Missouri Revised Statutes













Chapter 67

Political Subdivisions, Miscellaneous Powers

←67.1541

Section 67.1545.1

67.1551→

August 28, 2015

Sales and use tax authorized in certain districts--procedure to adopt, ballot language, imposition and collection by retailers--penalties for violations--deposit into trust fund, use--repeal procedure.

67.1545. 1. Any district formed as a political subdivision may impose by

resolution a district sales and use tax on all retail sales made in such

district which are subject to taxation pursuant to sections 144.010 to

144.525, except sales of motor vehicles, trailers, boats or outboard motors

and sales to or by public utilities and providers of communications, cable, or

video services. Any sales and use tax imposed pursuant to this section may be

imposed in increments of one-eighth of one percent, up to a maximum of one

percent. Such district sales and use tax may be imposed for any district

purpose designated by the district in its ballot of submission to its

qualified voters; except that, no resolution adopted pursuant to this section

shall become effective unless the board of directors of the district submits

to the qualified voters of the district, by mail-in ballot, a proposal to

authorize a sales and use tax pursuant to this section. If a majority of the

votes cast by the qualified voters on the proposed sales tax are in favor of

the sales tax, then the resolution is adopted. If a majority of the votes

cast by the qualified voters are opposed to the sales tax, then the resolution

is void.



2. The ballot shall be substantially in the following form:



Shall the ........................ (insert name of district) Community

Improvement District impose a community improvement districtwide sales and use

tax at the maximum rate of ............... (insert amount) for a period of

................ (insert number) years from the date on which such tax is

first imposed for the purpose of providing revenue for

................................................ (insert general description

of the purpose)?



[ ] 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".



3. Within ten days after the qualified voters have approved the

imposition of the sales and use tax, the district shall, in accordance with

section 32.087, notify the director of the department of revenue. The sales

and use tax authorized by this section shall become effective on the first day

of the second calendar quarter after the director of the department of revenue

receives notice of the adoption of such tax.



4. The director of the department of revenue shall collect any tax

adopted pursuant to this section pursuant to section 32.087.



5. In each district in which a sales and use tax is imposed pursuant to

this section, every retailer shall add such additional tax imposed by the

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

constitute a part of the purchase 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.



6. In order to allow retailers to collect and report the sales and use

tax authorized by this section as well as all other sales and use taxes

required by law in the simplest and most efficient manner possible, a district

may establish appropriate brackets to be used in the district imposing a tax

pursuant to this section in lieu of the brackets provided in section 144.285.



7. The penalties provided in sections 144.010 to 144.525 shall apply to

violations of this section.



8. All revenue received by the district from a sales and use tax imposed

pursuant to this section which is designated for a specific purpose shall be

deposited into a special trust fund and expended solely for such purpose.

Upon the expiration of any sales and use tax adopted pursuant to this section,

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

for the specific purpose designated in the resolution adopted by the qualified

voters. Any funds in such special trust fund which are not needed for current

expenditures may be invested by the board of directors pursuant to applicable

laws relating to the investment of other district funds.



9. A district may repeal by resolution any sales and use tax imposed

pursuant to this section before the expiration date of such sales and use tax

unless the repeal of such sales and use tax will impair the district's ability

to repay any liabilities the district has incurred, moneys the district has

borrowed or obligation the district has issued to finance any improvements or

services rendered for the district.



10. Notwithstanding the provisions of chapter 115, an election for a

district sales and use tax under this section shall be conducted in accordance

with the provisions of this section.



(L. 2000 H.B. 1238, A.L. 2004 S.B. 1155, A.L. 2006 S.B. 1056, A.L.

