Missouri Revised Statutes
Chapter 94
Taxation in Other Cities
←94.575
Section 94.577.1
94.578→
August 28, 2015
Sales tax imposed in certain cities--rates of tax--election procedure--revenue to be used for capital improvements--revenue bonds, retirement--special trust fund--limitation on use of revenue by city of St. Louis--refunds authorized--Kansas City alternative tax authorized.
94.577. 1. The governing body of any municipality except those located
in whole or in part within any first class county having a charter form of
government and not containing any part of a city with a population of four
hundred thousand or more and adjacent to a city not within a county for that
part of the municipality located within such first class county is hereby
authorized to impose, by ordinance or order, a one-eighth, one-fourth,
three-eighths, or one-half of one percent sales tax on all retail sales made
in such municipality which are subject to taxation under the provisions of
sections 144.010 to 144.525 for the purpose of funding capital improvements,
including the operation and maintenance of capital improvements, which may be
funded by issuing bonds which will be retired by the revenues received from
the sales tax authorized by this section or the retirement of debt under
previously authorized bonded indebtedness. A municipality located in a
charter county may impose a sales tax on all retail sales for capital
improvements as provided in section 94.890. The tax authorized by this
section shall be in addition to any and all other sales taxes allowed by law;
but no ordinance imposing a sales tax under the provisions of this section
shall be effective unless the governing body of the municipality submits to
the voters of the municipality, at a municipal or state general, primary or
special election, a proposal to authorize the governing body of the
municipality to impose such tax and, if such tax is to be used to retire bonds
authorized under this section, to authorize such bonds and their retirement by
such tax, or to authorize the retirement of debt under previously authorized
bonded indebtedness.
2. The ballot of submission shall contain, but need not be limited to:
(1) If the proposal submitted involves only authorization to impose the
tax authorized by this section, the following language:
Shall the municipality of .................................
(municipality's name) impose a sales tax of .......... (insert amount) for the
purpose of funding capital improvements which may include the retirement of
debt under previously authorized bonded indebtedness?
[ ] 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"; or
(2) If the proposal submitted involves authorization to issue bonds and
repay such bonds with revenues from the tax authorized by this section, the
following language:
Shall the municipality of ................ (municipality's name) issue
bonds in the amount .......... of .......... (insert amount) to fund capital
improvements and impose a sales tax of .......... (insert amount) to repay
bonds?
[ ] 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 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, including when the proposal authorizes
the reduction of debt under previously authorized bonded indebtedness under
subdivision (1) of this subsection, then the ordinance or order and any
amendments thereto shall be in effect, except that any proposal submitted
under subdivision (2) of this subsection to issue bonds and impose a sales tax
to retire such bonds must be approved by the constitutionally required
percentage of the voters voting thereon to become effective. If a majority of
the votes cast by the qualified voters voting are opposed to the proposal,
then the governing body of the municipality shall have no power to issue any
bonds or impose the sales tax authorized in this section unless and until the
governing body of the municipality shall again have submitted another proposal
to authorize the governing body of the municipality to issue any bonds or
impose the sales tax authorized by this section, and such proposal is approved
by the requisite 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, except that any municipality with a population of greater than four
hundred thousand and located within more than one county may submit a proposal
pursuant to this section to the voters sooner than twelve months from the date
of the last proposal submitted pursuant to this section if submitted to the
voters on or before November 6, 2001.
3. All revenue received by a municipality 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, including the operation and
maintenance of capital improvements, for so long as the tax shall remain in
effect. Once the tax authorized by this section is abolished or is terminated
by any means, all funds remaining in the special trust fund required by this
subsection shall be used solely for the maintenance of the capital
improvements made with revenues raised by the tax authorized by this section.
Any funds in the special trust fund required by this subsection 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 municipal
funds. The provisions of this subsection shall apply only to taxes authorized
by this section which have not been imposed to retire bonds issued pursuant to
this section.
4. All revenue received by a municipality which issues bonds under this
section and imposes the tax authorized by this section to retire such bonds
shall be deposited in a special trust fund and shall be used solely to retire
such bonds, except to the extent that such funds are required for the
operation and maintenance of capital improvements. Once all of such bonds
have been retired, all funds remaining in the special trust fund required by
this subsection shall be used solely for the maintenance of the capital
improvements made with the revenue received as a result of the issuance of
such bonds. Any funds in the special trust fund required by this subsection
which are not needed to meet current obligations under the bonds issued under
this section may be invested by the governing body in accordance with
applicable laws relating to the investment of other municipal funds. The
provisions of this subsection shall apply only to taxes authorized by this
section which have been imposed to retire bonds issued under this section.
