Police services sales tax--vote required--fund created, use of moneys(City of Independence).
82.875. 1. The governing body of any home rule city with more thanone hundred thirteen thousand two hundred but fewer than one hundredthirteen thousand three hundred inhabitants may impose, by order orordinance, a sales tax on all retail sales made within the city which aresubject to sales tax under chapter 144, RSMo. The tax authorized in thissection shall not exceed one percent of the gross receipts of such retailsales, may be imposed in increments of one-eighth of one percent, and shallbe imposed solely for the purpose of funding police services provided bythe police department of the city. The tax authorized in this sectionshall be in addition to all other sales taxes imposed by law, and shall bestated separately from all other charges and taxes.
2. No such order or ordinance adopted under this section shall becomeeffective unless the governing body of the city submits to the votersresiding within the city at a state general, primary, or special election aproposal to authorize the governing body of the city to impose a tax underthis section. If a majority of the votes cast on the question by thequalified voters voting thereon are in favor of the question, then the taxshall become effective on the first day of the second calendar quarterafter the director of revenue receives notification of adoption of thelocal sales tax. If a majority of the votes cast on the question by thequalified voters voting thereon are opposed to the question, then the taxshall not become effective unless and until the question is resubmittedunder this section to the qualified voters and such question is approved bya majority of the qualified voters voting on the question.
3. All revenue collected under this section by the director of thedepartment of revenue on behalf of any city, except for one percent for thecost of collection which shall be deposited in the state's general revenuefund, shall be deposited in a special trust fund, which is hereby createdand shall be known as the "City Police Services Sales Tax Fund", and shallbe used solely for the designated purposes. Moneys in the fund shall notbe deemed to be state funds, and shall not be commingled with any funds ofthe state. The director may make refunds from the amounts in the trustfund and credited to the city for erroneous payments and overpayments made,and may redeem dishonored checks and drafts deposited to the credit of suchcity. Any funds in the special trust fund which are not needed for currentexpenditures shall be invested in the same manner as other funds areinvested. Any interest and moneys earned on such investments shall becredited to the fund.
4. The governing body of any city that has adopted the sales taxauthorized in this section may submit the question of repeal of the tax tothe voters on any date available for elections for the city. If a majorityof the votes cast on the question by the qualified voters voting thereonare in favor of the repeal, that repeal shall become effective on Decemberthirty-first of the calendar year in which such repeal was approved. If amajority of the votes cast on the question by the qualified voters votingthereon are opposed to the repeal, then the sales tax authorized in thissection shall remain effective until the question is resubmitted under thissection to the qualified voters and the repeal is approved by a majority ofthe qualified voters voting on the question.
5. Whenever the governing body of any city that has adopted the salestax authorized in this section receives a petition, signed by a number ofregistered voters of the city equal to at least two percent of the numberof registered voters of the city voting in the last gubernatorial election,calling for an election to repeal the sales tax imposed under this section,the governing body shall submit to the voters of the city a proposal torepeal the tax. If a majority of the votes cast on the question by thequalified voters voting thereon are in favor of the repeal, the repealshall become effective on December thirty-first of the calendar year inwhich such repeal was approved. If a majority of the votes cast on thequestion by the qualified voters voting thereon are opposed to the repeal,then the sales tax authorized in this section shall remain effective untilthe question is resubmitted under this section to the qualified voters andthe repeal is approved by a majority of the qualified voters voting on thequestion.
6. If the tax is repealed or terminated by any means, all fundsremaining in the special trust fund shall continue to be used solely forthe designated purposes, and the city shall notify the director of thedepartment of revenue of the action at least ninety days before theeffective date of the repeal and the director may order retention in thetrust fund, for a period of one year, of two percent of the amountcollected after receipt of such notice to cover possible refunds oroverpayment of the tax and to redeem dishonored checks and drafts depositedto the credit of such accounts. After one year has elapsed after theeffective date of abolition of the tax in such city, the director shallremit the balance in the account to the city and close the account of thatcity. The director shall notify each city of each instance of any amountrefunded or any check redeemed from receipts due the city.
(L. 2007 S.B. 30 merged with S.B. 81 merged with S.B. 233)
Police services sales tax--vote required--fund created, use of moneys(City of Independence).
