SS SCS SB 323 & 230 -- Sales Taxes

Sponsor:  Childers

This substitute:

(1)  Adds the City of Cuba to those cities and counties
authorized to submit to their voters a hotel/motel tax of
between 2% and 5% for funding the promotion of tourism;

(2)  Allows St. Louis, Jefferson, Franklin, Warren, and Lincoln
counties as well as St. Louis City to impose a sales tax of up
to one quarter of a cent for community services for children up
to age 19.  Current law only allows St. Charles County to enact
this sales tax.  The moneys collected from this sales tax will
be deposited into the county's Community Children's Service Fund
and administered by the board of directors.

(3)  Allows St. Louis, Jefferson, Franklin, Warren, and Lincoln
counties to have the Community Mental Health Board of Trustees
oversee the Community Children's Services Fund, not a separate
board of directors;

(4)  Allows the governing bodies of Taney, Stone, Barry, and
Ozark counties or the governing body of any county which borders
on or which contains part of a lake with not less than 100 miles
of shoreline to order an election for a sales tax not to exceed
1.5% for economic development within the approving county.  The
revenue from the tax will be placed in a special trust fund.
The governing body of the county will administer the moneys in
the fund in the following manner:  one-third of the revenue for
tourism, one-third of the revenue for water quality, and one--
third of the revenue for infrastructure.  The Department of
Revenue will collect and distribute the retail sales tax to the
appropriate county treasurer.  All expenditures from the fund
are by appropriation enacted by the governing body of the
county.  The substitute describes the various programs that the
money in the fund may be spent on.  The substitute also provides
for the repeal of the sales tax if at least 20% of voters of the
county submit a proposal to repeal the tax followed by the whole
county voting on the issue;

(5)  Allows the creation of tourism community enhancement
districts.  Any county containing at least 700 miles and not
more than 900 miles of shoreline of a Corps of Engineers lake or
any city, town, or village located in a county containing at
least 700 miles and not more than 900 miles of shoreline of a
Corps of Engineers lake is allowed to create a Tourism Community
Enhancement District which may provide for a sales tax to fund
school districts, senior or community activities, and tourism
within the district.  The substitute provides for the collection
of the sales tax by the Department of Revenue at a cost of 1% of
the total sales tax collected for a district.  It also allows
the board to enter into an agreement with the county or city
clerk for the collection of the sales tax at a cost of 1% of the
total sales tax collected within the district; and

(6)  Authorizes the county commission of Buchanan County to put
to a countywide vote a sales tax for promotion of museums,
cultural tourism, festivals, and the arts.  The tax is in
addition to any tourism tax imposed by Buchanan County voters.
If the new tax is approved by the voters, the county commission
must appoint a 5-member board to administer and distribute the
funds.  Recipients of the sales tax funds must be IRS 501(C)(3)
corporations.  The tax will be collected by the Director of
Revenue.

Missouri House of Representatives
Last Updated September 13, 2001 at 2:05 pm