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SECOND REGULAR SESSION
SENATE BILL NO. 1662
103RD GENERAL ASSEMBLY
INTRODUCED BY SENATOR MAY .
7119S.03I KRISTINA MARTIN, Secretary
AN ACT
To repeal section 67.547, RSMo, and to enact in lieu thereof two new sections relating to increasing
the authority of all children's services funds to collect and administer dollars for early
childhood education services.
Be it enacted by the General Assembly of the State of Missouri, as follows:
Section A. Section 67.547, RSMo, is repealed and two new 1
sections enacted in lieu thereof, to be known as sections 67.547 2
and 67.5420, to read as follows:3
67.547. 1. In addition to the tax authorized by 1
section 67.505, any county as defined in section 67.750 may, 2
by a majority vote of its governing body, impose an 3
additional county sales tax on all sales which are subject 4
to taxation under the provisions of sections 144.010 to 5
144.525. The tax authorized by this section shall be in 6
addition to any and all other sales tax allowed by law; 7
except that no ordinance or order imposing a sales tax under 8
the provisions of this section shall be effective unless the 9
governing body of the county submits to the voters of the 10
county, at a county or state general, primary or special 11
election, a proposal to authorize the governing body of the 12
county to impose such tax. 13
2. The ballot of submission shall contain, but need 14
not be limited to the following language: 15
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If a majority of the votes cast on the proposal by the 25
qualified voters voting thereon are in favor of the 26
proposal, then the ordinance or order and any amendments 27
thereto shall be in effect. If a majority of the votes cast 28
by the qualified voters voting are opposed to the proposal, 29
then the governing body of the county shall have no power to 30
impose the sales tax as herein authorized unless and until 31
the governing body of the county submits another proposal to 32
authorize the governing body of the county to impose the 33
sales tax under the provisions of this section and such 34
proposal is approved by a majority of the qualified voters 35
voting thereon. A county shall not submit to the voters a 36
proposed sales tax under this section for a period of two 37
years from the date of an election in which the county 38
previously submitted to the voters a proposed sales tax 39
under this section, regardless of whether the initial 40
proposed sales tax was approved or disapproved by the 41
voters. The revenue collected from the sales tax authorized 42
under this section shall only be used for the purpose 43
approved by voters of the county. 44
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17
18
19
Shall the county of ______ (county's name)
impose a countywide sales tax of ______
(insert rate) percent for the purpose of
______ (insert purpose)?
20 □ YES □ NO
21
22
23
24
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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3. (1) The sales tax may be imposed at a rate of one- 45
eighth of one percent, one-fourth of one percent, three- 46
eighths of one percent, or one-half of one percent on the 47
receipts from the sale at retail of all tangible personal 48
property or taxable services at retail within any county 49
adopting such tax if such property and services are subject 50
to taxation by the state of Missouri under the provisions of 51
sections 144.010 to 144.525. In any city not within a 52
county or any county described in subsection 5 of this 53
section, no sales tax for the purpose of funding zoological 54
activities and zoological facilities as those terms are 55
defined in section 184.500 shall exceed a rate of one-eighth 56
of one percent unless the sales tax was levied and collected 57
before August 28, 2017. Beginning August 28, 2017, no 58
county shall submit to the voters any proposal that results 59
in a combined rate of sales taxes adopted under this section 60
in excess of one percent. 61
(2) Notwithstanding the provisions of subdivision (1) 62
of this subsection to the contrary, beginning August 28, 63
2025, a county with more than eight thousand but fewer than 64
eight thousand nine hundred inhabitants and with a county 65
seat with more than seven hundred thirty but fewer than 66
eight hundred inhabitants may impose a sales tax that 67
results in a combined rate of sales tax adopted pursuant to 68
this section in excess of one percent, but not in excess of 69
one and one-half percent, provided that any such sales tax 70
shall be for the purpose of providing law enforcement 71
services. All sales tax elections conducted during the 72
November 8, 2022, general election shall be deemed in 73
compliance with this subdivision, provided that the total 74
combined sales tax rate adopted pursuant to this section 75
does not exceed one and one-half percent. 76
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4. Except as modified in this section, all provisions 77
of sections 32.085 and 32.087 shall apply to the tax imposed 78
under this section. 79
5. In any first class county having a charter form of 80
government and having a population of nine hundred thousand 81
or more, the proceeds of the sales tax authorized by this 82
section shall be distributed so that an amount equal to 83
three-eighths of the proceeds of the tax shall be 84
distributed to the county and the remaining five-eighths 85
shall be distributed to the cities, towns and villages and 86
the unincorporated area of the county on the ratio that the 87
population of each bears to the total population of the 88
county. Three-eighths of the tax rate adopted by such a 89
county shall be included in the calculation of the county's 90
one percent combined tax rate ceiling provided in subsection 91
3 of this section. The population of each city, town or 92
village and the unincorporated area of the county and the 93
total population of the county shall be determined on the 94
basis of the most recent federal decennial census. The 95
provisions of this subsection shall not apply if the revenue 96
collected is used to support zoological activities of the 97
zoological subdistrict as defined under section 184.352. 98
The provisions of this subsection shall not apply if the 99
revenue collected is used for the purpose of early childhood 100
education services, and such revenues shall be deposited in 101
the early childhood education fund and administered pursuant 102
to section 67.5420. 103
6. Except as prohibited under section 184.353, 104
residents of any county that does not adopt a sales tax 105
under this section for the purpose of supporting zoological 106
activities may be charged an admission fee for zoological 107
facilities, programs, or events that are not part of the 108
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zoological subdistrict defined under subdivision (15) of 109
section 184.352 as of August 28, 2017. 110
7. In any county of the second classification with 111
more than nineteen thousand seven hundred but fewer than 112
