Local sales taxes, procedures and duties of director ofrevenue, generally--effective date of tax--duty ofretailers and director of revenue--exemptions--discountsallowed--penalties--motor vehicle and boat sales, mobiletelecommunications services--bond required--annual report ofdirector, contents--delinquent payments--reapproval, effect,procedures.
32.087. 1. Within ten days after the adoption of any ordinance ororder in favor of adoption of any local sales tax authorized under thelocal sales tax law by the voters of a taxing entity, the governing body orofficial of such taxing entity shall forward to the director of revenue byUnited States registered mail or certified mail a certified copy of theordinance or order. The ordinance or order shall reflect the effectivedate thereof.
2. Any local sales tax so adopted shall become effective on the firstday of the second calendar quarter after the director of revenue receivesnotice of adoption of the local sales tax, except as provided in subsection18 of this section.
3. Every retailer within the jurisdiction of one or more taxingentities which has imposed one or more local sales taxes under the localsales tax law shall add all taxes so imposed along with the tax imposed bythe sales tax law of the state of Missouri to the sale price and, whenadded, the combined tax shall constitute a part of the price, and shall bea debt of the purchaser to the retailer until paid, and shall berecoverable at law in the same manner as the purchase price. The combinedrate of the state sales tax and all local sales taxes shall be the sum ofthe rates, multiplying the combined rate times the amount of the sale.
4. The brackets required to be established by the director of revenueunder the provisions of section 144.285, RSMo, shall be based upon the sumof the combined rate of the state sales tax and all local sales taxesimposed under the provisions of the local sales tax law.
5. The ordinance or order imposing a local sales tax under the localsales tax law shall impose upon all sellers a tax for the privilege ofengaging in the business of selling tangible personal property or renderingtaxable services at retail to the extent and in the manner provided insections 144.010 to 144.525, RSMo, and the rules and regulations of thedirector of revenue issued pursuant thereto; except that the rate of thetax shall be the sum of the combined rate of the state sales tax or statehighway use tax and all local sales taxes imposed under the provisions ofthe local sales tax law.
6. On and after the effective date of any local sales tax imposedunder the provisions of the local sales tax law, the director of revenueshall perform all functions incident to the administration, collection,enforcement, and operation of the tax, and the director of revenue shallcollect in addition to the sales tax for the state of Missouri alladditional local sales taxes authorized under the authority of the localsales tax law. All local sales taxes imposed under the local sales tax lawtogether with all taxes imposed under the sales tax law of the state ofMissouri shall be collected together and reported upon such forms and undersuch administrative rules and regulations as may be prescribed by thedirector of revenue.
7. All applicable provisions contained in sections 144.010 to144.525, RSMo, governing the state sales tax and section 32.057, theuniform confidentiality provision, shall apply to the collection of anylocal sales tax imposed under the local sales tax law except as modified bythe local sales tax law.
8. All exemptions granted to agencies of government, organizations,persons and to the sale of certain articles and items of tangible personalproperty and taxable services under the provisions of sections 144.010 to144.525, RSMo, as these sections now read and as they may hereafter beamended, it being the intent of this general assembly to ensure that thesame sales tax exemptions granted from the state sales tax law also begranted under the local sales tax law, are hereby made applicable to theimposition and collection of all local sales taxes imposed under the localsales tax law.
9. The same sales tax permit, exemption certificate and retailcertificate required by sections 144.010 to 144.525, RSMo, for theadministration and collection of the state sales tax shall satisfy therequirements of the local sales tax law, and no additional permit orexemption certificate or retail certificate shall be required; except thatthe director of revenue may prescribe a form of exemption certificate foran exemption from any local sales tax imposed by the local sales tax law.
10. All discounts allowed the retailer under the provisions of thestate sales tax law for the collection of and for payment of taxes underthe provisions of the state sales tax law are hereby allowed and madeapplicable to any local sales tax collected under the provisions of thelocal sales tax law.
11. The penalties provided in section 32.057 and sections 144.010 to144.525, RSMo, for a violation of the provisions of those sections arehereby made applicable to violations of the provisions of the local salestax law.
