94.579. Sales tax authorized--ballot language--use of moneys--repeal of tax, ballot language--special trust fund.

MISSOURI STATUTES AND CODES

94.579. Sales tax authorized--ballot language--use of moneys--repeal of tax, ballot language--special trust fund.

Sales tax authorized--ballot language--use of moneys--repeal of tax,ballot language--special trust fund.

94.579. 1. The governing body of any home rule city with more thanone hundred fifty-one thousand five hundred but fewer than one hundredfifty-one thousand six hundred inhabitants is hereby authorized to impose,by order or ordinance, a sales tax on all retail sales made within the citywhich are subject to sales tax under chapter 144, RSMo. The tax authorizedin this section shall not exceed one percent, and shall be imposed solelyfor the purpose of providing revenues for the operation of public safetydepartments, including police and fire departments, and for pensionprograms, and health care for employees and pensioners of the public safetydepartments. The tax authorized in this section shall be in addition toall other sales taxes imposed by law, and shall be stated separately fromall other charges and taxes. The order or ordinance shall not becomeeffective unless the governing body of the city submits to the votersresiding within the city at a state general, primary, or special election aproposal to authorize the governing body of the city to impose a tax underthis section. If the tax authorized in this section is not approved by thevoters, then the city shall have an additional year during which to meetits required contribution payment beyond the time period described insection 105.683, RSMo. If the city meets its required contribution paymentin this time, then, notwithstanding the provisions of section 105.683,RSMo, to the contrary, the delinquency shall not constitute a lien on thefunds of the political subdivision, the board of such plan shall not beauthorized to compel payment by application for writ of mandamus, and thestate treasurer and the director of the department of revenue shall notwithhold twenty-five percent of the certified contribution deficiency fromthe total moneys due the political subdivision from the state. Theone-year extension shall only be available to the city on a one-time basis.

2. The ballot of submission for the tax authorized in this sectionshall be in substantially the following form:

Shall .................................................. (insert thename of the city) impose a sales tax at a rate of .......... (up to one)percent, solely for the purpose of providing revenues for the operation ofpublic safety departments of the city?

â ã YES â ã NO

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 boxopposite "NO".

If a majority of the votes cast on the question by the qualified votersvoting thereon are in favor of the question, then the tax shall becomeeffective on the first day of the second calendar quarter immediatelyfollowing notification to the department of revenue. If a majority of thevotes cast on the question by the qualified voters voting thereon areopposed to the question, then the tax shall not become effective unless anduntil the question is resubmitted under this section to the qualifiedvoters and such question is approved by a majority of the qualified votersvoting on the question.

3. All revenue collected under this section by the director of thedepartment of revenue on behalf of any city, except for one percent for thecost of collection which shall be deposited in the state's general revenuefund, shall be deposited in a special trust fund, which is hereby createdand shall be known as the "Public Safety Protection Sales Tax Fund", andshall be used solely for the designated purposes. Moneys in the fund shallnot be deemed to be state funds, and shall not be commingled with any fundsof the state. The director may make refunds from the amounts in the trustfund and credited to the city for erroneous payments and overpayments made,and may redeem dishonored checks and drafts deposited to the credit of suchcity. Any funds in the special trust fund which are not needed for currentexpenditures shall be invested in the same manner as other funds areinvested. Any interest and moneys earned on such investments shall becredited to the fund. The director shall keep accurate records of theamounts in the fund, and such records shall be open to the inspection ofthe officers of such city and to the public. Not later than the tenth dayof each month, the director shall distribute all moneys deposited in thefund during the preceding month to the city. Such funds shall be depositedwith the treasurer of the city, and all expenditures of moneys from thefund shall be by an appropriation ordinance enacted by the governing bodyof the city.

4. On or after the effective date of the tax, the director of revenueshall be responsible for the administration, collection, enforcement, andoperation of the tax, and sections 32.085 and 32.087, RSMo, shall apply.In order to permit sellers required to collect and report the sales tax tocollect the amount required to be reported and remitted, but not to changethe requirements of reporting or remitting the tax, or to serve as a levyof the tax, and in order to avoid fractions of pennies, the governing bodyof the city may authorize the use of a bracket system similar to thatauthorized in section 144.285, RSMo, and notwithstanding the provisions ofthat section, this new bracket system shall be used where this tax isimposed and shall apply to all taxable transactions. Beginning with theeffective date of the tax, every retailer in the city shall add the salestax to the sale price, and this tax shall be a debt of the purchaser to theretailer until paid, and shall be recoverable at law in the same manner asthe purchase price. For purposes of this section, all retail sales shallbe deemed to be consummated at the place of business of the retailer.