82.875. 1. The governing body of any home rule city with more thanone hundred thirteen thousand two hundred but fewer than one hundredthirteen thousand three hundred inhabitants may impose, by order orordinance, a sales tax on all retail sales made within the city which aresubject to sales tax under chapter 144, RSMo. The tax authorized in thissection shall not exceed one percent of the gross receipts of such retailsales, may be imposed in increments of one-eighth of one percent, and shallbe imposed solely for the purpose of funding police services provided bythe police department of the city. The tax authorized in this sectionshall be in addition to all other sales taxes imposed by law, and shall bestated separately from all other charges and taxes.
2. No such order or ordinance adopted under this section shall becomeeffective unless the governing body of the city submits to the votersresiding within the city at a state general, primary, or special election aproposal to authorize the governing body of the city to impose a tax underthis section. If a majority of the votes cast on the question by thequalified voters voting thereon are in favor of the question, then the taxshall become effective on the first day of the second calendar quarterafter the director of revenue receives notification of adoption of thelocal sales tax. If a majority of the votes cast on the question by thequalified voters voting thereon are opposed to the question, then the taxshall not become effective unless and until the question is resubmittedunder this section to the qualified voters and such question is approved bya majority of the qualified voters voting on the question.
3. All revenue collected under this section by the director of thedepartment of revenue on behalf of any city, except for one percent for thecost of collection which shall be deposited in the state's general revenuefund, shall be deposited in a special trust fund, which is hereby createdand shall be known as the "City Police Services Sales Tax Fund", and shallbe used solely for the designated purposes. Moneys in the fund shall notbe deemed to be state funds, and shall not be commingled with any funds ofthe state. The director may make refunds from the amounts in the trustfund and credited to the city for erroneous payments and overpayments made,and may redeem dishonored checks and drafts deposited to the credit of suchcity. Any funds in the special trust fund which are not needed for currentexpenditures shall be invested in the same manner as other funds areinvested. Any interest and moneys earned on such investments shall becredited to the fund.
4. The governing body of any city that has adopted the sales taxauthorized in this section may submit the question of repeal of the tax tothe voters on any date available for elections for the city. If a majorityof the votes cast on the question by the qualified voters voting thereonare in favor of the repeal, that repeal shall become effective on Decemberthirty-first of the calendar year in which such repeal was approved. If amajority of the votes cast on the question by the qualified voters votingthereon are opposed to the repeal, then the sales tax authorized in thissection shall remain effective until the question is resubmitted under thissection to the qualified voters and the repeal is approved by a majority ofthe qualified voters voting on the question.
5. Whenever the governing body of any city that has adopted the salestax authorized in this section receives a petition, signed by a number ofregistered voters of the city equal to at least two percent of the numberof registered voters of the city voting in the last gubernatorial election,calling for an election to repeal the sales tax imposed under this section,the governing body shall submit to the voters of the city a proposal torepeal the tax. If a majority of the votes cast on the question by thequalified voters voting thereon are in favor of the repeal, the repealshall become effective on December thirty-first of the calendar year inwhich such repeal was approved. If a majority of the votes cast on thequestion by the qualified voters voting thereon are opposed to the repeal,then the sales tax authorized in this section shall remain effective untilthe question is resubmitted under this section to the qualified voters andthe repeal is approved by a majority of the qualified voters voting on thequestion.
6. If the tax is repealed or terminated by any means, all fundsremaining in the special trust fund shall continue to be used solely forthe designated purposes, and the city shall notify the director of thedepartment of revenue of the action at least ninety days before theeffective date of the repeal and the director may order retention in thetrust fund, for a period of one year, of two percent of the amountcollected after receipt of such notice to cover possible refunds oroverpayment of the tax and to redeem dishonored checks and drafts depositedto the credit of such accounts. After one year has elapsed after theeffective date of abolition of the tax in such city, the director shallremit the balance in the account to the city and close the account of thatcity. The director shall notify each city of each instance of any amountrefunded or any check redeemed from receipts due the city.
(L. 2007 S.B. 30 merged with S.B. 81 merged with S.B. 233)
Police services sales tax--vote required--fund created, use of moneys(City of Independence).
