238.236. Sales tax for transportation development district on all retail sales authorized--ballot form, content--rate of tax collection--fund created, lapse to general revenue prohibited--distribution
Sales tax for transportation development district on all retailsales authorized--ballot form, content--rate of tax collection--fundcreated, lapse to general revenue prohibited--distribution--procedureto repeal tax.
238.236. 1. This section shall not apply to any tax levied pursuantto section 238.235, and no tax shall be imposed pursuant to the provisionsof this section if a tax has been imposed by a transportation developmentdistrict pursuant to section 238.235.
2. In lieu of the taxes allowed pursuant to section 238.235, anytransportation development district which consists of all of one or moreentire counties, all of one or more entire cities, or all of one or moreentire counties and one or more entire cities which are totally outside theboundaries of those counties may by resolution impose a transportationdevelopment district sales tax on all retail sales made in suchtransportation development district which are subject to taxation pursuantto the provisions of sections 144.010 to 144.525, RSMo, for anytransportation development purpose designated by the transportationdevelopment district in its ballot of submission to its qualified voters.No resolution enacted pursuant to the authority granted by this sectionshall be effective unless:
(1) The board of directors of the transportation development districtsubmits to the qualified voters of the transportation development district,at a state general, primary, or special election, a proposal to authorizethe board of directors of the transportation development district to imposeor increase the levy of an existing tax pursuant to the provisions of thissection; or
(2) The voters approved the question certified by the petition filedpursuant to subsection 5 of section 238.207.
3. If the transportation development district submits to thequalified voters of the transportation development district a proposal toauthorize the board of directors of the transportation development districtto impose or increase the levy of an existing tax pursuant to theprovisions of subdivision (1) of subsection 2 of this section, the ballotof submission shall contain, but need not be limited to, the followinglanguage:
Shall the transportation development district of..........(transportation development district's name) impose atransportation development district-wide sales tax at the rate of.......... (insert amount) for a period of .......... (insert number) yearsfrom the date on which such tax is first imposed for the purpose of................................. (insert transportation developmentpurpose)?
â ã YES â ã NO
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.
4. Within ten days after the adoption of any resolution in favor ofthe adoption of a transportation development district sales tax which hasbeen approved by the qualified voters of such transportation developmentdistrict, the transportation development district shall forward to thedirector of revenue, by United States registered mail or certified mail, acertified copy of the resolution of its board of directors. The resolutionshall reflect the effective date thereof. The sales tax authorized by thissection shall become effective on the first day of the second calendarquarter after the director of revenue receives notice of adoption of suchtax.
5. All revenue received by a transportation development district fromthe tax authorized by this section which has been designated for a certaintransportation development purpose shall be deposited in a special trustfund and shall be used solely for such designated purpose. Upon theexpiration of the period of years approved by the qualified voters pursuantto subsection 3 of this section or if the tax authorized by this section isrepealed pursuant to subsection 12 of this section, all funds remaining inthe special trust fund shall continue to be used solely for such designatedtransportation development purpose. Any funds in such special trust fundwhich are not needed for current expenditures may be invested by the boardof directors in accordance with applicable laws relating to the investmentof other transportation development district funds.
6. The sales tax may be imposed at a rate of one-eighth of onepercent, one-fourth of one percent, three-eighths of one percent, one-halfof one percent or one percent on the receipts from the sale at retail ofall tangible personal property or taxable services at retail within thetransportation development district adopting such tax, if such property andservices are subject to taxation by the state of Missouri pursuant to theprovisions of sections 144.010 to 144.525, RSMo. Any transportationdevelopment district sales tax imposed pursuant to this section shall beimposed at a rate that shall be uniform throughout the district.
7. 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. The amount reportedand returned to the director of revenue by the seller shall be computed onthe basis of the combined rate of the tax imposed by sections 144.010 to144.525, RSMo, and the tax imposed by the resolution as authorized by thissection, plus any amounts imposed pursuant to other provisions of law.
8. 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.
9. All applicable provisions contained in sections 144.010 to144.525, RSMo, governing the state sales tax, sections 32.085 and 32.087,RSMo, governing local sales taxes, and section 32.057, RSMo, the uniformconfidentiality provision, shall apply to the collection of the tax imposedby this section, except as modified in this section.
10. All sales taxes collected by the director of revenue pursuant tothis section on behalf of any transportation development district, less onepercent for the cost of collection, which shall be deposited in the state'sgeneral revenue fund after payment of premiums for surety bonds as providedin section 32.087, RSMo, shall be deposited in the state treasury to thecredit of the "Transportation Development District Sales Tax Fund", whichis hereby created. Moneys in the transportation development district salestax fund shall not be deemed to be state funds and shall not be commingledwith any funds of the state. All interest earned upon the balance in thetransportation development district sales tax fund shall be deposited tothe credit of the same fund. Any balance in the fund at the end of anappropriation period shall not be transferred to the general revenue fundand the provisions of section 33.080, RSMo, shall not apply to the fund.The director of revenue shall keep accurate records of the amount of moneywhich was collected in each transportation development district imposing asales tax pursuant to this section, and the records shall be open to theinspection of officers of each transportation development district and thegeneral public. Not later than the tenth day of each month, the directorof revenue shall distribute all moneys deposited in such fund during thepreceding month to the proper transportation development district.
11. The director of revenue may authorize the state treasurer to makerefunds from the amounts credited to any transportation developmentdistrict for erroneous payments and overpayments made, and may redeemdishonored checks and drafts deposited to the credit of such districts. Ifany transportation development district repeals the tax authorized by thissection, the transportation development district shall notify the directorof revenue of the action at least ninety days prior to the effective dateof the repeal and the director of revenue may order retention, for a periodof one year, of two percent of the amount collected after receipt of suchnotice to cover possible refunds or overpayment of such tax and to redeemdishonored checks and drafts deposited to the credit of such accounts.After one year has elapsed after the effective date of repeal of the taxauthorized by this section in such transportation development district, thedirector of revenue shall remit the balance in the account to thetransportation development district and close the account of thattransportation development district. The director of revenue shall notifyeach transportation development district of each instance of any amountrefunded or any check redeemed from receipts due the transportationdevelopment district.
12. (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 of such transportation development districtcalling for an election to repeal such transportation development salestax, the board of directors shall, if such repeal will not impair thedistrict's ability to repay any liabilities which it has incurred, moneywhich it has borrowed or revenue bonds, notes or other obligations which ithas issued or which have been issued by the commission or any localtransportation authority to finance any project or projects, submit to thevoters of such transportation development district a proposal to repeal thetransportation development sales tax imposed pursuant to the provisions ofthis section. If a majority of the votes cast on the proposal by thequalified voters voting thereon are in favor of the proposal to repeal thetransportation development sales tax, then the resolution imposing thetransportation development sales tax, along with any amendments thereto, isrepealed. If a majority of the votes cast by the qualified voters votingthereon are opposed to the proposal to repeal the transportationdevelopment sales tax, then the resolution imposing the transportationdevelopment sales tax, along with any amendments thereto, shall remain ineffect.
(L. 1998 S.B. 861, A.L. 2003 H.B. 668)