Perfected

HB 1504 - This act modifies provisions of law regarding sales taxes.

This act authorizes any county that is part of the Metropolitan Park and Recreation district to impose an additional sales tax up to 3/16th of one percent, if the voters of St. Louis County and at least one of the other counties approve the tax. Sixty percent of the additional tax is to go to the Gateway Arch grounds and other regional park and trail improvements with specific amounts allocated at different times to the Arch and to other park projects. Forty percent of the additional tax is to go to the county for local and county park improvements. This additional tax would not apply to the sale of food and prescription drugs.

The act requires that any contract concerning capital improvements or maintenance activities in the Gateway Arch grounds area be approved by the Metropolitan Park and Recreation district, the federal government, and any public or private not-for-profit entities that directly provide supplemental funding for the contract. Capital improvements and maintenance activities must be constructed and performed according to a comprehensive agreement approved by the Metropolitan Park and Recreation district before the public vote on the additional sales tax.

Any county that approved the additional sales tax is required to submit a proposal to reauthorize this tax to the county voters at a general election no later than 23 years after the additional sales tax is effective.

These provisions of the act have an emergency clause.

This act also extends the expiration date from December 31, 2013, to December 31, 2023 on provisions regarding the payment by common carriers of sales and use tax on aviation fuel and tangible personal property.

This act also authorizes any public library district located in Pemiscot County to impose a one-half cent sales tax upon approval of the voters.

EMILY KALMER


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