Effective - 28 Aug 2020, 2 histories
205.202. Certain districts may impose sales tax instead of property tax — vote required — fund created, use of moneys — repeal of tax — dissolution of district, effect of (Ripley County). — 1. The governing body of any hospital district established under sections 205.160 to 205.379 in any county of the third classification without a township form of government and with more than thirteen thousand five hundred but fewer than thirteen thousand six hundred inhabitants may, by resolution, abolish the property tax levied in such district under this chapter and impose a sales tax on all retail sales made within the district which are subject to sales tax under chapter 144. The tax authorized in this section shall be not more than one percent, and shall be imposed solely for the purpose of funding the hospital district. 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.
2. No such resolution adopted under this section shall become effective unless the governing body of the hospital district submits to the voters residing within the district at a state general, primary, or special election a proposal to authorize the governing body of the district to impose a tax under this section. 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 after the director of revenue receives notification of adoption of the local sales tax. 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 the hospital district, 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 "Hospital District Sales Tax 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 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 district. Any funds in the special 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. The governing body of any hospital district 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 district. If a majority of the votes cast on the question by the qualified voters voting thereon are in favor of the 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.
5. Whenever the governing body of any hospital district that has adopted the sales tax authorized in this section receives a petition, signed by a number of registered voters of the district equal to at least ten percent of the number of registered voters of the district voting in the last gubernatorial election, calling for an election to repeal the sales tax imposed under this section, the governing body shall submit to the voters of the district a proposal to repeal the tax. If a majority of the votes cast on the question by the qualified voters voting thereon are in favor of the repeal, the 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.
6. If the tax is repealed or terminated by any means other than by a dissolution of a hospital district as described in subsection 7 of this section, all funds remaining in the special trust fund shall continue to be used solely for the designated purposes, and the hospital district shall notify the director of the department of revenue of the action at least ninety 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 district, the director shall remit the balance in the account to the district and close the account of that district. The director shall notify each district of each instance of any amount refunded or any check redeemed from receipts due the district.
7. Upon the dissolution of a hospital district levying a sales tax pursuant to this section, the sales tax shall be automatically repealed and all funds remaining in the special trust fund shall be distributed as follows:
(1) Twenty-five percent shall be distributed to the county public health center established pursuant to sections 205.010 to 205.150; and
(2) Seventy-five percent shall be distributed to a federally qualified health center, as defined in 42 U.S.C. Section 1396d(l)(1) and (2), located in the county.
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(L. 2009 S.B. 307, A.L. 2020 H.B. 1682)
Structure Missouri Revised Statutes
Title XII - Public Health and Welfare
Chapter 205 - County Health and Welfare Programs
Section 205.010 - Petition of voters — maximum tax rate — submission of question.
Section 205.020 - Form of ballot — vote necessary to adopt.
Section 205.041 - Trustees, election, ballot — vacancies, how filled.
Section 205.042 - Trustees — organization — powers and duties — expenses.
Section 205.050 - Purpose of health center.
Section 205.060 - Limitations on use of facilities.
Section 205.070 - Center may accept gifts.
Section 205.080 - Building plans — bids.
Section 205.090 - Report to county commission — estimated budget.
Section 205.100 - Director of public health center — appointment.
Section 205.110 - Qualifications of employees.
Section 205.120 - No discrimination in healing methods.
Section 205.141 - Tax levy noncharter first class counties, exception.
Section 205.150 - Determination of tax levy (first class counties).
Section 205.160 - Establishment and maintenance of hospitals — bonds.
Section 205.161 - County commission may issue revenue bonds — purpose — how payable.
Section 205.162 - Bonds, rate, denomination, maturity — negotiable.
Section 205.165 - Investment of moneys in an investment company, when.
Section 205.170 - Board of trustees — tenure — vacancies.
Section 205.180 - Election of trustees, when required — ballot.
Section 205.195 - Bylaws of board of trustees, contents — applications to practice, contents.
