|SB 0323||Authorizes certain political subdivisions to enact a sales tax, upon voter approval, for specific purposes|
|LR Number:||1023S.13T||Fiscal Note:||1023-13|
|Committee:||Local Government and Economic Development|
|Last Action:||07/12/01 - Signed by Governor||Journal page:|
|Title:||CCS HS SS SCS SBs 323 & 230|
|Effective Date:||August 28, 2001|
CCS/HS/SS/SCS/SBs 323 & 230 - This act authorizes certain political subdivisions to enact a sales tax for specific purposes.
BUCHANAN COUNTY MUSEUM AND TOURISM TAX - This act authorizes the County Commission of Buchanan County (St. Joseph), to put to county-wide vote a sales tax for promotion of museums, cultural tourism, festivals and the arts. The tax is in addition to any tourism tax imposed by Buchanan County voters. If the new tax is approved by the voters, the County Commission shall appoint a 6-member board to administer and distribute the funds. Recipients of the sales tax funds must be IRS not-for-profit 501(c)(3) corporations. The tax will be collected by the Director of Revenue. (Sections 67.571 to 67.577)
This portion of the act is similar to SCS/SB 545 (2001).
MARYLAND HEIGHTS HOTEL/MOTEL SALES TAX - Expands current law to authorize the city of Maryland Heights to impose an additional tax, upon voter approval, on hotel and motel rooms located in the city. (Section 67.1003)
5% TRANSIENT TAX - Expands current law to authorize the city of Maryland Heights and Platte County to impose up to a 5% transient tax, upon voter approval. (Section 67.1005)
CALDWELL COUNTY ECONOMIC DEVELOPMENT TAX - Expands current law to authorize Caldwell County to impose a sales tax, upon voter approval, for economic development purposes. (Section 67.1300)
EXPANDS HOTEL/MOTEL SALES TAX - Adds the cities of Clarksville, Cuba, Louisiana and Parkville and Newton County to those cities and counties authorized to submit to the voters a hotel/motel tax of between two percent and five percent for funding the promotion of tourism. (Section 67.1360)
This portion of the act is similar to TAT SCS/HB 242 (2001) and SB 365 (2001).
COMMUNITY CHILDREN'S SERVICES - Allows St. Louis City, St. Louis County, St. Charles County, Jefferson County, Franklin County, Warren County and Lincoln County to impose an up to one quarter of a cent sales tax for community services for children up to age nineteen. Current law only allows St. Charles County to enact this sales tax. (Section 67.1775)
The moneys collected from this sales tax will be deposited into the county's Community Children's Service Fund and administered by the Board of Directors (Section 210.861, RSMo).
The act allows St. Louis City, St. Louis County, St. Charles County, Jefferson County, Franklin County, Warren County and Lincoln County to have its Community Mental Health Board of Trustees oversee the Community Children's Services Fund, not a separate Board of Directors. Current law only allows St. Louis City and St. Charles County to have the Community Mental Health Board of Trustees oversee the fund.
This portion of the act is similar to SB 601 (2001). ECONOMIC DEVELOPMENT SALES TAX - Allows the governing bodies of counties containing at least 700 miles and not more than 900 miles of shoreline of a Corp of Engineers lake or any county that contains or borders part of a lake having at least 100 miles of shoreline to order an election for a sales tax, not to exceed one and one-half percent, for economic development within the approving county. This act will affect Taney, Stone, Barry, and Ozark counties and the Lake of the Ozarks. (Sections 67.1922)
The revenue from the tax will be placed in a special trust fund. The governing body of the county will administer the moneys in the fund in the following manner: 1/3 of the revenue collected a year for tourism; 1/3 of the revenue collected a year for water quality; and 1/3 of the revenue collected a year for infrastructure.
The act provides for the Department of Revenue to collect and distribute the sales tax to the appropriate county treasurer. All expenditures from the fund are by appropriation enacted by the governing body of the county. This act describes the various programs that the money in the fund may be spent on.
The act contains a mechanism to repeal the sales tax if at least 20% of voters of the county that voted in the last gubernatorial election submit a petition to repeal the tax followed by the whole county voting on the issue.
This portion of the act is similar to SB 230 (2001).
TOURISM COMMUNITY ENHANCEMENT DISTRICTS - Allows Barry, Taney, Stone, and Ozark to create a Tourism Community Enhancement District which may provide for a sales tax to fund school districts, senior or community activities and tourism within the District. (Section 67.1950)
This act provides for the collection of the sales tax by the Department of Revenue at a cost of one percent of the total sales tax collected for a district. It also includes language that allows the board to enter into an agreement with the county or city clerk for the collection of the sales tax at a cost of one percent of the total sales tax collected within the district.
This portion of the act is similar to SB 323 (2001).
BRANSON SALES TAX - Allows the city of Branson to impose the current tourism tax on items that cost less than $1.00. (Section 84.812)
PLATTE COUNTY $1.00 CAR RENTAL FEE - Authorizes Platte County to
impose a $1.00 fee upon short-term, less than one month, car
rentals. The renter of the vehicle may indicate on the rental
contract that a $1.00 fee was paid. Revenue collected from the
$1.00 fee will be used for tourism purposes. (Section 1)
JULIA SOMMER GRUS