Missouri Revised Statutes













Chapter 184

Museums--Metropolitan Park Districts and Memorials

←184.840

Section 184.845.1

184.847→

August 28, 2015

Sales tax, board may impose museum district sales tax, how imposed--rate of tax--violations, penalties.

184.845. 1. The board of the district may impose a museum and

cultural district sales tax by resolution on all retail sales made in such

museum and cultural district which are subject to taxation pursuant to the

provisions of sections 144.010 to 144.525. Such museum and cultural

district sales tax may be imposed for any museum or cultural purpose

designated by the board of the museum and cultural district. If the

resolution is adopted the board of the district may submit the question of

whether to impose a sales tax authorized by this section to the qualified

voters, who shall have the same voting interests as with the election of

members of the board of the district.



2. The sales tax authorized by this section shall become effective on

the first day of the second calendar quarter following adoption of the tax

by the board or qualified voters, if the board elects to submit the

question of whether to impose a sales tax to the qualified voters.



3. In each museum and cultural district in which a sales tax has been

imposed in the manner provided by this section, every retailer shall add

the tax imposed by the museum and cultural district pursuant to this

section to the retailer's sale price, and when so added such tax shall

constitute a part of the price, 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.



4. In order to permit sellers required to collect and report the

sales tax authorized by this section to collect the amount required to be

reported and remitted, but not to change the requirements of reporting or

remitting tax or to serve as a levy of the tax, and in order to avoid

fractions of pennies, the museum and cultural district may establish

appropriate brackets which shall be used in the district imposing a tax

pursuant to this section in lieu of those brackets provided in section

144.285.



5. All revenue received by a museum and cultural district from the

tax authorized by this section which has been designated for a certain

museum or cultural purpose shall be deposited in a special trust fund and

shall be used solely for such designated purpose. All funds remaining in

the special trust fund shall continue to be used solely for such designated

museum or cultural purpose. Any funds in such special trust fund which are

not needed for current expenditures may be invested by the board of

directors in accordance with applicable laws relating to the investment of

other museum or cultural district funds.



6. The sales tax may be imposed at a rate of one-half of one percent,

three-fourths of one percent or one percent on the receipts from the sale

at retail of all tangible personal property or taxable services at retail

within the museum and cultural district adopting such tax, if such property

and services are subject to taxation by the state of Missouri pursuant to

the provisions of sections 144.010 to 144.525. Any museum and cultural

district sales tax imposed pursuant to this section shall be imposed at a

rate that shall be uniform throughout the district.



7. On and after the effective date of any tax imposed pursuant to

this section, the museum and cultural district shall perform all functions

incident to the administration, collection, enforcement, and operation of

the tax. The tax imposed pursuant to this section shall be collected and

reported upon such forms and under such administrative rules and

regulations as may be prescribed by the museum and cultural district.



8. All applicable provisions contained in sections 144.010 to 144.525

governing the state sales tax, sections 32.085 and 32.087, and section

32.057, the uniform confidentiality provision, shall apply to the

collection of the tax imposed by this section, except as modified in this

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

department of revenue on behalf of the museum and cultural districts,

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, which is hereby created and shall be known as the "Missouri Museum

Cultural District Tax Fund", and shall be used solely for such designated

purpose. 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 fund and credited to the district for

erroneous payments and overpayments made, and may redeem dishonored checks

and drafts deposited to the credit of such county.



9. All exemptions granted to agencies of government, organizations,

persons and to the sale of certain articles and items of tangible personal

property and taxable services pursuant to the provisions of sections

144.010 to 144.525 are hereby made applicable to the imposition and

collection of the tax imposed by this section.



10. 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 museum and cultural district

may prescribe a form of exemption certificate for an exemption from the tax

imposed by this section.



11. The penalties provided in section 32.057 and sections 144.010 to

144.525 for violation of those sections are hereby made applicable to

violations of this section.



12. For the purpose of a sales tax imposed by a resolution pursuant

to this section, all retail sales except retail sales of motor vehicles

shall be deemed to be consummated at the place of business of the retailer

unless the tangible personal property sold is delivered by the retailer or

the retailer's agent to an out-of-state destination or to a common carrier

for delivery to an out-of-state destination. In the event a retailer has

more than one place of business in this state which participates in the

sale, the sale shall be deemed to be consummated at the place of business

of the retailer where the initial order for the tangible personal property

is taken, even though the order shall be forwarded elsewhere for

acceptance, approval of credit, shipment or billing. A sale by a

retailer's employee shall be deemed to be consummated at the place of

business from which the employee works.



13. All sales taxes collected by the museum and cultural district

shall be deposited by the museum and cultural district in a special fund to

be expended for the purposes authorized in this section. The museum and

cultural district shall keep accurate records of the amount of money which

was collected pursuant to this section, and the records shall be open to

the inspection by the officers and directors of each museum and cultural

district and the Missouri department of revenue. Tax returns filed by

businesses within the district shall otherwise be considered as

confidential in the same manner as sales tax returns filed with the

Missouri department of revenue.



