HB1659 Authorizes an economic development sales tax in Kirksville, authorizes tourism taxes in several counties and cities, and makes collectors of tourism taxes personally liable.
Sponsor: Summers, Don (2) Effective Date:00/00/0000
CoSponsor: Berkowitz, Sam (1) LR Number: 3781S.03C
Last Action: 06/27/2000 - Approved by Governor (G)
06/27/2000 - Delivered to Secretary of State
SCS HB 1659
Next Hearing:Hearing not scheduled
Calendar:Bill currently not on calendar
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Available Bill Summaries for HB1659 Copyright(c)
* Truly Agreed * Senate Committee Substitute * Perfected * Committee * Introduced

Available Bill Text for HB1659
* Truly Agreed * Senate Committee Substitute * Perfected * Committee * Introduced *

BILL SUMMARIES

TRULY AGREED

SCS HB 1659 -- SALES TAXES FOR ECONOMIC DEVELOPMENT AND TOURISM

This bill allows the governing body of Kirksville to impose,
subject to voter approval, a sales tax on retail sales for the
purpose of funding local economic development projects,
including transportation projects.  The sales tax may be
approved at the rate of one-quarter of 1%, one-half of 1%,
three-quarters of 1%, or 1% of the receipts from taxable retail
sales within the city.  Revenue collected from the sales tax,
less 1% for the cost of collection, is to be deposited by the
Director of Revenue into the Local Economic Development Sales
Tax Fund.  The tax will terminate as approved by the voters.

The bill also authorizes New Madrid and Stoddard counties and
the cities of Bloomfield, Caruthersville, St. James, and any
fourth class city in New Madrid County to enact tourism taxes of
between 2% and 5% to be added to the cost of sleeping rooms paid
by transient guests of hotels, motels, bed and breakfast inns,
campgrounds, and docking facilities.  Hickory County is
authorized to enact a tourism tax on transient guests of hotels
and motels.

The bill expands personal liability for the collection of taxes
to include tourism taxes in Branson and in lake area business
districts.  Tourism tax statutes do not currently make the
individual responsible for filing the taxes personally liable,
as is the case in state sales taxes.


PERFECTED

HB 1659 -- LOCAL ECONOMIC DEVELOPMENT SALES TAX (Summers)

This bill allows the governing body of Kirksville to impose,
subject to voter approval, a sales tax on retail sales for the
purpose of funding local economic development projects including
transportation projects.  The sales tax may be approved at the
rate of one-quarter of 1%, one-half of 1%, three-quarters of 1%,
or 1% of the receipts from taxable retail sales within the
city.  Revenue collected from the sales tax, less 1% for the
costs of collection, is to be deposited by the Director of
Revenue into the Local Economic Development Sales Tax Fund.  The
tax will terminate as approved by the voters.

FISCAL NOTE:  Income to General Revenue Fund of $0 to $3,500 in
FY 2001, $0 to $22,500 in FY 2002, and $0 to $23,000 in FY
2003.  Estimated Net Effect on Local Economic Development Sales
Tax Fund of $0 in FY 2001, FY 2002, and FY 2003.


COMMITTEE

HB 1659 -- LOCAL ECONOMIC DEVELOPMENT SALES TAX

CO-SPONSORS:  Summers, Berkowitz

COMMITTEE ACTION:  Voted "do pass by consent" by the Committee
on Local Government and Related Matters by a vote of 18 to 0.

This bill allows the governing body of Kirksville to impose,
subject to voter approval, a sales tax on retail sales for the
purpose of funding local economic development projects including
transportation projects.  The sales tax may be approved at the
rate of one-quarter of 1%, one-half of 1%, three-quarters of 1%,
or 1% of the receipts from taxable retail sales within the
city.  Revenue collected from the sales tax, less 1% for the
costs of collection, is to be deposited by the Director of
Revenue into the Local Economic Development Sales Tax Fund.  The
tax will terminate as approved by the voters.

FISCAL NOTE:  Income to General Revenue Fund of $0 to $3,500 in
FY 2001, $0 to $22,500 in FY 2002, and $0 to $23,000 in FY
2003.  Estimated Net Effect on Local Economic Development Sales
Tax Fund of $0 in FY 2001, FY 2002, and FY 2003.

PROPONENTS:  Supporters say that since the Missouri Highway Plan
was not funded, many communities have problems with their
highways.  Highways around Kirksville and Truman State
University need improvement.  Other transportation funds are
maxed out.

Testifying for the bill were Representatives Summers and Tudor.

OPPONENTS:  There was no opposition voiced to the committee.

Steve Bauer, Legislative Analyst


INTRODUCED

HB 1659 -- Local Economic Development Sales Tax

Co-Sponsors:  Summers, Berkowitz

This bill allows the governing body of Kirksville to impose,
subject to voter approval, a sales tax on retail sales for the
purpose of funding local economic development projects including
transportation projects.  The sales tax may be approved at the
rate of one-quarter of 1%, one-half of 1%, three-quarters of 1%,
or 1% of the receipts from taxable retail sales within the
city.  Revenue collected from the sales tax, less 1% for the
costs of collection, is to be deposited by the Director of
Revenue into the Local Economic Development Sales Tax Fund.  The
tax will terminate as approved by the voters.


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Last Updated October 5, 2000 at 11:34 am