5. After the effective date of any tax imposed under the provisions of
this section, the director of revenue shall perform all functions incident to
the administration, collection, enforcement, and operation of the tax in the
same manner as provided in sections 94.500 to 94.550, and the director of
revenue shall collect in addition to the sales tax for the state of Missouri
the additional tax authorized under the authority of this section. The tax
imposed pursuant to this section and the tax imposed under the sales tax law
of the state of Missouri shall be collected together and reported upon such
forms and under such administrative rules and regulations as may be prescribed
by the director of revenue. Except as modified in this section, all
provisions of sections 32.085 and 32.087 shall apply to the tax imposed under
this section.
6. No tax imposed pursuant to this section for the purpose of retiring
bonds issued under this section may be terminated until all of such bonds have
been retired.
7. In any city not within a county, no tax shall be imposed pursuant to
this section for the purpose of funding in whole or in part the construction,
operation or maintenance of a sports stadium, field house, indoor or outdoor
recreational facility, center, playing field, parking facility or anything
incidental or necessary to a complex suitable for any type of professional
sport or recreation, either upon, above or below the ground.
8. Any tax imposed under this section in any home rule city with more
than four hundred thousand inhabitants and located in more than one county
solely for public transit purposes shall not be considered economic activity
taxes as such term is defined under sections 99.805 and 99.918, and tax
revenues derived from such tax shall not be subject to allocation under the
provisions of subsection 3 of section 99.845 or subsection 4 of section
99.957.
9. The director of revenue may authorize the state treasurer to make
refunds from the amounts in the trust fund and credited to any municipality
for erroneous payments and overpayments made, and may redeem dishonored checks
and drafts deposited to the credit of such municipalities. If any
municipality abolishes the tax, the municipality shall notify the director of
revenue of the action at least ninety days prior to the effective date of the
repeal and the director 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
municipality, the director of revenue shall remit the balance in the account
to the municipality and close the account of that municipality. The director
of revenue shall notify each municipality of each instance of any amount
refunded or any check redeemed from receipts due the municipality.
10. If any city abolishes the tax authorized under subsections 1 to 9 of
this section, the repeal of such tax shall become effective December
thirty-first of the calendar year in which such abolishment was approved.
Each city shall notify the director of revenue at least ninety days prior to
the effective date of the expiration of the sales tax authorized by this
section and the director 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 such tax and to redeem
dishonored checks and drafts deposited to the credit of such accounts. After
one year has elapsed after the date of expiration of the tax authorized by
this section in such city, the director of revenue shall remit the balance in
the account to the city and close the account of that city. The director of
revenue shall notify each city of each instance of any amount refunded or any
check redeemed from receipts due the city.
11. Any home rule city with more than four hundred thousand inhabitants
and located in more than one county is hereby authorized to impose, in lieu of
the tax authorized under subsection 1 of this section, by ordinance or order,
a one-eighth, one-fourth, three-eighths, or one-half of one percent sales tax
on all retail sales made in such municipality which are subject to taxation
under the provisions of sections 144.010 to 144.525 for the purpose of
providing revenues for public safety activities, including operations and
capital improvements, which may be funded by issuing bonds which will be
retired by the revenues received from the sales tax authorized by this section
or the retirement of debt under previously authorized bonded indebtedness.
The tax authorized by this section shall be in addition to any and all other
sales taxes allowed by law; but no ordinance imposing a sales tax under the
provisions of this section shall be effective unless the governing body of the
municipality submits to the voters of the municipality, at a municipal or
state general, primary or special election, a proposal to authorize the
governing body of the municipality to impose such tax and, if such tax is to
be used to retire bonds authorized under this section, to authorize such bonds
and their retirement by such tax, or to authorize the retirement of debt under
previously authorized bonded indebtedness.
12. The ballot of submission shall contain, but need not be limited to:
(1) If the proposal submitted involves only authorization to impose the
tax authorized by this section, the following language:
Shall the municipality of .................................
(municipality's name) impose a sales tax of .......... (insert amount) for the
purpose of providing revenues for public safety activities, including
operations and capital improvements, which may include the retirement of debt
under previously authorized bonded indebtedness?
