94.902. Sales tax authorized for certain cities (Gladstone, Raytown)--ballot, effective date--administration and collection--refunds, use of funds upon establishment of tax--repeal. - Missouri Statutes

Sales tax authorized for certain cities (Gladstone, Raytown)--ballot,effective date--administration and collection--refunds, use offunds upon establishment of tax--repeal.

94.902. 1. The governing body of any city of the thirdclassification with more than twenty-six thousand three hundred but lessthan twenty-six thousand seven hundred inhabitants, or any city of thefourth classification with more than thirty thousand three hundred butfewer than thirty thousand seven hundred inhabitants, may impose, by orderor ordinance, a sales tax on all retail sales made in the city which aresubject to taxation under chapter 144, RSMo. The tax authorized in thissection may be imposed in an amount of up to one-half of one percent, andshall be imposed solely for the purpose of improving the public safety forsuch city, including but not limited to expenditures on equipment, cityemployee salaries and benefits, and facilities for police, fire andemergency medical providers. The tax authorized in this section shall bein addition to all other sales taxes imposed by law, and shall be statedseparately from all other charges and taxes. The order or ordinanceimposing a sales tax under this section shall not become effective unlessthe governing body of the city submits to the voters residing within thecity, at a county or state general, primary, or special election, aproposal to authorize the governing body of the city to impose a tax underthis section.

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

Shall the city of .......................................... (city'sname) impose a citywide sales tax at a rate of ......... (insert rate ofpercent) percent for the purpose of improving the public safety of thecity?

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, then the ordinance or orderand any amendments to the order or ordinance shall become effective on thefirst day of the second calendar quarter after the director of revenuereceives notice of the adoption of the sales tax. If a majority of thevotes cast on the proposal by the qualified voters voting thereon areopposed to the proposal, then the tax shall not become effective unless theproposal is resubmitted under this section to the qualified voters and suchproposal is approved by a majority of the qualified voters voting on theproposal. However, in no event shall a proposal under this section besubmitted to the voters sooner than twelve months from the date of the lastproposal under this section.

3. Any sales tax imposed under this section shall be administered,collected, enforced, and operated as required in section 32.087, RSMo. Allsales taxes collected by the director of the department of revenue underthis section on behalf of any city, less one percent for cost of collectionwhich shall be deposited in the state's general revenue fund after paymentof premiums for surety bonds as provided in section 32.087, RSMo, shall bedeposited in a special trust fund, which is hereby created in the statetreasury, to be known as the "City Public Safety Sales Tax Trust Fund".The moneys in the trust fund shall not be deemed to be state funds andshall not be commingled with any funds of the state. The provisions ofsection 33.080, RSMo, to the contrary notwithstanding, money in this fundshall not be transferred and placed to the credit of the general revenuefund. The director shall keep accurate records of the amount of money inthe trust fund and which was collected in each city imposing a sales taxunder this section, and the records shall be open to the inspection ofofficers of the city and the public. Not later than the tenth day of eachmonth the director shall distribute all moneys deposited in the trust fundduring the preceding month to the city which levied the tax. Such fundsshall be deposited with the city treasurer of each such city, and allexpenditures of funds arising from the trust fund shall be by anappropriation act to be enacted by the governing body of each such city.Expenditures may be made from the fund for any functions authorized in theordinance or order adopted by the governing body submitting the tax to thevoters. If the tax is repealed, all funds remaining in the special trustfund shall continue to be used solely for the designated purposes. Anyfunds 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.

4. The director of the department of revenue may authorize the statetreasurer to make refunds from the amounts in the trust fund and creditedto any city for erroneous payments and overpayments made, and may redeemdishonored checks and drafts deposited to the credit of such cities. Ifany city abolishes the tax, the city shall notify the director of theaction at least ninety days before the effective date of the repeal, andthe director may order retention in the trust fund, for a period of oneyear, of two percent of the amount collected after receipt of such noticeto cover possible refunds or overpayment of the tax and to redeemdishonored checks and drafts deposited to the credit of such accounts.After one year has elapsed after the effective date of abolition of the taxin such city, the director shall remit the balance in the account to thecity and close the account of that city. The director shall notify eachcity of each instance of any amount refunded or any check redeemed fromreceipts due the city.

5. 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 .......... (insertrate of percent) percent for the purpose of improving the public safety ofthe city?

â ã YES â ã NO

If a majority of the votes cast on the proposal are in favor of repeal,that repeal shall become effective on December thirty-first of the calendaryear in which such repeal was approved. If a majority of the votes cast onthe question by the qualified voters voting thereon are opposed to therepeal, then the sales tax authorized in this section shall remaineffective until the question is resubmitted under this section to thequalified voters, and the repeal is approved by a majority of the qualifiedvoters voting on the question.

6. Whenever the governing body of any city that has adopted the salestax authorized in this section receives a petition, signed by ten percentof the registered voters of the city voting in the last gubernatorialelection, calling for an election to repeal the sales tax imposed underthis section, the governing body shall submit to the voters of the city aproposal to repeal the tax. If a majority of the votes cast on thequestion by the qualified voters voting thereon are in favor of the repeal,that repeal shall become effective on December thirty-first of the calendaryear in which such repeal was approved. If a majority of the votes cast onthe question by the qualified voters voting thereon are opposed to therepeal, then the tax 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. Except as modified in this section, all provisions of sections32.085 and 32.087, RSMo, shall apply to the tax imposed under this section.

(L. 2004 S.B. 1394, A.L. 2008 S.B. 718)