FIRST REGULAR SESSION
SENATE BILL NO. 450
91ST GENERAL ASSEMBLY
INTRODUCED BY SENATOR GOODE.
Read 1st time February 8, 2001, and 1,000 copies ordered printed.
TERRY L. SPIELER, Secretary.
1863S.02I
AN ACT
To repeal sections 142.803, 144.020, 144.440, 226.200, 301.055, 301.057, 301.058, 301.059, 301.061, 301.063, 301.065, 301.067, 301.069 and 302.735, RSMo 2000, relating to transportation funding, and to enact in lieu thereof fourteen new sections relating to the same subject, with a referendum clause.
Section A. Sections 142.803, 144.020, 144.440, 226.200, 301.055, 301.057, 301.058, 301.059, 301.061, 301.063, 301.065, 301.067, 301.069 and 302.735, RSMo 2000, are repealed and fourteen new sections enacted in lieu thereof, to be known as sections 142.803, 144.020, 144.440, 226.200, 226.227, 301.055, 301.057, 301.058, 301.059, 301.061, 301.063, 301.065, 301.067 and 301.069, to read as follows:
142.803. 1. A tax is levied and imposed on all motor fuel used or consumed in this state as follows:
(1) Beginning January first following the special election held pursuant to this act, the tax rate on motor fuel, [seventeen] shall be nineteen cents per gallon. [Beginning April 1, 2008, the tax rate shall become eleven cents per gallon] Two years following the initial increase pursuant to this act, the motor fuel tax shall be twenty-one cents per gallon. Four years following the initial measure pursuant to this act, the tax rate shall be twenty-three cents per gallon;
(2) Alternative fuels, not subject to the decal fees as provided in section 142.869, with a power potential equivalent of motor fuel. In the event alternative fuel, which is not commonly sold or measured by the gallon, is used in motor vehicles on the highways of this state, the director is authorized to assess and collect a tax upon such alternative fuel measured by the nearest power potential equivalent to that of one gallon of regular grade gasoline. The determination by the director of the power potential equivalent of such alternative fuel shall be prima facie correct;
(3) Aviation fuel used in propelling aircraft with reciprocating engines, nine cents per gallon as levied and imposed by section 155.080, RSMo, to be collected as required under this chapter.
2. All taxes, surcharges and fees are imposed upon the ultimate consumer, but are to be precollected as described in this chapter, for the facility and convenience of the consumer. The levy and assessment on other persons as specified in this chapter shall be as agents of this state for the precollection of the tax.
144.020. 1. A tax is hereby levied and imposed upon all sellers for the privilege of engaging in the business of selling tangible personal property or rendering taxable service at retail in this state. The rate of tax shall be as follows:
(1) Upon every retail sale in this state of tangible personal property, a tax equivalent to four and one-half percent of the purchase price paid or charged, or in case such sale involves the exchange of property, a tax equivalent to four and one-half percent of the consideration paid or charged, including the fair market value of the property exchanged at the time and place of the exchange, except as otherwise provided in section 144.025;
(2) A tax equivalent to four and one-half percent of the amount paid for admission and seating accommodations, or fees paid to, or in any place of amusement, entertainment or recreation, games and athletic events;
(3) A tax equivalent to four and one-half percent of the basic rate paid or charged on all sales of electricity or electrical current, water and gas, natural or artificial, to domestic, commercial or industrial consumers;
(4) A tax equivalent to four and one-half percent on the basic rate paid or charged on all sales of local and long distance telecommunications service to telecommunications subscribers and to others through equipment of telecommunications subscribers for the transmission of messages and conversations and upon the sale, rental or leasing of all equipment or services pertaining or incidental thereto; except that, the payment made by telecommunications subscribers or others, pursuant to section 144.060, and any amounts paid for access to the Internet or interactive computer services shall not be considered as amounts paid for telecommunications services;
(5) A tax equivalent to four and one-half percent of the basic rate paid or charged for all sales of services for transmission of messages of telegraph companies;
(6) A tax equivalent to four and one-half percent on the amount of sales or charges for all rooms, meals and drinks furnished at any hotel, motel, tavern, inn, restaurant, eating house, drugstore, dining car, tourist cabin, tourist camp or other place in which rooms, meals or drinks are regularly served to the public;
(7) A tax equivalent to four and one-half percent of the amount paid or charged for intrastate tickets by every person operating a railroad, sleeping car, dining car, express car, boat, airplane and such buses and trucks as are licensed by the division of motor carrier and railroad safety of the department of economic development of Missouri, engaged in the transportation of persons for hire;
(8) A tax equivalent to four and one-half percent of the amount paid or charged for rental or lease of tangible personal property, provided that if the lessor or renter of any tangible personal property had previously purchased the property under the conditions of "sale at retail" as defined in subdivision (8) of section 144.010 or leased or rented the property and the tax was paid at the time of purchase, lease or rental, the lessor, sublessor, renter or subrenter shall not apply or collect the tax on the subsequent lease, sublease, rental or subrental receipts from that property. The purchase or use of motor vehicles, trailers, boats, and outboard motors shall be taxed and the tax paid as provided in sections 144.070 and 144.440. No tax shall be collected on the rental or lease of motor vehicles, trailers, boats, and outboard motors, except as provided in sections 144.070 and 144.440. In no event shall the rental or lease of boats and outboard motors be considered a sale, charge, or fee to, for or in places of amusement, entertainment or recreation nor shall any such rental or lease be subject to any tax imposed to, for, or in such places of amusement, entertainment or recreation. Rental and leased boats or outboard motors shall be taxed under the provisions of the sales tax laws as provided under such laws for motor vehicles and trailers. Tangible personal property which is exempt from the sales or use tax under section 144.030 upon a sale thereof is likewise exempt from the sales or use tax upon the lease or rental thereof.