[ ] 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"; or
(2) If the proposal submitted involves authorization to issue bonds and
repay such bonds with revenues from the tax authorized by this section, the
following language:
Shall the municipality of .................................
(municipality's name) issue bonds in the amount of .......... (insert amount)
for the purpose of providing revenues for public safety activities, including
operations and capital improvements, and impose a sales tax of ..........
(insert amount) to repay bonds?
[ ] 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".
The ballot may include descriptions of specific uses to which the revenues
from the tax will be applied.
If a majority of the votes cast on the proposal by the qualified voters voting
thereon are in favor of the proposal, including when the proposal authorizes
the reduction of debt under previously authorized bonded indebtedness under
subdivision (1) of this subsection, then the ordinance or order and any
amendments thereto shall be in effect, except that any proposal submitted
under subdivision (2) of this subsection to issue bonds and impose a sales tax
to retire such bonds must be approved by the constitutionally required
percentage of the voters voting thereon to become effective. If a majority of
the votes cast by the qualified voters voting are opposed to the proposal,
then the governing body of the municipality shall have no power to issue any
bonds or impose the sales tax authorized in this section unless and until the
governing body of the municipality shall again have submitted another proposal
to authorize the governing body of the municipality to issue any bonds or
impose the sales tax authorized by subsection 11 of this section, and such
proposal is approved by the requisite majority of the qualified voters voting
thereon.
13. All revenue received by a municipality from the tax authorized under
the provisions of subsection 11 of this section shall be deposited in a
special trust fund and shall be used solely for public safety activities for
so long as the tax shall remain in effect. Once the tax authorized by this
section is abolished or is terminated by any means, all funds remaining in the
special trust fund required by this subsection shall be used solely for the
public safety activities authorized in subsection 11 of this section. Any
funds in the special trust fund required by this subsection 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 municipal
funds. The provisions of this subsection shall apply only to taxes authorized
by this subsection which have not been imposed to retire bonds issued pursuant
to this subsection.
14. All revenue received by a municipality which issues bonds under
subsection 11 of this section and imposes the tax authorized by this section
to retire such bonds shall be deposited in a special trust fund and shall be
used solely to retire such bonds, except to the extent that such funds are
required for the operation of the public safety department. Once all of such
bonds have been retired, all funds remaining in the special trust fund
required by this subsection shall be used solely for public safety activities.
Any funds in the special trust fund required by this subsection which are not
needed to meet current obligations under the bonds issued under this section
may be invested by the governing body in accordance with applicable laws
relating to the investment of other municipal funds. The provisions of this
subsection shall apply only to taxes authorized by subsection 11 of this
section which have been imposed to retire bonds issued under this section.
15. After the effective date of any tax imposed under the provisions of
subsection 11 of this section, the director of revenue shall perform all
functions incident to the administration, collection, enforcement, and
operation of the tax in the same manner as provided in sections 94.500 to
94.550, and the director of revenue shall collect in addition to the sales tax
for the state of Missouri the additional tax authorized under the authority of
this section. The tax imposed pursuant to this section and the tax imposed
under the sales tax law of the state of Missouri shall be collected together
and reported upon such forms and under such administrative rules and
regulations as may be prescribed by the director of revenue. Except as
modified in this section, all provisions of sections 32.085 and 32.087 shall
apply to the tax imposed under this section.
16. No tax imposed pursuant to subsection 11 of this section for the
purpose of retiring bonds issued under this section may be terminated until
all of such bonds have been retired.
(L. 1987 H.B. 210 § 1, A.L. 1988 S.B. 645, A.L. 1989 H.B. 473, A.L.
