HCS/SS/SB 937 - This act modifies provisions relating to political subdivisions.
ST. LOUIS COUNTY SALES TAX (Section 66.620)
Currently, the revenues from a 1% sales tax in St. Louis County are distributed to unincorporated areas of the county as well as municipalities based on a formula. What are commonly called "Group B" entities pool their revenue from the tax. After a diversion to account for incorporation of previously unincorporated areas, revenues are generally split amongst the municipalities and unincorporated areas of the county in Group B by population, regardless of where the tax was collected.
Beginning January 1, 2017, municipalities and the unincorporated areas of the county in Group B receive at least 50% of the tax revenue generated in such municipality or unincorporated area of the county. However, such new formula shall not apply in any year where the total amount of sales taxes collected in the county is less than the amount collected in calendar year 2014 and any adjustment to provide a Group B entity with 50% of the tax revenue generated in that area shall not result in another Group B entity receiving less revenue than it received in 2014.
This provision is similar to SS/SCS/SB 788 (2016), SB 834 (2016), SB 379 (2015), HCS/HB 812 (2015), HCS/HB 1067 (2015) and provisions in CCS/HCS/SB 221 (2015).
CITIES OF ARCHIE AND LAKE WINNEBAGO TRANSIENT GUEST TAX (Section
This act adds Archie and Lake Winnebago to the list of cities that may impose a transient guest tax subject to voter approval. This tax consists of an amount between 2% and 5% per occupied room per night for purposes of promoting tourism.
This provision is identical to a provision in HCS/SCS/SB 245 (2015), HCS/HB 1154 (2015) & HB 1075 (2015).
GREENE COUNTY SALES TAX (Section 67.1790)
This act authorizes Greene County or any city within Greene County to impose a sales tax not to exceed .25% on all retail sales within the county or city for the purpose of funding early childhood education subject to voter approval.
This provision is identical to SB 753 (2016), SB 242 (2015), HB 706 (2015), SB 947 (2014) & SCS/SB 415 (2013), and a provision in HCS/HB 1154 (2015) & HCS/SCS/SB 245 (2015).
SHELTERED WORKSHOPS AS POLITICAL SUBDIVISIONS (Section 70.210)
Under current law, political subdivisions may cooperate with other political subdivisions, federal or state agencies, other states and their political subdivisions, and private entities for the construction, acquisition, or operation of a facility or for a common service. This act adds sheltered workshop boards to the definition of "political subdivision".
This provision is substantially similar to SB 926 (2016), SB 506 (2015), HB 751 (2015) and a provision of HCS/SB 364 (2015).
ST. LOUIS COUNTY LAW ENFORCEMENT SALES TAX (Section 94.860)
This provision allows St. Louis County, upon approval by the county's voters, to impose a sales tax of up to one-half of one percent on all retail sales in unincorporated areas of the county for the purpose of providing law enforcement services to the county. The sales tax must be deposited into the "County Law Enforcement Sales Tax Trust Fund". If county voters reject the sales tax, the matter may be resubmitted no sooner than 3 years later. If voters reject the sales tax a second time the county shall have no power to collect a sales tax under this section.
This provision is substantially similar to SB 834 (2016) and provisions in HCS/HB 1561 (2016), SS/SCS/SB 788 (2016), HCS/SB 221 (2015), HCS/HB 812 (2015) and HCS/SS/SCS/SB 115 (2015).
LIBERTY AND NORTH KANSAS CITY SALES TAX FOR PUBLIC SAFETY (Section 94.902)
This act authorizes Liberty and North Kansas City to impose a sales tax of up to .5% solely for the purpose of improving the public safety of the city subject to voter approval. Revenue from this tax may be used for expenditures on equipment, salaries and benefits, and facilities for police, fire, and emergency medical providers.
This provision is identical to HCS/HB 566 (2015) and provisions in HCS/HB 1154 (2015), HCS/SS/SCS/SB 115 (2015), HCS/SB 364 (2015), the perfected version of HCS/HB 268 (2015), and HCS/HB 2116 (2014). This provision is similar to HB 1853 (2014), HB 1443 (2014) and provisions contained in HCS/SB 607 (2014), HCS/SCS/SB 630 (2014), HCS/SB 631 (2014), & HCS/SB 773 (2014).
MUNICIPALITY EXPENSES AND TAX INCREMENT FINANCING (Section 99.820)
Under this act, a municipality can receive reasonable third party or payroll expenses incurred by the municipality for the redevelopment project. For TIF projects with a reimbursable amount over $100 million the municipality shall not be reimbursed more than 2.5% of the reimbursed amount and for TIF projects with a reimbursable amount less than $100 million the municipality shall not be reimbursed more than 3.5% of the reimbursed amount.
TAX CREDIT FOR CONTRIBUTIONS TO HOMELESS SHELTERS (Section 135.620)
Beginning January 1, 2017, this act authorizes a tax credit equal to 50% of a taxpayer's contributions to a homeless shelter. Taxpayers may not claim more than $50,000 in tax credits under this section. This credit is non-refundable and non-transferrable, but may be carried forward for 4 years. The Director of the Department of Social Services shall annually decide which homeless shelters qualify for the credit. No more than $2.5 million in tax credits may issue under this provision per year.
