SB 233 Authorizes a sales tax to fund certain services
Sponsor: Crowell
LR Number: 0929S.03T Fiscal Note: 0929-03
Committee: Economic Development, Tourism & Local Government
Last Action: 6/30/2007 - Signed by Governor Journal Page:
Title: CCS SB 233 Calendar Position:
Effective Date: August 28, 2007
House Handler: Stevenson

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Current Bill Summary


CCS/SB 233 - This act authorizes Perry County, pending voter approval, to levy a sales tax of up to one-fourth of one percent to equally fund senior services and youth programs. A senior services tax commission must be established to administer the revenue received for senior services. The act clarifies that half of the revenue less half the costs of collection will be used to fund senior services and half of the revenue less half the costs of collection will be used to fund youth programs. The act requires that upon approval of the tax, the county imposing the tax enter into an agreement with the Department of Revenue for collection of the tax.

The act contains ballot language and a procedure for repeal of the tax.

The act requires reimbursement of tax revenues which should have been directed to the community children's services fund of a city if the city diverted such revenues from the fund due to redevelopment programs or TIFs. The act authorizes the City of Gladstone to impose, upon voter approval, a transient guest tax of up to 5% on hotel and motel rooms to be used for the promotion of tourism.

The act authorizes the governing body of Boone County to have exclusive control over the expenditures and operation of a regional recreational district located only in that county on land owned solely by the county. The act also specifies that for plans approved after May 15, 2005, in Boone County, reimbursements in excess of the actual costs must be disbursed to each affected taxing entity in proportion to the current ad valorem tax levy of each affected taxing entity, not just the entities in current law. Currently, if a municipality undertakes an industrial development project which was approved after August 28, 2003, the lessee may reimburse the municipality for the actual costs of issuing the bond and administering the plan. Anything reimbursed in excess of the actual costs must be disbursed to each school district, junior college district, county, or city in proportion to its current ad valorem tax levy.

JASON ZAMKUS