2007 S.B. 22, A.L. 2008 H.B. 2058 merged with S.B. 718)





2007

2006

2004

2000



2007



67.1545. 1. Any district formed as a political subdivision may

impose by resolution a district sales and use tax on all retail sales made

in such district which are subject to taxation pursuant to sections 144.010

to 144.525, RSMo, except sales of motor vehicles, trailers, boats or

outboard motors and sales to public utilities. Any sales and use tax

imposed pursuant to this section may be imposed in increments of one-eighth

of one percent, up to a maximum of one percent. Such district sales and

use tax may be imposed for any district purpose designated by the district

in its ballot of submission to its qualified voters; except that, no

resolution adopted pursuant to this section shall become effective unless

the board of directors of the district submits to the qualified voters of

the district, by mail-in ballot, a proposal to authorize a sales and use

tax pursuant to this section. If a majority of the votes cast by the

qualified voters on the proposed sales tax are in favor of the sales tax,

then the resolution is adopted. If a majority of the votes cast by the

qualified voters are opposed to the sales tax, then the resolution is void.



2. The ballot shall be substantially in the following form:



Shall the ........................ (insert name of district) Community

Improvement District impose a community improvement districtwide sales and

use tax at the maximum rate of ............... (insert amount) for a period

of ................ (insert number) years from the date on which such tax

is first imposed for the purpose of providing revenue for

................................................ (insert general

description of the purpose)?



[ ] 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".



3. Within ten days after the qualified voters have approved the

imposition of the sales and use tax, the district shall, in accordance with

section 32.087, RSMo, notify the director of the department of revenue.

The sales and use tax authorized by this section shall become effective on

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

department of revenue receives notice of the adoption of such tax.



4. The director of the department of revenue shall collect any tax

adopted pursuant to this section pursuant to section 32.087, RSMo.



5. In each district in which a sales and use tax is imposed pursuant

to this section, every retailer shall add such additional tax imposed by

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

shall constitute a part of the purchase 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.



6. In order to allow retailers to collect and report the sales and

use tax authorized by this section as well as all other sales and use taxes

required by law in the simplest and most efficient manner possible, a

district may establish appropriate brackets to be used in the district

imposing a tax pursuant to this section in lieu of the brackets provided in

section 144.285, RSMo.



7. The penalties provided in sections 144.010 to 144.525, RSMo, shall

apply to violations of this section.



8. All revenue received by the district from a sales and use tax

imposed pursuant to this section which is designated for a specific purpose

shall be deposited into a special trust fund and expended solely for such

purpose. Upon the expiration of any sales and use tax adopted pursuant to

this section, all funds remaining in the special trust fund shall continue

to be used solely for the specific purpose designated in the resolution

adopted by the qualified voters. Any funds in such special trust fund

which are not needed for current expenditures may be invested by the board

of directors pursuant to applicable laws relating to the investment of

other district funds.



9. A district may repeal by resolution any sales and use tax imposed

pursuant to this section before the expiration date of such sales and use

tax unless the repeal of such sales and use tax will impair the district's

ability to repay any liabilities the district has incurred, moneys the

district has borrowed or obligation the district has issued to finance any

improvements or services rendered for the district.



10. Notwithstanding the provisions of chapter 115, RSMo, an election

for a district sales and use tax under this section shall be conducted in

accordance with the provisions of this section.



2006



67.1545. 1. Any district formed as a political subdivision may impose

by resolution a district sales and use tax on all retail sales made in such

district which are subject to taxation pursuant to sections 144.010 to

144.525, RSMo, except sales of motor vehicles, trailers, boats or outboard

motors and sales to public utilities. Any sales and use tax imposed pursuant

to this section may be imposed in increments of one-eighth of one percent, up

to a maximum of one percent. Such district sales and use tax may be imposed

for any district purpose designated by the district in its ballot of

submission to its qualified voters; except that, no resolution adopted

pursuant to this section shall become effective unless the board of directors

of the district submits to the qualified voters of the district, by mail-in

ballot, a proposal to authorize a sales and use tax pursuant to this section.

If a majority of the votes cast by the qualified voters on the proposed sales

tax are in favor of the sales tax, then the resolution is adopted. If a

majority of the votes cast by the qualified voters are opposed to the sales

tax, then the resolution is void.



2. The ballot shall be substantially in the following form:



Shall the .............................. (insert name of district)

Community Improvement District impose a community improvement districtwide

sales and use tax at the maximum rate of ................. (insert amount) for

a period of ................. (insert number) years from the date on which

such tax is first imposed for the purpose of providing revenue for

......................................................... (insert general

description of the purpose)?



