Missouri Revised Statutes













Chapter 94

Taxation in Other Cities

←94.580

Section 94.581.1

94.585→

August 28, 2015

Sales tax authorized (Columbia)--ballot language--deposit of revenue generated--fund created, purpose--refunds, when.

94.581. 1. The governing body of any home rule city with more than

eighty-four thousand five hundred but fewer than eighty-four thousand six

hundred inhabitants is hereby authorized to impose, by ordinance or order, a

sales tax in the amount of up to one percent on all retail sales made in such

city which are subject to taxation under the provisions of sections 144.010 to

144.525 for the purpose of capital improvements for public safety for such

city, including but not limited to expenditures for new construction and

equipment, repair and maintenance of buildings and equipment, and for

financing such capital improvements for public safety. The tax authorized by

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

law, except that no ordinance or order imposing a sales tax pursuant to the

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

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

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

impose a tax.



2. If the proposal submitted involves only authorization to impose the

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's

name) impose a citywide sales tax of ............. (insert amount) for the

purpose of capital improvements for public safety of the city?



[ ] 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 voting

thereon are in favor of the proposal submitted pursuant to this subsection,

then the ordinance or order and any amendments thereto shall be in effect on

the first day of the second calendar quarter after the director of revenue

receives notification of adoption of the local sales tax. If a proposal

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

shall have no power to impose the sales tax herein authorized unless and until

the governing body of the city shall again have submitted another proposal to

authorize the governing body of the city to impose the sales tax authorized by

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

qualified voters voting thereon. However, in no event shall a proposal

pursuant to this section be submitted to the voters sooner than twelve months

from the date of the last proposal pursuant to this section.



3. All revenue received by a city from the tax authorized under the

provisions of this section shall be deposited in a special trust fund and

shall be used solely for capital improvements for public safety for such city

for so long as the tax shall remain in effect.



4. Once the tax authorized by this section is abolished or is terminated

by any means, all funds remaining in the special trust fund shall be used

solely for capital improvements for public safety for the city. Any funds in

such special trust fund which are not needed for current expenditures may be

invested by the governing body in accordance with applicable laws relating to

the investment of other city funds.



5. All sales taxes collected by the director of the department of

revenue under this section on behalf of any city, less one percent for cost of

collection which shall be deposited in the state's general revenue fund after

payment of premiums for surety bonds as provided in section 32.087, shall be

deposited in a special trust fund, which is hereby created, to be known as the

"City Capital Improvements for Public Safety Sales Tax Trust Fund". The

moneys in the trust fund shall not be deemed to be state funds and shall not

be commingled with any funds of the state. The provisions of section 33.080

to the contrary notwithstanding, money in this fund shall not be transferred

and placed to the credit of the general revenue fund. The director of the

department of revenue shall keep accurate records of the amount of money in

the trust and which was collected in each city imposing a sales tax pursuant

to this section, and the records shall be open to the inspection of officers

of the city and the public. Not later than the tenth day of each month the

director of the department of revenue shall distribute all moneys deposited in

the trust fund during the preceding month to the city which levied the tax;

such funds shall be deposited with the city treasurer of each such city, and

all expenditures of funds arising from the trust fund shall be by an

appropriation act to be enacted by the governing body of each such city.

Expenditures may be made from the fund for any functions authorized in the

ordinance or order adopted by the governing body submitting the tax to the

voters.



6. The director of the department of revenue may make refunds from the

amounts in the trust fund and credited to any city for erroneous payments and

overpayments made, and may redeem dishonored checks and drafts deposited to

the credit of such cities. If any city abolishes the tax, the city shall

notify the director of the department of revenue of the action at least ninety

days prior to the effective date of the repeal and the director of the

department of revenue may order retention in the trust fund, for a period of

one year, of two percent of the amount collected after receipt of such notice

to cover possible refunds or overpayment of the tax and to redeem dishonored

checks and drafts deposited to the credit of such accounts. After one year

has elapsed after the effective date of abolition of the tax in such city, the

director of the department of revenue shall remit the balance in the account

to the city and close the account of that city. The director of the

department of revenue shall notify each city of each instance of any amount

refunded or any check redeemed from receipts due the city.



7. Except as modified in this section, all provisions of sections 32.085

and 32.087 shall apply to the tax imposed pursuant to this section.



(L. 2011 S.B. 117 § 1)







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