12. (1) For the purposes of any local sales tax imposed by anordinance or order under the local sales tax law, all sales, except thesale of motor vehicles, trailers, boats, and outboard motors, shall bedeemed to be consummated at the place of business of the retailer unlessthe tangible personal property sold is delivered by the retailer or hisagent to an out-of-state destination. In the event a retailer has morethan one place of business in this state which participates in the sale,the sale shall be deemed to be consummated at the place of business of theretailer where the initial order for the tangible personal property istaken, even though the order must be forwarded elsewhere for acceptance,approval of credit, shipment or billing. A sale by a retailer's agent oremployee shall be deemed to be consummated at the place of business fromwhich he works.
(2) For the purposes of any local sales tax imposed by an ordinanceor order under the local sales tax law, all sales of motor vehicles,trailers, boats, and outboard motors shall be deemed to be consummated atthe residence of the purchaser and not at the place of business of theretailer, or the place of business from which the retailer's agent oremployee works.
(3) For the purposes of any local tax imposed by an ordinance orunder the local sales tax law on charges for mobile telecommunicationsservices, all taxes of mobile telecommunications service shall be imposedas provided in the Mobile Telecommunications Sourcing Act, 4 U.S.C.Sections 116 through 124, as amended.
13. Local sales taxes imposed pursuant to the local sales tax law onthe purchase and sale of motor vehicles, trailers, boats, and outboardmotors shall not be collected and remitted by the seller, but shall becollected by the director of revenue at the time application is made for acertificate of title, if the address of the applicant is within a taxingentity imposing a local sales tax under the local sales tax law.
14. The director of revenue and any of his deputies, assistants andemployees who have any duties or responsibilities in connection with thecollection, deposit, transfer, transmittal, disbursement, safekeeping,accounting, or recording of funds which come into the hands of the directorof revenue under the provisions of the local sales tax law shall enter asurety bond or bonds payable to any and all taxing entities in whose behalfsuch funds have been collected under the local sales tax law in the amountof one hundred thousand dollars for each such tax; but the director ofrevenue may enter into a blanket bond covering himself and all suchdeputies, assistants and employees. The cost of any premium for such bondsshall be paid by the director of revenue from the share of the collectionsunder the sales tax law retained by the director of revenue for the benefitof the state.
15. The director of revenue shall annually report on his managementof each trust fund which is created under the local sales tax law andadministration of each local sales tax imposed under the local sales taxlaw. He shall provide each taxing entity imposing one or more local salestaxes authorized by the local sales tax law with a detailed accounting ofthe source of all funds received by him for the taxing entity.Notwithstanding any other provisions of law, the state auditor shallannually audit each trust fund. A copy of the director's report and annualaudit shall be forwarded to each taxing entity imposing one or more localsales taxes.
16. Within the boundaries of any taxing entity where one or morelocal sales taxes have been imposed, if any person is delinquent in thepayment of the amount required to be paid by him under the local sales taxlaw or in the event a determination has been made against him for taxes andpenalty under the local sales tax law, the limitation for bringing suit forthe collection of the delinquent tax and penalty shall be the same as thatprovided in sections 144.010 to 144.525, RSMo. Where the director ofrevenue has determined that suit must be filed against any person for thecollection of delinquent taxes due the state under the state sales tax law,and where such person is also delinquent in payment of taxes under thelocal sales tax law, the director of revenue shall notify the taxing entityin the event any person fails or refuses to pay the amount of any localsales tax due so that appropriate action may be taken by the taxing entity.
17. Where property is seized by the director of revenue under theprovisions of any law authorizing seizure of the property of a taxpayer whois delinquent in payment of the tax imposed by the state sales tax law, andwhere such taxpayer is also delinquent in payment of any tax imposed by thelocal sales tax law, the director of revenue shall permit the taxing entityto join in any sale of property to pay the delinquent taxes and penaltiesdue the state and to the taxing entity under the local sales tax law. Theproceeds from such sale shall first be applied to all sums due the state,and the remainder, if any, shall be applied to all sums due such taxingentity.
18. If a local sales tax has been in effect for at least one yearunder the provisions of the local sales tax law and voters approvereimposition of the same local sales tax at the same rate at an election asprovided for in the local sales tax law prior to the date such tax is dueto expire, the tax so reimposed shall become effective the first day of thefirst calendar quarter after the director receives a certified copy of theordinance, order or resolution accompanied by a map clearly showing theboundaries thereof and the results of such election, provided that suchordinance, order or resolution and all necessary accompanying materials arereceived by the director at least thirty days prior to the expiration ofsuch tax. Any administrative cost or expense incurred by the state as aresult of the provisions of this subsection shall be paid by the city orcounty reimposing such tax.