This provision is identical to HB 2297 (2016).
SALES TAX FOR CEDAR COUNTY LIBRARY (Section 182.802)
This act authorizes Cedar County to impose a local sales tax up to .5% for funding a public library district.
This provision is identical to SB 984 (2016) & HB 2271 (2016).
COUNTY HEALTH ORDINANCES (SECTION 192.300)
Under current law, both county commissions and county health center boards may make and establish orders, ordinances, rules or regulations under certain circumstances, but cannot conflict with any rules or regulations of the Department of Health and Senior Services or the Department of Social Services. This amendment requires the County Commission and the County Health Center Board to be in concurrence when establishing health orders, ordinances, rules or regulations, except in the case of an emergency.
This provision is identical to HCS/HB 1823 (2016), SB 553 (2015), & HB 999 (2015) and similar to provisions in HCS/SB 506 (2014), HCS/HB 1728 (2014), HCS/HB 880 (2013), & HCS/SB 342 (2013).
BARTON COUNTY SALES TAX FOR A HOSPITAL DISTRICT (Section 205.205)
This act authorizes Barton County to repeal a property tax and replace it with a sales tax of up to 1% for the funding of a hospital district subject to voter approval.
This provision is identical to a provision found in HCS/SS/SCS/SB 115 (2015).
REGIONAL JAIL DISTRICTS (Section 221.407)
Currently, regional jail districts are authorized to impose a sales tax of up to 1/2% on sales in the district. The authority to impose this tax expired on September 30, 2015. This act extends the authority of the districts to collect the tax until September 30, 2028. This act also allows the director of revenue to make refunds instead of allowing the director of revenue to authorize the state treasurer to make refunds.
This provision is similar to SB 258 (2015), HB 639 (2015), SB 897 (2014) and HB 1923 (2014). This act is similar to a provision in the perfected version of HB 612 (2015), HCS/SCS/SB 245 (2015), HCS/SS/SCS/SB 87 (2015), HCS/SB 364 (2015), HCS/SB 405 (2015), HCS/SB 497 (2015), HCS/HB 2112 (2014), CCS/HCS/SB 584 (2014), and HCS/SCS/SB 824 (2014).
MULTIPURPOSE WATER RESOURCES (Sections 256.437-256.447)
This act adds several provisions relating to multipurpose water resources. Under this act, the term "water resource project" shall mean a project containing planning, design, construction, or renovation of public water supply, flood control storage, or treatment or transmission facilities for public water supply. This act changes the name of the "Water Resource Program" to the "Multipurpose Water Resource Program", and changes the name of the "Multipurpose Water Resource Program Renewable Water Program Fund" to the "Multipurpose Water Resource Program Fund".
Further, this act requires the Department of Natural Resources to establish rules by which water resource project sponsors can remit contributions to the Multipurpose Water Resource Program Fund who are awarded financial assistance from the Fund, and requires that any plan submitted to the Director of the Department of Natural Resources for the construction of a water resource project shall include a schedule, proposed by the sponsor, to remit contributions back to the Fund. Such contributions shall be used to administer the Fund, and to provide financial assistance under the Multipurpose Water Resource Act.
This provision is similar to SB 1120 (2016) and SCS/HCS/HB 1713 (2016).
FIRE PROTECTION DISTRICT SALES TAX FOR RIPLEY COUNTY (Section
321.242 AND 321.246)
This act authorizes the fire protection district in Ripley County to impose a sales tax not to exceed 0.5% for the purpose of providing revenues for the operation of the fire protection district subject to vote approval.
This provision is identical to HB 2447 (2016).
JUSTICE CENTER FUND (Section 488.2206)
This act provides that any single noncharter county judicial circuit, rather than just the Thirty-First Judicial Circuit, shall collect a surcharge of up to ten dollars in all cases to be deposited in an account known as the "Justice Center Fund." In addition to costs associated with the construction, maintenance, and operation of a judicial facility, the act states that the funds from the surcharge may be used for the planning, including architectural and engineering plans, of a judicial facility or justice center.
The county or municipality shall maintain records identifying all funds received and expenditures made from the fund.
This provision is similar to a provision in SS/SCS/SB 663 and SB 1012 (2016).
CLEAN WATER COMMISSION (Section 644.021)
This act changes the makeup of the Clean Water Commission of the State of Missouri. Currently no more than two members are to be knowledgeable about agriculture, industry, or mining and four members shall represent the public. This act provides that there shall be at least two members that are knowledgeable about agriculture and no more than four members that represent the public.
This provision provides that neither the state, nor any division of the state is permitted to expand the definition of residential rental property by subdividing a parcel of residential rental property when enforcing a rental licensing ordinance. The state and divisions of the state shall not require or enforce occupancy permits and business rental licenses for the same residential rental property.