Effective - 01 Jul 2003
67.2030. Retail sales tax for tourism authorized, ballot language — collection and administration of the tax — repeal of sales tax, procedure (city of Weston, Platte County). — 1. The governing authority of any city of the fourth classification with more than one thousand six hundred but less than one thousand seven hundred inhabitants and located in any county of the first classification with more than seventy-three thousand seven hundred but less than seventy-three thousand eight hundred inhabitants is hereby authorized to impose, by ordinance or order, a sales tax in the amount not to exceed one-half of one percent on all retail sales made in such city which are subject to taxation pursuant to sections 144.010 to 144.525 for the promotion of tourism in such city. The tax authorized by this section shall be in addition to any and all other sales taxes allowed by law, except that no ordinance or order imposing a sales tax pursuant to this section shall be effective unless the governing authority of the city submits to the qualified voters of the city, at any municipal or state general, primary, or special election, a proposal to authorize the governing authority of the city to impose a tax.
2. The ballot of submission shall be in substantially the following form:
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 first calendar quarter immediately following notification to the director of the department of revenue of the election approving the proposal. If a proposal receives less than the required majority, then the governing authority of the city shall have no power to impose the sales tax unless and until the governing authority of the city has submitted another proposal to authorize the imposition of the sales tax authorized by this section and such proposal is approved by the required majority of the qualified voters voting thereon. However, in no event shall a proposal pursuant to this section be submitted to the voters sooner than twelve months from the date of the last proposal pursuant to this section.
3. On and after the effective date of any tax authorized in this section, the city may adopt one of the two following provisions for the collection and administration of the tax:
(1) The city may adopt rules and regulations for the internal collection of such tax by the city officers usually responsible for collection and administration of city taxes; or
(2) The city may enter into an agreement with the director of revenue of the state of Missouri for the purpose of collecting the tax authorized in this section. In the event any city enters into an agreement with the director of revenue of the state of Missouri for the collection of the tax authorized in this section, the director of revenue shall perform all functions incident to the administration, collection, enforcement, and operation of such tax, and the director of revenue shall collect the additional tax authorized in this section. The tax authorized in this section shall be collected and reported upon such forms and under such administrative rules and regulations as may be prescribed by the director of revenue, and the director of revenue shall retain an amount not to exceed one percent for cost of collection.
4. If a tax is imposed by a city pursuant to this section, the city may collect a penalty of one percent and interest not to exceed two percent per month on unpaid taxes which shall be considered delinquent thirty days after the last day of each quarter.
5. (1) The governing authority of any city that has adopted any sales tax pursuant to this section shall, upon filing of a petition calling for the repeal of such sales tax signed by at least ten percent of the qualified voters in the city, submit the question of repeal of the sales tax to the qualified voters at any primary or general election. The ballot of submission shall be in substantially the following form:
If a majority of the votes cast on the proposal are in favor of repeal, that repeal shall become effective on December thirty-first of the calendar year in which such repeal was approved.
(2) Once the tax is repealed as provided in this section, all funds remaining in any trust fund or account established to receive revenues generated by the tax shall be used solely for the original stated purpose of the tax. Any funds which are not needed for current expenditures may be invested by the governing authority in accordance with applicable laws relating to the investment of other city funds.
(3) The governing authority of a city repealing a tax pursuant to this section shall notify the director of revenue of the action at least forty-five days before the effective date of the repeal and the director of revenue may order retention in any trust fund created in the state treasury associated with the tax, for a period of one year, of two percent of the amount collected after receipt of such notice to cover 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 repeal of the tax in the city, the director of revenue shall remit the balance in the trust fund to the city and close the account of that city. The director of revenue shall notify each city of each instance of any amount refunded or any check redeemed from receipts due the city.