5. All applicable provisions in sections 144.010 to 144.525, RSMo,governing the state sales tax, and section 32.057, RSMo, the uniformconfidentiality provision, shall apply to the collection of the tax, andall exemptions granted to agencies of government, organizations, andpersons under sections 144.010 to 144.525, RSMo, are hereby made applicableto the imposition and collection of the tax. The same sales tax permit,exemption certificate, and retail certificate required by sections 144.010to 144.525, RSMo, for the administration and collection of the state salestax shall satisfy the requirements of this section, and no additionalpermit or exemption certificate or retail certificate shall be required;except that, the director of revenue may prescribe a form of exemptioncertificate for an exemption from the tax. All discounts allowed theretailer under the state sales tax for the collection of and for payment oftaxes are hereby allowed and made applicable to the tax. The penalties forviolations provided in section 32.057, RSMo, and sections 144.010 to144.525, RSMo, are hereby made applicable to violations of this section.If any person is delinquent in the payment of the amount required to bepaid under this section, or in the event a determination has been madeagainst the person for the tax and penalties under this section, thelimitation for bringing suit for the collection of the delinquent tax andpenalties shall be the same as that provided in sections 144.010 to144.525, RSMo.

6. The governing body of any city that has adopted the sales taxauthorized in this section may submit the question of repeal of the tax tothe voters on any date available for elections for the city. The ballot ofsubmission shall be in substantially the following form:

Shall .............................................. (insert the nameof the city) repeal the sales tax imposed at a rate of .......... (up toone) percent for the purpose of providing revenues for the operation ofpublic safety departments of the city?

â ã YES â ã NO

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 boxopposite "NO".

If a majority of the votes cast on the question by the qualified votersvoting thereon are in favor of repeal, that repeal shall become effectiveon December thirty-first of the calendar year in which such repeal wasapproved. If a majority of the votes cast on the question by the qualifiedvoters voting thereon are opposed to the repeal, then the sales taxauthorized in this section shall remain effective until the question isresubmitted under this section to the qualified voters and the repeal isapproved by a majority of the qualified voters voting on the question.

7. The governing body of any city that has adopted the sales taxauthorized in this section shall submit the question of repeal of the taxto the voters every five years from the date of its inception on a dateavailable for elections for the city. The ballot of submission shall be insubstantially the following form:

Shall ............................................... (insert the nameof the city) repeal the sales tax imposed at a rate of ............. (up toone) percent for the purpose of providing revenues for the operation ofpublic safety departments of the city?

â ã YES â ã NO

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 boxopposite "NO".

8. Whenever the governing body of any city that has adopted the salestax authorized in this section receives a petition, signed by a number ofregistered voters of the city equal to at least two percent of the numberof registered voters of the city voting in the last gubernatorial election,calling for an election to repeal the sales tax imposed under this section,the governing body shall submit to the voters of the city a proposal torepeal the tax. If a majority of the votes cast on the question by thequalified voters voting thereon are in favor of the repeal, the repealshall become effective on December thirty-first of the calendar year inwhich such repeal was approved. If a majority of the votes cast on thequestion by the qualified voters voting thereon are opposed to the repeal,then the sales tax authorized in this section shall remain effective untilthe question is resubmitted under this section to the qualified voters andthe repeal is approved by a majority of the qualified voters voting on thequestion.

9. If the tax is repealed or terminated by any means, all fundsremaining in the special trust fund shall continue to be used solely forthe designated purposes, and the city shall notify the director of thedepartment of revenue of the action at least ninety days before theeffective date of the repeal and the director may order retention in thetrust fund, for a period of one year, of two percent of the amountcollected after receipt of such notice to cover possible refunds oroverpayment of the tax and to redeem dishonored checks and drafts depositedto the credit of such accounts. After one year has elapsed after theeffective date of abolition of the tax in such city, the director shallremit the balance in the account to the city and close the account of thatcity. The director shall notify each city of each instance of any amountrefunded or any check redeemed from receipts due the city.