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SECOND REGULAR SESSION
SENATE BILL NO. 1574
103RD GENERAL ASSEMBLY
INTRODUCED BY SENATOR CRAWFORD.
6698S.01I KRISTINA MARTIN, Secretary
AN ACT
To repeal section 67.578, RSMo, and to enact in lieu thereof one new section relating to a sales tax
for museum purposes.
Be it enacted by the General Assembly of the State of Missouri, as follows:
Section A. Section 67.578, RSMo, is repealed and one new 1
section enacted in lieu thereof, to be known as section 67.578, 2
to read as follows:3
67.578. 1. The governing authority of any county of 1
the third classification without a township form of 2
government and with more than sixteen thousand four hundred 3
but less than sixteen thousand five hundred inhabitants and 4
any county with more than nineteen thousand but fewer than 5
twenty-two thousand inhabitants and with a county seat with 6
more than eight thousand five hundred but fewer than ten 7
thousand inhabitants may impose a sales tax in an amount not 8
to exceed one-fifth of one percent on all retail sales made 9
in the county which are subject to taxation pursuant to 10
sections 144.010 to 144.525, to be used solely for the 11
funding of museums. For purposes of this section, the term 12
"museums" means museums operating in the county, which are 13
registered with the United States Internal Revenue Service 14
as a 501(c)(3) corporation and which are considered by the 15
board to be a tourism attraction. The tax authorized by 16
this section shall be in addition to any and all other sales 17
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taxes allowed by law, except that no sales tax shall be 18
imposed pursuant to this section unless the governing 19
authority submits to the voters of the county, at a county 20
or state general, primary, or special election, a proposal 21
to authorize the governing authority to impose the tax. 22
2. The ballot of submission shall contain, but need 23
not be limited to, the following language: 24
If a majority of the votes cast on the proposal by the 38
qualified voters voting thereon are in favor of the 39
proposal, then the sales tax shall become effective on the 40
first day of the second calendar quarter after the director 41
of revenue receives notice of the adoption of the tax. If 42
the proposal receives less than the required majority of 43
votes, then the governing authority shall have no power to 44
impose the tax unless and until the governing authority has 45
again submitted another proposal to authorize the governing 46
authority to impose the sales tax authorized by this section 47
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32
Shall the county of ______ (insert the name of the
county) impose a sales tax of ______ (insert rate
of percent) percent for the funding of museums?
"Museums" means museums operating in the county,
which are registered with the United States
Internal Revenue Service as a 501(c)(3)
corporation and which are considered by the museum
board to be a tourism attraction.
33 □ YES □ NO
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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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and such proposal is approved by the required majority of 48
the qualified voters voting thereon. 49
3. On or after the effective date of the tax, the 50
director of revenue shall be responsible for the 51
administration, collection, enforcement, and operation of 52
the tax, and sections 32.085 and 32.087 shall apply. The 53
director may retain an amount not to exceed one percent for 54
deposit in the general revenue fund to offset the costs of 55
collection. In order to permit sellers required to collect 56
and report the sales tax to collect the amount required to 57
be reported and remitted, but not to change the requirements 58
of reporting or remitting the tax, or to serve as a levy of 59
the tax, and in order to avoid fractions of pennies, the 60
governing authority may authorize the use of a bracket 61
system similar to that authorized in section 144.285, and 62
notwithstanding the provisions of that section, this new 63
bracket system shall be used where this tax is imposed and 64
shall apply to all taxable transactions. Beginning with the 65
effective date of the tax, every retailer in the county 66
shall add the sales tax to the sale price, and this tax 67
shall be a debt of the purchaser to the retailer until paid, 68
and shall be recoverable at law in the same manner as the 69
purchase price. For purposes of this section, all retail 70
sales shall be deemed to be consummated at the place of 71
business of the retailer. 72
4. All applicable provisions in sections 144.010 to 73
144.525 governing the state sales tax, and section 32.057, 74
the uniform confidentiality provision, shall apply to the 75
collection of the tax, and all exemptions granted to 76
agencies of government, organizations, and persons pursuant 77
to sections 144.010 to 144.525 are hereby made applicable to 78
the imposition and collection of the tax. The same sales 79
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tax permit, exemption certificate, and retail certificate 80
required by sections 144.010 to 144.525 for the 81
administration and collection of the state sales tax shall 82
satisfy the requirements of this section, and no additional 83
permit or exemption certificate or retail certificate shall 84
be required; except that, the director of revenue may 85
prescribe a form of exemption certificate for an exemption 86
from the tax. All discounts allowed the retailer pursuant 87
to the state sales tax law for the collection of and for 88
payment of taxes are hereby allowed and made applicable to 89
the tax. The penalties for violations provided in section 90
32.057 and sections 144.010 to 144.525 are hereby made 91
applicable to violations of this section. If any person is 92
delinquent in the payment of the amount required to be paid 93
pursuant to this section, or in the event a determination 94
has been made against the person for taxes and penalty 95
pursuant to this section, the limitation for bringing suit 96
for the collection of the delinquent tax and penalty shall 97
be the same as that provided in sections 144.010 to 144.525. 98
5. The governing authority may authorize any museum 99
board already existing in the county, or may establish a 100
museum board, to expend revenue collected pursuant to this 101
section. In the event that no museum board already exists, 102
the board established pursuant to this section shall consist 103
of six members who are appointed by the governing authority 104
from a list of candidates supplied by the chair of each of 105
the two major political parties of the county, with three 106
members from each of the two parties. Members shall serve 107
for three-year terms, but of the members first appointed, 108
one shall be appointed for a term of one year, two shall be 109
appointed for a term of two years, and two shall be 110
appointed for a term of three years. Each member shall be a 111
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resident of the county. The members shall not receive 112
compensation for service on the board, but shall be 113
reimbursed from the revenues collected pursuant to this 114
section for any reasonable and necessary expenses incurred 115
in service on the board. The board shall determine in what 116
manner the revenues will be expended, and disbursements of 117
these moneys shall be made strictly in accordance with this 118
section. Expenditures may be made for the employment of 119
personnel selected by the board to assist in carrying out 120
the duties of the board, and the board is expressly 121
authorized to employ such personnel. 122
6. The governing authority may submit the question of 123
repeal of the tax to the voters at any county or state 124
general, primary, or special election. The ballot of 125
submission shall contain, but need not be limited to, the 126
following language: 127
If a majority of the votes cast on the proposal are in favor 136
of repeal, that repeal shall become effective on December 137
thirty-first of the calendar year in which the repeal was 138
approved. 139
✓
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Shall the county of ______ (insert name of county)
repeal the sales tax of ______ (insert rate of
percent) percent for the funding of museums?
131 □ YES □ NO
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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".