1991 H.B. 29, A.L. 1995 H.B. 607, A.L. 2001 H.B. 80, A.L. 2008
S.B. 1131, A.L. 2010 H.B. 1442 merged with S.B. 981)
2008
2001
1995
2008
94.577. 1. The governing body of any municipality except those
located in whole or in part within any first class county having a charter
form of government and not containing any part of a city with a population
of four hundred thousand or more and adjacent to a city not within a county
for that part of the municipality located within such first class county is
hereby authorized to impose, by ordinance or order, a one-eighth,
one-fourth, three-eighths, or one-half of one percent sales tax on all
retail sales made in such municipality which are subject to taxation under
the provisions of sections 144.010 to 144.525, RSMo, for the purpose of
funding capital improvements, including the operation and maintenance of
capital improvements, which may be funded by issuing bonds which will be
retired by the revenues received from the sales tax authorized by this
section or the retirement of debt under previously authorized bonded
indebtedness. A municipality located in a charter county may impose a
sales tax on all retail sales for capital improvements as provided in
section 94.890. The tax authorized by this section shall be in addition to
any and all other sales taxes allowed by law; but no ordinance imposing a
sales tax under the provisions of this section shall be effective unless
the governing body of the municipality submits to the voters of the
municipality, at a municipal or state general, primary or special election,
a proposal to authorize the governing body of the municipality to impose
such tax and, if such tax is to be used to retire bonds authorized under
this section, to authorize such bonds and their retirement by such tax, or
to authorize the retirement of debt under previously authorized bonded
indebtedness.
2. The ballot of submission shall contain, but need not be limited
to:
(1) If the proposal submitted involves only authorization to impose
the tax authorized by this section, the following language:
Shall the municipality of .......... (municipality's name) impose a
sales tax of .......... (insert amount) for the purpose of funding capital
improvements which may include the retirement of debt under previously
authorized bonded indebtedness?
[ ] 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"; or
(2) If the proposal submitted involves authorization to issue bonds
and repay such bonds with revenues from the tax authorized by this section,
the following language:
Shall the municipality of ......... (municipality's name) issue bonds
in the amount .......... of .......... (insert amount) to fund capital
improvements and impose a sales tax of .......... (insert amount) to repay
bonds?
[ ] 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 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, including when the proposal
authorizes the reduction of debt under previously authorized bonded
indebtedness under subdivision (1) of this subsection, then the ordinance
or order and any amendments thereto shall be in effect, except that any
proposal submitted under subdivision (2) of this subsection to issue bonds
and impose a sales tax to retire such bonds must be approved by the
constitutionally required percentage of the voters voting thereon to become
effective. If a majority of the votes cast by the qualified voters voting
are opposed to the proposal, then the governing body of the municipality
shall have no power to issue any bonds or impose the sales tax authorized
in this section unless and until the governing body of the municipality
shall again have submitted another proposal to authorize the governing body
of the municipality to issue any bonds or impose the sales tax authorized
by this section, and such proposal is approved by the requisite 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, except
that any municipality with a population of greater than four hundred
thousand and located within more than one county may submit a proposal
pursuant to this section to the voters sooner than twelve months from the
date of the last proposal submitted pursuant to this section if submitted
to the voters on or before November 6, 2001.
3. All revenue received by a municipality 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, including the
operation and maintenance of capital improvements, for so long as the tax
shall remain in effect. Once the tax authorized by this section is
abolished or is terminated by any means, all funds remaining in the special
trust fund required by this subsection shall be used solely for the
maintenance of the capital improvements made with revenues raised by the
tax authorized by this section. Any funds in the special trust fund
required by this subsection 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 municipal funds. The provisions of
this subsection shall apply only to taxes authorized by this section which
have not been imposed to retire bonds issued pursuant to this section.
4. All revenue received by a municipality which issues bonds under
this section and imposes the tax authorized by this section to retire such
bonds shall be deposited in a special trust fund and shall be used solely
to retire such bonds, except to the extent that such funds are required for
the operation and maintenance of capital improvements. Once all of such
bonds have been retired, all funds remaining in the special trust fund
required by this subsection shall be used solely for the maintenance of the
capital improvements made with the revenue received as a result of the
issuance of such bonds. Any funds in the special trust fund required by
this subsection which are not needed to meet current obligations under the
bonds issued under this section may be invested by the governing body in
accordance with applicable laws relating to the investment of other
municipal funds. The provisions of this subsection shall apply only to
taxes authorized by this section which have been imposed to retire bonds
issued under this section.
5. After the effective date of any tax imposed under the provisions
of this section, the director of revenue shall perform all functions
incident to the administration, collection, enforcement, and operation of
the tax in the same manner as provided in sections 94.500 to 94.550, and
the director of revenue shall collect in addition to the sales tax for the
state of Missouri the additional tax authorized under the authority of this
section. The tax imposed pursuant to this section and the tax imposed
under the sales tax law of the state of Missouri shall be collected
together and reported upon such forms and under such administrative rules
and regulations as may be prescribed by the director of revenue. Except as
modified in this section, all provisions of sections 32.085 and 32.087,
RSMo, shall apply to the tax imposed under this section.