2. All tickets sold which are sold under the provisions of sections 144.010 to 144.525 which are subject to the sales tax shall have printed, stamped or otherwise endorsed thereon, the words "This ticket is subject to a sales tax.".
144.440. 1. In addition to all other taxes now or hereafter levied and imposed upon every person for the privilege of using the highways or waterways of this state, there is hereby levied and imposed a tax equivalent to four and one-half percent of the purchase price, as defined in section 144.070, which is paid or charged on new and used motor vehicles, trailers, boats, and outboard motors purchased or acquired for use on the highways or waters of this state which are required to be registered under the laws of the state of Missouri.
2. At the time the owner of any such motor vehicle, trailer, boat, or outboard motor makes application to the director of revenue for an official certificate of title and the registration of the same as otherwise provided by law, he shall present to the director of revenue evidence satisfactory to the director showing the purchase price paid by or charged to the applicant in the acquisition of the motor vehicle, trailer, boat, or outboard motor, or that the motor vehicle, trailer, boat, or outboard motor is not subject to the tax herein provided and, if the motor vehicle, trailer, boat, or outboard motor is subject to the tax herein provided, the applicant shall pay or cause to be paid to the director of revenue the tax provided herein.
3. In the event that the purchase price is unknown or undisclosed, or that the evidence thereof is not satisfactory to the director of revenue, the same shall be fixed by appraisement by the director.
4. No certificate of title shall be issued for such motor vehicle, trailer, boat, or outboard motor unless the tax for the privilege of using the highways or waters of this state has been paid or the vehicle, trailer, boat, or outboard motor is registered under the provisions of subsection 5 of this section.
5. The owner of any motor vehicle, trailer, boat, or outboard motor which is to be used exclusively for rental or lease purposes may pay the tax due thereon required in section 144.020 at the time of registration or in lieu thereof may pay a use tax as provided in sections 144.010, 144.020, 144.070 and 144.440. A use tax shall be charged and paid on the amount charged for each rental or lease agreement while the motor vehicle, trailer, boat, or outboard motor is domiciled in the state. If the owner elects to pay upon each rental or lease, he shall make an affidavit to that effect in such form as the director of revenue shall require and shall remit the tax due at such times as the director of revenue shall require.
6. In the event that any leasing company which rents or leases motor vehicles, trailers, boats, or outboard motors elects to collect a use tax, all of its lease receipt would be subject to the use tax, regardless of whether or not the leasing company previously paid a sales tax when the vehicle, trailer, boat, or outboard motor was originally purchased.
7. The provisions of this section, and the tax imposed by this section, shall not apply to manufactured homes.
226.200. 1. There is hereby created a "State Highways and Transportation Department Fund" into which shall be paid or transferred all state revenue derived from highway users as an incident to their use or right to use the highways of the state, including all state license fees and taxes upon motor vehicles, trailers, and motor vehicle fuels, and upon, with respect to, or on the privilege of the manufacture, receipt, storage, distribution, sale or use thereof (excepting the sales tax on motor vehicles and trailers, and all property taxes), and all other revenue received or held for expenditure by or under the department of transportation or the state highways and transportation commission, except:
(1) Money arising from the sale of bonds;
(2) Money received from the United States government; or
(3) Money received for some particular use or uses other than for the payment of principal and interest on outstanding state road bonds.
2. Subject to the limitations of subsection 3 of this section, from said fund shall be paid or credited the cost:
(1) Of collection of all said state revenue derived from highway users as an incident to their use or right to use the highways of the state;
(2) Of maintaining the state highways and transportation commission;
(3) Of maintaining the state transportation department;
(4) Of any workers' compensation for state transportation department employees;
(5) Of the share of the transportation department in any retirement program for state employees, only as may be provided by law; and
(6) Of administering and enforcing any state motor vehicle laws or traffic regulations.