[ ] 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".



3. Within ten days after the qualified voters have approved the

imposition of the sales and use tax, the district shall, in accordance with

section 32.097*, RSMo, notify the director of the department of revenue. The

sales and use tax authorized by this section shall become effective on the

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

of revenue receives notice of the adoption of such tax.



4. The director of the department of revenue shall collect any tax

adopted pursuant to this section pursuant to section 32.087, RSMo.



5. In each district in which a sales and use tax is imposed pursuant to

this section, every retailer shall add such additional tax imposed by the

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

constitute a part of the purchase 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.



6. In order to allow retailers to collect and report the sales and use

tax authorized by this section as well as all other sales and use taxes

required by law in the simplest and most efficient manner possible, a district

may establish appropriate brackets to be used in the district imposing a tax

pursuant to this section in lieu of the brackets provided in section 144.285,

RSMo.



7. The penalties provided in sections 144.010 to 144.525, RSMo, shall

apply to violations of this section.



8. All revenue received by the district from a sales and use tax imposed

pursuant to this section which is designated for a specific purpose shall be

deposited into a special trust fund and expended solely for such purpose.

Upon the expiration of any sales and use tax adopted pursuant to this section,

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

for the specific purpose designated in the resolution adopted by the qualified

voters. Any funds in such special trust fund which are not needed for current

expenditures may be invested by the board of directors pursuant to applicable

laws relating to the investment of other district funds.



9. A district may repeal by resolution any sales and use tax imposed

pursuant to this section before the expiration date of such sales and use tax

unless the repeal of such sales and use tax will impair the district's ability

to repay any liabilities the district has incurred, moneys the district has

borrowed or obligation the district has issued to finance any improvements or

services rendered for the district.



2004



67.1545. 1. Any district formed as a political subdivision may

impose by resolution a district sales and use tax on all retail sales made

in such district which are subject to taxation pursuant to sections 144.010

to 144.525, RSMo, except sales of motor vehicles, trailers, boats or

outboard motors and sales to public utilities. Any sales and use tax

imposed pursuant to this section may be imposed at a rate of one-eighth of

one percent, one-fourth of one percent, three-eighths of one percent,

one-half of one percent or one percent. Such district sales and use tax

may be imposed for any district purpose designated by the district in its

ballot of submission to its qualified voters; except that, no resolution

adopted pursuant to this section shall become effective unless the board of

directors of the district submits to the qualified voters of the district,

by mail-in ballot, a proposal to authorize a sales and use tax pursuant to

this section. If a majority of the votes cast by the qualified voters on

the proposed sales tax are in favor of the sales tax, then the resolution

is adopted. If a majority of the votes cast by the qualified voters are

opposed to the sales tax, then the resolution is void.



2. The ballot shall be substantially in the following form:



Shall the .............. (insert name of district) Community

Improvement District impose a community improvement districtwide sales and

use tax at the maximum rate of .............. (insert amount) for a period

of ................. (insert number) years from the date on which such tax

is first imposed for the purpose of providing revenue for ..............

(insert general description of the purpose)?



[ ] 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".



3. Within ten days after the qualified voters have approved the

imposition of the sales and use tax, the district shall, in accordance with

section 32.097*, RSMo, notify the director of the department of revenue.

The sales and use tax authorized by this section shall become effective on

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

department of revenue receives notice of the adoption of such tax.



4. The director of the department of revenue shall collect any tax

adopted pursuant to this section pursuant to section 32.087, RSMo.



5. In each district in which a sales and use tax is imposed pursuant

to this section, every retailer shall add such additional tax imposed by

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

shall constitute a part of the purchase 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.



6. In order to allow retailers to collect and report the sales and

use tax authorized by this section as well as all other sales and use taxes

required by law in the simplest and most efficient manner possible, a

district may establish appropriate brackets to be used in the district

imposing a tax pursuant to this section in lieu of the brackets provided in

section 144.285, RSMo.