(4) In the event that the repeal of a sales tax pursuant to this section dissolves or terminates a taxing district, the governing authority of the city shall appoint a person to act as trustee for the district so dissolved or terminated. Before beginning the discharge of duties, the trustee shall take and subscribe an oath to faithfully discharge the duties of the office, and shall give bond with sufficient security, approved by the governing authority of the city, to the use of the dissolved or terminated district, for the faithful discharge of duties. The trustee shall have and exercise all powers necessary to liquidate the district, and upon satisfaction of all remaining obligations of the district, shall pay over to the city treasurer or the equivalent official and take receipt for all remaining moneys. Upon payment to the city treasurer, the trustee shall deliver to the clerk of the governing authority of the city all books, papers, records, and deeds belonging to the dissolved district.
6. Except as modified in this section, all provisions of sections 32.085 and 32.087 shall apply to the tax imposed pursuant to this section.
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(L. 2003 H.B. 600)
Effective 7-01-03
Structure Missouri Revised Statutes
Title VI - County, Township and Political Subdivision Government
Chapter 67 - Political Subdivisions, Miscellaneous Powers
Section 67.020 - Budget officer, designation, duties — submission of budget.
Section 67.040 - Increase of expenditure over budgeted amount to be made only on formal resolution.
Section 67.048 - Annual report required, when.
Section 67.050 - Transfer of funds from one agency to another.
Section 67.060 - Orders increasing total budget kept on file three years — attestation.
Section 67.070 - Budget for preceding year to govern, when.
Section 67.080 - Expenditures prohibited unless authorized under this chapter.
Section 67.085 - Investment of certain public funds, conditions.
Section 67.100 - Applicability of law.
Section 67.136 - Municipal courts, utilization of collection agencies permitted, when.
Section 67.138 - Liability of political subdivisions for certain frivolous actions.
Section 67.140 - Ownership of domestic animals, no laws or regulations to prohibit.
Section 67.210 - Political subdivisions may provide health insurance benefits when, to whom.
Section 67.212 - Failure of board members to attend meetings, commission's power to replace.
Section 67.250 - Cities and counties may grant funds to fire protection and library districts, when.
Section 67.303 - Economic growth, promotion and development in county — powers of county commission.
Section 67.304 - Charitable contributions, organizations may solicit in roadway, when, procedure.
Section 67.305 - Counties or cities not to arrest or punish for public intoxication.
Section 67.306 - Admission tickets, sale or resale of, no restrictions on price or fees, exceptions.
Section 67.316 - Public food service establishments, pets permitted, when.
Section 67.340 - Assistance to political subdivisions encouraged.
Section 67.350 - Use of state data processing equipment by political subdivisions.
Section 67.360 - Political subdivisions, use of state procurement service authorized.
Section 67.370 - State agencies may contract with political subdivisions.
Section 67.380 - Charges limited to cost of service.
Section 67.390 - Contracts to be filed with secretary of state.
Section 67.400 - Ordinance may require vacation, demolition or repair of structures, when.
Section 67.410 - Provisions required in ordinance.
Section 67.420 - Ordinance may provide penalties for noncompliance or delay.
Section 67.430 - Appeal must be authorized.
Section 67.440 - Emergency powers may be authorized.
Section 67.450 - Liability of subdivision for wrongful action.
Section 67.453 - Citation of law — definitions.
Section 67.455 - Neighborhood improvements — bonds, special assessments.
Section 67.459 - Apportionment of improvement costs — governing body to establish classifications.
Section 67.461 - Assessments, plans, specifications — public filing — duties of clerk — notice.
Section 67.465 - Period of limitation, lawsuits.
Section 67.467 - Supplemental assessments authorized, when — reassessments.
Section 67.469 - Assessment treated as tax lien, payable upon foreclosure.
Section 67.471 - Temporary notes, general obligation bonds.
Section 67.475 - Maximum bond indebtedness — advisory committee in certain cities.
Section 67.500 - Short title — definitions.
Section 67.506 - Computation of county sales tax levy.
Section 67.540 - Repeal or amendment of sales tax — procedure.
Section 67.545 - Law not applicable to certain cities and counties.
Section 67.571 - Museums and festivals, sales tax authorized (Buchanan County).
Section 67.572 - Repeal of sales tax, procedure.
Section 67.573 - Sales tax to be an additional tax to taxes in chapter 144 — computation of tax.
