HB 1504 Modifies provisions of law regarding sales taxes
Sponsor: Lamping
LR Number: 5509S.03T Fiscal Note available
Committee: Jobs, Economic Development and Local Government
Last Action: 7/10/2012 - Signed by Governor Journal Page:
Title: SCS HB 1504 Calendar Position:
Effective Date: Varies
House Handler: Richardson

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SCS/HB 1504 - This act modifies provisions of law regarding sales taxes.

METROPOLITAN PARK AND RECREATION DISTRICT

(Sections 67.750, 67.1706, 67.1712, 67.1715, 67.1721, 67.1742, and 67.1754)

This act authorizes any county that is part of the Metropolitan Park and Recreation district to impose an additional sales tax up to 3/16th of one percent, if the voters of St. Louis County and at least one of the other counties approve the tax. Sixty percent of the additional tax is to go to the Gateway Arch grounds and other regional park and trail improvements with specific amounts allocated at different times to the Arch and to other park projects. Forty percent of the additional tax is to go to the county for local and county park improvements. This additional tax would not apply to the sale of food and prescription drugs.

The act requires that any contract concerning capital improvements or maintenance activities in the Gateway Arch grounds area be approved by the Metropolitan Park and Recreation district, the federal government, and any public or private not-for-profit entities that directly provide supplemental funding for the contract. Capital improvements and maintenance activities must be constructed and performed according to a comprehensive agreement approved by the Metropolitan Park and Recreation district before the public vote on the additional sales tax.

Any county that approved the additional sales tax is required to submit a proposal to reauthorize this tax to the county voters at a general election no later than 23 years after the additional sales tax is effective.

These provisions of the act have an emergency clause.

These provisions are similar to provisions of SS#2/SCS/HCS/HB 1623 (2012).

PEVELY TRANSIENT GUEST TAX

(Section 67.1360)

This act authorizes the city of Pevely to impose a transient guest tax, upon approval of the voters, to fund the promotion of tourism.

This provision is similar to SB 912 (2012) and identical to a provision of SS#2/SCS/HCS/HB 1623 (2012).

BUCHANAN COUNTY THEATER, CULTURAL ARTS, AND ENTERTAINMENT DISTRICT

(Sections 67.2500 and 67.2510)

This act adds Buchanan County and the cities, towns, or villages within Buchanan County to the list of governmental entities that are authorized to establish a Theater, Cultural Arts, and Entertainment taxing district.

These provisions are identical to SB 465 (2012), provisions of SS#2/SCS/HCS/HB 1623 (2012), and provisions of SS/SCS/HB 1170 (2012).

JACKSON COUNTY PARKS, TRAILS, AND GREENWAYS DISTRICT

(Sections 67.5000 to 67.5038)

This act authorizes Jackson County to create a parks, trails, and greenways district and impose an additional sales tax of one-tenth of one cent, if the voters of Jackson County approve the creation of the district and the tax. The question of whether to continue the sales tax authorized for Jackson County to create a parks, trails, and greenways district shall be submitted every twenty-three years to the Jackson county voters. The parks, trails, and greenways district will be responsible for planning, developing, operating, and maintaining trails, open space, greenways, and parks throughout Jackson County. This act does not modify any existing recreation system or public parks system that exists within the district.

Among other powers, the district has the power to issue tax-exempt bonds, enter into contracts, lease, purchase, and hold property, establish and collect charges for using district facilities, employ staff, and appoint advisory committees. The district also has the power to enter into agreements with public authorities to pay for alterations to highways, street or roads, when the highway, street or road affects trails or parks of the district. The district does not have the power of eminent domain.

The one-tenth of one cent sales tax will be distributed between the district, the county, and the cities in the county, with forty-five percent going to the district, fifteen percent going to the county, and forty percent going to the cities in proportion to each city's local sales tax contribution. The sales tax revenues may not be paid to any special allocation fund established under the Real Property Tax Increment Allocation Redevelopment Act.

The district is governed by a seven member board, with one member chosen by the presiding commissioner or elected county executive of the county, two members appointed by the mayor of the largest city, and four members appointed on a rotating basis by the mayors of the next five most populous cities in the county.

The district is required to follow state bidding requirements for all construction and maintenance purchases above ten thousand dollars.

These provisions are similar to provisions of SS#2/SCS/HCS/HB 1623 (2012) and SCS/HB 1170 (2012).

MUNICIPAL LICENSE TAXES

(Section 71.625)

This act provides that generally the provisions of law regarding interest, penalties, and the statute of limitations provisions from the state sales tax law apply to delinquent municipal license taxes.

This provision is identical to a provision of SS#2/SCS/HCS/HB 1623 (2012).

KANSAS CITY CONVENTION AND TOURISM TAX

(Section 92.338)

This act allows the city council of Kansas City to pass an ordinance and seek voter approval to collect the city convention and tourism tax from hotel guests who are otherwise exempt by law from paying this tax and from paying state and local sales taxes.

This provision is identical to a provision of SS/SCS/HB 1170 (2012) and similar to the perfected version of HB 1804 (2012).

SALES TAX REFUNDS

(Section 144.190)

This act modifies the procedures for seeking a refund of sales taxes. A purchaser is allowed to submit a claim for a refund of the sales tax directly to the Director of Revenue. The purchaser is allowed to appeal the decision to deny a refund within sixty days of the date the notice of denial is mailed. A decision of the director to deny a refund claim based solely on the issue of the exemption of the electronic transmission or delivery of computer software that occurred on or after January 1, 2007, will be appealable by the purchaser, if the purchaser appeals by September 28, 2012.

This provision is similar to a provision of HCS/HB 1030 (2012) and a provision of HCS/HB 1639 (2012).

SALES AND USE TAX PAYMENT BY COMMON CARRIERS

(Section 144.805)

This act also extends the expiration date from December 31, 2013, to December 31, 2023, on provisions regarding the payment by common carriers of sales and use tax on aviation fuel and tangible personal property.

This provision is identical to a provision of HB 1909 (2012), SB 740 (2012), HB 1431 (2012) and SS#2/SCS/HCS/HB 1623 (2012).

LIBRARY DISTRICT SALES TAX

(Section 182.802)

This act also authorizes any public library district located in Pemiscot County to impose a one-half cent sales tax upon approval of the voters.

This provision is identical to a provision of SS#2/SCS/HCS/HB 1623 (2012).

EMILY KALMER