SECTION 67.055 - This act provides that any moneys received or collected to fund additional costs incurred by any county office shall be reviewed by the county budget officer when he or she is formulating the annual budget and shall be used solely for the purposes outlined in statute.

This provision of the act is identical to a provision of CCS/SS/SCS/HCS/HB 58 (2005).

SECTION 67.459 - This act provides that an improvement cost, assessed by a reasonable assessment plan in a neighborhood improvement district determined by a governing body may include, in the case of condo or equitable owner association ownership, a determination that all units are equally benefitted.

This provision of the act is identical to a provision of CCS/SS/SCS/HCS/HB 58 (2005).

SECTION 67.1003 - This act authorizes the City of Maryville to impose, upon voter approval, a transient guest tax of up to 5% on hotel and motel rooms.

This provision of the act is identical to a provision of CCS/SS/SCS/HCS/HB 58 (2005).

SECTION 67.1062, 67.1069 & 67.1070 - The act changes the definition of "agency" in Chapter 67, RSMo, to include any entity which provides any service related to homeless persons, rather than just housing-related assistance.

This act also eliminates the provision in Section 67.1067, RSMo, requiring the inclusion of evidence that an agency is a non-profit corporation when applying for funds to help provide homeless people with services.

Under this act, in order to qualify for funds an agency may be an entity which provides services related to homeless persons or meet the listed requirements. Currently, an agency must meet the listed requirements, which include having a diverse group of trustees and requiring employees to maintain confidentiality.

This provision of the act is identical to a provision of CCS/SS/SCS/HCS/HB 58 (2005).

SECTION 67.1159 - 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.

This provision of the act is identical to a provision of CCS/SS/SCS/HCS/HB 58 (2005) & CCS/HCS/SS/SCS/SB 210 (2005)

SECTION 67.1305 - This act allows the governing body of any city or county to impose, by order or ordinance after voter approval, a sales tax for economic development purposes. The tax shall not be more than 1/2 of 1 %. Any city or county that imposes a tax under sections 67.1300 or 67.1303 shall not impose this tax.

All sales tax collected pursuant to this section will be collected by the Director of Revenue, less 1% for the cost of collection. The money will be deposited into the "Local Option Economic Development Sales Tax Trust Fund". The director must keep records of the money in the trust fund and the records shall be open to the officers of the city, county, or the public. No later than the 10th day of each month, the director will distribute the money deposited in the trust fund during the previous month to the city or county which levied the tax.

If a city or county abolishes the tax, it must notify the director at least 90 days before the repeal. The director may order retention in the trust fund for a period of one year, of 2% of the amount collected after receipt of such notice of the repeal in order to cover possible refunds or overpayment and redeem dishonored checks. After a year, the director will return the balance to the city or county and close the account.

Revenue generated by this tax cannot be used for retail development projects unless they are for redevelopment of downtown areas or historic projects. At least 20% of the revenue generated by this tax must be used for long-term economic development preparation. No more than 25% of the revenue generated may be used for administrative purposes.

Each city or county imposing this tax must establish an Economic Development Tax Board. The board is for volunteers and shall consist of five members for a city and seven members for a county, appointed by various local entities or officials.

The board, subject to approval of the governing body, shall consider economic development plans, economic development projects, or designations of an economic development area. It shall provide notice and hold hearings. The board will make recommendations to the governing body within 90 days of a hearing and the governing body will then have the final determination on use and expenditure of money from the trust fund. There are specific requirements that projects and plans outside of the city or county must meet in order for the board to make a recommendation to use such trust fund money.

When this tax is imposed within a special taxing district, it shall be excluded from the calculation of revenues available to such districts and no revenues from the tax will be used for the purposes of such district unless recommended by the board and approved by the governing body.

The board must report at least annually to the governing body on the use of the money in the trust fund and on progress of any plan, project, or designation adopted. It must also submit a report each year by March 1 to the Joint Committee on Economic Development.

Any city or county which adopts this sales tax may submit the question of repeal to the voter on any date. When a governing body receives a petition, signed by 10% of the voters, calling for an election to repeal the sales tax, it must submit a proposal doing so to the voters.

