Effective - 28 Aug 2010
650.399. Tax levied, vote required, ballot language — effective date — fund created, use of moneys. — 1. The board of commissioners may, by a majority vote of its members, request that the governing body of the county submit to the qualified voters of such county at a general, primary or special election either of the questions contained in subsection 2 of this section. The governing body may approve or deny such request. The governing body may also vote to submit such question without a request of the board of commissioners. The county election official shall give legal notice of the election pursuant to chapter 115.
2. The questions shall be put in substantially the following form:
; or
3. The election shall be conducted and vote canvassed in the same manner as other county elections. If the majority of the qualified voters voting thereon vote in favor of such tax, then the county shall levy such tax in the specified amount, beginning in the tax year immediately following its approval. The tax so levied shall be collected along with other county taxes in the manner provided by law. If the majority of the qualified voters voting thereon vote against such tax, then such tax shall not be imposed unless such tax is resubmitted to the voters and a majority of the qualified voters voting thereon approve such tax.
4. If a majority of the votes cast on the question by the qualified voters voting thereon are in favor of the question authorizing a sales tax, 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. Any sales tax levied under this section shall apply to all retail sales made within the county which are subject to sales tax under chapter 144, except sales of food as defined in section 144.014. If a majority of the votes cast on the question by the qualified voters voting thereon are opposed to the question authorizing the sales tax, 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, but no question shall be resubmitted under this section sooner than twelve months from the date of the last question submitted to and opposed by the voters under this section.
5. Except as modified in this section, all provisions of sections 32.085 and 32.087 shall apply to the tax imposed under this section.
6. All revenue collected under this section by the director of the department of revenue on behalf of any county, 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 "County Emergency Communications 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 county for erroneous payments and overpayments made, and may redeem dishonored checks and drafts deposited to the credit of such county. 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. Not later than the tenth day of each month, the director of revenue shall distribute all moneys deposited in the fund during the preceding month by distributing the sum due the county as certified by the director of revenue to the county treasurer, or such other officer as may be designated by the county ordinance or order, of each county imposing the tax authorized by this section.
7. If the tax is repealed or terminated by any means, all funds remaining in the special trust fund shall continue to be used solely for the designated purposes, and the county 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 county, the director shall remit the balance in the account to the county and close the account of that county. The director shall notify each county of each instance of any amount refunded or any check redeemed from receipts due the county.
--------
(L. 2002 S.B. 795, A.L. 2010 H.B. 2070)
Structure Missouri Revised Statutes
Title XL - Additional Executive Departments
Chapter 650 - Department of Public Safety
Section 650.020 - Operation payback — reimbursement for crime tips — rules.
Section 650.035 - Missouri law enforcement assistance program, purpose — funding, eligibility.
Section 650.050 - DNA profiling system to be established in department of public safety, purpose.
Section 650.056 - Evidence capable of being tested for DNA must be preserved.
Section 650.100 - Definitions.
Section 650.110 - Jefferson County, crime laboratory, funding.
Section 650.150 - Citation of law.
Section 650.153 - Definitions.
Section 650.156 - Formation of group — power of arrest — cooperation.
Section 650.159 - Interstate MEG agreements, powers and immunities of officers — effective, when.
Section 650.161 - Eligibility for state grants — department of public safety to monitor units.
Section 650.165 - Report required, when.
Section 650.200 - Citation of act — applicability.
Section 650.205 - Definitions.
Section 650.215 - Rules, promulgation — procedure.
Section 650.220 - Boilers and pressure vessels to conform to rules, exceptions.
Section 650.225 - Maximum allowable pressure.
Section 650.235 - Chief inspector, appointment, qualifications, powers, duties.
Section 650.240 - Deputy inspectors, appointment, qualifications.
Section 650.245 - Special inspectors, appointed, when — qualifications, duties.
Section 650.250 - Examinations, contents, fee — commissions, renewal, fees.
Section 650.255 - Commissions, suspension, reinstatement, procedure — lost, replaced, how.
Section 650.270 - Operation without inspection certificate, penalty.
Section 650.275 - Inspection fees.
Section 650.280 - Chief and deputy inspectors to furnish bond.
Section 650.285 - Appeals, procedure.
Section 650.290 - Law not applicable in certain cities and counties.
Section 650.300 - Definitions.
Section 650.310 - Office of victims of crime established, purpose — duties.
Section 650.320 - Definitions.
Section 650.325 - Missouri 911 service board established.
Section 650.340 - 911 training and standards act.
Section 650.390 - Definitions.
Section 650.393 - Commission established, membership, terms.
Section 650.396 - Tax authorized, when, amount.
Section 650.402 - Emergency communications system fund established, use of funds, administration.
Section 650.405 - Powers and responsibilities of board.
Section 650.411 - Use of moneys derived from the sale of bonds.
Section 650.451 - Definitions.
Section 650.460 - Missouri Public Safety Officer Medal of Valor Fund established — use of funds.