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EXPLANATION-Matter enclosed in bold-faced brackets [thus] in this bill is not enacted
and is intended to be omitted in the law.
SECOND REGULAR SESSION
SENATE BILL NO. 1671
103RD GENERAL ASSEMBLY
INTRODUCED BY SENATOR GREGORY (21).
7254S.01I KRISTINA MARTIN, Secretary
AN ACT
To repeal section 94.900, RSMo, and to enact in lieu thereof one new section relating to a public
safety sales tax.
Be it enacted by the General Assembly of the State of Missouri, as follows:
Section A. Section 94.900, RSMo, is repealed and one new 1
section enacted in lieu thereof, to be known as section 94.900, 2
to read as follows:3
94.900. 1. (1) The governing body of the following 1
cities may impose a tax as provided in this section: 2
(a) Any city of the third classification with more 3
than ten thousand eight hundred but less than ten thousand 4
nine hundred inhabitants located at least partly within a 5
county of the first classification with more than one 6
hundred eighty-four thousand but less than one hundred 7
eighty-eight thousand inhabitants; 8
(b) Any city of the fourth classification with more 9
than four thousand five hundred but fewer than five thousand 10
inhabitants; 11
(c) Any city of the fourth classification with more 12
than eight thousand nine hundred but fewer than nine 13
thousand inhabitants; 14
(d) Any home rule city with more than forty-eight 15
thousand but fewer than forty-nine thousand inhabitants; 16
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(e) Any home rule city with more than seventy-three 17
thousand but fewer than seventy-five thousand inhabitants; 18
(f) Any city of the fourth classification with more 19
than thirteen thousand five hundred but fewer than sixteen 20
thousand inhabitants; 21
(g) Any city of the fourth classification with more 22
than seven thousand but fewer than eight thousand 23
inhabitants; 24
(h) Any city of the fourth classification with more 25
than four thousand but fewer than four thousand five hundred 26
inhabitants and located in any county of the first 27
classification with more than one hundred fifty thousand but 28
fewer than two hundred thousand inhabitants; 29
(i) Any city of the third classification with more 30
than thirteen thousand but fewer than fifteen thousand 31
inhabitants and located in any county of the third 32
classification without a township form of government and 33
with more than thirty-three thousand but fewer than thirty- 34
seven thousand inhabitants; 35
(j) Any city of the fourth classification with more 36
than three thousand but fewer than three thousand three 37
hundred inhabitants and located in any county of the third 38
classification without a township form of government and 39
with more than eighteen thousand but fewer than twenty 40
thousand inhabitants and that is not the county seat of such 41
county; 42
(k) Any city with more than ten thousand but fewer 43
than eleven thousand inhabitants and partially located in a 44
county with more than two hundred thirty thousand but fewer 45
than two hundred sixty thousand inhabitants; 46
(l) Any city with more than four thousand nine hundred 47
but fewer than five thousand six hundred inhabitants and 48
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located in a county with more than thirty thousand but fewer 49
than thirty-five thousand inhabitants; 50
(m) Any city with more than twelve thousand five 51
hundred but fewer than fourteen thousand inhabitants and 52
that is the county seat of a county with more than twenty- 53
two thousand but fewer than twenty-five thousand inhabitants; 54
(n) Any village with more than four hundred thirty but 55
fewer than four hundred eighty inhabitants and partially 56
located in a county with more than forty thousand but fewer 57
than fifty thousand inhabitants and with a county seat with 58
more than two thousand but fewer than six thousand 59
inhabitants; 60
(o) Any city with more than sixteen thousand but fewer 61
than eighteen thousand inhabitants and located in more than 62
one county; 63
(p) Any city with more than twelve thousand five 64
hundred but fewer than fourteen thousand inhabitants and 65
located in a county with more than twenty-two thousand but 66
fewer than twenty-five thousand inhabitants and with a 67
county seat with more than nine hundred but fewer than one 68
thousand four hundred inhabitants; 69
(q) Any city with more than fifty-one thousand but 70
fewer than fifty-eight thousand inhabitants and located in 71
more than one county; 72
(r) Any city with more than eight thousand but fewer 73
than nine thousand inhabitants and that is the county seat 74
of a county with more than nineteen thousand but fewer than 75
twenty-two thousand inhabitants; or 76
(s) Any city with more than one hundred sixty-five but 77
fewer than one hundred eighty-five inhabitants and located 78
in a county with more than eleven thousand but fewer than 79
twelve thousand five hundred inhabitants and with a county 80
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seat with more than four thousand but fewer than five 81
thousand inhabitants; [or] 82
(t) Any city with more than two thousand one hundred 83
fifty but fewer than two thousand four hundred inhabitants 84
and located in a county with more than seven hundred 85
thousand but fewer than eight hundred thousand inhabitants; 86
or 87
(u) Any city of the third classification with more 88
than four thousand four hundred but fewer than four thousand 89
five hundred inhabitants. 90
(2) The governing body of any city listed in 91
subdivision (1) of this subsection is hereby authorized to 92
impose, by ordinance or order, a sales tax in the amount of 93
up to one-half of one percent on all retail sales made in 94
such city which are subject to taxation under the provisions 95
of sections 144.010 to 144.525 for the purpose of improving 96
the public safety for such city, which shall be limited to 97
expenditures on equipment, salaries and benefits, and 98
facilities for police, fire and emergency medical 99
providers. The tax authorized by this section shall be in 100
addition to any and all other sales taxes allowed by law, 101