This provision of the act is identical to a provision of CCS/SS/SCS/HCS/HB 58 (2005) & CCS/HCS/SS/SCS/SB 210 (2005).

SECTIONS 67.1775 & 210.860, 210.861 - The act modifies some of the ballot language to allow for lawful collection of the revenues derived from the local sales tax. The "Community Children's Services Fund" is created. All revenues collected under the local sales tax, less one percent for the cost of collection, will first be deposited in the state's general revenue fund and then transferred to the Community Children's Services Fund.

The act modifies language in Section 210.860, RSMo, to allow the City of St. Louis to impose a property tax of a twenty-five cents on each one hundred dollars of assessed valuation on taxable property for services for the purpose of providing counseling, family support, and temporary residential services to persons eighteen years of age or less and those services described in Section 210.861. Under current law, this section provided for the same twenty-five cent property tax to be levied for the purpose of providing counseling, family support, and temporary residential services to persons eighteen years of age or less. Revenues derived from this tax shall be deposited in the county treasury to the credit of the Community Children's Services Fund to provide funds for counseling and related services to children and youth in the county which will promote healthy lifestyles among children and youth and strengthen families.

This provision of the act is identical to a provision of CCS/SS/SCS/HCS/HB 58 (2005) & CCS/HCS/SS/SCS/SB 210 (2005).

SECTIONS 67.1922 & 67.1934 - Currently, certain counties with significant lake shoreline are authorized, upon voter approval, to impose a single retail sales tax not to exceed 1.5% for the purpose of promoting water quality, infrastructure, and tourism. This act modifies such authorization so that voters can approve one or more retail sales taxes not to exceed 1.5% in the aggregate for the purpose of affecting water quality, infrastructure, or tourism, singularly or in any combination.

SECTIONS 67.1956, 67.1959, 67.1968, 67.1979 - The act raises the minimum number of members of the board of directors in each tourism district to seven.

BOARD SELECTION AND TERM

Three members are selected by the governing body in the district which collected the largest amount of retail sales tax in the year preceding the establishment of the district. Such members shall serve for a term of three years. Two members are selected by the governing body that collected the second largest amount of retail sales tax within the district in the year preceding the establishment of the district. Such members shall serve for two years.

In the event that no such place exists in the district, two members are selected by the governing body that collected the largest amount of retail sales tax within the district in the year preceding the establishment of the district. The remaining members shall serve a term of one year each. One member is selected by the governing body which collected the largest amount of retail sales tax within the district in the year preceding the establishment of the district. One member is selected by the governing body of the county that collected the second largest amount. Every member shall either be a resident of the district, own real property in the district, be employed by a business in the district or operate a business in the district.

VACANCIES

Any vacancy in the board is filled in the same manner as the person who vacated the position was selected. This must occur within sixty days of the vacancy, and the new person serves the remainder of the term. Should no person be selected in the sixty days, the remaining members of the board shall select a person to serve the remainder of the vacancy.

OTHER PROVISIONS

If a tourism community enhancement district is already in existence, one additional board member shall be appointed by the governing body that collected the largest amount of retail sales tax in that district in the preceding year. This is a one year appointment. The additional board members are appointed by the second largest collector of retail sales tax for a two year term. Thereafter, all board members shall serve three year terms. When they expire, the first and second board positions are appointed by the governing body that collected the largest amount of retail sales tax. The third and fourth board positions are appointed by the governing body with the second largest amount. The fifth board position is appointed by the governing body which collected the largest amount of retail sales tax within the district in the year preceding the establishment of the district.

The act creates a new provision which allows the board, by a majority vote, to submit a tax of not more than 1% on all retail sales except sales of food. Other retail sales are already exempted by statute.

The act also allows one percent of the revenues collected from the tax to be held in reserve for use by the board for the reimbursement of administrative expenses. Any excess fund from this one percent may be used in the same manner as the following section.

98% of the revenues collected from the tax shall be used for marketing, advertising and promotion of tourism. The district shall enter into agreements with organizations to promote public relations and tourism for the benefit of the district. Up to 2% of the revenues may be distributed among each destination marketing organization, located in each school district, for marketing based upon a plan which shall be submitted each year if it is approved by the board.

