HJR0053I

SECOND REGULAR SESSION

HOUSE JOINT

RESOLUTION NO. 53

88TH GENERAL ASSEMBLY

INTRODUCED BY REPRESENTATIVES TATE (Sponsor), McBRIDE AND HARLAN.

Read 1st time February 1, 1996 and 1000 copies ordered printed.

DOUGLAS W. BURNETT, Chief Clerk

L2121.01I

JOINT RESOLUTION

Submitting to the qualified voters of Missouri, an amendment repealing sections 47(a), 47(b) and 47(c) of article IV of the Constitution of Missouri, relating to the department of natural resources and adopting three new sections in lieu thereof relating to the same subject, with an effective date and an expiration date.

Be it resolved by the House of Representatives, the Senate concurring therein:

That at the next general election to be held in the state of Missouri, on Tuesday next following the first Monday in November, 1996, or at a special election to be called by the governor for that purpose, there is hereby submitted to the qualified voters of this state, for adoption or rejection, the following amendment to article IV of the Constitution of the state of Missouri:

Section A. Sections 47(a), 47(b) and 47(c), article IV, Constitution of Missouri, are repealed and three new sections adopted in lieu thereof, to be known as sections 47(a), 47(b) and 47(c), to read as follows:

Section 47(a). For the purpose of providing additional monies to be expended and used by the department of natural resources through the state soil and water districts commission as defined in section 278.070, RSMo, for the saving of the soil and water of this state, for the conservation of the productive power of Missouri agricultural land, and by the department of natural resources through the division responsible for the state park system for the acquisition, development, maintenance and operation of state parks and state historic sites in accordance with chapter 253, RSMo, and for the administration of the laws pertaining thereto, an additional sales tax of onetenth of one percent is hereby levied and imposed upon all sellers for the privilege of selling tangible personal property or rendering taxable services at retail in this state upon the sales and services which now are or hereafter are listed and set forth in, and, except as to the amount of tax, subject to the provisions of and to be collected as provided in the "Sales Tax Law" and subject to the rules and regulations promulgated in connection therewith; and an additional use tax of onetenth of one percent is levied and imposed for the privilege of storing, using or consuming within this state any article of tangible personal property as set forth and provided in the "Compensating Use Tax Law" and, except as to the amount of the tax, subject to the provisions of and to be collected as provided in the "Compensating Use Tax Law" and subject to the rules and regulations promulgated in connection therewith. In addition, monies deposited in the state parks sales tax fund pursuant to the provisions of section 47(b) of this article shall also be appropriated to make payments to counties for a period of five years for the unimproved value of land for distribution to the appropriate political subdivisions as payment in lieu of real property taxes for privately owned land acquired by the department of natural resources for park purposes after July 1, 1985, in such amounts as determined by appropriation, but in no event shall such amounts be more than the amount of property tax imposed by political subdivisions at the time the department acquired or acquires such land. [The provisions of this section shall terminate on November 8, 1998.]

Section 47(b). [Disbursement of revenue, purposes.] Fifty percent of the monies arising from the additional sales and use taxes provided for in section 47(a) [hereof] of this article shall be deposited in the Soil and Water Sales Tax Fund and fifty percent shall be deposited in the State Park Sales Tax Fund, and the monies in both funds shall be expended pursuant to appropriation by the General Assembly and used by the state soil and water districts commission and the department of natural resources for the purposes set forth in section 47(a) of this article, and for no other purposes.

Section 47(c). [Provisions selfenforcing, exceptionnot part of general revenue or expense of stateeffective and expiration dates.] The effective date of this amendment shall be [January 1, 1989] January 1, 1999. All laws inconsistent with [this amendment] sections 47(a) to 47(c) of this article shall no longer remain in [full] force [and effect after January 1, 1989] after the effective date of this section. All of the provisions of sections 47(a)[, 47(b) and] to 47(c) of this article shall be selfenforcing except that the General Assembly shall adjust brackets for the collection of the sales and use taxes. The additional revenue provided by sections 47(a)[, 47(b) and] to 47(c) of this article shall not be part of the "total state revenue" within the meaning of sections 17 and 18 of Article X of this Constitution. The expenditure of this additional revenue shall not be an "expense of state government" under section 20 of Article X of this Constitution. [This section] Sections 47(a)[, 47(b) and] to 47(c) of this article shall terminate [after ten years following the date of its adoption] on December 31, 2008.