HB 1668 -- Sales/Use Tax:  Cultural Districts

Sponsor:  Schneider

This bill authorizes St. Charles County to establish a theater,
cultural arts, and entertainment district to be funded by a sales
tax of up to one-half of 1%.  The bill establishes minimum
criteria for the formation of the district, including land area
and petition requirements.

The district will be controlled by a board of directors, the
number of which must be specified in the petition.  The board has
various powers, including the power to issue bonds.

Public meetings regarding the formation of the district must be
held before the governing body of the county can put the proposal
to a vote of the people.  If the governing body of the county
approves a resolution to establish the district, a vote is
authorized.  After it is approved, the district will be
formalized by an ordinance from the governing body.

The bill allows for subdistricts within the district that can
oppose the creation of the district and be excluded from the
sales tax.  The bill establishes a procedure for forming a
governing body for a subdistrict.

If there are no registered voters in a subdistrict, one or more
property owners who collectively own one or more parcels of real
estate comprising at least a majority of the land situated in the
proposed subdistricts can file a petition with the circuit court
requesting the creation of a subdistrict.  The circuit clerk of
the county in which the petition is filed will present the
petition to the judge, who will set the petition for hearing.
The bill contains ballot language for the formation and possible
dissolution of the subdistrict.  In the event that a subdistrict
is dissolved, the bill contains provisions to govern the
dissolution.

The sales tax will be collected by the municipality and placed
into a special trust fund for the purposes of the district.

Missouri House of Representatives
92nd General Assembly, 2nd Regular Session
Last Updated September 23, 2004 at 11:16 am