238.235. Sales tax, certain districts, exemptions from tax--election, ballot form--procedures for collection, distribution, use--repeal of tax.
Sales tax, certain districts, exemptions from tax--election, ballotform--procedures for collection, distribution, use--repeal oftax.
238.235. 1. (1) Any transportation development district may byresolution impose a transportation development district sales tax on allretail sales made in such transportation development district which aresubject to taxation pursuant to the provisions of sections 144.010 to144.525, RSMo, except such transportation development district sales taxshall not apply to the sale or use of motor vehicles, trailers, boats oroutboard motors nor to all sales of electricity or electrical current,water and gas, natural or artificial, nor to sales of service to telephonesubscribers, either local or long distance. Such transportationdevelopment district sales tax may be imposed for any transportationdevelopment purpose designated by the transportation development districtin its ballot of submission to its qualified voters, except that noresolution enacted pursuant to the authority granted by this section shallbe effective unless:
(a) The board of directors of the transportation development districtsubmits to the qualified voters of the transportation development districta proposal to authorize the board of directors of the transportationdevelopment district to impose or increase the levy of an existing taxpursuant to the provisions of this section; or
(b) The voters approved the question certified by the petition filedpursuant to subsection 5 of section 238.207.
(2) If the transportation district submits to the qualified voters ofthe transportation development district a proposal to authorize the boardof directors of the transportation development district to impose orincrease the levy of an existing tax pursuant to the provisions ofparagraph (a) of subdivision (1) of this subsection, the ballot ofsubmission shall contain, but need not be limited to, the followinglanguage:
Shall the transportation development district of ............(transportation development district's name) impose a transportationdevelopment district-wide sales tax at the rate of .......... (insertamount) for a period of .......... (insert number) years from the date onwhich such tax is first imposed for the purpose of .......... (inserttransportation development purpose)?
â ãYES â ãNO
If you are in favor of the question, place an "X" in the box opposite"YES". If you are opposed to the question, place an "X" in the boxopposite "NO".
If a majority of the votes cast on the proposal by the qualified votersvoting thereon are in favor of the proposal, then the resolution and anyamendments thereto shall be in effect. If a majority of the votes cast bythe qualified voters voting are opposed to the proposal, then the board ofdirectors of the transportation development district shall have no power toimpose the sales tax authorized by this section unless and until the boardof directors of the transportation development district shall again havesubmitted another proposal to authorize it to impose the sales tax pursuantto the provisions of this section and such proposal is approved by amajority of the qualified voters voting thereon.
(3) The sales tax authorized by this section shall become effectiveon the first day of the second calendar quarter after the department ofrevenue receives notification of the tax.
(4) In each transportation development district in which a sales taxhas been imposed in the manner provided by this section, every retailershall add the tax imposed by the transportation development districtpursuant to this section to the retailer's sale price, and when so addedsuch tax shall constitute a part of the price, shall be a debt of thepurchaser to the retailer until paid, and shall be recoverable at law inthe same manner as the purchase price.
(5) In order to permit sellers required to collect and report thesales tax authorized by this section to collect the amount required to bereported and remitted, but not to change the requirements of reporting orremitting tax or to serve as a levy of the tax, and in order to avoidfractions of pennies, the transportation development district may establishappropriate brackets which shall be used in the district imposing a taxpursuant to this section in lieu of those brackets provided in section144.285, RSMo.
(6) All revenue received by a transportation development districtfrom the tax authorized by this section which has been designated for acertain transportation development purpose shall be deposited in a specialtrust fund and shall be used solely for such designated purpose. Upon theexpiration of the period of years approved by the qualified voters pursuantto subdivision (2) of this subsection or if the tax authorized by thissection is repealed pursuant to subsection 6 of this section, all fundsremaining in the special trust fund shall continue to be used solely forsuch designated transportation development purpose. Any funds in suchspecial trust fund which are not needed for current expenditures may beinvested by the board of directors in accordance with applicable lawsrelating to the investment of other transportation development districtfunds.
(7) The sales tax may be imposed in increments of one-eighth of onepercent, up to a maximum of one percent on the receipts from the sale atretail of all tangible personal property or taxable services at retailwithin the transportation development district adopting such tax, if suchproperty and services are subject to taxation by the state of Missouripursuant to the provisions of sections 144.010 to 144.525, RSMo, exceptsuch transportation development district sales tax shall not apply to thesale or use of motor vehicles, trailers, boats or outboard motors nor topublic utilities. Any transportation development district sales taximposed pursuant to this section shall be imposed at a rate that shall beuniform throughout the district.
