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HCS/SCS/SB 808 - This act relates to political subdivisions. SECTION 48.020 This section increases the assessed valuation a county must maintain in order to move into a higher classification with exceptions for certain counties of the second 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. Also, any county of the second classification which, on August 28, 2010, has had an assessed valuation of at least $600 million for at least five years may, by resolution of the governing body of the county adopted prior to December 31, 2010, elect to remain a county of the second classification until the assessed valuation of the county after 2009 is such as to place it in another classification and it has maintained at the necessary valuation for the required period of time. 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. This section is identical to provisions of HCS/HB 1806 (2010) and similar to provisions of SS/SCS/HB 1290 (2010) and HCS/SS/SCS/SB 580 (2010). SECTION 67.1000 Under current law, Jefferson City and various other cities and counties, are allowed 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 section increases the maximum levy for only Jefferson City from five percent to seven percent. Such increase will become effective only upon voter approval. This section is similar to certain provisions of SS/SCS/HB 1442 (2010), SCS/SB 644 (2010), SCS/SB 915 (2010), HCS/SS/SCS/SB 580 (2010) and SS/SCS/HB 1290 (2010). SECTION 67.1360 This section authorizes the cities of Sugar Creek and Ashland, and Montgomery County, upon voter approval, to impose a transient guest tax upon charges for all sleeping rooms paid by guests of hotels, motels, bed and breakfast inns and campgrounds for the purpose of promoting tourism, except motels owned by not-for-profit organizations are exempt from the transient guest tax in Sugar Creek. The tax must be at least two percent, but may not exceed five percent per occupied room per night. This section is similar to SB 507 (2009), SS/SCS/HB 1442 (2010), HB 1557 (2010), HB 1724 (2010), SCS/SB 862 (2010), and SCS/SB 915 (2010). SECTION 67.2000 This section allows real property owners in the Cameron School District located in Caldwell, Clinton, Daviess, and DeKalb counties to seek voter approval for the creation of exhibition center and recreational facility districts. If such a district is created, it may seek voter approval for the imposition of a one-quarter of one percent sales tax, for a period not to exceed twenty-five years, to fund the district. This section is similar to SB 386 (2009), HB 1502 (2010), SS/SCS/HB 1442 (2010), SB 700 (2010), and HCS/SS/SCS/SB 580 (2010). SECTION 94.271 This section authorizes the City of Grandview to levy a transient guest tax on charges for sleeping rooms paid by guests of hotels and motels for the purpose of promoting tourism. The proposed tax must be submitted to the voters and shall not be greater than five percent per occupied room per night. This section is identical to the SCS/SB 1089 (2008), SB 165 (2009), a provision of SS/SCS/HB 1442 (2010), HB 1567 (2010), SB 668 (2010), HCS/SS/SCS/SB 580 (2010) and SS/SCS/HB 1290 (2010). SECTIONS 94.510, 94.550, and 94.577 Currently, under the general city sales tax law, cities may 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. These sections specify 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, RSMo. These sections specify that the combined rate of sales taxes adopted under the capital improvement city sales tax law cannot exceed 1%. These changes 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 sections are similar to the introduced version of HB 1442 (2010) and SS/SCS/SB 580 (2010). SECTION 94.832 This section authorizes North Kansas City to levy a transient guest tax on charges for sleeping rooms paid by guests of hotels and motels for the purpose of promotion, operation, and development of tourism and convention facilities. The proposed tax must be submitted to the voters and shall not be greater than one-half of one percent per occupied room per night. This section is similar to provisions of SCS/SB 863 (2010), SS/SCS/HB 1442 (2010), SS/SCS/HB 1290 (2010) and HCS/SS/SCS/SB 580 (2010). SECTIONS 473.739 & 473.742 These sections specify that the required continuing instruction for certain public administrators in counties of the first classification does not have to be "classroom" instruction. Public administrators from a second, third, or fourth classification county or St. Louis City, who choose to receive an annual salary shall receive $2,000 of such salary only if he or she has completed at least 20 hours of instruction each year approved by a professional association of the county public administrators of Missouri. The professional association approving the program shall provide a certificate of completion for the training and send a list of certified public administrators to the treasurer of each county. Expenses incurred for attending the training session shall be reimbursed to the public administrator in the same manner as other expenses. This act contains an emergency clause. SUSAN HENDERSON MOORE
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