SB 1269 Modifies various local tax laws
LR Number:4670L.05C Fiscal Note:4670-05
Committee:Economic Development, Tourism & Local Government
Last Action:05/14/04 - S Calendar S Bills with H amendments (HS/HCS) Journal page:
Title:HCS SCS SB 1269
Effective Date:August 28, 2004
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Current Bill Summary

HCS/SCS/SB 1269 - This act :

(1) Expands the community improvement district law to enable any district formed as a political subdivision to establish a sales tax to fund the district. current law enables this tax for Kansas City only. Consistent with constitutional provisions, such tax, under the current law, would have to be submitted to a vote of the people;

(2) Repeals the Community Comeback Act. The local use tax in St. Louis County, which is used to fund the program, will be used for economic development and enhancing local government in St. Louis County. The act defines "economic development";

(3) Prohibits any sales tax authorized in St. Louis County for storm water control or local parks from being assessed on the sale of food;

(4) Increases the maximum business license tax that can be imposed by villages with fewer than 1,300 inhabitants from $10,000 to $15,000 per license; and

(5) Authorizes St. Charles County to establish a theater, cultural arts, and entertainment district to be funded by a sales tax of up to 0.5%. The act establishes minimum criteria for the formation of the district, including land area and petition requirements.

The district will be controlled by a board of directors, the number of which must be specified in the petition. The board has various powers, including the power to issue bonds. Public meetings regarding the formation of the district must be held prior to the governing body of the county putting the proposal to a vote of the people. If the governing body of the county approves a resolution to establish the district, a vote is authorized.

After it is approved, the district will be formalized by an ordinance from the governing body. Subdistricts within the district can oppose the creation of the district and be excluded from the sales tax. The act establishes a procedure for forming a governing body for a subdistrict. If there are no registered voters in a subdistrict, one or more property owners who collectively own one or more parcels of real estate comprising at least a majority of the land situated in the proposed subdistricts can file a petition with the circuit court requesting the creation of a subdistrict. The circuit clerk of the county in which the petition is filed will present the petition to the judge, who will set the petition for hearing. The sales tax will be collected by the municipality and placed into a special trust fund for the purposes of the district.

Similar provisions are contained in Truly Agreed To HB 833 (2004).