94.900. Sales tax authorized (Excelsior Springs, Harrisonville)--proceeds to be used for public safety purposes--ballot language--collection of tax, procedure.

MISSOURI STATUTES AND CODES

94.900. Sales tax authorized (Excelsior Springs, Harrisonville)--proceeds to be used for public safety purposes--ballot language--collection of tax, procedure.

Sales tax authorized (Excelsior Springs, Harrisonville)--proceeds tobe used for public safety purposes--ballot language--collectionof tax, procedure.

94.900. 1. The governing body of any city of the thirdclassification with more than ten thousand eight hundred but less than tenthousand nine hundred inhabitants located at least partly within a countyof the first classification with more than one hundred eighty-four thousandbut less than one hundred eighty-eight thousand inhabitants, or any city ofthe fourth classification with more than eight thousand nine hundred butfewer than nine thousand inhabitants, is hereby authorized to impose, byordinance or order, a sales tax in the amount of up to one-half of onepercent on all retail sales made in such city which are subject to taxationunder the provisions of sections 144.010 to 144.525, RSMo, for the purposeof improving the public safety for such city, including but not limited toexpenditures on equipment, city employee salaries and benefits, andfacilities for police, fire and emergency medical providers. The taxauthorized by this section shall be in addition to any and all other salestaxes allowed by law, except that no ordinance or order imposing a salestax pursuant to the provisions of this section shall be effective unlessthe governing body of the city submits to the voters of the city, at acounty or state general, primary or special election, a proposal toauthorize the governing body of the city to impose a tax.

2. If the proposal submitted involves only authorization to imposethe tax authorized by this section, the ballot of submission shall contain,but need not be limited to, the following language:

Shall the city of .......................................... (city'sname) impose a citywide sales tax of ............. (insert amount) for thepurpose of improving the public safety 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 proposal by the qualified votersvoting thereon are in favor of the proposal submitted pursuant to thissubsection, then the ordinance or order and any amendments thereto shall bein effect on the first day of the second calendar quarter after thedirector of revenue receives notification of adoption of the local salestax. If a proposal receives less than the required majority, then thegoverning body of the city shall have no power to impose the sales taxherein authorized unless and until the governing body of the city shallagain have submitted another proposal to authorize the governing body ofthe city to impose the sales tax authorized by this section and suchproposal is approved by the required majority of the qualified votersvoting thereon. However, in no event shall a proposal pursuant to thissection be submitted to the voters sooner than twelve months from the dateof the last proposal pursuant to this section.

3. All revenue received by a city from the tax authorized under theprovisions of this section shall be deposited in a special trust fund andshall be used solely for improving the public safety for such city for solong as the tax shall remain in effect.

4. Once the tax authorized by this section is abolished or isterminated by any means, all funds remaining in the special trust fundshall be used solely for improving the public safety for the city. Anyfunds in such special trust fund which are not needed for currentexpenditures may be invested by the governing body in accordance withapplicable laws relating to the investment of other city funds.

5. All sales taxes collected by the director of the department ofrevenue under this section on behalf of any city, less one percent for costof collection which shall be deposited in the state's general revenue fundafter payment of premiums for surety bonds as provided in section 32.087,RSMo, shall be deposited in a special trust fund, which is hereby created,to be known as the "City Public Safety Sales Tax Trust Fund". The moneysin the trust fund shall not be deemed to be state funds and shall not becommingled with any funds of the state. The provisions of section 33.080,RSMo, to the contrary notwithstanding, money in this fund shall not betransferred and placed to the credit of the general revenue fund. Thedirector of the department of revenue shall keep accurate records of theamount of money in the trust and which was collected in each city imposinga sales tax pursuant to this section, and the records shall be open to theinspection of officers of the city and the public. Not later than thetenth day of each month the director of the department of revenue shalldistribute all moneys deposited in the trust fund during the precedingmonth to the city which levied the tax; such funds shall be deposited withthe city treasurer of each such city, and all expenditures of funds arisingfrom the trust fund shall be by an appropriation act to be enacted by thegoverning body of each such city. Expenditures may be made from the fundfor any functions authorized in the ordinance or order adopted by thegoverning body submitting the tax to the voters.

6. The director of the department of revenue may make refunds fromthe amounts in the trust fund and credited to any city for erroneouspayments and overpayments made, and may redeem dishonored checks and draftsdeposited to the credit of such cities. If any city abolishes the tax, thecity shall notify the director of the department of revenue of the actionat least ninety days prior to the effective date of the repeal and thedirector of the department of revenue may order retention in the trustfund, for a period of one year, of two percent of the amount collectedafter receipt of such notice to cover possible refunds or overpayment ofthe tax and to redeem dishonored checks and drafts deposited to the creditof such accounts. After one year has elapsed after the effective date ofabolition of the tax in such city, the director of the department ofrevenue shall remit the balance in the account to the city and close theaccount of that city. The director of the department of revenue shallnotify each city of each instance of any amount refunded or any checkredeemed from receipts due the city.

7. Except as modified in this section, all provisions of sections32.085 and 32.087, RSMo, shall apply to the tax imposed pursuant to thissection.