3. [For all future fiscal years,] The total amount of appropriations from the state highways and transportation department fund for all state offices and departments shall not exceed the total amount appropriated for such offices and departments from said fund for fiscal year 2001. No later than July first following the special election held pursuant to this act, the total amount of appropriations from the state highways and transportation department fund for all state offices and departments, other than the department of transportation, shall be reduced to zero. The amount previously appropriated in the most recent fiscal year to the state offices and departments shall be credited to the state road fund to be used for the purpose of repairing, rehabilitating, constructing, improving or expanding the state highway system.
4. The provisions of subsection 3 of this section shall not apply to appropriations from the state highways and transportation department fund to the highways and transportation commission and the state transportation department or to appropriations to the office of administration for department of transportation employee fringe benefits and OASDHI payments, or to appropriations to the department of revenue for motor vehicle fuel tax refunds under chapter 142, RSMo, or to appropriations to the department of revenue for refunds or overpayments or erroneous payments from the state highways and transportation department fund.
5. All interest earned upon the state highways and transportation department fund shall be deposited in and to the credit of such fund.
6. Any balance remaining in said fund after payment of said costs shall be transferred to the state road fund.
7. Notwithstanding the provisions of subsection 2 of this section to the contrary, any funds raised as a result of increased taxation pursuant to sections 142.025 and 142.372, RSMo, after April 1, 1992, shall not be used for administrative purposes or administrative expenses of the transportation department.
226.227. Beginning January first, following the special election held pursuant to this act, one-half of the proceeds of the state sales tax on all motor vehicles, trailers, motorcycles and motortricycles, which is distributed pursuant to subsection 2 of section 30(b) of article IV of the constitution of Missouri, shall be credited to the state transportation fund, as provided in section 226.225, from the undesignated proceeds of such sales tax.
301.055. The annual registration fee for motor vehicles other than commercial motor vehicles is:
Less than 12 horsepower ..................................................................... $[18.00] 30.00
12 horsepower and less than 24 horsepower ..................................... [21.00] 35.00
24 horsepower and less than 36 horsepower ..................................... [24.00] 40.00
36 horsepower and less than 48 horsepower ..................................... [33.00] 55.00
48 horsepower and less than 60 horsepower ..................................... [39.00] 64.50
60 horsepower and less than 72 horsepower ..................................... [45.00] 74.50
72 horsepower and more ...................................................................... [51.00] 84.50
Motorcycles ............................................................................................ [8.50] 14.00
Motortricycles ........................................................................................ [10.00] 16.50
301.057. The annual registration fee for property-carrying commercial motor vehicles, not including property-carrying local commercial motor vehicles, or land improvement contractors' commercial motor vehicles, based on gross weight is:
6,000 pounds and under ................................................................... $ [25.50] 42.00
6,001 pounds to 9,000 pounds .......................................................... [38.00] 63.00
9,001 pounds to 12,000 pounds ........................................................ [38.00] 63.00
12,001 pounds to 18,000 pounds ....................................................... [63.00] 104.50
18,001 pounds to 24,000 pounds .................................................... [100.50] 166.50
24,001 pounds to 26,000 pounds .................................................... [127.00] 160.50
26,001 pounds to 30,000 pounds .................................................... [180.00] 227.50
30,001 pounds to 36,000 pounds .................................................... [275.50] 348.00
36,001 pounds to 42,000 pounds .................................................... [413.00] 522.00
42,001 pounds to 48,000 pounds .................................................... [550.50] 696.00
48,001 pounds to 54,000 pounds .................................................... [688.00] 870.00
54,001 pounds to 60,010 pounds .................................................... [825.50] 1,044.00
60,011 pounds to 66,000 pounds ................................................. [1,100.50] 1,391.00
66,001 pounds to 73,280 pounds ................................................. [1,375.50] 1,739.00
73,281 pounds to 78,000 pounds ................................................. [1,650.50] 2,089.00
Over 78,000 pounds ...................................................................... [1,719.50] 2,174.00
301.058. 1. The annual registration fee for property-carrying local commercial motor vehicles, other than a land improvement contractors' commercial motor vehicles, based on gross weight is:
6,000 pounds and under ................................................................... $ [15.50] 37.00
6,001 pounds to 12,000 pounds ........................................................ [18.00] 43.00
12,001 pounds to 18,000 pounds ....................................................... [20.50] 49.00
18,001 pounds to 24,000 pounds ....................................................... [27.50] 66.00
24,001 pounds to 26,000 pounds ....................................................... [33.50] 42.00
26,001 pounds to 30,000 pounds ....................................................... [45.50] 57.50
30,001 pounds to 36,000 pounds ....................................................... [67.50] 160.00
36,001 pounds to 42,000 pounds ....................................................... [100.50] 238.00
42,001 pounds to 48,000 pounds ....................................................... [135.50] 321.00
48,001 pounds to 54,000 pounds ....................................................... [170.50] 404.50
54,001 pounds to 60,010 pounds ....................................................... [200.50] 475.50
60,011 pounds to 66,000 pounds ....................................................... [270.50] 641.50
66,001 pounds to 72,000 pounds ....................................................... [335.50] 796.00
Over 72,000 pounds ............................................................................ [350.50] 831.50
2. Any person found to have improperly registered a motor vehicle in excess of fifty-four thousand pounds when he was not entitled to shall be required to purchase the proper license plates and, in addition to all other penalties provided by law, shall be subject to the annual registration fee for the full calendar year for the vehicle's gross weight as prescribed in section 301.057.
