Effective - 28 Aug 2004
644.032. Sales tax for purpose of storm water control or local parks or both may be imposed by any county or municipality — tax, how calculated — voter approval — ballot form — effective when — failure of tax, resubmission, when — revenue may be used for parks located outside of county or municipality, when. — 1. The governing body of any municipality or county may impose, by ordinance or order, a sales tax in an amount not to exceed one-half of one percent on all retail sales made in such municipality or county which are subject to taxation under the provisions of sections 144.010 to 144.525. The tax authorized by this section and section 644.033 shall be in addition to any and all other sales taxes allowed by law, except that no ordinance or order imposing a sales tax under the provisions of this section and section 644.033 shall be effective unless the governing body of the municipality or county submits to the voters of the municipality or county, at a municipal, county or state general, primary or special election, a proposal to authorize the governing body of the municipality or county to impose a tax, provided, that the tax authorized by this section shall not be imposed on the sales of food, as defined in section 144.014, when imposed by any county with a charter form of government and with more than one million inhabitants.
2. The ballot of submission shall contain, but need not be limited to, the following language:
If a majority of the votes cast on the proposal by the qualified voters voting thereon are in favor of the proposal, then the ordinance or order and any amendments thereto shall be in effect on the first day of the second quarter after the director of revenue receives notice of adoption of the tax. If a majority of the votes cast by the qualified voters voting are opposed to the proposal, then the governing body of the municipality or county shall not impose the sales tax authorized in this section and section 644.033 until the governing body of the municipality or county resubmits another proposal to authorize the governing body of the municipality or county to impose the sales tax authorized by this section and section 644.033 and such proposal is approved by a majority of the qualified voters voting thereon; however, in no event shall a proposal pursuant to this section and section 644.033 be submitted to the voters sooner than twelve months from the date of the last proposal pursuant to this section and section 644.033.
3. All revenue received by a municipality or county from the tax authorized under the provisions of this section and section 644.033 shall be deposited in a special trust fund and shall be used to provide funding for storm water control or for local parks, or both, within such municipality or county, provided that such revenue may be used for local parks outside such municipality or county if the municipality or county is engaged in a cooperative agreement pursuant to section 70.220.
4. Any funds in such special trust fund 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 or county funds.
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(L. 1995 H.B. 88 § 8 subsecs. 1 to 4, A.L. 1998 H.B. 1158, A.L. 2004 H.B. 795, et al. merged with H.B. 833 merged with S.B. 1155)
Structure Missouri Revised Statutes
Title XL - Additional Executive Departments
Section 644.006 - Citation of act.
Section 644.011 - Statement of policy.
Section 644.016 - Definitions.
Section 644.018 - Reasonable use defined in cases involving surface water in flood-prone areas.
Section 644.021 - Commission created, members, qualifications, term — meetings.
Section 644.026 - Powers and duties of commission — rules, procedure.
Section 644.029 - New water quality requirements, grandfathering provision.
Section 644.037 - Wetlands impact by nationwide permit, department to certify.
Section 644.038 - Certification of nationwide permit by department, when.
Section 644.041 - Effluent regulations to be promulgated.
Section 644.042 - Losing streams, a rebuttable presumption, how determined.
Section 644.055 - Fees, nonpayment — penalty.
Section 644.057 - Clean water fee structure review, requirements.
Section 644.058 - Water quality standards revised, when — evaluation to be conducted, when.
Section 644.060 - Processed recycled asphalt shingles — use without permit, when.
Section 644.062 - Provisional variances granted, when — procedure.
Section 644.071 - Judicial review authorized.
Section 644.082 - Discharging water contaminants, permit required — violation, penalties.
Section 644.091 - State or its subdivisions not to contract with violator.
Section 644.096 - State or its subdivisions may recover actual damages from violators.
Section 644.101 - Certain drinking water and water pollution projects, state may provide assistance.
Section 644.102 - Matching grants for state revolving loan recipients.
Section 644.106 - State contributions limited — interest, limited — administrative fee allowed.
Section 644.111 - Commission to administer all state funds.
Section 644.117 - Small rural communities to have percentage of funds.
Section 644.121 - Rules and procedures, commission to adopt.
Section 644.123 - Repayment of loans credited to fund — administrative fees, deposit of, uses of.
Section 644.124 - State treasurer authorized to invest moneys of fund.
Section 644.150 - Subdivision defined.
Section 644.200 - Wastewater treatment system upgrades, department duties — analysis of options.
Section 644.500 - Commissioners authorized to borrow $20,000,000 for control of water pollution.
Section 644.507 - Exception to limitations on bond interest rates.
Section 644.508 - Borrowing additional sums, commissioners authority, state credit.
Section 644.509 - Debt authorization.
Section 644.510 - Bonds, how registered.
Section 644.511 - Additional bonds, how registered.
Section 644.515 - Bonds, how sold, deposits — proceeds — expenses of sale, how paid.
Section 644.516 - Additional bonds, how sold, deposits — proceeds — expenses of sale, how paid.
Section 644.520 - Proceeds of sale, how handled.
Section 644.521 - Proceeds of sale of additional bonds, how handled.
Section 644.526 - Investment of water pollution control funds — interest to accrue to fund.
Section 644.530 - Water pollution control bond and interest fund created, how used.
Section 644.531 - Water pollution control bond and interest fund, how used.
Section 644.535 - Water pollution control bond and interest fund, how deposited.
Section 644.540 - Tangible property tax, when levied.
Section 644.541 - Tangible property tax, when levied.
Section 644.551 - Additional bonds, principal and interest, how and when paid — repurchase when.
Section 644.555 - Treasurer to report on bond transactions to general assembly.
Section 644.556 - Treasurer to report on additional bond transactions to general assembly.
Section 644.566 - Commissioners authorized to borrow additional $2,500,000 for improvements.
Section 644.571 - Contingent effective date.
Section 644.572 - Commissioners authorized to borrow additional $10,000,000 for improvements.
Section 644.573 - Commissioners may borrow additional $10,000,000 for improvements.
Section 644.580 - Board may borrow additional $20,000,000 for purposes of storm water control.
Section 644.583 - Board may borrow additional $20,000,000 for purposes of storm water control.
Section 644.586 - Board may borrow additional $20,000,000 for purposes of storm water control.
Section 644.589 - Board may borrow additional $20,000,000 for purposes of storm water control.
Section 644.599 - Board may borrow additional $20,000,000 for purposes of storm water control.