205.202. Certain districts may impose sales tax instead of property tax--vote required--fund created, use of moneys (Ripley County). - Missouri Statutes

Certain districts may impose sales tax instead of property tax--voterequired--fund created, use of moneys (Ripley County).

205.202. 1. The governing body of any hospital district establishedunder sections 205.160 to 205.379 in any county of the third classificationwithout a township form of government and with more than thirteen thousandfive hundred but fewer than thirteen thousand six hundred inhabitants may,by resolution, abolish the property tax levied in such district under thischapter and impose a sales tax on all retail sales made within the districtwhich are subject to sales tax under chapter 144, RSMo. The tax authorizedin this section shall be not more than one percent, and shall be imposedsolely for the purpose of funding the hospital district. The taxauthorized in this section shall be in addition to all other sales taxesimposed by law, and shall be stated separately from all other charges andtaxes.

2. No such resolution adopted under this section shall becomeeffective unless the governing body of the hospital district submits to thevoters residing within the district at a state general, primary, or specialelection a proposal to authorize the governing body of the district toimpose a tax under this section. If a majority of the votes cast on thequestion by the qualified voters voting thereon are in favor of thequestion, then the tax shall become effective on the first day of thesecond calendar quarter after the director of revenue receives notificationof adoption of the local sales tax. If a majority of the votes cast on thequestion by the qualified voters voting thereon are opposed to thequestion, then the tax shall not become effective unless and until thequestion is resubmitted under this section to the qualified voters and suchquestion is approved by a majority of the qualified voters voting on thequestion.

3. All revenue collected under this section by the director of thedepartment of revenue on behalf of the hospital district, except for onepercent for the cost of collection which shall be deposited in the state'sgeneral revenue fund, shall be deposited in a special trust fund, which ishereby created and shall be known as the "Hospital District Sales TaxFund", and shall be used solely for the designated purposes. Moneys in thefund shall not be deemed to be state funds, and shall not be commingledwith any funds of the state. The director may make refunds from theamounts in the fund and credited to the district for erroneous payments andoverpayments made, and may redeem dishonored checks and drafts deposited tothe credit of such district. Any funds in the special fund which are notneeded for current expenditures shall be invested in the same manner asother funds are invested. Any interest and moneys earned on suchinvestments shall be credited to the fund.

4. The governing body of any hospital district that has adopted thesales tax authorized in this section may submit the question of repeal ofthe tax to the voters on any date available for elections for the district.If a majority of the votes cast on the question by the qualified votersvoting thereon are in favor of the repeal, that repeal shall becomeeffective on December thirty-first of the calendar year in which suchrepeal was approved. If a majority of the votes cast on the question bythe qualified voters voting thereon are opposed to the repeal, then thesales tax authorized in this section shall remain effective until thequestion is resubmitted under this section to the qualified voters and therepeal is approved by a majority of the qualified voters voting on thequestion.

5. Whenever the governing body of any hospital district that hasadopted the sales tax authorized in this section receives a petition,signed by a number of registered voters of the district equal to at leastten percent of the number of registered voters of the district voting inthe last gubernatorial election, calling for an election to repeal thesales tax imposed under this section, the governing body shall submit tothe voters of the district a proposal to repeal the tax. If a majority ofthe votes cast on the question by the qualified voters voting thereon arein favor of the repeal, the repeal shall become effective on Decemberthirty-first of the calendar year in which such repeal was approved. If amajority of the votes cast on the question by the qualified voters votingthereon are opposed to the repeal, then the sales tax authorized in thissection shall remain effective until the question is resubmitted under thissection to the qualified voters and the repeal is approved by a majority ofthe qualified voters voting on the question.

6. 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 hospital district shall notify thedirector of the department of revenue of the action at least ninety daysbefore the effective date of the repeal and the director may orderretention in the trust fund, for a period of one year, of two percent ofthe amount collected after receipt of such notice to cover possible refundsor overpayment of the tax and to redeem dishonored checks and draftsdeposited to the credit of such accounts. After one year has elapsed afterthe effective date of abolition of the tax in such district, the directorshall remit the balance in the account to the district and close theaccount of that district. The director shall notify each district of eachinstance of any amount refunded or any check redeemed from receipts due thedistrict.

(L. 2009 S.B. 307)