Local sales taxes, procedures and duties of director ofrevenue, generally--effective date of tax--duty ofretailers and director of revenue--exemptions--discountsallowed--penalties--motor vehicle and boat sales, mobiletelecommunications services--bond required--annual report ofdirector, contents--delinquent payments--reapproval, effect,procedures.
32.087. 1. Within ten days after the adoption of any ordinance ororder in favor of adoption of any local sales tax authorized under thelocal sales tax law by the voters of a taxing entity, the governing body orofficial of such taxing entity shall forward to the director of revenue byUnited States registered mail or certified mail a certified copy of theordinance or order. The ordinance or order shall reflect the effectivedate thereof.
2. Any local sales tax so adopted shall become effective on the firstday of the second calendar quarter after the director of revenue receivesnotice of adoption of the local sales tax, except as provided in subsection18 of this section.
3. Every retailer within the jurisdiction of one or more taxingentities which has imposed one or more local sales taxes under the localsales tax law shall add all taxes so imposed along with the tax imposed bythe sales tax law of the state of Missouri to the sale price and, whenadded, the combined tax shall constitute a part of the price, and shall bea debt of the purchaser to the retailer until paid, and shall berecoverable at law in the same manner as the purchase price. The combinedrate of the state sales tax and all local sales taxes shall be the sum ofthe rates, multiplying the combined rate times the amount of the sale.
4. The brackets required to be established by the director of revenueunder the provisions of section 144.285, RSMo, shall be based upon the sumof the combined rate of the state sales tax and all local sales taxesimposed under the provisions of the local sales tax law.
5. The ordinance or order imposing a local sales tax under the localsales tax law shall impose upon all sellers a tax for the privilege ofengaging in the business of selling tangible personal property or renderingtaxable services at retail to the extent and in the manner provided insections 144.010 to 144.525, RSMo, and the rules and regulations of thedirector of revenue issued pursuant thereto; except that the rate of thetax shall be the sum of the combined rate of the state sales tax or statehighway use tax and all local sales taxes imposed under the provisions ofthe local sales tax law.
6. On and after the effective date of any local sales tax imposedunder the provisions of the local sales tax law, the director of revenueshall perform all functions incident to the administration, collection,enforcement, and operation of the tax, and the director of revenue shallcollect in addition to the sales tax for the state of Missouri alladditional local sales taxes authorized under the authority of the localsales tax law. All local sales taxes imposed under the local sales tax lawtogether with all taxes imposed under the sales tax law of the state ofMissouri shall be collected together and reported upon such forms and undersuch administrative rules and regulations as may be prescribed by thedirector of revenue.
7. All applicable provisions contained in sections 144.010 to144.525, RSMo, governing the state sales tax and section 32.057, theuniform confidentiality provision, shall apply to the collection of anylocal sales tax imposed under the local sales tax law except as modified bythe local sales tax law.
8. All exemptions granted to agencies of government, organizations,persons and to the sale of certain articles and items of tangible personalproperty and taxable services under the provisions of sections 144.010 to144.525, RSMo, as these sections now read and as they may hereafter beamended, it being the intent of this general assembly to ensure that thesame sales tax exemptions granted from the state sales tax law also begranted under the local sales tax law, are hereby made applicable to theimposition and collection of all local sales taxes imposed under the localsales tax law.
9. The same sales tax permit, exemption certificate and retailcertificate required by sections 144.010 to 144.525, RSMo, for theadministration and collection of the state sales tax shall satisfy therequirements of the local sales tax law, and no additional permit orexemption certificate or retail certificate shall be required; except thatthe director of revenue may prescribe a form of exemption certificate foran exemption from any local sales tax imposed by the local sales tax law.
10. All discounts allowed the retailer under the provisions of thestate sales tax law for the collection of and for payment of taxes underthe provisions of the state sales tax law are hereby allowed and madeapplicable to any local sales tax collected under the provisions of thelocal sales tax law.
11. The penalties provided in section 32.057 and sections 144.010 to144.525, RSMo, for a violation of the provisions of those sections arehereby made applicable to violations of the provisions of the local salestax law.