2. The resolution imposing the sales tax pursuant to this sectionshall impose upon all sellers a tax for the privilege of engaging in thebusiness of selling tangible personal property or rendering taxableservices at retail to the extent and in the manner provided in sections144.010 to 144.525, RSMo, and the rules and regulations of the director ofrevenue issued pursuant thereto; except that the rate of the tax shall bethe rate imposed by the resolution as the sales tax and the tax shall bereported and returned to and collected by the transportation developmentdistrict.
3. On and after the effective date of any tax imposed pursuant tothis section, the director of revenue shall perform all functions incidentto the administration, collection, enforcement, and operation of the tax,and the director of revenue shall collect, in addition to all other salestaxes imposed by law, the additional tax authorized pursuant to thissection. The tax imposed pursuant to this section and the taxes imposedpursuant to all other laws of the state of Missouri shall be collectedtogether and reported upon such forms and pursuant to such administrativerules and regulations as may be prescribed by the director of revenue.
4. (1) All applicable provisions contained in sections 144.010 to144.525, RSMo, governing the state sales tax, sections 32.085 and 32.087,RSMo, and section 32.057, RSMo, the uniform confidentiality provision,shall apply to the collection of the tax imposed by this section, except asmodified in this section.
(2) All exemptions granted to agencies of government, organizations,persons and to the sale of certain articles and items of tangible personalproperty and taxable services pursuant to the provisions of sections144.010 to 144.525, RSMo, are hereby made applicable to the imposition andcollection of the tax imposed by this section.
(3) The same sales tax permit, exemption certificate and retailcertificate required by sections 144.010 to 144.525, RSMo, for theadministration and collection of the state sales tax shall satisfy therequirements of this section, and no additional permit or exemptioncertificate or retail certificate shall be required; except that thetransportation development district may prescribe a form of exemptioncertificate for an exemption from the tax imposed by this section.
(4) All discounts allowed the retailer pursuant to the provisions ofthe state sales tax laws for the collection of and for payment of taxespursuant to such laws are hereby allowed and made applicable to any taxescollected pursuant to the provisions of this section.
(5) The penalties provided in section 32.057, RSMo, and sections144.010 to 144.525, RSMo, for violation of those sections are hereby madeapplicable to violations of this section.
(6) For the purpose of a sales tax imposed by a resolution pursuantto this section, all retail sales except retail sales of motor vehiclesshall be deemed to be consummated at the place of business of the retailerunless the tangible personal property sold is delivered by the retailer orthe retailer's agent to an out-of-state destination or to a common carrierfor delivery to an out-of-state destination. In the event a retailer hasmore than one place of business in this state which participates in thesale, the sale shall be deemed to be consummated at the place of businessof the retailer where the initial order for the tangible personal propertyis taken, even though the order must be forwarded elsewhere for acceptance,approval of credit, shipment or billing. A sale by a retailer's employeeshall be deemed to be consummated at the place of business from which theemployee works.
5. All sales taxes received by the transportation developmentdistrict shall be deposited by the director of revenue in a special fund tobe expended for the purposes authorized in this section. The director ofrevenue shall keep accurate records of the amount of money which wascollected pursuant to this section, and the records shall be open to theinspection of officers of each transportation development district and thegeneral public.
6. (1) No transportation development district imposing a sales taxpursuant to this section may repeal or amend such sales tax unless suchrepeal or amendment will not impair the district's ability to repay anyliabilities which it has incurred, money which it has borrowed or revenuebonds, notes or other obligations which it has issued or which have beenissued by the commission or any local transportation authority to financeany project or projects.
(2) Whenever the board of directors of any transportation developmentdistrict in which a transportation development sales tax has been imposedin the manner provided by this section receives a petition, signed by tenpercent of the qualified voters calling for an election to repeal suchtransportation development sales tax, the board of directors shall, if suchrepeal will not impair the district's ability to repay any liabilitieswhich it has incurred, money which it has borrowed or revenue bonds, notesor other obligations which it has issued or which have been issued by thecommission or any local transportation authority to finance any project orprojects, submit to the qualified voters of such transportation developmentdistrict a proposal to repeal the transportation development sales taximposed pursuant to the provisions of this section. If a majority of thevotes cast on the proposal by the qualified voters voting thereon are infavor of the proposal to repeal the transportation development sales tax,then the resolution imposing the transportation development sales tax,along with any amendments thereto, is repealed. If a majority of the votescast by the qualified voters voting thereon are opposed to the proposal torepeal the transportation development sales tax, then the ordinance orresolution imposing the transportation development sales tax, along withany amendments thereto, shall remain in effect.
(L. 1990 S.B. 479 & 649 § 49, A.L. 1997 S.B. 303, A.L. 2001 H.B. 202, A.L. 2003 H.B. 668, A.L. 2009 H.B. 191)