301.059. The annual registration fee for passenger-carrying commercial motor vehicles (not including passenger-carrying local commercial motor vehicles, school buses or local transit buses) based on seating capacity is:
10 passengers or less ...................................................................... $ [100.50] 471.50
11 to 18 passengers ........................................................................ [180.50] 847.00
19 to 25 passengers ........................................................................ [250.50] 1,175.50
26 to 29 passengers ........................................................................ [290.50] 1,363.00
30 to 33 passengers ........................................................................ [330.50] 1,551.00
34 to 37 passengers ........................................................................ [370.50] 1,738.50
38 to 41 passengers ........................................................................ [410.50] 1,926.00
42 to 45 passengers ........................................................................ [450.50] 2,114.00
301.061. The annual registration fee for passenger-carrying local commercial motor vehicles based on seating capacity is:
10 passengers or less ....................................................................... $ [50.50] 237.00
11 to 18 passengers ......................................................................... [90.50] 424.50
19 to 25 passengers ......................................................................... [125.50] 589.00
26 to 29 passengers ......................................................................... [145.50] 683.00
30 to 33 passengers ......................................................................... [165.50] 776.50
34 to 37 passengers ......................................................................... [185.50] 870.50
38 to 41 passengers ......................................................................... [205.50] 964.00
42 to 45 passengers ......................................................................... [225.50] 1,058.00
301.063. The annual registration fee for local transit buses based on seating capacity is:
40 passengers or less ...................................................................... $ [25.50] 119.50
41 to 45 passengers ......................................................................... [35.50] 166.50
Over 45 passengers ......................................................................... [50.50] 237.00
301.065. The annual registration fee for each school bus, [twenty-five] one hundred seventeen dollars[,] fifty cents.
301.067. 1. For each trailer or semitrailer there shall be paid an annual fee of [seven] thirty-five dollars [fifty cents], and in addition thereto such permit fee authorized by law against trailers used in combination with tractors operated under the supervision of the motor carrier and railroad safety division of the department of economic development. The fees for tractors used in any combination with trailers or semitrailers or both trailers and semitrailers (other than on passenger-carrying trailers or semitrailers) shall be computed on the total gross weight of the vehicles in the combination with load.
2. Any trailer or semitrailer may at the option of the registrant be registered for a period of three years upon payment of a registration fee of [twenty-two] one hundred five dollars [and fifty cents].
3. Any trailer or semitrailer which is operated coupled to a towing vehicle by a fifth wheel and kingpin assembly or by a trailer converter dolly may, at the option of the registrant, be registered permanently upon the payment of a registration fee of fifty-two dollars and fifty cents. The permanent plate and registration fee is vehicle specific. The plate and the registration fee paid is nontransferable and nonrefundable, except those covered under the provisions of section 301.442.
301.069. For each driveaway license there shall be paid an annual license fee of [forty-four] seventy-four dollars [and fifty cents] for one set of plates or such insignia as the director may issue which shall be attached to the motor vehicle as prescribed in this chapter. For single trips the fee shall be [four] six dollars fifty cents, and descriptive insignia shall be prepared and issued at the discretion of the director who shall also prescribe the type of equipment used to attach such vehicles in combinations.
Section B. Sections 142.803, 144.020, 226.200, 226.227, 301.055, 301.057, 301.058, 301.059, 301.061, 301.063, 301.065, 301.067 and 301.069 are hereby submitted to the qualified voters of this state for approval or rejection at a special election which is hereby ordered and which shall be held and conducted on the first Tuesday in November, 2002, pursuant to the laws and constitutional provisions of this state applicable to general elections and the submission of referendum measures by initiative petitions, and sections 142.803, 144.020, 226.200, 226.227, 301.055, 301.057, 301.058, 301.059, 301.061, 301.063, 301.065, 301.067 and 301.069 shall become effective when approved by a majority of the votes cast thereon at such election and not otherwise.