SCS/HCS/HB 144 - This act creates the "Exhibition Center & Recreation Facility District Act". The act enables citizens of Boone, Buchanan, Camden, Jasper, Jefferson, Miller, Morgan and Newton counties to petition to create an exhibition center & recreation facility district. At least fifty property owners in the county must sign the petition.

The petition must include the petitioners names, a description of the district's boundaries, and the name of the proposed district. Once the petition is filed, the governing body may approve a resolution to the create the district. Following a public hearing, the governing body may adopt an order establishing the proposed district.

A Board of Trustees is created to administer any district created and the expenditure of revenue that accompanies such district. The governing body of each county within the district shall appoint four residents from the portion of the county within the district to serve on the Board. The Board will have the power to have a seal, sue and be sued, enter into contracts or other agreements affecting the affairs of the district, to borrow money, to issue bonds, to acquire and dispose of real and personal property, to refund bonds without an election, to manage the affairs of the district, to hire agents, and to amend and adopt bylaws.

The district may submit to its voters a sales tax of up to one-half of one percent. The act includes ballot language to that effect. The act also includes the creation of a fund to receive such sales tax revenue and instructs the director of revenue to authorize disbursements to the district. The tax shall be reduced automatically to a rate of one-tenth of one percent after twenty-five years unless an extension is voted upon by the voters in the district.

This act makes a technical change to delete the requirement that the treasurer make the disbursements in the case of an overpayment, as such is not required for non-state funds.

This act authorizes the passage of a sales tax in Shannon county on lodging, campgrounds, canoe rentals and trail rides. The tax cannot be greater than 5%. The governing body must submit the tax to a vote of the people. Revenue from the tax will be used for the promotion of tourism in the county.

This act is similar to SB 244 (2003).

This act has an emergency clause that will affect all counties listed above except for Boone County.
JEFF CRAVER