SB 0941 State Sch. Aid Formula/Taxes & Revenue for St. Louis Schools
LR Number:S3527.01I Fiscal Note:3527-01
Last Action:03/26/96 - Hearing Conducted S Education Committee
Effective Date:August 28, 1996
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Current Bill Summary

SB 941 - This act makes several changes to the state school aid formula and authorizes additional taxes for education for St. Louis City, St. Louis County and St. Louis Public Schools.

STATE SCHOOL AID: The definition of "eligible pupils" is changed from average daily attendance to membership. The state aid deduction for fines, forfeitures and escheats is eliminated. The categorical funding for free and reduced price lunch eligible pupils is weighted at 100%, rather than the current 20%, and to this pupil count is added one-half of the number of qualified aid to dependent children recipients.

State transportation aid for a metropolitan district's (St. Louis City Public Schools) regular non-integrated portion of transportation shall be computed in the same manner as the state transportation aid for other school districts. State transportation aid for the remainder of the district's transportation shall not be included in the computation of the formula for transportation aid to school districts, and the district shall receive transportation aid equal to seventy-five percent of all allowable costs of providing such transportation services.

TAXES IMPOSED BY METROPOLITAN DISTRICTS: The Board of Education of any metropolitan school district may levy any tax which a city not within a county is authorized to levy for general purposes, including a sales tax, use tax, earnings tax, gaming tax or tourism tax, when authorized by a majority of the voters of the district voting on the proposal as submitted by the Board. The rate of levy of any such tax shall not exceed the rate which the city not within a county is authorized to levy for the same tax. Any such tax shall be subject to the same exemptions and restrictions, and be imposed in the same manner as the tax authorized by the city not within a county. The act provides for the submission of such taxes for approval by district voters.

EDUCATION TAXES IMPOSED BY ST. LOUIS CITY AND COUNTY: The governing body of any city not within a county and any county of the first classification having a charter form of government with a population of over nine hundred thousand inhabitants may propose a unitary district sales tax of up to one-half of one percent for submission to the voters of that city or county at an authorized election date selected by the governing body. The sales tax shall be imposed on the receipts from the sale at retail of all tangible personal property or taxable services within the city or county adopting the tax, if such property and services are subject to taxation by the state of Missouri under Sections 144.010 to 144.525, RSMo.

All such sales taxes shall be collected by the Director of Revenue and shall be deposited in the "Unitary District Sales Tax Trust Fund", less one percent for collection costs which shall be deposited in the state General Revenue Fund. The moneys in the trust fund shall not be deemed to be state funds and shall not be commingled with any funds of the state. The Director of Revenue shall distribute the moneys to the city or county which levied the tax, and all expenditures of such funds shall be appropriated by the governing body of each such county or city not within a county.

The revenues from any unitary district sales tax shall be disbursed to school districts which are declared unitary and which are within a city or county authorized under the act to impose such a tax. The act defines those districts which are "declared unitary". The revenues derived under the unitary district sales tax shall be used only for maintaining and operating programs that remain in effect which were previously mandated by a desegregation remedy, establishing and operating programs intended to ensure equality of educational opportunity within the district, and to employ teachers and other personnel necessary to provide these programs.

The Director of Revenue may authorize refunds for erroneous payments and overpayments made, and may redeem dishonored checks and drafts deposited to the credit of such cities or counties. The act provides for discontinuation of the tax.