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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. 1679
103RD GENERAL ASSEMBLY
INTRODUCED BY SENATOR GREGORY (21).
7281S.01I KRISTINA MARTIN, Secretary
AN ACT
To repeal section 32.310, RSMo, and to enact in lieu thereof one new section relating to the
department of revenue.
Be it enacted by the General Assembly of the State of Missouri, as follows:
Section A. Section 32.310, RSMo, is repealed and one new 1
section enacted in lieu thereof, to be known as section 32.310, 2
to read as follows:3
32.310. 1. The department of revenue shall create and 1
maintain [a] mapping [feature] features on its official 2
public website that [displays] display sales and use tax and 3
property tax information of political subdivisions of this 4
state that have taxing authority, including the current tax 5
rate for each sales and use tax imposed and collected and 6
the current levies of each property tax district imposed and 7
collected on a separate map. [Such] Each display shall have 8
the option to showcase the borders and jurisdiction of the 9
following political subdivisions on a map of the state to 10
the extent that such political subdivisions collect sales 11
and use tax or property tax: 12
(1) Ambulance districts; 13
(2) Community improvement districts; 14
(3) Fire protection districts; 15
(4) Levee districts; 16
(5) Library districts; 17
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(6) Neighborhood improvement districts; 18
(7) Port authority districts; 19
(8) Tax increment financing districts; 20
(9) Transportation development districts; 21
(10) School districts; or 22
(11) Any other political subdivision that imposes a 23
sales or use tax or a property tax within its borders and 24
jurisdiction. 25
2. [The] Each mapping feature shall also have the 26
option to superimpose state house of representative 27
districts and state senate districts over the political 28
subdivisions. The base layer of each mapping feature shall 29
be color-coded based on taxation rates. 30
3. A political subdivision collecting sales or use tax 31
or property tax listed in subsection 1 of this section shall 32
provide to the department of revenue mapping and geographic 33
data pertaining to the political subdivision's borders and 34
jurisdictions. The political subdivision shall certify the 35
accuracy of the data by affidavit and shall provide the data 36
in a format specified by the department of revenue. Such 37
data relating to sales taxes shall be sent to the department 38
of revenue by April 1, 2019, and shall be updated and sent 39
to the department if a change in the political subdivision's 40
borders or jurisdiction occurs thereafter. Such data 41
relating to use taxes shall be sent to the department of 42
revenue by January 1, 2022. Such data relating to property 43
taxes shall be sent to the department of revenue by January 44
1, 2027. If a political subdivision fails to provide the 45
information required under this subsection, the department 46
of revenue shall use the last known sales or use tax or 47
property tax rate for such political subdivision. 48
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4. The department of revenue may contract with another 49
entity to build and maintain the mapping [feature] features. 50
5. By July 1, 2019, the department shall implement the 51
mapping feature using the sales tax data provided to it 52
under subsection 3 of this section. By July 1, 2022, the 53
department shall implement the mapping feature using use tax 54
data provided to it under subsection 3 of this section. By 55
July 1, 2027, the department shall implement the additional 56
property tax mapping feature using property tax levy data 57
from the most recent publication of the Missouri state 58
auditor's report on property tax rates and any additional 59
supplemental information provided to the department under 60
subsection 3 of this section. The home page of the 61
department's public website shall prominently display links 62
directing the public to each of the sales, use, and property 63
tax mapping features. 64
6. By July 1, 2022, the department shall update the 65
mapping feature to include the total sales tax rate for 66
combined rates of overlapping sales taxes levied and the 67
total use tax rate for combined rates of overlapping use 68
taxes levied. 69
7. If the boundaries of a political subdivision listed 70
in subsection 1 of this section in which a sales or use tax 71
or a property tax has been imposed shall thereafter be 72
changed or altered, the political subdivision shall forward 73
to the director of revenue by United States registered mail 74
or certified mail a certified copy of the ordinance adding 75
or detaching territory from the political subdivision within 76
ten days of adoption of the ordinance. The ordinance shall 77
reflect the effective date of the ordinance and shall be 78
accompanied by a map in a form to be determined by the 79
director of revenue. Upon receipt of the ordinance and map, 80
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the tax imposed under the local sales tax law shall be 81
effective in the added territory or abolished in the 82
detached territory on the first day of a calendar quarter 83
after one hundred twenty days' notice to sellers. The 84
department shall also use the most recent publication of the 85
Missouri state auditor's report on property tax rates in 86
order to update and maintain the property tax levy data each 87
year. 88
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