INTRODUCED BY REPRESENTATIVES GRATZ (Sponsor) AND VOGEL.
Read 1st time September 8, 1997 and 1000 copies ordered printed.
ANNE C. WALKER, Chief Clerk
L1961.01I
AN ACT
Relating to sales taxation, with an emergency clause.
Be it enacted by the General Assembly of the state of Missouri, as follows:
Section 1. 1. The governing body of any city which has a population of at least thirty-five thousand and is located in a county with a population of at least sixty-three thousand but not in excess of seventy-five thousand and which has not imposed a tax pursuant to section 2 of this act may impose, by ordinance or order, a tourism and economic development sales tax on all retail sales which are subject to taxation pursuant to the provisions of sections 144.010 to 144.525, RSMo, for the purpose of funding tourism and economic development. For the purposes of this section, the terms "tourism" and "economic development" shall mean the funding of the construction and operation of civic and convention centers, as determined by the city imposing the tax. The tax authorized by this section shall be in addition to any and all other sales taxes allowed by law. The ordinance or order shall become effective after the governing body of the city shall submit to the voters of that city a proposal to authorize the tax.
2. The ballot of submission shall contain, but need not be limited to, the following language:
Shall the city of .......... (name of city) impose a sales tax of .......... (insert rate) for the purpose of funding tourism and economic development?
YES NO
If you are in favor of the question, place an "X" in the box opposite "YES". If you are
opposed to the questions, place an "X" in the box opposite "NO".
If a majority of the votes cast on the proposal by the qualified voters voting thereon are in favor of the proposal, then the ordinance or order shall be in effect, beginning the first day of the second calendar quarter following its adoption or a later date if authorized by the governing body. If a majority of the votes cast by the qualified voters voting are opposed to the proposal, then the governing body of the city shall have no power to impose the sales tax authorized in this section unless and until the governing body of the city shall again have submitted another such proposal and the proposal is approved by the requisite majority of the qualified voters voting thereon. However, in no event shall a proposal pursuant to this section be submitted to the voters sooner than twelve months from the date of the last proposal submitted pursuant to this section.
3. After the effective date of any tax imposed pursuant to the provisions of this section, the director of revenue shall perform all functions incident to the administration, collection, enforcement, and operation of the tax in the same manner as provided in sections 94.500 to 94.550, RSMo, and the director of revenue shall collect in addition to the sales tax for the state of Missouri the additional tax authorized pursuant to the authority of this section. The tax imposed pursuant to this section and the tax imposed pursuant to the sales tax law of the state of Missouri shall be collected together and reported upon such forms and pursuant to such administrative rules and regulations as may be prescribed by the director of revenue. Except as modified in this section, all provisions of sections 32.085 and 32.087, RSMo, shall apply to the tax imposed pursuant to this section.
4. The tourism and economic development sales tax may be approved at a rate of one-eighth of one percent, one-fourth of one percent, three-eighths of one percent, one-half of one percent, three-fourths of one percent or one percent of the receipts from the sale at retail of all tangible personal property and taxable services at retail within any city adopting such tax, if such property and services are subject to taxation by the state of Missouri pursuant to the provisions of sections 144.010 to 144.525, RSMo.
5. All revenue generated from the tax authorized pursuant to the provisions of this section shall be deposited into the "Local Tourism and Economic Development Sales Tax Fund", which is hereby created in the state treasury. The fund moneys shall be distributed to the city from which the revenue was generated for the sole purpose of funding tourism and economic development, as that term is defined in this section. The tax authorized by this section is abolished or terminated when the original indebtedness for the civic convention center is fully paid.
Section 2. 1. As used in this section the following terms shall mean:
(1) "Campground", real property, other than state-owned property, which contains parcels for rent to transient guests for pay or compensation, which may include temporary utility hook-ups for use by the transient guests, and where such transient guests generally use tents, recreational vehicles or some other form of temporary shelter while on the rented premises;
(2) "Hotel", "motel", or "tourist court", any structure or building, under one management, which contains rooms furnished for the accommodation or lodging of guests, with or without meals being provided, including bed and breakfast facilities, and kept, used, maintained, advertised, or held out to the public as a place where sleeping accommodations are sought for pay or compensation to transient guests. Shelters for the homeless operated by not for profit organizations are not a hotel, motel, or tourist court for the purposes of this section;
(3) "Tourism and economic development", the funding of the construction and operation of civic and convention centers, as determined by the city imposing the tax pursuant to this section;
(4) "Transient guest", a person who occupies a room or rooms in a hotel, motel, campground, or tourist court for thirty consecutive days or less.
2. The governing body of any city which has a population of at least thirty-five thousand and is located in a county with a population of at least sixty-three thousand but not in excess of seventy-five thousand and which has not imposed a tax pursuant to section 1 of this act may impose, by ordinance or order, a tourism and economic development tourism sales tax for the purpose of funding tourism and economic development on all of the following which are subject to taxation pursuant to the provisions of sections 144.010 to 144.525, RSMo:
(1) The price paid or charged to any person for rooms or accommodations paid by transient guests of hotels, motels, condominium units, campgrounds, and tourist courts within the city;
(2) The price paid or charged to any person for food and drinks sold on the premises of restaurant establishments in such municipality; and
(3) The price paid or charged to any person for drinks sold on the premises by establishments licensed pursuant to chapter 311, RSMo, to sell intoxicating liquors.
3. The rate of tax imposed pursuant to this section shall be two percent and such tax shall be in addition to any and all other sales taxes allowed by law. The ordinance or order imposing the tax shall become effective after the governing body of the city shall submit to the voters of such city a proposal to authorize such tax.
4. The ballot of submission shall contain, but need not be limited to, the following language:
Shall the city of ....... (name of city) impose a sales tax of two percent for the purpose of funding tourism and economic development to be charged for the sale of accommodations at hotels, motels and campgrounds, the sale of food at restaurants and the sale of liquor in taverns and bars?
YES NO
If you are in favor of the question, place and "X" in the box opposite "YES". If you are
opposed to the question, place an "X" in the box opposite "NO".
If a majority of the votes cast on the proposal by the qualified voters voting thereon are in favor of the proposal, then the ordinance or order shall be in effect, beginning the first day of the second calendar quarter following its adoption or a later date if authorized by the governing body. If a majority of the votes cast by the qualified voters voting are opposed to the proposal, then the governing body of the city shall have no power to impose the sales tax authorized in this section unless and until the governing body of the city shall again have submitted another such proposal and the proposal is approved by the requisite majority of the qualified voters voting thereon. However, in no event shall a proposal pursuant to this section be submitted to the voters sooner than twelve months from the date of the last proposal submitted pursuant to this section.
5. The city imposing the sales tax pursuant to this section shall adopt rules and regulations for the internal collection of such tax by the city officers usually responsible for collection and administration of city fees and taxes. The city may collect a penalty of one percent and interest not to exceed two percent per month on unpaid taxes imposed pursuant to this section and such unpaid taxes shall be considered delinquent thirty days after the last day of each quarter.
6. All revenue generated from the tax authorized pursuant to the provisions of this section shall be expended for the sole purpose of funding tourism and economic development, as that term is defined in this section. The tax authorized by this section is abolished or terminated when the original indebtedness for the civic convention center is fully paid.
Section A. Because immediate action is necessary to stimulate the economy of the cities of this
state this act is deemed necessary for the immediate preservation of the public health, welfare,
peace and safety, and is hereby declared to be an emergency act within the meaning of the
constitution, and this act shall be in full force and effect upon its passage and approval.
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