14. No museum and cultural district imposing a sales tax pursuant to

this section may repeal or amend such sales tax unless such repeal or

amendment will not impair the district's ability to repay any liabilities

which it has incurred, money which it has borrowed or revenue bonds, notes

or other obligations which it has issued or which have been issued to

finance any project or projects.



(L. 1997 S.B. 21, A.L. 2013 S.B. 23)





1997



1997



184.845. 1. The board of the district may impose a museum district sales

tax by resolution on all retail sales made in such museum district which are

subject to taxation pursuant to the provisions of sections 144.010 to

144.525. Such museum district sales tax may be imposed for any museum

purpose designated by the board of the museum district. If the resolution is

adopted the board of the district may submit the question of whether to impose

a sales tax authorized by this section to either the legal voters of the

district and/or to the owners of real property within the district who shall

have the same voting interests as with the election of members of the board

of the district.



2. The sales tax authorized by this section shall become effective on

the first day of the second calendar quarter following adoption of the tax by

the qualified voters.



3. In each museum district in which a sales tax has been imposed in the

manner provided by this section, every retailer shall add the tax imposed by

the museum district pursuant to this section to the retailer's sale price,

and when so added such tax shall constitute a part of the price, 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.



4. In order to permit sellers required to collect and report the sales

tax authorized by this section to collect the amount required to be reported

and remitted, but not to change the requirements of reporting or remitting

tax or to serve as a levy of the tax, and in order to avoid fractions of

pennies, the museum district may establish appropriate brackets which shall

be used in the district imposing a tax pursuant to this section in lieu of

those brackets provided in section 144.825*.



5. All revenue received by a museum district from the tax authorized by

this section which has been designated for a certain museum purpose shall be

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

designated purpose. All funds remaining in the special trust fund shall

continue to be used solely for such designated museum purpose. Any funds in

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

invested by the board of directors in accordance with applicable laws relating

to the investment of other museum district funds.



6. The sales tax may be imposed at a rate of one-half of one percent,

three-fourths of one percent or one percent on the receipts from the sale at

retail of all tangible personal property or taxable services at retail within

the museum district adopting such tax, if such property and services are

subject to taxation by the state of Missouri pursuant to the provisions of

sections 144.010 to 144.525. Any museum district sales tax imposed pursuant

to this section shall be imposed at a rate that shall be uniform throughout

the district.



7. On and after the effective date of any tax imposed pursuant to this

section, the museum district shall perform all functions incident to the

administration, collection, enforcement, and operation of the tax. The tax

imposed pursuant to this section shall be collected and reported upon such

forms and under such administrative rules and regulations as may be

prescribed by the museum district.



8. All applicable provisions contained in sections 144.010 to 144.525

governing the state sales tax, sections 32.085 and 32.087, and section

32.057, the uniform confidentiality provision, shall apply to the collection

of the tax imposed by this section, except as modified in this section.



9. All exemptions granted to agencies of government, organizations,

persons and to the sale of certain articles and items of tangible personal

property and taxable services pursuant to the provisions of sections 144.010

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

tax imposed by this section.



10. 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 museum district may prescribe

a form of exemption certificate for an exemption from the tax imposed by this

section.



11. The penalties provided in section 32.057 and sections 144.010 to

144.525 for violation of those sections are hereby made applicable to

violations of this section.



12. For the purpose of a sales tax imposed by a resolution pursuant to

this section, all retail sales except retail sales of motor vehicles shall be

deemed to be consummated at the place of business of the retailer unless the

tangible personal property sold is delivered by the retailer or the

retailer's agent to an out-of-state destination or to a common carrier for

delivery to an out-of-state destination. In the event a retailer has more

than one place of business in this state which participates in the sale, the

sale shall be deemed to be consummated at the place of business of the

retailer where the initial order for the tangible personal property is taken,

even though the order shall be forwarded elsewhere for acceptance, approval

of credit, shipment or billing. A sale by a retailer's employee shall be

deemed to be consummated at the place of business from** which the employee

works.



13. All sales taxes collected by the museum district shall be deposited

by the museum district in a special fund to be expended for the purposes

authorized in this section. The museum district shall keep accurate records

of the amount of money which was collected pursuant to this section, and the

records shall be open to the inspection by the officers and directors of each

museum district and the Missouri department of revenue. Tax returns filed by

businesses within*** the district shall otherwise be considered as

confidential in the same manner as sales tax returns filed with the Missouri

department of revenue.



14. No museum district imposing a sales tax pursuant to this section may

repeal or amend such sales tax unless such repeal or amendment will not

impair the district's ability to repay any liabilities which it has incurred,

money which it has borrowed or revenue bonds, notes or other obligations

which it has issued or which have been issued to finance any project or

projects.



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