Missouri Revised Statutes













Chapter 67

Political Subdivisions, Miscellaneous Powers

←67.1898

Section 67.1922.1

67.1925→

August 28, 2015

Water quality, infrastructure and tourism, sales taxes authorized for certain counties--ballot language.

67.1922. 1. The governing body of any county containing any part of a

Corps of Engineers lake with a shoreline of at least seven hundred miles and

not exceeding a shoreline of nine hundred miles or the governing body of any

county which borders on or which contains part of a lake with not less than

one hundred miles of shoreline may impose by order one or more sales taxes,

not to exceed one and one-half percent in the aggregate, on all retail sales

made in such county which are subject to taxation pursuant to the provisions

of sections 144.010 to 144.525 for the purpose of affecting any combination of

water quality, infrastructure, or tourism in the county. The taxes authorized

by this section shall be in addition to any and all other sales taxes allowed

by law; except that no order imposing a sales tax pursuant to the provisions

of this section shall be effective unless the governing body of the county

submits to the voters of the county, at a municipal or state primary, general

or special election, a proposal to authorize the governing body of the county

to impose such tax.



2. Each ballot of submission shall contain, but need not be limited to,

the following language:



Shall the county of ................ (county's name) impose a countywide

sales tax of ..................... (insert percent) for the purpose of

affecting ........ (water quality, infrastructure, and tourism) (water quality

and infrastructure) (water quality and tourism) (infrastructure and tourism)

(water quality) (infrastructure) (tourism) (insert one) as provided by law?



[ ] YES [ ] 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 by the qualified voters of the

county voting thereon are in favor of the proposal, then the order shall

become effective on the first day of the second calendar quarter after the

director of revenue receives notice of adoption of the tax. If the proposal

receives less than the required majority, then the governing body of the

county shall have no power to impose the sales tax authorized pursuant to this

section unless and until the governing body shall again have submitted another

proposal to authorize the governing body to impose the sales tax authorized by

this section and such proposal is approved by the required majority of the

qualified voters of the county voting on such proposal.



(L. 2001 S.B. 323 & 230, A.L. 2005 H.B. 186 merged with S.B. 210)





2001



2001



67.1922. 1. The governing body of any county containing any part of

a Corps of Engineers lake with a shoreline of at least seven hundred miles

and not exceeding a shoreline of nine hundred miles or the governing body

of any county which borders on or which contains part of a lake with not

less than one hundred miles of shoreline may impose by order a sales tax,

not to exceed one and one-half percent, on all retail sales made in such

county which are subject to taxation pursuant to the provisions of sections

144.010 to 144.525, RSMo, for the purpose of promoting water quality,

infrastructure and tourism through programs designed to affect the economic

development of the county. The tax authorized by this section shall be in

addition to any and all other sales taxes allowed by law; except that no

order imposing a sales tax pursuant to the provisions of this section shall

be effective unless the governing body of the county submits to the voters

of the county, at a municipal or state primary, general or special

election, a proposal to authorize the governing body of the county to

impose a tax.



2. The ballot of submission shall contain, but need not be limited

to, the following language:



Shall the county of ..................... (county's name) impose a

countywide sales tax of ..................... (insert percent) for the

purpose of creating and implementing water quality, infrastructure and

tourism programs affecting economic development in the county as provided

by law?



[ ] Yes [ ] 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 by the qualified voters of

the county voting thereon are in favor of the proposal, then the order

shall become effective on the first day of the second calendar quarter

after the director of revenue receives notice of adoption of the tax. If

the proposal receives less than the required majority, then the governing

body of the county shall have no power to impose the sales tax authorized

pursuant to this section unless and until the governing body shall again

have submitted another proposal to authorize the governing body to impose

the sales tax authorized by this section and such proposal is approved by

the required majority of the qualified voters of the county voting on such

proposal.



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