SCS/HB 48 - This act establishes the procedure whereby the voters of the City of Independence can impose a sales tax for museums and tourism related activities. The tax shall be in increments of one-eighth of one percent up to a maximum of two percent on all retail sales of food within the city. The act includes the activities that are eligible for the tax revenue, the method of collecting the tax, and the procedure for repealing the tax. The act creates the "Museum Trust Fund" and the "Tourism-Related Trust Fund" for holding the revenue to be managed by the city treasurer and appropriated by the city council. Additionally, the property tax rate for certain Missouri history museum subdistricts may be increased by voter approval. Additionally, when any tax, interest, or penalty imposed in relation to the St. Charles County Convention and Sports Facilities Authority is not paid when due, the authority may file for record a notice of lien in the recorder's office. The notice will specify the amount due and the name of the liable person. From the time of filing such notice, the amount of tax shall have the force and effect of a lien against the real and personal property of the business of such person or the facility giving rise to the tax.
Under this act, a lien may be released by filing a release of the lien executed by a duly authorized agent of the authority upon payment or upon receipt of sufficient security, or by final judgment holding such lien to have been erroneously imposed.
Each recorder shall receive statutory fee for the filing of each notice of lien and for each release of lien filed for record. The authority is authorized to collect an additional penalty from each taxpayer equal to the cost of filing a notice of lien or release with respect to such taxpayer.
Any person operating or managing a business or facility who owes taxes, penalty, or interest, or is required to file any report with the authority, must notify, in writing, the authority at least 10 days prior to any sale of the entire business or a major part thereof. The notice includes the name of the business or facility and the owner, the intended date of purchase, and the name of the person purchaser and person collecting the tax. Any person who takes with notice of delinquent tax or noncompliance is considered to be taking subject to any tax, penalty, or interest owed by the seller.
The authority shall have the power to bring a civil action to enjoin the operation of a business or facility, if the business or facility has a tax, penalty, or interest which is unpaid or is violation of the statutes relating to the authority.
ANDY LYSKOWSKI