Sales tax, board may impose museum district sales tax, howimposed--rate of tax--violations, penalties.
184.845. 1. The board of the district may impose a museum districtsales tax by resolution on all retail sales made in such museum districtwhich are subject to taxation pursuant to the provisions of sections144.010 to 144.525, RSMo. Such museum district sales tax may be imposedfor any museum purpose designated by the board of the museum district. Ifthe resolution is adopted the board of the district may submit the questionof whether to impose a sales tax authorized by this section to either thelegal voters of the district and/or to the owners of real property withinthe district who shall have the same voting interests as with the electionof members of the board of the district.
2. The sales tax authorized by this section shall become effective onthe first day of the second calendar quarter following adoption of the taxby the qualified voters.
3. In each museum district in which a sales tax has been imposed inthe manner provided by this section, every retailer shall add the taximposed by the museum district pursuant to this section to the retailer'ssale price, and when so added such tax shall constitute a part of theprice, shall be a debt of the purchaser to the retailer until paid, andshall be recoverable at law in the same manner as the purchase price.
4. In order to permit sellers required to collect and report thesales tax authorized by this section to collect the amount required to bereported and remitted, but not to change the requirements of reporting orremitting tax or to serve as a levy of the tax, and in order to avoidfractions of pennies, the museum district may establish appropriatebrackets which shall be used in the district imposing a tax pursuant tothis section in lieu of those brackets provided in section 144.825*, RSMo.
5. All revenue received by a museum district from the tax authorizedby this section which has been designated for a certain museum purposeshall be deposited in a special trust fund and shall be used solely forsuch designated purpose. All funds remaining in the special trust fundshall continue to be used solely for such designated museum purpose. Anyfunds in such special trust fund which are not needed for currentexpenditures may be invested by the board of directors in accordance withapplicable laws relating to the investment of other museum district funds.
6. The sales tax may be imposed at a rate of one-half of one percent,three-fourths of one percent or one percent on the receipts from the saleat retail of all tangible personal property or taxable services at retailwithin the museum district adopting such tax, if such property and servicesare subject to taxation by the state of Missouri pursuant to the provisionsof sections 144.010 to 144.525, RSMo. Any museum district sales taximposed pursuant to this section shall be imposed at a rate that shall beuniform throughout the district.
7. On and after the effective date of any tax imposed pursuant tothis section, the museum district shall perform all functions incident tothe administration, collection, enforcement, and operation of the tax. Thetax imposed pursuant to this section shall be collected and reported uponsuch forms and under such administrative rules and regulations as may beprescribed by the museum district.
8. All applicable provisions contained in sections 144.010 to144.525, RSMo, governing the state sales tax, sections 32.085 and 32.087,RSMo, and section 32.057, RSMo, the uniform confidentiality provision,shall apply to the collection of the tax imposed by this section, except asmodified in this section.
9. All exemptions granted to agencies of government, organizations,persons and to the sale of certain articles and items of tangible personalproperty and taxable services pursuant to the provisions of sections144.010 to 144.525, RSMo, are hereby made applicable to the imposition andcollection of the tax imposed by this section.
10. 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 this section, and no additional permit or exemptioncertificate or retail certificate shall be required; except that the museumdistrict may prescribe a form of exemption certificate for an exemptionfrom the tax imposed by this section.
11. The penalties provided in section 32.057, RSMo, and sections144.010 to 144.525, RSMo, for violation of those sections are hereby madeapplicable to violations of this section.
12. For the purpose of a sales tax imposed by a resolution pursuantto this section, all retail sales except retail sales of motor vehiclesshall be deemed to be consummated at the place of business of the retailerunless the tangible personal property sold is delivered by the retailer orthe retailer's agent to an out-of-state destination or to a common carrierfor delivery to an out-of-state destination. In the event a retailer hasmore than one place of business in this state which participates in thesale, the sale shall be deemed to be consummated at the place of businessof the retailer where the initial order for the tangible personal propertyis taken, even though the order shall be forwarded elsewhere foracceptance, approval of credit, shipment or billing. A sale by aretailer's employee shall be deemed to be consummated at the place ofbusiness from** which the employee works.
13. All sales taxes collected by the museum district shall bedeposited by the museum district in a special fund to be expended for thepurposes authorized in this section. The museum district shall keepaccurate records of the amount of money which was collected pursuant tothis section, and the records shall be open to the inspection by theofficers and directors of each museum district and the Missouri departmentof revenue. Tax returns filed by businesses within*** the district shallotherwise be considered as confidential in the same manner as sales taxreturns filed with the Missouri department of revenue.
14. No museum district imposing a sales tax pursuant to this sectionmay repeal or amend such sales tax unless such repeal or amendment will notimpair the district's ability to repay any liabilities which it hasincurred, money which it has borrowed or revenue bonds, notes or otherobligations which it has issued or which have been issued to finance anyproject or projects.
