SJR 036 Reauthorizes & Redistributes soils & Parks Sales Tax
LR Number:S2945.06I Fiscal Note:2945-06
Committee:Ways and Means
Last Action:05/28/96 - S Inf Calendar S Bills for Perfection w/SAs (pending)
Effective Date:Indefinite
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Current Bill Summary

SJR 36 - This resolution would submit a constitutional amendment which, if approved by Missouri voters, would extend the collection of the one-tenth cent state sales tax for state parks and soil conservation until November 8, 2011. The current authorization for this tax will expire on November 8, 1998. The sales tax is also expanded to include public parks and public sewer, water or stormwater facilities in all counties. Two new funds are created to assist in the distribution of the sales tax revenue for the above purposes: the "Missouri Water Resources Fund" and the "Local Parks Sales Tax Fund".

The distribution of the sales tax revenue will be as follows: FISCAL YEAR FUND 1999 2000 2001 2002 to Nov. 2011

State Parks 50% 50% 50% 50% Soil and Water 42 36 28 20 Water Resources 5 10 15 20 Local Parks 3 4 7 10

With the Water Resources Fund, the county governing body shall determine the allocation of the moneys received from the fund. Money allocated from the fund to municipalities or counties for capital improvements may only be expended for a maximum of 80% of the cost of the capital improvement. The municipality or county receiving money from the fund must contribute 20% of the capital improvement cost.

With the Local Parks Sales Tax Fund, the county portion shall be distributed to each municipality based on the municipality's population versus the total population of the county. The county shall retain the share for residents of the unincorporated areas. The 80/20 restriction also applies to these moneys. Any remaining balance in a county fund may be expended for the improvement, development, renovation or restoration of any public school playground.