Effective - 28 Aug 1995
644.033. Sales tax collection to be deposited in local parks and storm water control sales tax fund — fund established — powers and duties of director of revenue — abolition of tax, procedure. — 1. All sales taxes collected by the director of revenue under this section and section 644.032 on behalf of any municipality or county, less one percent for cost of collection which shall be deposited in the state's general revenue fund after payment of premiums for surety bonds as provided in section 32.087, shall be deposited in a special trust fund, which is hereby created, to be known as the "Local Parks and Storm Water Control Sales Tax Trust Fund". The moneys in the local parks and storm water control sales tax trust fund shall not be deemed to be state funds and shall not be commingled with any funds of the state. The director of revenue shall keep accurate records of the amount of money in the trust * which was collected in each municipality or county imposing a sales tax under this section and section 644.032, * the records shall be open to the inspection of officers of the municipality or county and the public. Not later than the tenth day of each month the director of revenue shall distribute all moneys deposited in the trust fund during the preceding month to the municipality or county which levied the tax. Such funds shall be deposited with the county treasurer of each such county or the appropriate municipal officer of the municipality, and all expenditures of funds arising from the local parks and storm water control sales tax trust fund shall be by an appropriation act to be enacted by the governing body of each such municipality or county. Expenditures may be made from the fund for any storm water control or local park functions authorized in the ordinance or order adopted by the governing body submitting the tax to the voters.
2. The director of revenue may authorize the state treasurer to make refunds from the amounts in the trust fund and credited to any municipality or county for erroneous payments and overpayments made, and may redeem dishonored checks and drafts deposited to the credit of such municipalities or counties. If any municipality or county abolishes the tax, the municipality or county shall notify the director of revenue of the action at least ninety days prior to the effective date of the repeal and the director of revenue 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 municipality or county, the director of revenue shall remit the balance in the account to the municipality or county and close the account of that municipality or county. The director of revenue shall notify each municipality or county of each instance of any amount refunded or any check redeemed from receipts due the municipality or county.
3. Except as modified in this section and section 644.032, all provisions of sections 32.085 and 32.087 shall apply to the tax imposed under this section and section 644.032.
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(L. 1995 H.B. 88 § 8 subsecs. 5 to 7)
*Word "and" appears here in original rolls.
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.