Sales tax, board may impose museum district sales tax, howimposed--rate of tax--violations, penalties.
184.845. 1. The board of the district may impose a museum districtsales tax by resolution on all retail sales made in such museum districtwhich are subject to taxation pursuant to the provisions of sections144.010 to 144.525, RSMo. Such museum district sales tax may be imposedfor any museum purpose designated by the board of the museum district. Ifthe resolution is adopted the board of the district may submit the questionof whether to impose a sales tax authorized by this section to either thelegal voters of the district and/or to the owners of real property withinthe district who shall have the same voting interests as with the electionof members of the board of the district.
2. The sales tax authorized by this section shall become effective onthe first day of the second calendar quarter following adoption of the taxby the qualified voters.
3. In each museum district in which a sales tax has been imposed inthe manner provided by this section, every retailer shall add the taximposed by the museum district pursuant to this section to the retailer'ssale price, and when so added such tax shall constitute a part of theprice, shall be a debt of the purchaser to the retailer until paid, andshall be recoverable at law in the same manner as the purchase price.
4. In order to permit sellers required to collect and report thesales tax authorized by this section to collect the amount required to bereported and remitted, but not to change the requirements of reporting orremitting tax or to serve as a levy of the tax, and in order to avoidfractions of pennies, the museum district may establish appropriatebrackets which shall be used in the district imposing a tax pursuant tothis section in lieu of those brackets provided in section 144.825*, RSMo.
5. All revenue received by a museum district from the tax authorizedby this section which has been designated for a certain museum purposeshall be deposited in a special trust fund and shall be used solely forsuch designated purpose. All funds remaining in the special trust fundshall continue to be used solely for such designated museum purpose. Anyfunds in such special trust fund which are not needed for currentexpenditures may be invested by the board of directors in accordance withapplicable laws relating to the investment of other museum district funds.
6. The sales tax may be imposed at a rate of one-half of one percent,three-fourths of one percent or one percent on the receipts from the saleat retail of all tangible personal property or taxable services at retailwithin the museum district adopting such tax, if such property and servicesare subject to taxation by the state of Missouri pursuant to the provisionsof sections 144.010 to 144.525, RSMo. Any museum district sales taximposed pursuant to this section shall be imposed at a rate that shall beuniform throughout the district.
7. On and after the effective date of any tax imposed pursuant tothis section, the museum district shall perform all functions incident tothe administration, collection, enforcement, and operation of the tax. Thetax imposed pursuant to this section shall be collected and reported uponsuch forms and under such administrative rules and regulations as may beprescribed by the museum district.
8. All applicable provisions contained in sections 144.010 to144.525, RSMo, governing the state sales tax, sections 32.085 and 32.087,RSMo, and section 32.057, RSMo, the uniform confidentiality provision,shall apply to the collection of the tax imposed by this section, except asmodified in this section.
9. All exemptions granted to agencies of government, organizations,persons and to the sale of certain articles and items of tangible personalproperty and taxable services pursuant to the provisions of sections144.010 to 144.525, RSMo, are hereby made applicable to the imposition andcollection of the tax imposed by this section.
10. 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 this section, and no additional permit or exemptioncertificate or retail certificate shall be required; except that the museumdistrict may prescribe a form of exemption certificate for an exemptionfrom the tax imposed by this section.
11. The penalties provided in section 32.057, RSMo, and sections144.010 to 144.525, RSMo, for violation of those sections are hereby madeapplicable to violations of this section.
12. For the purpose of a sales tax imposed by a resolution pursuantto this section, all retail sales except retail sales of motor vehiclesshall be deemed to be consummated at the place of business of the retailerunless the tangible personal property sold is delivered by the retailer orthe retailer's agent to an out-of-state destination or to a common carrierfor delivery to an out-of-state destination. In the event a retailer hasmore than one place of business in this state which participates in thesale, the sale shall be deemed to be consummated at the place of businessof the retailer where the initial order for the tangible personal propertyis taken, even though the order shall be forwarded elsewhere foracceptance, approval of credit, shipment or billing. A sale by aretailer's employee shall be deemed to be consummated at the place ofbusiness from** which the employee works.
13. All sales taxes collected by the museum district shall bedeposited by the museum district in a special fund to be expended for thepurposes authorized in this section. The museum district shall keepaccurate records of the amount of money which was collected pursuant tothis section, and the records shall be open to the inspection by theofficers and directors of each museum district and the Missouri departmentof revenue. Tax returns filed by businesses within*** the district shallotherwise be considered as confidential in the same manner as sales taxreturns filed with the Missouri department of revenue.
14. No museum district imposing a sales tax pursuant to this sectionmay repeal or amend such sales tax unless such repeal or amendment will notimpair the district's ability to repay any liabilities which it hasincurred, money which it has borrowed or revenue bonds, notes or otherobligations which it has issued or which have been issued to finance anyproject or projects.