7. The penalties provided in sections 144.010 to 144.525, RSMo, shall

apply to violations of this section.



8. All revenue received by the district from a sales and use tax

imposed pursuant to this section which is designated for a specific purpose

shall be deposited into a special trust fund and expended solely for such

purpose. Upon the expiration of any sales and use tax adopted pursuant to

this section, all funds remaining in the special trust fund shall continue

to be used solely for the specific purpose designated in the resolution

adopted by the qualified voters. Any funds in such special trust fund

which are not needed for current expenditures may be invested by the board

of directors pursuant to applicable laws relating to the investment of

other district funds.



9. A district may repeal by resolution any sales and use tax imposed

pursuant to this section before the expiration date of such sales and use

tax unless the repeal of such sales and use tax will impair the district's

ability to repay any liabilities the district has incurred, moneys the

district has borrowed or obligation the district has issued to finance any

improvements or services rendered for the district.



2000



67.1545. 1. Any district in a city with a population of at least

four hundred thousand located in more than one county may impose by

resolution a district sales and use tax on all retail sales made in such

district which are subject to taxation pursuant to sections 144.010 to

144.525, RSMo, except sales of motor vehicles, trailers, boats or outboard

motors and sales to public utilities. Any sales and use tax imposed

pursuant to this section may be imposed at a rate of one-eighth of one

percent, one-fourth of one percent, three-eighths of one percent, one-half

of one percent or one percent. Such district sales and use tax may be

imposed for any district purpose designated by the district in its ballot

of submission to its qualified voters; except that, no resolution adopted

pursuant to this section shall become effective unless the board of

directors of the district submits to the qualified voters of the district,

by mail-in ballot, a proposal to authorize a sales and use tax pursuant to

this section. If a majority of the votes cast by the qualified voters on

the proposed sales tax are in favor of the sales tax, then the resolution

is adopted. If a majority of the votes cast by the qualified voters are

opposed to the sales tax, then the resolution is void.



2. The ballot shall be substantially in the following form:



Shall the .............. (insert name of district) Community

Improvement District impose a community improvement districtwide sales and

use tax at the maximum rate of .............. (insert amount) for a period

of ................. (insert number) years from the date on which such tax

is first imposed for the purpose of providing revenue for ..............

(insert general description of the purpose)?



[ ] 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".



3. Within ten days after the qualified voters have approved the

imposition of the sales and use tax, the district shall, in accordance with

section 32.097, RSMo, notify the director of the department of revenue.

The sales and use tax authorized by this section shall become effective on

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

department of revenue receives notice of the adoption of such tax.



4. The director of the department of revenue shall collect any tax

adopted pursuant to this section pursuant to section 32.087, RSMo.



5. In each district in which a sales and use tax is imposed pursuant

to this section, every retailer shall add such additional tax imposed by

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

shall constitute a part of the purchase 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.



6. In order to allow retailers to collect and report the sales and

use tax authorized by this section as well as all other sales and use taxes

required by law in the simplest and most efficient manner possible, a

district may establish appropriate brackets to be used in the district

imposing a tax pursuant to this section in lieu of the brackets provided in

section 144.285, RSMo.



7. The penalties provided in sections 144.010 to 144.525, RSMo, shall

apply to violations of this section.



8. All revenue received by the district from a sales and use tax

imposed pursuant to this section which is** designated for a specific

purpose shall be deposited into a special trust fund and expended solely

for such purpose. Upon the expiration of any sales and use tax adopted

pursuant to this section, all funds remaining in the special trust fund

shall continue to be used solely for the specific purpose designated in the

resolution adopted by the qualified voters. Any funds in such special

trust fund which are not needed for current expenditures may be invested by

the board of directors pursuant to applicable laws relating to the

investment of other district funds.



9. A district may repeal by resolution any sales and use tax imposed

pursuant to this section before the expiration date of such sales and use

tax unless the repeal of such sales and use tax will impair the district's

ability to repay any liabilities the district has incurred, moneys the

district has borrowed or obligation the district has issued to finance any

improvements or services rendered for the district.



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