1% of the revenues collected from the tax may be retained by the Missouri Department of Revenue or any other entity responsible for the collection of sales tax.

This act eliminates the previous calculations for the distribution of revenue collected from the tax. Additionally, members of the board of directors may be removed by a majority vote of the appointing governing body whereas previously it was a two-thirds vote.

This provision is similar to SB 358 (2005).

SECTION 82.850 - This act permits the City of Independence and Joplin to levy up to a 2% sales tax on food to be known as the "Museum and Tourism-Related Tax", to be used for museums and tourism-related activities. The act defines museum and tourism-related activities that will qualify for the tax revenue and establishes how the tax will be collected.

SECTION 94.070 - This act allows the City of Excelsior Springs to levy a tax of thirty cents on one hundred dollars assessed for hospital, public health, or museum purposes in lieu of the twenty cents currently provided by statute.

This provision of the act is identical to SB 361 (2005).

SECTION 94.270 - On or after January 1, 2006, St. Peters shall not levy or collect a hotel license fee of more than $1,000. No hotel shall be required to pay a license fee in excess of such amount, and any fee that does so, will automatically be reduced to comply with this section. St. Peters may increase a hotel license tax by 5% per year but the total tax levied under this section shall not exceed 1/8 of 1% of such hotels? gross revenue.

Other cities under this section may increase a hotel license tax by 5% per year but the total tax levied shall not exceed the greater of: 1) 1/8 of 1% of such hotels? gross revenue, or 2) the business license tax rate of such hotel on May 1, 2005. This provision will not apply to any tax levied by a city when the revenue from such tax is restricted for use to a project form which bonds are outstanding as of May 1, 2005.

This provision of the act is identical to a certain provision of CCS/SS/SCS/HCS/HB 58 (2005) & CCS/HCS/SS/SCS/SB 210 (2005).

SECTION 94.660 - This act increases, from ½ of one percent to one percent, a transportation sales tax that St. Louis City and St. Louis County may propose, by order or ordinance, for submission to the voters.

SECTION 94.700 - This act modifies the definition of "city" to mean any incorporated city, town, or village with a population of 100 or more. Currently, it includes any city, town, or village with a population of more than 200.

This provision of the act is similar to a provision of CCS/SS/SCS/HCS/HB 58 (2005).

SECTION 94.837 - This act authorizes the cities of Canton, La Grange, and Edina to impose a transient guest tax, upon voter approval, on all hotels and motels within their city limits, which cannot exceed 5% per occupied room per night.

This provision of the act is similar to a provision of CCS/SS/SCS/HCS/HB 58 (2005).

SECTION 94.838 - This act authorizes the City of Lamar Heights to impose, upon voter approval, a room tax of not more than 6% per night and a local sales tax on food of not more than 2%. These taxes will be in addition to any other taxes authorized by law and used solely for capital improvements. The act provides a procedure to repeal the tax.

This section has an emergency clause.

This provision of the act is similar to a certain provision of CCS/SS/SCS/HCS/HB 58 (2005).

SECTIONS 100.050 & 100.059 - Under this act, all amounts paid in excess of actual costs for an industrial development project in Franklin County shall be disbursed to each affected taxing entity in proportion to the current ad valorem tax levy of each taxing entity. Also, notice of proposed projects must be provided to all the affected taxing entities in Franklin County.

Also, this act requires that information about junior college districts, in addition to school districts, counties, and cities, be included with a project plan for an industrial development project. Junior college districts will also receive the same notification regarding projects as the other listed entities.

This provision of the act is similar to a certain provision of CCS/SS/SCS/HCS/HB 58 (2005) & CCS/HCS/SS/SCS/SB 210 (2005).

SECTIONS 135.010 & 137.106 - This creates the Homestead Exemption tax Credit. The act:

- Prohibits a claimant from receiving the homestead exemption credit in a year following the year in which the claimant received the property tax credit;

- Extends homestead exemption credit to property owned in trust. The trust may receive a credit, provided the prior owner meets all other requirements and such owners income is imputed to the trust for purposes of determining qualification under the maximum upper limit;

- Creates an exception to the disqualification for improvements made to property which exceed five percent of the prior years appraised value for improvements made to accommodate a disabled person for applications filed after 2005.

