SECOND REGULAR SESSION
HOUSE BILL NO. 1958
93RD GENERAL ASSEMBLY
INTRODUCED BY REPRESENTATIVES BLACK (Sponsor), KINGERY, MOORE, STEVENSON,
CUNNINGHAM (145), SCHARNHORST, FISHER, COOPER (158), SKAGGS, VILLA, WRIGHT-JONES,
WHORTON AND DONNELLY (Co-sponsors).
Read 1st time March 6, 2006 and copies ordered printed.
STEPHEN S. DAVIS, Chief Clerk
To repeal section 67.547, RSMo, and to enact in lieu thereof one new section relating to sales
tax imposed in counties.
Be it enacted by the General Assembly of the state of Missouri, as follows:
Section A. Section 67.547, RSMo, is repealed and one new section enacted in lieu
thereof, to be known as section 67.547, to read as follows:
67.547. 1. In addition to the tax authorized by section 67.505, any county may, by a
majority vote of its governing body, impose an additional county sales tax on all sales which are
subject to taxation under the provisions of sections 144.010 to 144.525, RSMo. The tax
authorized by this section shall be in addition to any and all other sales tax allowed by law;
except that no ordinance or order imposing a sales tax under the provisions of this section shall
be effective unless the governing body of the county submits to the voters of the county, at a
county or state general, primary or special election, a proposal to authorize the governing body
of the county to impose such tax.
2. The ballot of submission shall contain, but need not be limited to the following
Shall the county of ................... (county's name) impose a countywide sales tax of
............... (insert rate) percent?
□ YES □ 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".
If a majority of the votes cast on the proposal by the qualified voters voting thereon are in favor
of the proposal, then the ordinance or order and any amendments thereto shall be in effect. If a
majority of the votes cast by the qualified voters voting are opposed to the proposal, then the
governing body of the county shall have no power to impose the sales tax as herein authorized
unless and until the governing body of the county submits another proposal to authorize the
governing body of the county to impose the sales tax under the provisions of this section and
such proposal is approved by a majority of the qualified voters voting thereon.
3. The sales tax may be imposed at a rate of one-eighth of one percent, one-fourth of one
percent, three-eighths of one percent, or one-half of one percent on the receipts from the sale at
retail of all tangible personal property or taxable services at retail within any county adopting
such tax, if such property and services are subject to taxation by the state of Missouri under the
provisions of sections 144.010 to 144.525, RSMo.
4. Except as modified in this section, all provisions of sections 32.085 and 32.087,
RSMo, shall apply to the tax imposed under this section.
5. In any first class county having a charter form of government and having a population
of nine hundred thousand or more, the proceeds of the sales tax authorized by this section shall
be distributed so that an amount equal to three-eighths of the proceeds of the tax shall be
distributed to the county and the remaining five-eighths shall be distributed to the cities, towns
and villages and the unincorporated area of the county on the ratio that the population of each
bears to the total population of the county. The population of each city, town or village and the
unincorporated area of the county and the total population of the county shall be determined on
the basis of the most recent federal decennial census.
6. In any county of the second classification with more than nineteen thousand
seven hundred but fewer than nineteen thousand eight hundred inhabitants, the proceeds
of the sales tax authorized by this section shall be distributed so that an amount equal to
three-fourths of the proceeds of the tax shall be distributed to the county and the
remaining one-fourth shall be distributed equally among the incorporated cities, towns,
and villages of the county. Upon request from any city, town, or village within the county,
the county shall make available for inspection the distribution report provided to the
county by the department of revenue. Any expenses incurred by the county in supplying
such report to a city, town, or village shall be paid by such city, town, or village.
7. In any first class county having a charter form of government and having a population
of nine hundred thousand or more, no tax shall be imposed pursuant to this section for the
purpose of funding in whole or in part the construction, operation or maintenance of a sports
stadium, field house, indoor or outdoor recreational facility, center, playing field, parking facility
or anything incidental or necessary to a complex suitable for any type of professional sport or
recreation, either upon, above or below the ground.
[7.] 8. The director of revenue may authorize the state treasurer to make refunds from
the amounts in the trust fund and credited to any county for erroneous payments and
overpayments made, and may redeem dishonored checks and drafts deposited to the credit of
such counties. If any county abolishes the tax, the county shall notify the director of revenue of
the action at least ninety days prior to the effective date of the repeal and the director of revenue
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 county, the director of revenue
shall remit the balance in the account to the county and close the account of that county. The
director of revenue shall notify each county of each instance of any amount refunded or any
check redeemed from receipts due the county.