6. No tax imposed pursuant to this section for the purpose of
retiring bonds issued under this section may be terminated until all of
such bonds have been retired.
7. In any city not within a county, no tax shall be imposed pursuant
to this section for the purpose of funding in whole or in part the
construction, operation or maintenance of a sports stadium, field house,
indoor or outdoor recreational facility, center, playing field, parking
facility or anything incidental or necessary to a complex suitable for any
type of professional sport or recreation, either upon, above or below the
ground.
8. Any tax imposed under this section in any home rule city with more
than four hundred thousand inhabitants and located in more than one county
solely for public transit purposes shall not be considered economic
activity taxes as such term is defined under sections 99.805 and 99.918,
RSMo, and tax revenues derived from such tax shall not be subject to
allocation under the provisions of subsection 3 of section 99.845, RSMo, or
subsection 4 of section 99.957, RSMo.
9. The director of revenue may authorize the state treasurer to make
refunds from the amounts in the trust fund and credited to any municipality
for erroneous payments and overpayments made, and may redeem dishonored
checks and drafts deposited to the credit of such municipalities. If any
municipality abolishes the tax, the municipality shall notify the director
of revenue of the action at least ninety days prior to the effective date
of the repeal and the director 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 municipality, the director of revenue shall
remit the balance in the account to the municipality and close the account
of that municipality. The director of revenue shall notify each
municipality of each instance of any amount refunded or any check redeemed
from receipts due the municipality.
2001
94.577. 1. The governing body of any municipality except those
located in whole or in part within any first class county having a charter
form of government and not containing any part of a city with a population
of four hundred thousand or more and adjacent to a city not within a county
for that part of the municipality located within such first class county is
hereby authorized to impose, by ordinance or order, a one-eighth,
one-fourth, three-eighths, or one-half of one percent sales tax on all
retail sales made in such municipality which are subject to taxation under
the provisions of sections 144.010 to 144.525, RSMo, for the purpose of
funding capital improvements, including the operation and maintenance of
capital improvements, which may be funded by issuing bonds which will be
retired by the revenues received from the sales tax authorized by this
section or the retirement of debt under previously authorized bonded
indebtedness. A municipality located in a charter county may impose a
sales tax on all retail sales for capital improvements as provided in
section 94.890. The tax authorized by this section shall be in addition to
any and all other sales taxes allowed by law; but no ordinance imposing a
sales tax under the provisions of this section shall be effective unless
the governing body of the municipality submits to the voters of the
municipality, at a municipal or state general, primary or special election,
a proposal to authorize the governing body of the municipality to impose
such tax and, if such tax is to be used to retire bonds authorized under
this section, to authorize such bonds and their retirement by such tax, or
to authorize the retirement of debt under previously authorized bonded
indebtedness.
2. The ballot of submission shall contain, but need not be limited
to:
(1) If the proposal submitted involves only authorization to impose
the tax authorized by this section, the following language:
Shall the municipality of .......... (municipality's name) impose a
sales tax of .......... (insert amount) for the purpose of funding capital
improvements which may include the retirement of debt under previously
authorized bonded indebtedness?
[ ] 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"; or
(2) If the proposal submitted involves authorization to issue bonds
and repay such bonds with revenues from the tax authorized by this section,
the following language:
Shall the municipality of ......... (municipality's name) issue bonds
in the amount .......... of .......... (insert amount) to fund capital
improvements and impose a sales tax of .......... (insert amount) to repay
bonds?
[ ] 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 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, including when the proposal
authorizes the reduction of debt under previously authorized bonded
indebtedness under subdivision (1) of this subsection, then the ordinance
or order and any amendments thereto shall be in effect, except that any
proposal submitted under subdivision (2) of this subsection to issue bonds
and impose a sales tax to retire such bonds must be approved by the
constitutionally required percentage of the voters voting thereon to become
effective. If a majority of the votes cast by the qualified voters voting
are opposed to the proposal, then the governing body of the municipality
shall have no power to issue any bonds or impose the sales tax authorized
in this section unless and until the governing body of the municipality
shall again have submitted another proposal to authorize the governing body
of the municipality to issue any bonds or impose the sales tax authorized
by this section, and such proposal is approved by the requisite 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, except
that any municipality with a population of greater than four hundred
thousand and located within more than one county may submit a proposal
pursuant to this section to the voters sooner than twelve months from the
date of the last proposal submitted pursuant to this section if submitted
to the voters on or before November 6, 2001.