Section 67.574 - Director of revenue to be responsible for administration and operation of the tax.
Section 67.576 - Collection of the tax requirements — applicable penalties.
Section 67.577 - Delinquency in payment, limitation for bringing suit.
Section 67.607 - Powers of commission.
Section 67.611 - Decisions by majority, exceptions.
Section 67.614 - Penalties may be imposed by ordinances for injuries to commission's property.
Section 67.621 - Revenues, distribution.
Section 67.623 - Collection and administration of tax, options.
Section 67.631 - Penalties may be imposed by ordinances for injuries — district's property.
Section 67.643 - Law not to impair existing rights of political subdivisions.
Section 67.645 - Report to general assembly, when — biennial audit, required.
Section 67.650 - Regional convention and sports complex authority established.
Section 67.654 - Investment in bond issues, by whom, authority.
Section 67.655 - Tax exemption for property and income of authority.
Section 67.661 - Authorities' duties — annual report due when — no public revenue authorized.
Section 67.662 - Limitations on applicability
Section 67.663 - Tourism taxes, collection, distribution and administration.
Section 67.664 - Limitations on imposition of tourism taxes.
Section 67.667 - Adoption of tourism tax, procedure — ballot form.
Section 67.673 - Repeal of tax, procedure, ballot form — effective when.
Section 67.676 - Collection of tourism tax, duties of county collector or director of revenue, when.
Section 67.681 - Delinquencies — limitation for bringing suit — prosecutor may bring action.
Section 67.683 - Tourism board, appointment — qualifications — term — duties — staff authorized.
Section 67.701 - Submission of ballot — limitations on use of revenue (St. Louis County).
Section 67.712 - Deposit — distribution to county, when — refunds authorized — tax repealed, effect.
Section 67.721 - Repeal or amendment of sales tax, procedure.
Section 67.724 - Definition of county.
Section 67.730 - Capital improvements sales tax — bonds — election procedure — ballot form.
Section 67.732 - Imposition of tax, when — interest and sinking fund, limitations on use.
Section 67.733 - Bonds, refunding.
Section 67.737 - Applicable provisions, administration.
Section 67.760 - Joint operation of recreation system.
Section 67.770 - Subdivision may accept gifts for recreational purposes.
Section 67.775 - Use of facilities of other governmental agencies, when.
Section 67.780 - Effect on other powers of subdivision.
Section 67.781 - County recreational system — citation of law — definitions.
Section 67.783 - Recreational lake authority — purpose and powers — exemption — immunity.
Section 67.787 - Lake authority — initial meeting — officers — duties — bond, amount — restrictions.
Section 67.788 - Lake authority — powers — funds — condemnation — security force — zoning.
Section 67.790 - Lake authority — tax increment financing — approval, by whom.
Section 67.796 - Ballot form, content.
Section 67.798 - Bonds — issuance, interest, payments — income tax exemption.
Section 67.800 - Notice to nonresident property owners, when.
Section 67.810 - Owner to file affidavit of request, contents, fee.
Section 67.820 - Notice, how sent, by whom.
Section 67.830 - Receipt of notice, owner to refile affidavit.
Section 67.840 - Request for notice expires, when, renewed, how.
Section 67.850 - Failure of notice, effect of.
Section 67.860 - Nonresident property owner defined.
Section 67.870 - Policy statement.
Section 67.880 - Who may acquire land and for what purpose.
Section 67.885 - Plan for conservation, hearing and reports required before condemnation authorized.
Section 67.895 - Tax assessments, how affected.
Section 67.905 - Authorization to accept funds or grants.
Section 67.955 - Procedure for dissolution — bonded indebtedness, effect of.
Section 67.974 - Powers of commission.
Section 67.978 - Bonds issues, authorization — forms — sales — rate of interest.
Section 67.981 - Notes authorized — sales — interest rate — to mature when.
Section 67.983 - Issuance of renewal notes and refunding bonds — sales.
Section 67.995 - Fund abolished, moneys transferred to general revenue — audit of fund, when.
