94.705. Tax, how imposed--ballot form--rate of tax--boundary changes, procedure--retirement of bonds necessary to terminate tax, when.

MISSOURI STATUTES AND CODES

94.705. Tax, how imposed--ballot form--rate of tax--boundary changes, procedure--retirement of bonds necessary to terminate tax, when.

Tax, how imposed--ballot form--rate of tax--boundary changes,procedure--retirement of bonds necessary to terminate tax, when.

94.705. 1. Any city may by a majority vote of its governing body imposea sales tax for transportation purposes enumerated in sections 94.700 to94.755, and issue bonds for transportation purposes which shall be retired bythe revenues received from the sales tax authorized by this section. The taxauthorized by this section shall be in addition to any and all other salestaxes allowed by law. No ordinance imposing a sales tax pursuant to theprovisions of this section shall become effective unless the council or othergoverning body submits to the voters of the city, at a city or state general,primary, or special election, a proposal to authorize the council or othergoverning body of the city to impose such a sales tax and, if such tax is tobe used to retire bonds authorized pursuant to this section, to authorize suchbonds and their retirement by such tax; except that no vote shall be requiredin any city that imposed and collected such tax under sections 94.600 to94.655, before January 5, 1984. The ballot of the submission shall contain,but is not limited to, the following language:

(1) If the proposal submitted involves only authorization to impose thetax authorized by this section, the following language:

Shall the city of ............... (city's name) impose a sales tax of.................. (insert amount) for transportation purposes?

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 box opposite "NO";

(2) If the proposal submitted involves authorization to issue bonds andrepay such bonds with revenues from the tax authorized by this section, thefollowing language:

Shall the city of ............... (city's name) issue bonds in the amountof ........... (insert amount) for transportation purposes and impose a salestax of .............. (insert amount) to repay such bonds?

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 box opposite "NO".

If a majority of the votes cast on the proposal, provided in subdivision (1)of this subsection, by the qualified voters voting thereon are in favor of theproposal, then the ordinance and any amendments thereto shall be in effect.If the four-sevenths majority of the votes, as required by the MissouriConstitution, article VI, section 26, cast on the proposal, provided insubdivision (2) of this subsection to issue bonds and impose a sales tax toretire such bonds, by the qualified voters voting thereon are in favor of theproposal, then the ordinance and any amendments thereto shall be in effect.If a majority of the votes cast on the proposal, as provided in subdivision(1) of this subsection, by the qualified voters voting thereon* are opposed tothe proposal, then the council or other governing body of the city shall haveno power to impose the tax authorized in subdivision (1) of this subsectionunless and until the council or other governing body of the city submitsanother proposal to authorize the council or other governing body of the cityto impose the tax and such proposal is approved by a majority of the qualifiedvoters voting thereon. If more than three-sevenths of the votes cast by thequalified voters voting thereon* are opposed to the proposal, as provided insubdivision (2) of this subsection to issue bonds and impose a sales tax toretire such bonds, then the council or other governing body of the city shallhave no power to issue any bonds or to impose the tax authorized insubdivision (2) of this subsection unless and until the council or othergoverning body of the city submits another proposal to authorize the councilor other governing body of the city to issue such bonds or impose the tax toretire such bonds and such proposal is approved by four-sevenths of thequalified voters voting thereon.

2. No incorporated municipality located wholly or partially within anyfirst class county operating under a charter form of government and having apopulation of over nine hundred thousand inhabitants shall impose such a salestax for that part of the city, town or village that is located within suchfirst class county, in the event such a first class county imposes a sales taxunder the provisions of sections 94.600 to 94.655.

3. The sales tax may be imposed at a rate not to exceed one-half of onepercent on the receipts from the sale at retail of all tangible personalproperty or taxable services at retail within any city adopting such tax, ifsuch property and services are subject to taxation by the state of Missouriunder the provisions of sections 144.010 to 144.525, RSMo.

4. If the boundaries of a city in which such sales tax has been imposedshall thereafter be changed or altered, the city clerk shall forward to thedirector of revenue by United States registered mail or certified mail acertified copy of the ordinance adding or detaching territory from the city.The ordinance shall reflect the effective date thereof, and shall beaccompanied by a map of the city clearly showing the territory added theretoor detached therefrom. Upon receipt of the ordinance and map, the tax imposedby sections 94.700 to 94.755 shall be effective in the added territory orabolished in the detached territory on the effective date of the change of thecity boundary.

5. No tax imposed pursuant to this section for the purpose of retiringbonds issued pursuant to this section may be terminated until all of suchbonds have been retired.