644.032. Sales tax for purpose of storm water control or local parks or both may be imposed by any county or municipality--tax, how calculated--voter approval--ballot form--effective when--failure of
Sales tax for purpose of storm water control or local parks or bothmay be imposed by any county or municipality--tax, howcalculated--voter approval--ballot form--effective when--failureof tax, resubmission, when--revenue may be used for parks locatedoutside of county or municipality, when.
644.032. 1. The governing body of any municipality or county mayimpose, by ordinance or order, a sales tax in an amount not to exceedone-half of one percent on all retail sales made in such municipality orcounty which are subject to taxation under the provisions of sections144.010 to 144.525, RSMo. The tax authorized by this section and section644.033 shall be in addition to any and all other sales taxes allowed bylaw, except that no ordinance or order imposing a sales tax under theprovisions of this section and section 644.033 shall be effective unlessthe governing body of the municipality or county submits to the voters ofthe municipality or county, at a municipal, county or state general,primary or special election, a proposal to authorize the governing body ofthe municipality or county to impose a tax, provided, that the taxauthorized by this section shall not be imposed on the sales of food, asdefined in section 144.014, RSMo, when imposed by any county with a charterform of government and with more than one million inhabitants.
2. The ballot of submission shall contain, but need not be limitedto, the following language:
Shall the municipality (county) of ............... impose a sales taxof ....... (insert amount) for the purpose of providing funding for................ (insert either storm water control, or local parks, orstorm water control and local parks) for the municipality (county)?
â ã YES â ã NOIf a majority of the votes cast on the proposal by the qualified votersvoting thereon are in favor of the proposal, then the ordinance or orderand any amendments thereto shall be in effect on the first day of thesecond quarter after the director of revenue receives notice of adoption ofthe tax. If a majority of the votes cast by the qualified voters votingare opposed to the proposal, then the governing body of the municipality orcounty shall not impose the sales tax authorized in this section andsection 644.033 until the governing body of the municipality or countyresubmits another proposal to authorize the governing body of themunicipality or county to impose the sales tax authorized by this sectionand section 644.033 and such proposal is approved by a majority of thequalified voters voting thereon; however, in no event shall a proposalpursuant to this section and section 644.033 be submitted to the voterssooner than twelve months from the date of the last proposal pursuant tothis section and section 644.033.
3. All revenue received by a municipality or county from the taxauthorized under the provisions of this section and section 644.033 shallbe deposited in a special trust fund and shall be used to provide fundingfor storm water control or for local parks, or both, within suchmunicipality or county, provided that such revenue may be used for localparks outside such municipality or county if the municipality or county isengaged in a cooperative agreement pursuant to section 70.220, RSMo.
4. Any funds in such special trust fund which are not needed forcurrent expenditures may be invested by the governing body in accordancewith applicable laws relating to the investment of other municipal orcounty funds.
(L. 1995 H.B. 88 § 8 subsecs. 1 to 4, A.L. 1998 H.B. 1158, A.L. 2004 H.B. 795, et al. merged with H.B. 833 merged with S.B. 1155)