82.875. 1. The governing body of any home rule city with more thanone hundred thirteen thousand two hundred but fewer than one hundredthirteen thousand three hundred inhabitants may impose, by order orordinance, a sales tax on all retail sales made within the city which aresubject to sales tax under chapter 144, RSMo. The tax authorized in thissection shall not exceed one percent of the gross receipts of such retailsales, may be imposed in increments of one-eighth of one percent, and shallbe imposed solely for the purpose of funding police services provided bythe police department of the city. The tax authorized in this sectionshall be in addition to all other sales taxes imposed by law, and shall bestated separately from all other charges and taxes.
2. No such order or ordinance adopted under this section shall becomeeffective unless the governing body of the city submits to the votersresiding within the city at a state general, primary, or special election aproposal to authorize the governing body of the city to impose a tax underthis section. If a majority of the votes cast on the question by thequalified voters voting thereon are in favor of the question, then the taxshall become effective on the first day of the second calendar quarterafter the director of revenue receives notification of adoption of thelocal sales tax. If a majority of the votes cast on the question by thequalified voters voting thereon are opposed to the question, then the taxshall not become effective unless and until the question is resubmittedunder this section to the qualified voters and such question is approved bya majority of the qualified voters voting on the question.
3. All revenue collected under this section by the director of thedepartment of revenue on behalf of any city, except for one percent for thecost of collection which shall be deposited in the state's general revenuefund, shall be deposited in a special trust fund, which is hereby createdand shall be known as the "City Police Services Sales Tax Fund", and shallbe used solely for the designated purposes. Moneys in the fund shall notbe deemed to be state funds, and shall not be commingled with any funds ofthe state. The director may make refunds from the amounts in the trustfund and credited to the city for erroneous payments and overpayments made,and may redeem dishonored checks and drafts deposited to the credit of suchcity. Any funds in the special trust fund which are not needed for currentexpenditures shall be invested in the same manner as other funds areinvested. Any interest and moneys earned on such investments shall becredited to the fund.
4. The governing body of any city that has adopted the sales taxauthorized in this section may submit the question of repeal of the tax tothe voters on any date available for elections for the city. If a majorityof the votes cast on the question by the qualified voters voting thereonare in favor of the repeal, that repeal shall become effective on Decemberthirty-first of the calendar year in which such repeal was approved. If amajority of the votes cast on the question by the qualified voters votingthereon are opposed to the repeal, then the sales tax authorized in thissection shall remain effective until the question is resubmitted under thissection to the qualified voters and the repeal is approved by a majority ofthe qualified voters voting on the question.
5. Whenever the governing body of any city that has adopted the salestax authorized in this section receives a petition, signed by a number ofregistered voters of the city equal to at least two percent of the numberof registered voters of the city voting in the last gubernatorial election,calling for an election to repeal the sales tax imposed under this section,the governing body shall submit to the voters of the city a proposal torepeal the tax. If a majority of the votes cast on the question by thequalified voters voting thereon are in favor of the repeal, the repealshall become effective on December thirty-first of the calendar year inwhich such repeal was approved. If a majority of the votes cast on thequestion by the qualified voters voting thereon are opposed to the repeal,then the sales tax authorized in this section shall remain effective untilthe question is resubmitted under this section to the qualified voters andthe repeal is approved by a majority of the qualified voters voting on thequestion.
6. If the tax is repealed or terminated by any means, all fundsremaining in the special trust fund shall continue to be used solely forthe designated purposes, and the city shall notify the director of thedepartment of revenue of the action at least ninety days before theeffective date of the repeal and the director may order retention in thetrust fund, for a period of one year, of two percent of the amountcollected after receipt of such notice to cover possible refunds oroverpayment of the tax and to redeem dishonored checks and drafts depositedto the credit of such accounts. After one year has elapsed after theeffective date of abolition of the tax in such city, the director shallremit the balance in the account to the city and close the account of thatcity. The director shall notify each city of each instance of any amountrefunded or any check redeemed from receipts due the city.
(L. 2007 S.B. 30 merged with S.B. 81 merged with S.B. 233)