12. (1) For the purposes of any local sales tax imposed by anordinance or order under the local sales tax law, all sales, except thesale of motor vehicles, trailers, boats, and outboard motors, shall bedeemed to be consummated at the place of business of the retailer unlessthe tangible personal property sold is delivered by the retailer or hisagent to an out-of-state destination. In the event a retailer has morethan one place of business in this state which participates in the sale,the sale shall be deemed to be consummated at the place of business of theretailer where the initial order for the tangible personal property istaken, even though the order must be forwarded elsewhere for acceptance,approval of credit, shipment or billing. A sale by a retailer's agent oremployee shall be deemed to be consummated at the place of business fromwhich he works.
(2) For the purposes of any local sales tax imposed by an ordinanceor order under the local sales tax law, all sales of motor vehicles,trailers, boats, and outboard motors shall be deemed to be consummated atthe residence of the purchaser and not at the place of business of theretailer, or the place of business from which the retailer's agent oremployee works.
(3) For the purposes of any local tax imposed by an ordinance orunder the local sales tax law on charges for mobile telecommunicationsservices, all taxes of mobile telecommunications service shall be imposedas provided in the Mobile Telecommunications Sourcing Act, 4 U.S.C.Sections 116 through 124, as amended.
13. Local sales taxes imposed pursuant to the local sales tax law onthe purchase and sale of motor vehicles, trailers, boats, and outboardmotors shall not be collected and remitted by the seller, but shall becollected by the director of revenue at the time application is made for acertificate of title, if the address of the applicant is within a taxingentity imposing a local sales tax under the local sales tax law.
14. The director of revenue and any of his deputies, assistants andemployees who have any duties or responsibilities in connection with thecollection, deposit, transfer, transmittal, disbursement, safekeeping,accounting, or recording of funds which come into the hands of the directorof revenue under the provisions of the local sales tax law shall enter asurety bond or bonds payable to any and all taxing entities in whose behalfsuch funds have been collected under the local sales tax law in the amountof one hundred thousand dollars for each such tax; but the director ofrevenue may enter into a blanket bond covering himself and all suchdeputies, assistants and employees. The cost of any premium for such bondsshall be paid by the director of revenue from the share of the collectionsunder the sales tax law retained by the director of revenue for the benefitof the state.
15. The director of revenue shall annually report on his managementof each trust fund which is created under the local sales tax law andadministration of each local sales tax imposed under the local sales taxlaw. He shall provide each taxing entity imposing one or more local salestaxes authorized by the local sales tax law with a detailed accounting ofthe source of all funds received by him for the taxing entity.Notwithstanding any other provisions of law, the state auditor shallannually audit each trust fund. A copy of the director's report and annualaudit shall be forwarded to each taxing entity imposing one or more localsales taxes.
16. Within the boundaries of any taxing entity where one or morelocal sales taxes have been imposed, if any person is delinquent in thepayment of the amount required to be paid by him under the local sales taxlaw or in the event a determination has been made against him for taxes andpenalty under the local sales tax law, the limitation for bringing suit forthe collection of the delinquent tax and penalty shall be the same as thatprovided in sections 144.010 to 144.525, RSMo. Where the director ofrevenue has determined that suit must be filed against any person for thecollection of delinquent taxes due the state under the state sales tax law,and where such person is also delinquent in payment of taxes under thelocal sales tax law, the director of revenue shall notify the taxing entityin the event any person fails or refuses to pay the amount of any localsales tax due so that appropriate action may be taken by the taxing entity.
17. Where property is seized by the director of revenue under theprovisions of any law authorizing seizure of the property of a taxpayer whois delinquent in payment of the tax imposed by the state sales tax law, andwhere such taxpayer is also delinquent in payment of any tax imposed by thelocal sales tax law, the director of revenue shall permit the taxing entityto join in any sale of property to pay the delinquent taxes and penaltiesdue the state and to the taxing entity under the local sales tax law. Theproceeds from such sale shall first be applied to all sums due the state,and the remainder, if any, shall be applied to all sums due such taxingentity.
18. If a local sales tax has been in effect for at least one yearunder the provisions of the local sales tax law and voters approvereimposition of the same local sales tax at the same rate at an election asprovided for in the local sales tax law prior to the date such tax is dueto expire, the tax so reimposed shall become effective the first day of thefirst calendar quarter after the director receives a certified copy of theordinance, order or resolution accompanied by a map clearly showing theboundaries thereof and the results of such election, provided that suchordinance, order or resolution and all necessary accompanying materials arereceived by the director at least thirty days prior to the expiration ofsuch tax. Any administrative cost or expense incurred by the state as aresult of the provisions of this subsection shall be paid by the city orcounty reimposing such tax.
