94.660. Transportation sales tax, ballot--effective, when--approval required in city and county--collection, fund created--use of funds--abolition of tax, procedure--reduction of rate.

MISSOURI STATUTES AND CODES

94.660. Transportation sales tax, ballot--effective, when--approval required in city and county--collection, fund created--use of funds--abolition of tax, procedure--reduction of rate.

Transportation sales tax, ballot--effective, when--approval requiredin city and county--collection, fund created--use offunds--abolition of tax, procedure--reduction of rate.

94.660. 1. The governing body of any city not within a county andany county of the first classification having a charter form of governmentwith a population of over nine hundred thousand inhabitants may propose, byordinance or order, a transportation sales tax of up to one percent forsubmission to the voters of that city or county at an authorized electiondate selected by the governing body.

2. Any sales tax approved under this section shall be imposed on thereceipts from the sale at retail of all tangible personal property ortaxable services within the city or county adopting the tax, if suchproperty and services are subject to taxation by the state of Missouriunder sections 144.010 to 144.525, RSMo.

3. The ballot of submission shall contain, but need not be limitedto, the following language:

Shall the county/city of...........................................(county's or city's name) imposea county/city-wide sales tax of..........percent for the purpose ofproviding a source of funds for public transportation purposes?

â ã YES â ã NO

Except as provided in subsection 4 of this section, if a majority of thevotes cast in that county or city not within a county on the proposal bythe qualified voters voting thereon are in favor of the proposal, then thetax shall go into effect on the first day of the next calendar quarterbeginning after its adoption and notice to the director of revenue, but nosooner than thirty days after such adoption and notice. If a majority ofthe votes cast in that county or city not within a county by the qualifiedvoters voting are opposed to the proposal, then the additional sales taxshall not be imposed in that county or city not within a county unless anduntil the governing body of that county or city not within a county shallhave submitted another proposal to authorize the local optiontransportation sales tax authorized in this section, and such proposal isapproved by a majority of the qualified voters voting on it. In no eventshall a proposal pursuant to this section be submitted to the voters soonerthan twelve months from the date of the last proposal.

4. No tax shall go into effect under this section in any city notwithin a county or any county of the first classification having a charterform of government with a population over nine hundred thousand inhabitantsunless and until both such city and such county approve the tax.

5. The provisions of subsection 4 of this section requiring both thecity and county to approve a transportation sales tax before atransportation sales tax may go into effect in either jurisdiction shallnot apply to any transportation sales tax submitted to and approved by thevoters in such city or such county on or after August 28, 2007.

6. All sales taxes collected by the director of revenue under thissection on behalf of any city or county, less one percent for cost ofcollection which shall be deposited in the state's general revenue fundafter payment of premiums for surety bonds, shall be deposited with thestate treasurer in a special trust fund, which is hereby created, to beknown as the "County Public Transit Sales Tax Trust Fund". The sales taxesshall be collected as provided in section 32.087, RSMo. The moneys in thetrust fund shall not be deemed to be state funds and shall not becommingled with any funds of the state. The director of revenue shall keepaccurate records of the amount of money in the trust fund which wascollected in each city or county approving a sales tax under this section,and the records shall be open to inspection by officers of the city orcounty and the public. Not later than the tenth day of each month thedirector of revenue shall distribute all moneys deposited in the trust fundduring the preceding month to the city or county which levied the tax, andsuch funds shall be deposited with the treasurer of each such city orcounty and all expenditures of funds arising from the county public transitsales tax trust fund shall be by an appropriation act to be enacted by thegoverning body of each such county or city not within a county.

7. The revenues derived from any transportation sales tax under thissection shall be used only for the planning, development, acquisition,construction, maintenance and operation of public transit facilities andsystems other than highways.

8. The director of revenue may authorize the state treasurer to makerefunds from the amount in the trust fund and credited to any city orcounty for erroneous payments and overpayments made, and may redeemdishonored checks and drafts deposited to the credit of such cities orcounties. If any city or county abolishes the tax, the city or countyshall notify the director of revenue of the action at least ninety daysprior to the effective date of the repeal and the director of revenue mayorder retention in the trust fund, for a period of one year, of two percentof the amount collected after receipt of such notice to cover possiblerefunds or overpayment of the tax and to redeem dishonored checks anddrafts deposited to the credit of such accounts. After one year haselapsed after the effective date of abolition of the tax in such city orcounty, the director of revenue shall authorize the state treasurer toremit the balance in the account to the city or county and close theaccount of that city or county. The director of revenue shall notify eachcity or county of each instance of any amount refunded or any checkredeemed from receipts due the city or county.