nineteen thousand eight hundred inhabitants, the proceeds of 113
the sales tax authorized by this section shall be 114
distributed so that an amount equal to three-fourths of the 115
proceeds of the tax shall be distributed to the county and 116
the remaining one-fourth shall be distributed equally among 117
the incorporated cities, towns, and villages of the county. 118
Upon request from any city, town, or village within the 119
county, the county shall make available for inspection the 120
distribution report provided to the county by the department 121
of revenue. Any expenses incurred by the county in 122
supplying such report to a city, town, or village shall be 123
paid by such city, town, or village. 124
8. In any first class county having a charter form of 125
government and having a population of nine hundred thousand 126
or more, no tax shall be imposed pursuant to this section 127
for the purpose of funding in whole or in part the 128
construction, operation or maintenance of a sports stadium, 129
field house, indoor or outdoor recreational facility, 130
center, playing field, parking facility or anything 131
incidental or necessary to a complex suitable for any type 132
of professional sport or recreation, either upon, above or 133
below the ground. 134
9. No county in this state, other than a county with a 135
charter form of government and with more than nine hundred 136
fifty thousand inhabitants and a city not within a county, 137
shall impose a tax under this section for the purpose of 138
funding in whole or in part the construction, operation, or 139
maintenance of any zoological activities, zoological 140
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facilities, zoological organizations, the metropolitan 141
zoological park and museum district as created under section 142
184.350, or any zoological boards. 143
10. The director of revenue may authorize the state 144
treasurer to make refunds from the amounts in the trust fund 145
and credited to any county for erroneous payments and 146
overpayments made, and may redeem dishonored checks and 147
drafts deposited to the credit of such counties. If any 148
county abolishes the tax, the county shall notify the 149
director of revenue of the action at least ninety days prior 150
to the effective date of the repeal and the director of 151
revenue may order retention in the trust fund, for a period 152
of one year, of two percent of the amount collected after 153
receipt of such notice to cover possible refunds or 154
overpayment of the tax and to redeem dishonored checks and 155
drafts deposited to the credit of such accounts. After one 156
year has elapsed after the effective date of abolition of 157
the tax in such county, the director of revenue shall remit 158
the balance in the account to the county and close the 159
account of that county. The director of revenue shall 160
notify each county of each instance of any amount refunded 161
or any check redeemed from receipts due the county. 162
11. No revenue received from a tax for the purpose of 163
funding zoological activities in any county shall be used 164
for the benefit of any entity that has ever been named 165
Grant's Farm or is located at ten thousand five hundred one 166
Gravois Road, Saint Louis, Missouri, or successor address, 167
or to supplant any funding received from the metropolitan 168
zoological park and museum district established under 169
section 184.350. 170
67.5420. 1. Notwithstanding any provision of law to 1
the contrary, all revenues generated by any tax imposed by a 2
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county or by a city not within a county and approved by the 3
voters for the purposes of establishing an early childhood 4
education fund to improve the quality of, affordability of, 5
and access to early childhood development programs for 6
children aged five years and younger shall be deposited in 7
the county treasury or, in a city not within a county, to a 8
board of directors established pursuant to section 210.861, 9
to the credit of a special "Early Childhood Education Fund" 10
to accomplish the purposes set out in this section and shall 11
be used for no other purpose. 12
2. (1) The administrative control and management of 13
the funds in the early childhood education fund and all 14
programs to be funded therefrom shall rest solely with the 15
board of directors established pursuant to section 210.861. 16
The board shall not be mandated to expend funds by an act of 17
state legislation without a majority vote of the voters of 18
the county or city not within a county. The board of 19
directors shall use or disburse the funds in the early 20
childhood education fund to provide and administer programs 21
improving the quality, affordability, and access to early 22
childhood development programs for children aged five years 23
and younger, prioritizing children in financial need. The 24
funds may be used for early childhood education and child 25
care provided by public, private, not-for-profit, and for- 26
profit entities licensed, contracted to receive child care 27
subsidies, or otherwise registered by the Missouri 28
department of elementary and secondary education, including 29
preschools, child care centers, nursery schools, local 30
education agencies, charter schools, Head Start and Early 31
Head Start programs, informal child care providers and 32
independent and system-affiliated family child care homes, 33
and transportation related to same. 34
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(2) The board of directors may contract with any 35
person or entity to provide programs or services relating to 36
the programs described in subdivision (1) of this subsection 37
and may place conditions on the use of such funds. The 38
board shall reserve the right to audit the expenditure of 39
any and all funds. The board may establish eligibility 40
standards for the receipt and use of such funds. No member 41
of the board shall serve on the governing body, have any 42
financial interest in, or be employed by any entity that is 43
a recipient of funds from the early childhood education fund. 44
(3) The board of directors may accept any gift of 45
property or moneys for the use and benefit of the persons to 46
be served through the programs established and funded under 47
this section and may sell or exchange any such property so 48
long as such sale or exchange is in the best interests of 49
the programs provided under this section and the proceeds 50
from such sale or exchange are used exclusively to fund such 51
programs. The board of directors may solicit, accept, and 52
expend grants from private or public entities and enter into 53
agreements to effectuate such grants so long as the 54
transaction is in the best interest of the programs provided 55
by the board and the proceeds are used exclusively to fund 56
such programs. 57
(4) The provisions of subsections 3 to 6 of section 58
210.861 shall not apply to revenues deposited into the early 59
childhood education fund and administered pursuant to this 60
subsection. 61
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