SB 605 Modifies various provisions relating to powers of political subdivisions
Sponsor: Mayer
LR Number: 3187L.12C Fiscal Note: 3187-12N.ORG
Committee: Jobs, Economic Development and Local Government
Last Action: 5/14/2010 - In Conference--SS for SCS for SB 605-Mayer, with HCS, as amended Journal Page:
Title: HCS SS SCS SB 605 Calendar Position:
Effective Date: Emergency Clause
House Handler: Stevenson

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Current Bill Summary


HCS/SS/SCS/SB 605 - This act relates to political subdivisions.

SECTIONS 48.020 & 48.030

This section increases the assessed valuation a county must maintain in order to move into a higher classification. The assessed valuation for counties of the first classification is increased from $600 million to $900 million. The assessed valuation for counties of the second classification is increased from $450 million to $600 million. All counties with an assessed valuation of less than $600 million will be counties of the third classification. However, counties of the second classification, which on August 28, 2010 have had an assessed valuation of at least $600 million for at least one year may, by resolution, instead choose to be a county of the first classification.

The required assessed valuation for each classification shall be increased annually by an amount equal to any percentage change in the annual average of the consumer price index for all urban consumers or zero, whichever is greater. The state tax commission shall calculate and publish this amount so that it is available to all counties.

Section 48.030 specifies that county classification changes shall become effective as provided for under this section.

Section 48.020 contains an emergency clause.

These sections are similar to SB 455 (2009), HB 1562 (2010), SS/SCS/HCS/HB 1290 (2010), SS/HCS/HB 1806 (2010), and HCS/SS/SCS/SB 580 (2010).

SECTIONS 94.510, 94.550, & 94.577

Under current law the general city sales tax law allows cities to impose a sales tax, upon voter approval, at a rate of one-half of 1%, seven-eighths of 1%, or 1%; and the City of St. Louis may impose the tax at a rate not to exceed one and three-eighths percent, for the benefit of the city. This act specifies that the combined rate of sales taxes adopted under the city sales tax law cannot exceed 2%.

Currently, under the capital improvements city sales tax law, cities not in St. Louis County may impose a sales tax, upon voter approval, at a rate of one-eighth, one-fourth, three-eighths, or one-half of 1% for the purpose of funding, operating, and maintaining capital improvements. Municipalities in charter counties are authorized to impose a capital improvements tax under Section 94.890. This act provides that the combined rate of sales taxes adopted under the capital improvement city sales tax law cannot exceed 1%.

The changes to the general city sales tax and capital improvements city sales tax law are not to be construed as a new tax or an increase in the current levy of an existing tax for the purpose of the Hancock Amendment which requires voter approval. Cities that have already imposed and collected taxes under the city sales tax law can continue to do so without voter approval as a continuation of a tax previously approved by the voters of the city.

These provisions are similar to HB 1442 (2010).

SECTION 137.016

This section modifies the definition of "transient housing", used within the definition of "residential property", to include all rooms which, when in use, are primarily used for rent or lease rather than all rooms available.

SUSAN HENDERSON MOORE

HA 1 - THE PROVISIONS OF SECTION 262.802, RELATING TO ABEYANCE OF WATER AND SEWER ASSESSMENTS, SHALL NOT APPLY TO ANY DRAINAGE DISTRICT OR LEVEE DISTRICT.

HA 2 - ALL GRATUITIES PROVIDED IN CONJUNCTION WITH THE RECEIPT OF PROPERTY OR SERVICES REGARDLESS OF WHETHER SUCH PROPERTY OR SERVICE MAY BE SUBJECT TO TAX IS EXEMPT FROM LOCAL SALES AND USE TAXES.

HA 1 TO HA 4 - REMOVES THE CHANGE TO THE DEFINITION OF "RESIDENTIAL PROPERTY".

