and sections 32.085 and 32.087 shall apply. All 50
revenue collected under this section by the director of the 51
department of revenue on behalf of any county, except for 52
one percent for the cost of collection which shall be 53
deposited in the state's general revenue fund, shall be 54
deposited in a special trust fund, which is hereby created 55
and shall be known as the "Senior Services Sales Tax Trust 56
Fund", and shall be used solely for the designated 57
purposes. Moneys in the fund shall not be deemed to be 58
state funds, and shall not be commingled with any funds of 59
the state. The director may make refunds from the amounts 60
in the trust fund and credited to the county for erroneous 61
payments and overpayments made, and may redeem dishonored 62
checks and drafts deposited to the credit of such county. 63
Any funds in the special trust fund which are not needed for 64
current expenditures shall be invested in the same manner as 65
other funds are invested. Any interest and moneys earned on 66
such investments shall be credited to the fund. 67
4. In order to permit sellers required to collect and 68
report the sales tax to collect the amount required to be 69
reported and remitted, but not to change the requirements of 70
reporting or remitting the tax, or to serve as a levy of the 71
tax, and in order to avoid fractions of pennies, the 72
governing body of the county may authorize the use of a 73
bracket system similar to that authorized in section 144.285 74
and notwithstanding the provisions of that section, this new 75
bracket system shall be used where this tax is imposed and 76
shall apply to all taxable transactions. Beginning with the 77
effective date of the tax, every retailer in the county 78
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shall add the sales tax to the sale price, and this tax 79
shall be a debt of the purchaser to the retailer until paid, 80
and shall be recoverable at law in the same manner as the 81
purchase price. For purposes of this section, all retail 82
sales shall be deemed to be consummated at the place of 83
business of the retailer. 84
5. All applicable provisions in sections 144.010 to 85
144.525 governing the state sales tax, and section 32.057, 86
the uniform confidentiality provision, shall apply to the 87
collection of the tax, and all exemptions granted to 88
agencies of government, organizations, and persons under 89
sections 144.010 to 144.525 are hereby made applicable to 90
the imposition and collection of the tax. The same sales 91
tax permit, exemption certificate, and retail certificate 92
required by sections 144.010 to 144.525 for the 93
administration and collection of the state sales tax shall 94
satisfy the requirements of this section, and no additional 95
permit or exemption certificate or retail certificate shall 96
be required; except that, the director of revenue may 97
prescribe a form of exemption certificate for an exemption 98
from the tax. All discounts allowed the retailer under the 99
state sales tax for the collection of and for payment of 100
taxes are hereby allowed and made applicable to the tax. 101
The penalties for violations provided in section 32.057 and 102
sections 144.010 to 144.525 are hereby made applicable to 103
violations of this section. If any person is delinquent in 104
the payment of the amount required to be paid under this 105
section, or in the event a determination has been made 106
against the person for taxes and penalty under this section, 107
the limitation for bringing suit for the collection of the 108
delinquent tax and penalty shall be the same as that 109
provided in sections 144.010 to 144.525. 110
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6. The governing body of any county that has adopted 111
the sales tax authorized in this section may submit the 112
question of repeal of the tax to the voters on any date 113
available for elections for the county. The ballot of 114
submission shall be in substantially the following form: 115
If a majority of the votes cast on the question by the 126
qualified voters voting thereon are in favor of repeal, that 127
repeal shall become effective on December thirty-first of 128
the calendar year in which such repeal was approved. If a 129
majority of the votes cast on the question by the qualified 130
voters voting thereon are opposed to the repeal, then the 131
sales tax authorized in this section shall remain effective 132
until the question is resubmitted under this section to the 133
qualified voters and the repeal is approved by a majority of 134
the qualified voters voting on the question. 135
7. Whenever the governing body of any county that has 136
adopted the sales tax authorized in this section receives a 137
petition, signed by ten percent of the registered voters of 138
the county voting in the last gubernatorial election, 139
calling for an election to repeal the sales tax imposed 140
116
117
118
119
120
Shall ______ (insert the name of the county)
repeal the sales tax imposed at a rate of ______
(insert rate of percent) percent for the purpose
of funding senior services programs provided by
the county?
121 □ YES □ NO
122
123
124
125
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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under this section, the governing body shall submit to the 141
voters of the county a proposal to repeal the tax. If a 142
majority of the votes cast on the question by the qualified 143
voters voting thereon are in favor of the repeal, the repeal 144
shall become effective on December thirty-first of the 145
calendar year in which such repeal was approved. If a 146
majority of the votes cast on the question by the qualified 147
voters voting thereon are opposed to the repeal, then the 148
sales tax authorized in this section shall remain effective 149
until the question is resubmitted under this section to the 150
qualified voters and the repeal is approved by a majority of 151
the qualified voters voting on the question. 152
8. If the tax is repealed or terminated by any means, 153
all funds remaining in the special trust fund shall continue 154
to be used solely for the designated purposes, and the 155
county shall notify the director of the department of 156
revenue of the action at least thirty days before the 157
effective date of the repeal and the director may order 158
retention in the trust fund, for a period of one year, of 159
two percent of the amount collected after receipt of such 160
notice to cover possible refunds or overpayment of the tax 161
and to redeem dishonored checks and drafts deposited to the 162
credit of such accounts. After one year has elapsed after 163
the effective date of abolition of the tax in such county, 164
the director shall remit the balance in the account to the 165
county and close the account of that county. The director 166
shall notify each county of each instance of any amount 167
refunded or any check redeemed from receipts due the county. 168
9. Each county imposing the tax authorized in this 169
section shall establish a senior services tax commission to 170
administer the sales tax revenue dedicated to providing 171
senior services. Such commission shall consist of seven 172
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members appointed by the county commission. The county 173
commission shall determine the qualifications, terms of 174
office, compensation, powers, duties, restrictions, 175
procedures, and all other necessary functions of the 176
commission. 177
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