Section 67.1012 - Collection of tax, options, penalty for delinquency, when (Pettis County).
Section 67.1016 - County transient guest taxes — procedures.
Section 67.1020 - Disaster relief services, nongovernmental agencies exempt from tax, when.
Section 67.1062 - Definitions.
Section 67.1064 - Recorder of deeds to file report — pay over funds to county treasurer for deposit.
Section 67.1065 - Administrative body to be appointed, duties, expenses, limitation.
Section 67.1067 - Agencies applying for funds, information required.
Section 67.1069 - Requirements for agencies to be eligible for funds.
Section 67.1070 - Eligible agencies.
Section 67.1071 - Report to be made by agencies receiving funds, content — program.
Section 67.1155 - Powers and duties of commissioners.
Section 67.1175 - Advisory board, established, members — duties, powers.
Section 67.1180 - Dissolution of district, procedures — trustee, appointment, duties.
Section 67.1181 - Audit required, promotion of tourism moneys.
Section 67.1186 - Retailers liable for surcharge, collection and return of surcharges.
Section 67.1187 - Tourism surcharge trust fund, established — use.
Section 67.1188 - Ballot for submission.
Section 67.1189 - Effective date of surcharge.
Section 67.1200 - Definitions.
Section 67.1212 - Election to establish military airport zoning, ballot form.
Section 67.1224 - Airport zoning regulation not applicable to certain counties.
Section 67.1233 - Ballot form for submission to affected landowner.
Section 67.1235 - Majority of affected landowners required to form.
Section 67.1249 - Grants may be awarded by board to conduct research.
Section 67.1253 - Dissolution procedure for district — ballot form.
Section 67.1275 - Exemption from premium tax for association.
Section 67.1350 - Annexation by certain cities to promote economic development (Warrensburg).
Section 67.1352 - Annexation of municipal airports, when (city of Monett).
Section 67.1367 - Transient guest tax for promotion of tourism — ballot language. (Perry County)
Section 67.1368 - Tax authorized — ballot language (Douglas and Montgomery counties).
Section 67.1401 - Definitions.
Section 67.1411 - Districts, how established.
Section 67.1431 - Public hearing, notice.
Section 67.1441 - Removal from and addition to district, procedure.
Section 67.1452 - Election of board of directors, no person to cast more than one ballot.
Section 67.1471 - Fiscal year — budget — meeting — report — audit.
Section 67.1485 - Merger of districts, when — assessments, effect on.
Section 67.1491 - Obligations of district.
Section 67.1501 - Funding of district.
Section 67.1511 - Fund, how created, use.
Section 67.1531 - Real property or business license tax, how imposed, ballot.
Section 67.1541 - Taxes and assessments, how collected, distributed.
Section 67.1551 - Election for real estate tax, procedure, results, reimbursement of costs.
Section 67.1561 - Statute of limitations.
Section 67.1571 - Minimum wage limitation.
Section 67.1600 - Home equity program act — definitions.
Section 67.1606 - Addition of new areas to existing home equity program, procedure.
Section 67.1612 - Powers and duties.
Section 67.1618 - Member's home value guaranteed, when, procedure.
Section 67.1624 - Payment by program required, when.
Section 67.1630 - Member property acquired by eminent domain, program benefits may be claimed, when.
Section 67.1636 - Member may appeal guaranteed values or dollar depreciations, how.
Section 67.1642 - Termination of existing program, how.
Section 67.1651 - Indemnification of commissioners, officers or employees of a program, limitations.
Section 67.1654 - Suit may be brought, when, limitations.
Section 67.1657 - Program only proportionally liable when member has separate home equity insurance.
Section 67.1703 - Metropolitan district to be body corporate and political subdivision.
Section 67.1715 - District ballot form, approval of majority required — district established, when.
Section 67.1718 - Single county district, procedure.
Section 67.1730 - Board member terms — vacancies, how filled, eligible for reappointment.
Section 67.1742 - Powers and duties of the district.
Section 67.1748 - Missouri products and supplies to be given preference.