Sales tax, board may impose museum district sales tax, howimposed--rate of tax--violations, penalties.
184.845. 1. The board of the district may impose a museum districtsales tax by resolution on all retail sales made in such museum districtwhich are subject to taxation pursuant to the provisions of sections144.010 to 144.525, RSMo. Such museum district sales tax may be imposedfor any museum purpose designated by the board of the museum district. Ifthe resolution is adopted the board of the district may submit the questionof whether to impose a sales tax authorized by this section to either thelegal voters of the district and/or to the owners of real property withinthe district who shall have the same voting interests as with the electionof members of the board of the district.
2. The sales tax authorized by this section shall become effective onthe first day of the second calendar quarter following adoption of the taxby the qualified voters.
3. In each museum district in which a sales tax has been imposed inthe manner provided by this section, every retailer shall add the taximposed by the museum district pursuant to this section to the retailer'ssale price, and when so added such tax shall constitute a part of theprice, shall be a debt of the purchaser to the retailer until paid, andshall be recoverable at law in the same manner as the purchase price.
4. In order to permit sellers required to collect and report thesales tax authorized by this section to collect the amount required to bereported and remitted, but not to change the requirements of reporting orremitting tax or to serve as a levy of the tax, and in order to avoidfractions of pennies, the museum district may establish appropriatebrackets which shall be used in the district imposing a tax pursuant tothis section in lieu of those brackets provided in section 144.825*, RSMo.
5. All revenue received by a museum district from the tax authorizedby this section which has been designated for a certain museum purposeshall be deposited in a special trust fund and shall be used solely forsuch designated purpose. All funds remaining in the special trust fundshall continue to be used solely for such designated museum purpose. Anyfunds in such special trust fund which are not needed for currentexpenditures may be invested by the board of directors in accordance withapplicable laws relating to the investment of other museum district funds.
6. The sales tax may be imposed at a rate of one-half of one percent,three-fourths of one percent or one percent on the receipts from the saleat retail of all tangible personal property or taxable services at retailwithin the museum district adopting such tax, if such property and servicesare subject to taxation by the state of Missouri pursuant to the provisionsof sections 144.010 to 144.525, RSMo. Any museum district sales taximposed pursuant to this section shall be imposed at a rate that shall beuniform throughout the district.
7. On and after the effective date of any tax imposed pursuant tothis section, the museum district shall perform all functions incident tothe administration, collection, enforcement, and operation of the tax. Thetax imposed pursuant to this section shall be collected and reported uponsuch forms and under such administrative rules and regulations as may beprescribed by the museum district.
8. All applicable provisions contained in sections 144.010 to144.525, RSMo, governing the state sales tax, sections 32.085 and 32.087,RSMo, and section 32.057, RSMo, the uniform confidentiality provision,shall apply to the collection of the tax imposed by this section, except asmodified in this section.
9. All exemptions granted to agencies of government, organizations,persons and to the sale of certain articles and items of tangible personalproperty and taxable services pursuant to the provisions of sections144.010 to 144.525, RSMo, are hereby made applicable to the imposition andcollection of the tax imposed by this section.
10. 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 this section, and no additional permit or exemptioncertificate or retail certificate shall be required; except that the museumdistrict may prescribe a form of exemption certificate for an exemptionfrom the tax imposed by this section.
11. The penalties provided in section 32.057, RSMo, and sections144.010 to 144.525, RSMo, for violation of those sections are hereby madeapplicable to violations of this section.
12. For the purpose of a sales tax imposed by a resolution pursuantto this section, all retail sales except retail sales of motor vehiclesshall be deemed to be consummated at the place of business of the retailerunless the tangible personal property sold is delivered by the retailer orthe retailer's agent to an out-of-state destination or to a common carrierfor delivery to an out-of-state destination. In the event a retailer hasmore than one place of business in this state which participates in thesale, the sale shall be deemed to be consummated at the place of businessof the retailer where the initial order for the tangible personal propertyis taken, even though the order shall be forwarded elsewhere foracceptance, approval of credit, shipment or billing. A sale by aretailer's employee shall be deemed to be consummated at the place ofbusiness from** which the employee works.
13. All sales taxes collected by the museum district shall bedeposited by the museum district in a special fund to be expended for thepurposes authorized in this section. The museum district shall keepaccurate records of the amount of money which was collected pursuant tothis section, and the records shall be open to the inspection by theofficers and directors of each museum district and the Missouri departmentof revenue. Tax returns filed by businesses within*** the district shallotherwise be considered as confidential in the same manner as sales taxreturns filed with the Missouri department of revenue.
14. No museum district imposing a sales tax pursuant to this sectionmay repeal or amend such sales tax unless such repeal or amendment will notimpair the district's ability to repay any liabilities which it hasincurred, money which it has borrowed or revenue bonds, notes or otherobligations which it has issued or which have been issued to finance anyproject or projects.
