Missouri Revised Statutes













Chapter 67

Political Subdivisions, Miscellaneous Powers

←67.585

Section 67.587.1

67.590→

August 28, 2015

Sales tax for transportation infrastructure--ballot language--fund created, use of moneys--repeal of tax, ballot language. (New Madrid County)

67.587. 1. The governing body of any county of the third classification

without a township form of government and with more than eighteen thousand but

fewer than twenty thousand inhabitants and with a city of the fourth

classification with more than three thousand but fewer than three thousand

seven hundred inhabitants as the county seat may impose, by order or

ordinance, a sales tax on all retail sales made within the county which are

subject to sales tax under chapter 144. The tax authorized in this section

shall be equal to one-half of one percent, and shall be imposed solely for the

purpose of improving transportation infrastructure in such county. The tax

authorized in this section shall be in addition to all other sales taxes

imposed by law, and shall be stated separately from all other charges and

taxes. The order or ordinance shall not become effective unless the governing

body of the county submits to the voters residing within the county at a state

general, primary, or special election a proposal to authorize the governing

body of the county to impose a tax under this section.



2. The ballot of submission for the tax authorized in this section shall

be in substantially the following form:



Shall ............................................ (insert the name of

the political subdivision) impose a sales tax at a rate of ...........

(insert rate of percent) percent, solely for the purpose of funding

improvements to transportation infrastructure?



[ ] 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 question by the qualified voters voting

thereon are in favor of the question, then the tax shall become effective on

the first day of the second calendar quarter immediately following

notification to the department of revenue. If a majority of the votes cast on

the question by the qualified voters voting thereon are opposed to the

question, then the tax shall not become effective unless and until the

question is resubmitted under this section to the qualified voters and such

question is approved by a majority of the qualified voters voting on the

question.



3. All revenue collected under this section by the director of the

department of revenue on behalf of any county, except for one percent for the

cost of collection which shall be deposited in the state's general revenue

fund, shall be deposited in a special trust fund and shall be used solely for

the designated purposes. Moneys in the fund shall not be deemed to be state

funds, and shall not be commingled with any funds of the state. The director

may make refunds from the amounts in the trust fund and credited to the county

for erroneous payments and overpayments made, and may redeem dishonored checks

and drafts deposited to the credit of such county. Any funds in the special

trust fund which are not needed for current expenditures shall be invested in

the same manner as other funds are invested. Any interest and moneys earned

on such investments shall be credited to the fund.



4. On or after the effective date of the tax, the director of revenue

shall be responsible for the administration, collection, enforcement, and

operation of the tax, and sections 32.085 and 32.087 shall apply. In order to

permit sellers required to collect and report the sales tax to collect the

amount required to be reported and remitted, but not to change the

requirements of reporting or remitting the tax, or to serve as a levy of the

tax, and in order to avoid fractions of pennies, the governing body of the

county may authorize the use of a bracket system similar to that authorized in

section 144.285, and notwithstanding the provisions of that section, this new

bracket system shall be used where this tax is imposed and shall apply to all

taxable transactions. Beginning with the effective date of the tax, every

retailer in the county shall add the sales tax to the sale price, and this tax

shall be a debt of the purchaser to the retailer until paid, and shall be

recoverable at law in the same manner as the purchase price. For purposes of

this section, all retail sales shall be deemed to be consummated at the place

of business of the retailer.



5. All applicable provisions in sections 144.010 to 144.525, governing

the state sales tax, and section 32.057, the uniform confidentiality

provision, shall apply to the collection of the tax, and all exemptions

granted to agencies of government, organizations, and persons under sections

144.010 to 144.525 are hereby made applicable to the imposition and collection

of the tax. The same sales tax permit, exemption certificate, and retail

certificate required by sections 144.010 to 144.525 for the administration and

collection of the state sales tax shall satisfy the requirements of this

section, and no additional permit or exemption certificate or retail

certificate shall be required; except that, the director of revenue may

prescribe a form of exemption certificate for an exemption from the tax. All

discounts allowed the retailer under the state sales tax for the collection of

and for payment of taxes are hereby allowed and made applicable to the tax.

The penalties for violations provided in section 32.057 and sections 144.010

to 144.525 are hereby made applicable to violations of this section. If any

person is delinquent in the payment of the amount required to be paid under

this section, or in the event a determination has been made against the person

for taxes and penalty under this section, the limitation for bringing suit for

the collection of the delinquent tax and penalty shall be the same as that

provided in sections 144.010 to 144.525.



6. The governing body of any county that has adopted the sales tax

authorized in this section may submit the question of repeal of the tax to the

voters on any date available for elections for the county and shall submit

such question at least every four years. The ballot of submission shall be in

substantially the following form:



Shall ................ (insert the name of the political subdivision)

repeal the sales tax imposed at a rate of ............. (insert rate of

percent) percent for the purpose of funding improvements to transportation

infrastructure?



[ ] 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 question by the qualified voters voting

thereon are in favor of repeal, that repeal shall become effective on December

thirty-first of the calendar year in which such repeal was approved.





If a majority of the votes cast on the question by the qualified voters voting

thereon are opposed to the repeal, then the sales tax authorized in this

section shall remain effective until the question is resubmitted under this

section to the qualified voters and the repeal is approved by a majority of

the qualified voters voting on the question.



7. If the tax is repealed or terminated by any means, all funds

remaining in the special trust fund shall continue to be used solely for the

designated purposes, and the county shall notify the director of the

department of revenue of the action at least thirty days before the effective

date of the repeal and the director 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

county, the director shall remit the balance in the account to the county and

close the account of that county. The director shall notify each county of

each instance of any amount refunded or any check redeemed from receipts due

the county.



(L. 2014 S.B. 896)







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