Local sales taxes, procedures and duties of director ofrevenue, generally--effective date of tax--duty ofretailers and director of revenue--exemptions--discountsallowed--penalties--motor vehicle and boat sales, mobiletelecommunications services--bond required--annual report ofdirector, contents--delinquent payments--reapproval, effect,procedures.
32.087. 1. Within ten days after the adoption of any ordinance ororder in favor of adoption of any local sales tax authorized under thelocal sales tax law by the voters of a taxing entity, the governing body orofficial of such taxing entity shall forward to the director of revenue byUnited States registered mail or certified mail a certified copy of theordinance or order. The ordinance or order shall reflect the effectivedate thereof.
2. Any local sales tax so adopted shall become effective on the firstday of the second calendar quarter after the director of revenue receivesnotice of adoption of the local sales tax, except as provided in subsection18 of this section.
3. Every retailer within the jurisdiction of one or more taxingentities which has imposed one or more local sales taxes under the localsales tax law shall add all taxes so imposed along with the tax imposed bythe sales tax law of the state of Missouri to the sale price and, whenadded, the combined tax shall constitute a part of the price, and shall bea debt of the purchaser to the retailer until paid, and shall berecoverable at law in the same manner as the purchase price. The combinedrate of the state sales tax and all local sales taxes shall be the sum ofthe rates, multiplying the combined rate times the amount of the sale.
4. The brackets required to be established by the director of revenueunder the provisions of section 144.285, RSMo, shall be based upon the sumof the combined rate of the state sales tax and all local sales taxesimposed under the provisions of the local sales tax law.
5. The ordinance or order imposing a local sales tax under the localsales tax law shall impose upon all sellers a tax for the privilege ofengaging in the business of selling tangible personal property or renderingtaxable services at retail to the extent and in the manner provided insections 144.010 to 144.525, RSMo, and the rules and regulations of thedirector of revenue issued pursuant thereto; except that the rate of thetax shall be the sum of the combined rate of the state sales tax or statehighway use tax and all local sales taxes imposed under the provisions ofthe local sales tax law.
6. On and after the effective date of any local sales tax imposedunder the provisions of the local sales tax law, the director of revenueshall perform all functions incident to the administration, collection,enforcement, and operation of the tax, and the director of revenue shallcollect in addition to the sales tax for the state of Missouri alladditional local sales taxes authorized under the authority of the localsales tax law. All local sales taxes imposed under the local sales tax lawtogether with all taxes imposed under the sales tax law of the state ofMissouri shall be collected together and reported upon such forms and undersuch administrative rules and regulations as may be prescribed by thedirector of revenue.
7. All applicable provisions contained in sections 144.010 to144.525, RSMo, governing the state sales tax and section 32.057, theuniform confidentiality provision, shall apply to the collection of anylocal sales tax imposed under the local sales tax law except as modified bythe local sales tax law.
8. All exemptions granted to agencies of government, organizations,persons and to the sale of certain articles and items of tangible personalproperty and taxable services under the provisions of sections 144.010 to144.525, RSMo, as these sections now read and as they may hereafter beamended, it being the intent of this general assembly to ensure that thesame sales tax exemptions granted from the state sales tax law also begranted under the local sales tax law, are hereby made applicable to theimposition and collection of all local sales taxes imposed under the localsales tax law.
9. The same sales tax permit, exemption certificate and retailcertificate required by sections 144.010 to 144.525, RSMo, for theadministration and collection of the state sales tax shall satisfy therequirements of the local sales tax law, and no additional permit orexemption certificate or retail certificate shall be required; except thatthe director of revenue may prescribe a form of exemption certificate foran exemption from any local sales tax imposed by the local sales tax law.
10. All discounts allowed the retailer under the provisions of thestate sales tax law for the collection of and for payment of taxes underthe provisions of the state sales tax law are hereby allowed and madeapplicable to any local sales tax collected under the provisions of thelocal sales tax law.
11. The penalties provided in section 32.057 and sections 144.010 to144.525, RSMo, for a violation of the provisions of those sections arehereby made applicable to violations of the provisions of the local salestax law.