except that no ordinance or order imposing a sales tax 102
pursuant to the provisions of this section shall be 103
effective unless the governing body of the city submits to 104
the voters of the city, at a county or state general, 105
primary or special election, a proposal to authorize the 106
governing body of the city to impose a tax. 107
2. If the proposal submitted involves only 108
authorization to impose the tax authorized by this section, 109
the ballot of submission shall contain, but need not be 110
limited to, the following language: 111
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If a majority of the votes cast on the proposal by the 121
qualified voters voting thereon are in favor of the proposal 122
submitted pursuant to this subsection, then the ordinance or 123
order and any amendments thereto shall be in effect on the 124
first day of the second calendar quarter after the director 125
of revenue receives notification of adoption of the local 126
sales tax. If a proposal receives less than the required 127
majority, then the governing body of the city shall have no 128
power to impose the sales tax herein authorized unless and 129
until the governing body of the city shall again have 130
submitted another proposal to authorize the governing body 131
of the city to impose the sales tax authorized by this 132
section and such proposal is approved by the required 133
majority of the qualified voters voting thereon. However, 134
in no event shall a proposal pursuant to this section be 135
submitted to the voters sooner than twelve months from the 136
date of the last proposal pursuant to this section. 137
3. All revenue received by a city from the tax 138
authorized under the provisions of this section shall be 139
deposited in a special trust fund and shall be used solely 140
112
113
114
115
Shall the city of _________ (city's name)
impose a citywide sales tax of
_________ (insert amount) for the purpose of
improving the public safety of the city?
116 □ YES □ NO
117
118
119
120
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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for improving the public safety for such city for so long as 141
the tax shall remain in effect. 142
4. Once the tax authorized by this section is 143
abolished or is terminated by any means, all funds remaining 144
in the special trust fund shall be used solely for improving 145
the public safety for the city. Any funds in such special 146
trust fund which are not needed for current expenditures may 147
be invested by the governing body in accordance with 148
applicable laws relating to the investment of other city 149
funds. 150
5. All sales taxes collected by the director of the 151
department of revenue under this section on behalf of any 152
city, less one percent for cost of collection which shall be 153
deposited in the state's general revenue fund after payment 154
of premiums for surety bonds as provided in section 32.087, 155
shall be deposited in a special trust fund, which is hereby 156
created, to be known as the "City Public Safety Sales Tax 157
Trust Fund". The moneys in the trust fund shall not be 158
deemed to be state funds and shall not be commingled with 159
any funds of the state. The provisions of section 33.080 to 160
the contrary notwithstanding, money in this fund shall not 161
be transferred and placed to the credit of the general 162
revenue fund. The director of the department of revenue 163
shall keep accurate records of the amount of money in the 164
trust and which was collected in each city imposing a sales 165
tax pursuant to this section, and the records shall be open 166
to the inspection of officers of the city and the public. 167
Not later than the tenth day of each month the director of 168
the department of revenue shall distribute all moneys 169
deposited in the trust fund during the preceding month to 170
the city which levied the tax; such funds shall be deposited 171
with the city treasurer of each such city, and all 172
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expenditures of funds arising from the trust fund shall be 173
by an appropriation act to be enacted by the governing body 174
of each such city. Expenditures may be made from the fund 175
for any functions authorized in the ordinance or order 176
adopted by the governing body submitting the tax to the 177
voters. 178
6. The director of the department of revenue may make 179
refunds from the amounts in the trust fund and credited to 180
any city for erroneous payments and overpayments made, and 181
may redeem dishonored checks and drafts deposited to the 182
credit of such cities. If any city abolishes the tax, the 183
city shall notify the director of the department of revenue 184
of the action at least ninety days prior to the effective 185
date of the repeal and the director of the department of 186
revenue may order retention in the trust fund, for a period 187
of one year, of two percent of the amount collected after 188
receipt of such notice to cover possible refunds or 189
overpayment of the tax and to redeem dishonored checks and 190
drafts deposited to the credit of such accounts. After one 191
year has elapsed after the effective date of abolition of 192
the tax in such city, the director of the department of 193
revenue shall remit the balance in the account to the city 194
and close the account of that city. The director of the 195
department of revenue shall notify each city of each 196
instance of any amount refunded or any check redeemed from 197
receipts due the city. 198
7. Except as modified in this section, all provisions 199
of sections 32.085 and 32.087 shall apply to the tax imposed 200
pursuant to this section. 201
8. If any city in subsection 1 of this section enacts 202
the tax authorized in this section, the city shall budget an 203
amount to public safety that is no less than the amount 204
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budgeted in the year immediately preceding the enactment of 205
the tax. The revenue from the tax shall supplement and not 206
replace amounts budgeted by the city. 207
✓