The homestead exemption limit for claims filed in 2005 and 2006 shall be based on the increase in tax liability from 2004 to 2005.

An eligible owner who otherwise satisfies the requirements for receiving a homestead exemption shall not apply for the credit more than once during the period ranging from April 1, 2005 to September 30, 2006.

Current law bases the homestead exemption on the increase to tax liability from the prior year. The act moves this back an additional year.

In the event collector of the county determines that an individual is ineligible prior to issuing the credit, the credit shall be void and any corresponding moneys shall lapse to the state to be credited to the general revenue fund.

After 2005, the one-quarter of one percent distributed to the county assessment funds is terminated.

This provision of the act is similar to a certain provision of CCS/SS/SCS/HCS/HB 58 (2005).

SECTIONS 137.073, 313.800 & 313.820 - This act limits the amount of revenue derived from admission fees for gaming boats that St. Charles City may collect after fiscal year 2008 to the percentage of revenue attributable to admission fees for fiscal year 2006.

In the case of a new casino, the revenue from such casino will be limited to the average percentage of revenue attributable to admission fees for the first two fiscal years of the casinos operation. All revenue derived from admission fees to gaming boats, by St. Charles City, shall be used exclusively for capital, cultural, and special law enforcement purpose expenditures. Any revenue collected in excess of the limitation provided in this act after fiscal year 2007, will have the effect of rolling back property tax rates. Home dock cities or counties that have rolled back property tax rates to zero or do not levy a property tax are provided with the alternative to offset costs associated with providing certain services to taxpayers or to lower certain other tax rates.

This provision of the act is similar to a provision of CCS/SS/SCS/HCS/HB 58 (2005).

SECTION 137.100 - This act exempts motor vehicles leased for a period of one year to a religious, educational, or charitable organization from taxation for state, county, or local purposes.

This provision of the act is similar to a provision of CCS/SS/SCS/HCS/HB 58 (2005).

SECTION 144.030 - This act removes the requirement that non-profit, social, service, and fraternal organizations can be exempted from sales tax on sales made "solely" by the organization in their functions and activities.

SECTION 144.044 - This act creates a partial sales tax exemption for the sale of modular units. For the purpose of use tax in relation to the sale of modular units, the manufacturer of such modular units will be considered the contractor and the tax rate will be computed on the use tax rate where the modular unit is being placed.

This section is identical to SB 245 (2005).

SECTION 144.518 - This act exempts, machines or parts for machines used in a commercial, coin-operated amusement and vending business where sales tax is paid on the gross receipts derived from the use of the machines, from Section 82.850.

SECTIONS 184.352, 184.353 - This act creates an "African-American History Museum and Cultural Subdistrict" under the Metropolitan Zoological Park and Museum District. The subdistrict shall provide for the collection, preservation, and exhibition of items relating to the history and culture of African Americans. Upon voter approval, the district can create a subdistrict and impose a tax. If a subdistrict is created, the commissioners may establish and charge fees for admission.

SECTION 184.357 - This act authorizes, upon voter approval, an increase in the property tax rate for certain history museum subdistricts.

This provision of the act is similar to SB 268 (2005).

SECTION 198.345 - This act authorizes nursing home districts to maintain apartments for seniors that provide, at a minimum, housing, food services, and emergency call buttons. The nursing home districts shall not lease such apartments for less than the fair market rent as reported by the U.S. Department of Housing & Urban Development.

This provision of the act is similar to a certain provision of CCS/SS/SCS/HCS/HB 58 (2005) & CCS/HCS/SS/SCS/SB 210 (2005).

SECTION 1 - This act allows Madison County to impose a sales tax, upon voter approval, for public recreational projects and programs. The sales tax may be at a rate of up to 1% and the revenue will be deposited into the "County Recreation Sales Trust Fund". The sales tax will expire 20 years after the date it becomes effective unless extended by the voters.

This provision of the act is similar to a certain provision of CCS/SS/SCS/HCS/HB 58 (2005) & CCS/HCS/SS/SCS/SB 210 (2005).

SUSAN HENDERSON