12. (1) For the purposes of any local sales tax imposed by anordinance or order under the local sales tax law, all sales, except thesale of motor vehicles, trailers, boats, and outboard motors, shall bedeemed to be consummated at the place of business of the retailer unlessthe tangible personal property sold is delivered by the retailer or hisagent to an out-of-state destination. In the event a retailer has morethan one place of business in this state which participates in the sale,the sale shall be deemed to be consummated at the place of business of theretailer where the initial order for the tangible personal property istaken, even though the order must be forwarded elsewhere for acceptance,approval of credit, shipment or billing. A sale by a retailer's agent oremployee shall be deemed to be consummated at the place of business fromwhich he works.
(2) For the purposes of any local sales tax imposed by an ordinanceor order under the local sales tax law, all sales of motor vehicles,trailers, boats, and outboard motors shall be deemed to be consummated atthe residence of the purchaser and not at the place of business of theretailer, or the place of business from which the retailer's agent oremployee works.
(3) For the purposes of any local tax imposed by an ordinance orunder the local sales tax law on charges for mobile telecommunicationsservices, all taxes of mobile telecommunications service shall be imposedas provided in the Mobile Telecommunications Sourcing Act, 4 U.S.C.Sections 116 through 124, as amended.
13. Local sales taxes imposed pursuant to the local sales tax law onthe purchase and sale of motor vehicles, trailers, boats, and outboardmotors shall not be collected and remitted by the seller, but shall becollected by the director of revenue at the time application is made for acertificate of title, if the address of the applicant is within a taxingentity imposing a local sales tax under the local sales tax law.
14. The director of revenue and any of his deputies, assistants andemployees who have any duties or responsibilities in connection with thecollection, deposit, transfer, transmittal, disbursement, safekeeping,accounting, or recording of funds which come into the hands of the directorof revenue under the provisions of the local sales tax law shall enter asurety bond or bonds payable to any and all taxing entities in whose behalfsuch funds have been collected under the local sales tax law in the amountof one hundred thousand dollars for each such tax; but the director ofrevenue may enter into a blanket bond covering himself and all suchdeputies, assistants and employees. The cost of any premium for such bondsshall be paid by the director of revenue from the share of the collectionsunder the sales tax law retained by the director of revenue for the benefitof the state.
15. The director of revenue shall annually report on his managementof each trust fund which is created under the local sales tax law andadministration of each local sales tax imposed under the local sales taxlaw. He shall provide each taxing entity imposing one or more local salestaxes authorized by the local sales tax law with a detailed accounting ofthe source of all funds received by him for the taxing entity.Notwithstanding any other provisions of law, the state auditor shallannually audit each trust fund. A copy of the director's report and annualaudit shall be forwarded to each taxing entity imposing one or more localsales taxes.
16. Within the boundaries of any taxing entity where one or morelocal sales taxes have been imposed, if any person is delinquent in thepayment of the amount required to be paid by him under the local sales taxlaw or in the event a determination has been made against him for taxes andpenalty under the local sales tax law, the limitation for bringing suit forthe collection of the delinquent tax and penalty shall be the same as thatprovided in sections 144.010 to 144.525, RSMo. Where the director ofrevenue has determined that suit must be filed against any person for thecollection of delinquent taxes due the state under the state sales tax law,and where such person is also delinquent in payment of taxes under thelocal sales tax law, the director of revenue shall notify the taxing entityin the event any person fails or refuses to pay the amount of any localsales tax due so that appropriate action may be taken by the taxing entity.
17. Where property is seized by the director of revenue under theprovisions of any law authorizing seizure of the property of a taxpayer whois delinquent in payment of the tax imposed by the state sales tax law, andwhere such taxpayer is also delinquent in payment of any tax imposed by thelocal sales tax law, the director of revenue shall permit the taxing entityto join in any sale of property to pay the delinquent taxes and penaltiesdue the state and to the taxing entity under the local sales tax law. Theproceeds from such sale shall first be applied to all sums due the state,and the remainder, if any, shall be applied to all sums due such taxingentity.
18. If a local sales tax has been in effect for at least one yearunder the provisions of the local sales tax law and voters approvereimposition of the same local sales tax at the same rate at an election asprovided for in the local sales tax law prior to the date such tax is dueto expire, the tax so reimposed shall become effective the first day of thefirst calendar quarter after the director receives a certified copy of theordinance, order or resolution accompanied by a map clearly showing theboundaries thereof and the results of such election, provided that suchordinance, order or resolution and all necessary accompanying materials arereceived by the director at least thirty days prior to the expiration ofsuch tax. Any administrative cost or expense incurred by the state as aresult of the provisions of this subsection shall be paid by the city orcounty reimposing such tax.
