Missouri Revised Statutes













Chapter 67

Political Subdivisions, Miscellaneous Powers

←67.547

Section 67.548.1

67.550→

August 28, 2015

County commission of certain counties approving sales tax, authorized actions--share to other political subdivisions, how distributed (Clay and Platte counties).

67.548. 1. In any first or second class county not having a charter

form of government, which contains all or any part of a city with a

population of greater than four hundred thousand inhabitants, in which the

voters have approved a sales tax as provided by section 67.547, the county

commission may:



(1) Reduce or eliminate the county general fund levy, the special

road and bridge levy, or the park levy;



(2) Grant county revenues to cities, towns and villages and to

special road districts organized pursuant to chapter 233;



(3) Enter into agreements with cities, towns, villages, and special

road districts organized under chapter 233 for the purpose of working

cooperatively on the roads and bridges located within the county, including

the distribution of funds to such entities in addition to those funds

described in subsection 2 of this section.



2. In any county in which the voters have approved a sales tax as

provided by section 67.547, each city, town, village, and special road

district organized under chapter 233 shall continue to receive its share of

the county's special road and bridge levy, if any, that is annually

considered by the county commission. In the event that the annual special

road and bridge levy is not set at a level of at least fourteen cents on

each one hundred dollars assessed valuation, the county commission shall

allocate additional funds from any available county source to the cities,

towns, villages, and special road districts located within the county in an

amount that will, when combined with the revenues received from the special

road and bridge levy, distribute funds to such entities in an amount that

is at least equal to the funding level of fourteen cents on each one

hundred dollars assessed valuation. Additionally, any city, town, or

village which contains at least fifty percent of a special road district

organized under chapter 233 shall be entitled to receive the road

district's portion of any funds not paid through the special road and

bridge levy. Any funds paid under this subsection shall be paid as if the

funds were paid under the county's special road and bridge levy.



(L. 1988 S.B. 764, A.L. 1989 H.B. 323, A.L. 2012 S.B. 480)





1991



1991



67.548. 1. In any first or second class county not having a charter

form of government, which contains all or any part of a city with a

population of greater than four hundred thousand inhabitants, in which the

voters have approved a sales tax as provided by section 67.547, the county

commission may:



(1) Reduce or eliminate the county general fund levy, the special road

and bridge levy, or the park levy; and



(2) Grant county sales tax revenues to cities, towns and villages and to

special road districts organized pursuant to chapter 233.



2. If the county commission reduces a special road and bridge tax levy

pursuant to this section which results in a reduction of revenue available to

a city, town or village or to a special road district organized pursuant to

chapter 233, the commission shall in that year in which the reduction of

revenue occurs set aside and place to the credit of each such entity sales tax

revenues in an amount at least equal to that which each such entity would

have otherwise been entitled from the special road and bridge tax levy, had

it not been for such reduction. In subsequent years, each such entity shall

receive from the county an amount of sales tax revenue equal to the amount of

special road and bridge tax revenue that each such entity would have received

in that year, but for the reduction in the special road and bridge tax. The

county shall transfer such sales tax revenue to each such entity in twelve

equal monthly installments during each year in which such entity is entitled

to receive such sales tax revenue.



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