Effective - 28 Aug 2007
82.875. Police services sales tax — vote required — fund created, use of moneys. — 1. The governing body of any home rule city with more than one hundred thirteen thousand two hundred but fewer than one hundred thirteen thousand three hundred inhabitants may impose, by order or ordinance, a sales tax on all retail sales made within the city which are subject to sales tax under chapter 144. The tax authorized in this section shall not exceed one percent of the gross receipts of such retail sales, may be imposed in increments of one-eighth of one percent, and shall be imposed solely for the purpose of funding police services provided by the police department of the city. 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 order or ordinance adopted under this section shall become effective unless the governing body of the city submits to the voters residing within the city at a state general, primary, or special election a proposal to authorize the governing body of the city 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 any city, 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 "City Police Services 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 trust fund and credited to the city for erroneous payments and overpayments made, and may redeem dishonored checks and drafts deposited to the credit of such city. Any funds in the special trust 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 city 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 city. 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 city that has adopted the sales tax authorized in this section receives a petition, signed by a number of registered voters of the city equal to at least two percent of the number of registered voters of the city 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 city 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, all funds remaining in the special trust fund shall continue to be used solely for the designated purposes, and the city 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 city, the director shall remit the balance in the account to the city and close the account of that city. The director shall notify each city of each instance of any amount refunded or any check redeemed from receipts due the city.
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(L. 2007 S.B. 30 merged with S.B. 81 merged with S.B. 233)
Structure Missouri Revised Statutes
Title VII - Cities, Towns and Villages
Chapter 82 - Constitutional Charter Cities (Home Rule)
Section 82.010 - Certain cities declared constitutional charter cities.
Section 82.020 - Constitutional charter, certain cities and towns may adopt or amend, procedure.
Section 82.040 - Officers, tenure upon adoption of charter — vacancy in office, how filled.
Section 82.050 - Consistent ordinances to remain in force.
Section 82.060 - Adoption not to affect existing rights.
Section 82.070 - Accrued rights or penalties not affected by adoption.
Section 82.080 - Tax liens on realty vested in city.
Section 82.090 - Extension of limits.
Section 82.100 - Annexed territory to be divided into wards.
Section 82.110 - City may be redistricted, when.
Section 82.120 - Redistricting ordinance to be published.
Section 82.130 - Redistricting not to affect eligibility of electors.
Section 82.133 - Disincorporation of charter or home rule cities--election, ballot language.
Section 82.136 - Contractual rights not invalidated by dissolution.
Section 82.139 - Dissolution — trustee appointed — oath — bond.
Section 82.142 - Dissolution — powers of trustee.
Section 82.145 - Dissolution — employment of counsel, when — compensation of trustee.
Section 82.150 - Wards to be of adjacent territory — numbering.
Section 82.160 - Election — new ward.
Section 82.170 - Redistricting not to affect term of office of incumbent.
Section 82.180 - Providing for nominations and the form of ballot.
Section 82.190 - City has exclusive control of public highways.
Section 82.200 - Attestation of ordinances — evidence, when.
Section 82.210 - Action for damages maintained, how.
Section 82.220 - Bonds in judicial proceedings.
Section 82.230 - Regulation of public franchises.
Section 82.240 - Parks, cemeteries may be provided for.
Section 82.250 - Certain cities may acquire subways.
Section 82.260 - May operate, lease and regulate subways.
Section 82.270 - May issue subway revenue bonds.
Section 82.280 - Certain county officers to perform duties for cities, when — compensation.
Section 82.290 - Certain officers to administer oaths free.
Section 82.300 - Certain cities may enact ordinances, purposes, punishments (including Kansas City).
Section 82.310 - License collector.
Section 82.320 - Word license construed.
Section 82.330 - License collector, election, term, oath, bond — vacancy.
Section 82.340 - Powers and duties of license collector — duties may not be altered.
Section 82.350 - List of licenses to be maintained.
Section 82.360 - Procedure in obtaining and granting license.
Section 82.370 - Separate records to be kept — open to inspection.
Section 82.400 - Collector to make weekly payments to city treasurer — duty of treasurer.
Section 82.410 - Powers and duties of certain officers transferred to license collector.
Section 82.420 - Public market.
Section 82.430 - Business to be regulated, rental fixed.
Section 82.440 - When not to sell marketplaces now owned.
Section 82.450 - Corporation may condemn land for marketplaces, when.
Section 82.460 - Streetcar gates, passengers, regulation.
Section 82.470 - Parking lots and buildings — St. Louis may acquire, lease — limitations on use.
Section 82.480 - Financing of parking lots, methods.
Section 82.490 - City treasurer — commission — term — vacancy, how filled.
Section 82.500 - City treasurer — bond.
Section 82.510 - General duties.
Section 82.515 - City treasurer, supervision of parking meters — term.
Section 82.516 - City treasurer, additional compensation.
Section 82.520 - Compensation of city treasurer (St. Louis City).
Section 82.530 - Deputies and clerks.
Section 82.540 - Assessment division.
Section 82.550 - Assessor appointed by mayor — term.
Section 82.560 - Assessor — qualifications — compensation — duties — oath.
Section 82.570 - Costs and expenses of assessments, how paid.
Section 82.580 - Deputy assessors — qualifications — powers — oath — duties.
Section 82.590 - Bonds of assessors and deputies.
Section 82.599 - Collector of revenue, compensation (St. Louis City).
Section 82.605 - Compensation for collecting earnings tax.
Section 82.607 - Additional duty, financial report.
Section 82.630 - Appointment of additional clerical help.
Section 82.640 - Deputies' oath and bond.
Section 82.650 - Fees to be collected.
Section 82.660 - Annual settlement of fees.
Section 82.670 - Who to pay in case fees are insufficient for the maintenance of office.
Section 82.680 - Other compensation abolished.
Section 82.690 - Coroner's inquest costs to be paid out of city treasury.
Section 82.700 - Duties of county commission — who to perform in St. Louis.
Section 82.710 - Duties of county clerk to be performed by the register.
Section 82.715 - Board of aldermen may pay additional compensation to certain officials, when.
Section 82.790 - Certain cities may condemn property outside city.
Section 82.800 - Condemnation proceedings — manner — where.
Section 82.815 - Number of days city offices to remain open, how set.
Section 82.817 - Designated agents for certain landowners within St. Louis City — penalty.
Section 82.875 - Police services sales tax — vote required — fund created, use of moneys.
Section 82.1000 - Forfeiture of motor vehicles, power to enact ordinances, requirements, procedure.
Section 82.1027 - Definitions.
Section 82.1031 - Action prohibited if owner in good faith compliance.