Section 205.210 - Hospital tax levy (first class charter counties).
Section 205.220 - Determination of tax levy (first class counties).
Section 205.230 - Appropriation of general fund, when.
Section 205.240 - Property condemned, when.
Section 205.250 - Specifications — bids — notice.
Section 205.260 - Jurisdiction of towns.
Section 205.270 - Beneficiaries of hospital.
Section 205.280 - Board to prescribe rules.
Section 205.290 - Title to donations.
Section 205.300 - Equal privileges to practitioners — rights of patient.
Section 205.310 - Training school for nurses.
Section 205.320 - Board to provide detention room.
Section 205.330 - Board to determine charity patients.
Section 205.340 - Tuberculous residents, how cared for.
Section 205.350 - County commission may purchase land for county hospitals — issuance of bonds.
Section 205.360 - County poor to be kept in county hospital.
Section 205.370 - County commission to make rules and regulations — expenses, how paid.
Section 205.371 - Revenue bonds authorized, when — not an indebtedness of the issuing authority.
Section 205.374 - County hospital property, sale of, procedure for, receipts, how used.
Section 205.379 - Authority to employ counsel granted — counsel, how paid.
Section 205.460 - Tax for hospital purposes — petition for election.
Section 205.470 - County commission to appoint board of trustees.
Section 205.480 - Vacancies, how filled.
Section 205.490 - Members shall elect officers, adopt bylaws — quorum.
Section 205.500 - Treasurer to give bond.
Section 205.510 - Secretary — salary — duties — compensation of treasurer.
Section 205.520 - Board to control expenditures — employ help.
Section 205.530 - Meeting of board — report.
Section 205.540 - Bequests and donations accepted by trustees.
Section 205.550 - Special taxes for hospital collected as township taxes.
Section 205.560 - Discontinuance of tax, when — disposition of property.
Section 205.565 - Grants for caring communities programs.
Section 205.765 - Health and welfare department authorized — certain counties excepted.
Section 205.767 - Director of health and welfare, appointment, compensation, assistants.
Section 205.780 - Additional powers of board — employees (second class counties).
Section 205.800 - Board, organization (second class counties).
Section 205.810 - Treasurer — bond — duties (second class counties).
Section 205.820 - Board — records — reports (second class counties).
Section 205.830 - Board to furnish relief — investigations — prosecutions (second class counties).
Section 205.840 - Board of police commissioners to aid social welfare board (second class counties).
Section 205.860 - Compensation fixed by county commission (third and fourth class counties).
Section 205.880 - May be agent for department of social services (third and fourth class counties).
Section 205.910 - Cooperation with state employment bureaus (third and fourth class counties).
Section 205.930 - Investigation of poor, sick and delinquent (third and fourth class counties).
Section 205.940 - Records of cases kept (third and fourth class counties).
Section 205.950 - Report of work and proceedings (third and fourth class counties).
Section 205.961 - Family support division to regulate.
Section 205.963 - Food stamps not to be distributed unless county has program, exceptions.
Section 205.964 - Reimbursement to federal government, how made.
Section 205.968 - Facilities authorized — persons to be served, limitations, definitions.
Section 205.971 - Tax levy, approval, use.
Section 205.972 - Maximum tax — ballot form.
Section 205.973 - Employers of workshop participants not liable for city head tax.
Section 205.975 - Definitions.
Section 205.976 - Department to establish service areas.
Section 205.977 - Tax authorized.
Section 205.979 - Election — notice — ballot form — how conducted.
Section 205.980 - Tax to be levied and collected, when — rate — deposit of funds collected.
Section 205.981 - May contract for services — length of contract.
Section 205.983 - Joint financing, procedure — treasurer to be bonded.
Section 205.985 - Existing facilities may be utilized.
Section 205.986 - Powers and duties of board of trustees.
Section 205.987 - Duties of department as to standards — to be met, when.
Section 205.988 - Additional duties of department.
Section 205.989 - Payment for services — services not to be denied for inability to pay.