Perfected

SS#2/SCS/SJR 16 - This constitutional proposal, if approved by the Missouri voters, would raise the state sales and use tax by one percent for a period of ten years. The proceeds from the additional sales and use tax are to be used for transportation purposes. The temporary sales and use tax measure must be resubmitted to the voters every 10 years until such measure is defeated.

Five percent of the sales and use tax proceeds shall be deposited into the County Aid Transportation Fund, which is created in the state treasury by the resolution. Moneys in the newly created fund shall be distributed to the various Missouri counties in a manner similar to how motor fuel tax proceeds are distributed to counties. The sales and use tax proceeds distributed to the counties may be used for local highways and bridges, state highway system purposes, or for county transportation system purposes (multimodal).

In a similar manner, five percent of the sales and use tax proceeds shall be deposited into the Municipal Aid Transportation Fund, which is created in the state treasury by the resolution. Moneys in the newly created fund shall be distributed to the various Missouri cities, towns and villages in a manner similar to how motor fuel tax proceeds are distributed to such political subdivisions. The sales and use tax proceeds distributed to the cities, towns, and villages may be used for local roads and streets, state highway system purposes and uses, or for city transportation system purposes (multimodal).

The remaining sales and use tax proceeds (90%) shall be deposited into a newly created trust fund known as the "Transportation Sales Tax Fund". Moneys in the Transportation Sales Tax Fund may be expended by the commission for state highway system purposes or for state transportation system purposes and uses (multimodal).

The resolution requires the one percent sales and use tax to expire in 10 years unless the sales and use tax is renewed by the voters. If the decennial sales and use tax measure is ever disapproved by the Missouri voters, the sales and use tax will terminate at the end of the year following such election.

Unless approved by the voters, the General Assembly, counties, and municipalities are prohibited from increasing or decreasing the motor fuel tax from the rate of the tax authorized by law on January 1, 2013, while the sales and use tax is in effect.

Unless approved by the voters, the commission shall not own or operate a toll highway or toll bridge on a state highway or bridge that is in existence on the effective date of this resolution while the sales and use tax is in effect. A similar provision applies to counties and municipalities. Unless approved by the Missouri voters, counties and municipalities are prohibited from tolling existing highways or bridges under their jurisdiction during the duration of the sales and use tax.

The act requires, prior to any election to which the sales and use tax proposal is submitted to the voters, the commission to approve a list of projects, programs, and facilities on the state highway system and state transportation system that will be funded from the additional sales and use tax proceeds.

Starting in the 1st fiscal year following voter approval of the resolution, the commission shall annually submit a report to the Governor, General Assembly and the Joint Committee on Transportation Oversight that shall include the status of the approved list of projects, programs and facilities on the state highway system and state transportation system.

In the annual report filed in the 6th fiscal year following voter approval of the resolution, if the Joint Committee on Transportation Oversight identifies and determines that any project, program or facility on the commission's approved list has not yet been included in the commission's statewide transportation improvement program, then the joint committee by two-thirds majority of its members, shall identify each specific project, program or facility that has not been included in the commission's statewide transportation improvement program and shall within 30 legislative days recommend suspension of appropriations from the transportation sales tax fund in an amount that is equivalent to the amount of funds necessary for each specific project, program or facility that was not included.

Under the resolution, the General Assembly may approve the recommendation of the joint committee by enactment of a concurrent resolution. Such resolution may be introduced in either legislative chamber no later than 14 calendar days after receipt of the joint committee's recommendation. The resolution shall not be subject to amendment by either chamber and may only be approved in its entirety. The presiding officer of each legislative chamber in which a concurrent resolution has been introduced, shall submit it to a vote of the membership not sooner than 7 calendar days nor later than 14 calendar days after introduction of the concurrent resolution. The presiding officer of the chamber passing a concurrent resolution shall immediately forward the resolution to the other chamber and the presiding officer of that chamber shall submit it to a vote of the membership not sooner than 7 calendar days or later than 14 calendar days of its receipt from the other legislative chamber.

Any suspension of the appropriations from the transportation sales tax fund shall be null and void when the highways and transportation commission amends its statewide transportation improvement program to include each project, program and facility identified in the joint committee's recommendation.

STEPHEN WITTE


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