SECOND REGULAR SESSION

HOUSE BILL NO. 1177

91ST GENERAL ASSEMBLY

INTRODUCED BY REPRESENTATIVE GASKILL.

Pre-filed December 10, 2001, and 1000 copies ordered printed.

TED WEDEL, Chief Clerk

2480L.01I

AN ACT

To repeal sections 149.180, 149.192 and 191.211, RSMo, and to enact in lieu thereof two new sections relating to tobacco taxation.



Be it enacted by the General Assembly of the state of Missouri, as follows:

Section A. Sections 149.180, 149.192 and 191.211, RSMo, are repealed and two new sections enacted in lieu thereof, to be known as sections 149.180 and 191.211, to read as follows:

149.180. The director shall promulgate reasonable rules and regulations providing for the refund of taxes paid under section 149.170 which are later determined to not be owed to the state. No rule or portion of a rule promulgated under the authority of sections 149.170 to [149.192] 149.190 shall become effective unless it has been promulgated pursuant to the provisions of section 536.024, RSMo.

191.211. State expenditures for new programs and initiatives enacted by sections 103.178, RSMo, 143.999, RSMo, 188.230, RSMo, 191.231, 191.825 to 191.839, RSMo, 208.177, 208.178, 208.179 and 208.181, RSMo, 211.490, RSMo, 285.240, RSMo, 337.093, RSMo, 374.126, RSMo, 376.891 to 376.894, RSMo, 431.064, RSMo, 660.016, 660.017 and 660.018, RSMo, and the state expenditures for the new initiatives and expansion of programs enacted by revising sections 105.711 and 105.721, RSMo, 191.520, 191.600, 198.090, RSMo, 208.151, 208.152 and 208.215, RSMo, as provided by H.B. 564, 1993, shall be funded exclusively by federal funds and the funding sources established in sections 149.011, 149.015, 149.035, 149.061, 149.065, 149.160, 149.170, 149.180, and 149.190 [and 149.192], RSMo, and no future general revenue shall be appropriated to fund such new programs or expansions.

[149.192. The general assembly hereby occupies and preempts the entire field of legislation increasing the taxation of cigarettes and tobacco products to the complete exclusion of any order, ordinance or regulation by any political subdivision of this state. Any future orders, ordinances or regulations in this field shall be null and void. No county, city, town, village, municipality, or other political subdivision of this state shall adopt any order, ordinance or regulation increasing the tax levied on cigarettes and tobacco products. The tax levied by any county, city, town, village, municipality, or other political subdivision of this state shall not exceed the amount of tax levied on September 30, 1993.]


Missouri House of Representatives