321.552. Sales tax authorized in certain counties (all except Greene, Platte, Clay, St. Louis, and St. Charles counties) for ambulance and fire protection--ballot language--special trust fund establis
Sales tax authorized in certain counties (all except Greene,Platte, Clay, St. Louis, and St. Charles counties) forambulance and fire protection--ballot language--special trust fundestablished--refunds authorized.
321.552. 1. Except in any county of the first classification with overtwo hundred thousand inhabitants, or any county of the first classificationwithout a charter form of government and with more than seventy-three thousandseven hundred but less than seventy-three thousand eight hundred inhabitants;or any county of the first classification without a charter form of governmentand with more than one hundred eighty-four thousand but less than one hundredeighty-eight thousand inhabitants; or any county with a charter form ofgovernment with over one million inhabitants; or any county with a charterform of government with over two hundred eighty thousand inhabitants but lessthan three hundred thousand inhabitants, the governing body of any ambulanceor fire protection district may impose a sales tax in an amount up to one-halfof one percent on all retail sales made in such ambulance or fire protectiondistrict which are subject to taxation pursuant to the provisions of sections144.010 to 144.525, RSMo, provided that such sales tax shall be accompanied bya reduction in the district's tax rate as defined in section 137.073, RSMo.The tax authorized by this section shall be in addition to any and all othersales taxes allowed by law, except that no sales tax imposed pursuant to theprovisions of this section shall be effective unless the governing body of theambulance or fire protection district submits to the voters of such ambulanceor fire protection district, at a municipal or state general, primary orspecial election, a proposal to authorize the governing body of the ambulanceor fire protection district to impose a tax pursuant to this section.
2. The ballot of submission shall contain, but need not be limited to,the following language:
"Shall ...................... (insert name of ambulance or fireprotection district) impose a sales tax of .................... (insert amountup to one-half) of one percent for the purpose of providing revenues for theoperation of the .................... (insert name of ambulance or fireprotection district) and the total property tax levy on properties in the..................... (insert name of the ambulance or fire protectiondistrict) shall be reduced annually by an amount which reduces property taxrevenues by an amount equal to fifty percent of the previous year's revenuecollected from this sales tax?
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 box opposite "NO"."
3. If a majority of the votes cast on the proposal by the qualifiedvoters voting thereon are in favor of the proposal, then the sales taxauthorized in this section shall be in effect and the governing body of theambulance or fire protection district shall lower the level of its tax rate byan amount which reduces property tax revenues by an amount equal to fiftypercent of the amount of sales tax collected in the preceding year. If amajority of the votes cast by the qualified voters voting are opposed to theproposal, then the governing body of the ambulance or fire protection districtshall not impose the sales tax authorized in this section unless and until thegoverning body of such ambulance or fire protection district resubmits aproposal to authorize the governing body of the ambulance or fire protectiondistrict to impose the sales tax authorized by this section and such proposalis approved by a majority of the qualified voters voting thereon.
4. All revenue received by a district from the tax authorized pursuantto this section shall be deposited in a special trust fund, and be used solelyfor the purposes specified in the proposal submitted pursuant to this sectionfor so long as the tax shall remain in effect.
5. All sales taxes collected by the director of revenue pursuant to thissection, less one percent for cost of collection which shall be deposited inthe state's general revenue fund after payment of premiums for surety bonds asprovided in section 32.087, RSMo, shall be deposited in a special trust fund,which is hereby created, to be known as the "Ambulance or Fire ProtectionDistrict Sales Tax Trust Fund". The moneys in the ambulance or fireprotection district sales tax trust fund shall not be deemed to be state fundsand shall not be commingled with any funds of the state. The director ofrevenue shall keep accurate records of the amount of money in the trust andthe amount collected in each district imposing a sales tax pursuant to thissection, and the records shall be open to inspection by officers of the countyand to the public. Not later than the tenth day of each month the director ofrevenue shall distribute all moneys deposited in the trust fund during thepreceding month to the governing body of the district which levied the tax;such funds shall be deposited with the board treasurer of each such district.
6. The director of revenue may make refunds from the amounts in thetrust fund and credit any district for erroneous payments and overpaymentsmade, and may redeem dishonored checks and drafts deposited to the credit ofsuch district. If any district abolishes the tax, the district shall notifythe director of revenue of the action at least ninety days prior to theeffective date of the repeal and the director of revenue may order retentionin the trust fund, for a period of one year, of two percent of the amountcollected after receipt of such notice to cover possible refunds oroverpayment of the tax and to redeem dishonored checks and drafts deposited tothe credit of such accounts. After one year has elapsed after the effectivedate of abolition of the tax in such district, the director of revenue shallremit the balance in the account to the district and close the account of thatdistrict. The director of revenue shall notify each district of each instanceof any amount refunded or any check redeemed from receipts due the district.
7. Except as modified in this section, all provisions of sections 32.085and 32.087, RSMo, shall apply to the tax imposed pursuant to this section.
(L. 2002 S.B. 1107, A.L. 2003 S.B. 68)