3. All revenue received by a municipality 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, including the
operation and maintenance of capital improvements, for so long as the tax
shall remain in effect. Once the tax authorized by this section is
abolished or is terminated by any means, all funds remaining in the special
trust fund required by this subsection shall be used solely for the
maintenance of the capital improvements made with revenues raised by the
tax authorized by this section. Any funds in the special trust fund
required by this subsection 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 municipal funds. The provisions of
this subsection shall apply only to taxes authorized by this section which
have not been imposed to retire bonds issued pursuant to this section.
4. All revenue received by a municipality which issues bonds under
this section and imposes the tax authorized by this section to retire such
bonds shall be deposited in a special trust fund and shall be used solely
to retire such bonds, except to the extent that such funds are required for
the operation and maintenance of capital improvements. Once all of such
bonds have been retired, all funds remaining in the special trust fund
required by this subsection shall be used solely for the maintenance of the
capital improvements made with the revenue received as a result of the
issuance of such bonds. Any funds in the special trust fund required by
this subsection which are not needed to meet current obligations under the
bonds issued under this section may be invested by the governing body in
accordance with applicable laws relating to the investment of other
municipal funds. The provisions of this subsection shall apply only to
taxes authorized by this section which have been imposed to retire bonds
issued under this section.
5. After the effective date of any tax imposed under the provisions
of this section, the director of revenue shall perform all functions
incident to the administration, collection, enforcement, and operation of
the tax in the same manner as provided in sections 94.500 to 94.570*, and
the director of revenue shall collect in addition to the sales tax for the
state of Missouri the additional tax authorized under the authority of this
section. The tax imposed pursuant to this section and the tax imposed
under the sales tax law of the state of Missouri shall be collected
together and reported upon such forms and under such administrative rules
and regulations as may be prescribed by the director of revenue. Except as
modified in this section, all provisions of sections 32.085 and 32.087,
RSMo, shall apply to the tax imposed under this section.
6. No tax imposed pursuant to this section for the purpose of
retiring bonds issued under this section may be terminated until all of
such bonds have been retired.
7. In any city not within a county, no tax shall be imposed pursuant
to this section for the purpose of funding in whole or in part the
construction, operation or maintenance of a sports stadium, field house,
indoor or outdoor recreational facility, center, playing field, parking
facility or anything incidental or necessary to a complex suitable for any
type of professional sport or recreation, either upon, above or below the
ground.
8. The director of revenue may authorize the state treasurer to make
refunds from the amounts in the trust fund and credited to any municipality
for erroneous payments and overpayments made, and may redeem dishonored
checks and drafts deposited to the credit of such municipalities. If any
municipality abolishes the tax, the municipality shall notify the director
of revenue of the action at least ninety days prior to the effective date
of the repeal and the director 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 municipality, the director of revenue shall
remit the balance in the account to the municipality and close the account
of that municipality. The director of revenue shall notify each
municipality of each instance of any amount refunded or any check redeemed
from receipts due the municipality.
1995
94.577. 1. The governing body of any municipality except those
located in whole or in part within any first class county having a charter
form of government and not containing any part of a city with a population
of four hundred thousand or more and adjacent to a city not within a county
for that part of the municipality located within such first class county is
hereby authorized to impose, by ordinance or order, a one-eighth,
one-fourth, three-eighths, or one-half of one percent sales tax on all
retail sales made in such municipality which are subject to taxation under
the provisions of sections 144.010 to 144.525, RSMo, for the purpose of
funding capital improvements, including the operation and maintenance of
capital improvements, which may be funded by issuing bonds which will be
retired by the revenues received from the sales tax authorized by this
section or the retirement of debt under previously authorized bonded
indebtedness. A municipality located in a charter county may impose a
sales tax on all retail sales for capital improvements as provided in
section 94.890. The tax authorized by this section shall be in addition to
any and all other sales taxes allowed by law; but no ordinance imposing a
sales tax under the provisions of this section shall be effective unless
the governing body of the municipality submits to the voters of the
municipality, at a municipal or state general, primary or special election,
a proposal to authorize the governing body of the municipality to impose
such tax and, if such tax is to be used to retire bonds authorized under
this section, to authorize such bonds and their retirement by such tax, or
to authorize the retirement of debt under previously authorized bonded
indebtedness.
