CCS/HCS#2/SCS/SB 117 - Under current law, the Cities of Springfield, Joplin, and St. Joseph, as well as any cities in Jasper or Butler County may seek voter approval for the imposition of a sales tax of up to one-half of one percent for economic development purposes. Butler County and Buchanan County may also seek voter approval for the imposition of such a tax. Current law provides a non-inclusive list of economic development projects for which revenues derived from the tax may be used. This act would allow local economic development sales tax revenues to also be used for the construction of job training and educational facilities.
The allows the county collector for Boone County to add special assessments levied in a community improvement district to the annual real estate tax bills for the properties being benefitted by the district. Unpaid special assessments on the first day of January are considered delinquent and enforcement of the collection of delinquent bills will be governed by the laws concerning delinquent and back taxes. A lien may be foreclosed in the same manner as a tax upon real property by land tax sale.
The City of Excelsior Springs is authorized to impose, upon voter approval, a retail sales tax of up to one percent for the purpose of funding the construction, maintenance, operation, and equipping of a community center and for retiring any bonds issued for those purposes. The act also authorizes the City of St. Joseph, upon voter approval, to impose a sales tax not to exceed one-half of one percent to fund public safety improvements.
The act authorizes hospital districts located within Iron or Madison Counties to abolish their existing property tax levies and, upon voter approval, impose a sales tax of up to one percent to fund the district. The hospital district sales tax will be imposed upon all retail sales made within the district and all sales of metered water services, electricity, electrical current and natural, artificial or propane gas, wood, coal, or home heating oil for domestic use.
The act authorizes the City of Columbia, upon voter approval, to impose a sales tax of up to one percent to fund public safety capital improvements.
The act repeals provisions of law authorizing the State Tax Commission to decide all questions regarding delinquent taxes with reference to the powers and duties of county or township tax officers.