HA 2 - CURRENTLY, A COUNTY MAY AMEND THE BUDGET DURING A FISCAL YEAR WHEN THE COUNTY RECEIVES ADDITIONAL FUNDS WHICH COULD NOT BE ESTIMATED WHEN THE BUDGET WAS ADOPTED. UNDER THIS ACT, THE COUNTY MAY ALSO AMEND THE BUDGET WHEN THE COUNTY COULD NOT HAVE ANTICIPATED THE ADDITIONAL FUNDS OR WHEN THE COUNTY EXPERIENCES A VERIFIABLE DECLINE IN FUNDS, AND SUCH AMOUNT OR SOURCE, COULD NOT BE ESTIMATED OR ANTICIPATED WHEN THE BUDGET WAS ADOPTED; PROVIDED THAT ANY DECREASE IN APPROPRIATIONS SHALL BE ALLOCATED AMONG THE COUNTY DEPARTMENTS AND OFFICES IN A FAIR MANNER AND SHALL NOT UNDULY AFFECT ONE DEPARTMENT OR OFFICE. ANY DECREASE IN AN APPROPRIATION AUTHORIZED SHALL NOT IMPACT ANY DEDICATED FUND. FOLLOWING EACH QUARTER OF THE FISCAL YEAR, THE COUNTY SHALL HOLD AT LEAST ONE PUBLIC HEARING TO REVIEW THE BUDGET, UNLESS THE COUNTY REVIEWS THE BUDGET ON A MONTHLY BASIS. THE GENERAL ASSEMBLY SHALL REVIEW THESE PROVISIONS DURING THE 2015 TO DETERMINE WHETHER THEY SHOULD BE REPEALED.

HA 4 - MODIFIES THE DEFINITION OF "AGRICULTURAL AND HORTICULTURAL PROPERTY" TO INCLUDE ANY SAWMILL OR PLANING MILL.

HA 5 - CURRENT LAW ALLOWS ANY COUNTY, CITY WHICH IS THE COUNTY SEAT OF ANY COUNTY, AND VARIOUS OTHER CITIES TO IMPOSE A TAX, NOT TO EXCEED FIVE PERCENT PER ROOM PER NIGHT, ON CHARGES FOR SLEEPING ROOMS PAID BY GUESTS OF HOTELS AND MOTELS. THIS AMENDMENT INCREASES THE MAXIMUM LEVY FROM FIVE PERCENT TO SEVEN PERCENT. SUCH INCREASE WILL BECOME EFFECTIVE ONLY UPON VOTER APPROVAL.

HA 6 - CURRENTLY, CERTAIN COUNTIES WITH A COUNTY COUNSELOR MAY IMPOSE OF CIVIL FINE NOT TO EXCEED $1000 FOR MISDEMEANOR ORDINANCE VIOLATIONS. THIS AMENDMENT ALLOWS ADDS PLATTE COUNTY TO SUCH LIST AND ALSO ALLOWS ALL SUCH COUNTIES TO IMPOSE SUCH A FEE FOR INFRACTION VIOLATIONS OF MUNICIPAL ORDINANCES.

HA 7 - CURRENTLY, TO DETERMINE THE "PROJECTED TAX LIABILITY" THE ASSESSOR, ON OR BEFORE MARCH 1ST OF EACH TAX YEAR, SHALL PROVIDE THE CLERK WITH THE ASSESSMENT BOOK CONTAINING THE REAL ESTATE VALUES AND THE PRIOR YEAR'S PERSONAL PROPERTY VALUES. UNDER THIS ACT, IT SHALL BE DONE EVER ODD-NUMBERED TAX YEAR.

HA 1 TO HA 8 - AUTHORIZES THE CITY OF SUGAR CREEK TO IMPOSE, UPON VOTER APPROVAL, A TRANSIENT GUEST TAX OF UP TO 5% PER OCCUPIED ROOM, PER NIGHT FOR THE PROMOTION OF TOURISM. MOTELS OWNED BY NOT-FOR-PROFIT ORGANIZATIONS ARE EXEMPT FROM THIS PROVISION.

HA 8 - ALLOWS WAYNESVILLE, UPON VOTER APPROVAL, IMPOSE A TRANSIENT GUEST TAX OF NOT MORE THAN 5% PER ROOM PER NIGHT FOR FUNDING A MULTIPURPOSE CONFERENCE AND CONVENTION CENTER.

HA 1 TO HA 9 - REMOVES BRACKETS WHICH REMOVE OUTDATED REFERENCES TO COUNTIES OF THE FIRST CLASSIFICATION WITH A CHARTER FORM OF GOVERNMENT RATHER THAN COUNTIES WITH A CHARTER FORM OF GOVERNMENT;

HA 9 - PROVIDES THAT IN COUNTIES WITH A CHARTER FORM OF GOVERNMENT, DESIGNEES OF THE COUNTY CLERK MAY MAKE PAYROLL DEDUCTIONS AND OTHER COUNTY OFFICIALS RESPONSIBLE FOR PAYROLL AND PERSONNEL RECORDS SHALL MAINTAIN A LOG OF HIRING OF EMPLOYEES