2. The ballot of submission shall contain, but need not be limited
to:
(1) If the proposal submitted involves only authorization to impose
the tax authorized by this section, the following language:
Shall the municipality of .......... (municipality's name) impose a
sales tax of .......... (insert amount) for the purpose of funding capital
improvements which may include the retirement of debt under previously
authorized bonded indebtedness?
[ ] 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"; or
(2) If the proposal submitted involves authorization to issue bonds
and repay such bonds with revenues from the tax authorized by this section,
the following language:
Shall the municipality of ......... (municipality's name) issue bonds
in the amount .......... of .......... (insert amount) to fund capital
improvements and impose a sales tax of .......... (insert amount) to repay
bonds?
[ ] 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 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, including when the proposal
authorizes the reduction of debt under previously authorized bonded
indebtedness under subdivision (1) of this subsection, then the ordinance
or order and any amendments thereto shall be in effect, except that any
proposal submitted under subdivision (2) of this subsection to issue bonds
and impose a sales tax to retire such bonds must be approved by the
constitutionally required percentage of the voters voting thereon to become
effective. If a majority of the votes cast by the qualified voters voting
are opposed to the proposal, then the governing body of the municipality
shall have no power to issue any bonds or impose the sales tax authorized
in this section unless and until the governing body of the municipality
shall again have submitted another proposal to authorize the governing body
of the municipality to issue any bonds or impose the sales tax authorized
by this section, and such proposal is approved by the requisite 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 municipality 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, including the
operation and maintenance of capital improvements, for so long as the tax
shall remain in effect. Once the tax authorized by this section is
abolished or is terminated by any means, all funds remaining in the special
trust fund required by this subsection shall be used solely for the
maintenance of the capital improvements made with revenues raised by the
tax authorized by this section. Any funds in the special trust fund
required by this subsection 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 municipal funds. The provisions of
this subsection shall apply only to taxes authorized by this section which
have not been imposed to retire bonds issued pursuant to this section.
4. All revenue received by a municipality which issues bonds under
this section and imposes the tax authorized by this section to retire such
bonds shall be deposited in a special trust fund and shall be used solely
to retire such bonds, except to the extent that such funds are required for
the operation and maintenance of capital improvements. Once all of such
bonds have been retired, all funds remaining in the special trust fund
required by this subsection shall be used solely for the maintenance of the
capital improvements made with the revenue received as a result of the
issuance of such bonds. Any funds in the special trust fund required by
this subsection which are not needed to meet current obligations under the
bonds issued under this section may be invested by the governing body in
accordance with applicable laws relating to the investment of other
municipal funds. The provisions of this subsection shall apply only to
taxes authorized by this section which have been imposed to retire bonds
issued under this section.
5. After the effective date of any tax imposed under the provisions
of this section, the director of revenue shall perform all functions
incident to the administration, collection, enforcement, and operation of
the tax in the same manner as provided in sections 94.500 to 94.570*, and
the director of revenue shall collect in addition to the sales tax for the
state of Missouri the additional tax authorized under the authority of this
section. The tax imposed pursuant to this section and the tax imposed
under the sales tax law of the state of Missouri shall be collected
together and reported upon such forms and under such administrative rules
and regulations as may be prescribed by the director of revenue. Except as
modified in this section, all provisions of sections 32.085 and 32.087,
RSMo, shall apply to the tax imposed under this section.
6. No tax imposed pursuant to this section for the purpose of
retiring bonds issued under this section may be terminated until all of
such bonds have been retired.
7. In any city not within a county, no tax shall be imposed pursuant
to this section for the purpose of funding in whole or in part the
construction, operation or maintenance of a sports stadium, field house,
indoor or outdoor recreational facility, center, playing field, parking
facility or anything incidental or necessary to a complex suitable for any
type of professional sport or recreation, either upon, above or below the
ground.
8. The director of revenue may authorize the state treasurer to make
refunds from the amounts in the trust fund and credited to any municipality
for erroneous payments and overpayments made, and may redeem dishonored
checks and drafts deposited to the credit of such municipalities. If any
municipality abolishes the tax, the municipality shall notify the director
of revenue of the action at least ninety days prior to the effective date
of the repeal and the director 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 municipality, the director of revenue shall
remit the balance in the account to the municipality and close the account
of that municipality. The director of revenue shall notify each
municipality of each instance of any amount refunded or any check redeemed
from receipts due the municipality.
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