FIRST REGULAR SESSION
95TH GENERAL ASSEMBLY
INTRODUCED BY REPRESENTATIVE LOEHNER.
2463L.01I D. ADAM CRUMBLISS, Chief Clerk
AN ACT
To amend chapter 67, RSMo, by adding thereto one new section relating to regional taxing districts.
Be it enacted by the General Assembly of the state of Missouri, as follows:
Section A. Chapter 67, RSMo, is amended by adding thereto one new section, to be known as section 67.2800, to read as follows:
67.2800. 1. This section shall be known as the "Regional Taxing District Act".
2. As used in this section, "business district" means any special business district established under sections 71.790 to 71.808, RSMo.
3. Whenever at least ten percent of the residents in each county surrounding any business district desire to create a regional taxing district, the residents shall file a petition with the governing body of each county located within the boundaries of the proposed taxing district requesting the creation of the district. The district boundaries shall include the county in which the business district is located and all of the counties surrounding such county. The petition shall contain the following information:
(1) The name and residence of each petitioner and the location of the real property owned by the petitioner;
(2) A specific description of the proposed district boundaries, including a map illustrating the boundaries; and
(3) The name of the proposed district.
4. Upon the filing of a petition under this section, the governing body of each county within the proposed district may, by resolution, approve the creation of a district. Any resolution to establish such a district shall be adopted by the governing body of each county located within the proposed district, and shall contain the following information:
(1) A description of the boundaries of the proposed district;
(2) The time and place of a hearing to be held to consider establishment of the proposed district;
(3) The proposed sales tax rate to be voted on within the proposed district; and
(4) The proposed uses for the revenue generated by the new sales tax.
5. Whenever a hearing is held as provided by this section, the governing body of each county located within the proposed district shall:
(1) Publish notice of the hearing on two separate occasions in at least one newspaper of general circulation in each county located within the proposed district, with the first publication to occur not more than thirty days before the hearing, and the second publication to occur not more than fifteen days or less than ten days before the hearing;
(2) Hear all protests and receive evidence for or against the establishment of the proposed district; and
(3) Rule upon all protests, which determinations shall be final.
6. Following the hearing, if the governing body of each county located within the proposed district decides to establish the proposed district, it shall adopt an order to that effect. If the governing body of any county located within the proposed district decides to not establish the proposed district, the boundaries of the proposed district shall not include that county. The order shall contain the following:
(1) The description of the boundaries of the district;
(2) A statement that a regional taxing district has been established;
(3) The name of the district;
(4) The uses for any revenue generated by a sales tax imposed under this section; and
(5) A declaration that the district is a political subdivision of the state.
7. No resolution adopted under this section shall become effective until the governing body of each county within the proposed district submits to the voters residing within the county at a state general, primary, or special election a proposal to authorize the governing body of the county to join the proposed district and to impose a sales tax of one percent on all retail sales within the district that are subject to taxation under sections 144.010 to 144.525, RSMo, to be divided in equal amounts to each county in the district for local uses as determined by each governing body of each county. If a majority of the votes cast in any county that is part of the proposed district favor the proposal, then that county shall be part of the district and the sales tax shall become effective in that county on the first day of the first calendar quarter immediately following the election. If a majority of the votes cast in any county that is a part of the proposed district oppose the proposal, then that county shall not be part of the district and shall not impose the sales tax authorized in this section until after the county governing body has submitted another such proposal and the proposal is approved by a majority of the qualified voters voting thereon. If a proposal is not approved, the governing body of the county shall not resubmit a proposal to the voters under this section sooner than twelve months from the date of the last proposal submitted under this section. If the qualified voters in two or more counties that have contiguous districts approve the sales tax proposal, the districts shall combine to become one district.
8. All revenue collected under this section by the director of the department of revenue on behalf of any district, except for one percent for the cost of collection which shall be deposited in the state's general revenue fund, shall be deposited in a special trust fund, which is hereby created and shall be known as the "Regional Taxing District Sales Tax Fund", and shall be used solely for the designated purposes. Moneys in the fund shall not be deemed to be state funds, and shall not be commingled with any funds of the state. The director may make refunds from the amounts in the fund and credited to the district for erroneous payments and overpayments made, and may redeem dishonored checks and drafts deposited to the credit of such district. Any funds in the special fund which are not needed for current expenditures shall be invested in the same manner as other funds are invested. Any interest and moneys earned on such investments shall be credited to the fund.
9. The governing body of any district that has adopted the sales tax authorized in this section may submit the question of repeal of the tax to the voters on any date available for elections for the district. If a majority of the votes cast on the question by the qualified voters voting thereon are in favor of the repeal, that repeal shall become effective on December thirty-first of the calendar year in which such repeal was approved. If a majority of the votes cast on the question by the qualified voters voting thereon are opposed to the repeal, then the sales tax authorized in this section shall remain effective until the question is resubmitted under this section to the qualified voters and the repeal is approved by a majority of the qualified voters voting on the question.
10. Whenever the governing body of any district that has adopted the sales tax authorized in this section receives a petition, signed by a number of registered voters of the district equal to at least ten percent of the number of registered voters of the district voting in the last gubernatorial election, calling for an election to repeal the sales tax imposed under this section, the governing body shall submit to the voters of the district a proposal to repeal the tax. If a majority of the votes cast on the question by the qualified voters voting thereon are in favor of the repeal, the repeal shall become effective on December thirty-first of the calendar year in which such repeal was approved. If a majority of the votes cast on the question by the qualified voters voting thereon are opposed to the repeal, then the sales tax authorized in this section shall remain effective until the question is resubmitted under this section to the qualified voters and the repeal is approved by a majority of the qualified voters voting on the question.
11. If the tax is repealed or terminated by any means, all funds remaining in the special trust fund shall continue to be used solely for the designated purposes, and the district shall notify the director of the department of revenue of the action at least ninety days before the effective date of the repeal and the director 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 district, the director shall remit the balance in the account to the district and close the account of that district. The director shall notify each district of each instance of any amount refunded or any check redeemed from receipts due the district.
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