238.410. 1. Any county transit authority established pursuant tosection 238.400 may impose a sales tax of up to one percent on all retailsales made in such county which are subject to taxation under theprovisions of sections 144.010 to 144.525, RSMo. The tax authorized bythis section shall be in addition to any and all other sales taxes allowedby law, except that no sales tax imposed under the provisions of thissection shall be effective unless the governing body of the county, onbehalf of the transit authority, submits to the voters of the county, at acounty or state general, primary or special election, a proposal toauthorize the transit authority to impose a tax.
2. The ballot of submission shall contain, but need not be limitedto, the following language:
Shall the . . . . . . . . . Transit Authority impose a countywidesales tax of . . . . . . . . (insert amount) in order to provide revenuesfor the operation of transportation facilities operated by the transitauthority?
â ã YES â ã NO
If you are in favor of the question, place an "X" in the box opposite"YES". If you are opposed to the question, place an "X" in the boxopposite "NO".
If a majority of the votes cast on the proposal by the qualified votersvoting thereon are in favor of the proposal, then the tax shall becomeeffective on the first day of the second calendar quarter followingnotification to the department of revenue of adoption of the tax. If amajority of the votes cast by the qualified voters voting are opposed tothe proposal, then the transit authority shall have no power to impose thesales tax authorized by this section unless and until another proposal toauthorize the transit authority to impose the sales tax authorized by thissection has been submitted and such proposal is approved by a majority ofthe qualified voters voting thereon.
3. All revenue received by the transit authority from the taxauthorized under the provisions of this section shall be deposited in aspecial trust fund and shall be used solely by the transit authority forconstruction, purchase, lease, maintenance and operation of transportationfacilities located within the county for so long as the tax shall remain ineffect. Any funds in such special trust fund which are not needed forcurrent expenditures may be invested by the transit authority in accordancewith applicable laws relating to the investment of county funds.
4. No transit authority imposing a sales tax pursuant to this sectionmay repeal or amend such sales tax unless such repeal or amendment issubmitted to and approved by the voters of the county in the same manner asprovided in subsection 1 of this section for approval of such tax.Whenever the governing body of any county in which a sales tax has beenimposed in the manner provided by this section receives a petition, signedby ten percent of the registered voters of such county voting in the lastgubernatorial election, calling for an election to repeal such sales tax,the governing body shall submit to the voters of such county a proposal torepeal the sales tax imposed under the provisions of this section. If amajority of the votes cast on the proposal by the registered voters votingthereon are in favor of the proposal to repeal the sales tax, then suchsales tax is repealed. If a majority of the votes cast by the registeredvoters voting thereon are opposed to the proposal to repeal the sales tax,then such sales tax shall remain in effect.
5. The sales tax imposed under the provisions of this section shallimpose upon all sellers a tax for the privilege of engaging in the businessof selling tangible personal property or rendering taxable services atretail to the extent and in the manner provided in sections 144.010 to144.525, RSMo, and the rules and regulations of the director of revenueissued pursuant thereto; except that the rate of the tax shall be the rateapproved pursuant to this section. The amount reported and returned to thedirector of revenue by the seller shall be computed on the basis of thecombined rate of the tax imposed by sections 144.010 to 144.525, RSMo, andthe tax imposed by this section, plus any amounts imposed under otherprovisions of law.
6. After the effective date of any tax imposed under the provisionsof this section, the director of revenue shall perform all functionsincident to the administration, collection, enforcement, and operation ofthe tax, and the director of revenue shall collect in addition to the salestax for the state of Missouri the additional tax authorized under theauthority of this section. The tax imposed under this section and the taximposed under the sales tax law of the state of Missouri shall be collectedtogether and reported upon such forms and under such administrative rulesand regulations as may be prescribed by the director of revenue. In orderto permit sellers required to collect and report the sales tax to collectthe amount required to be reported and remitted, but not to change therequirements of reporting or remitting tax or to serve as a levy of thetax, and in order to avoid fractions of pennies, the applicable provisionsof section 144.285, RSMo, shall apply to all taxable transactions.
7. All applicable provisions contained in sections 144.010 to144.525, RSMo, governing the state sales tax and section 32.057, RSMo, theuniform confidentiality provision, shall apply to the collection of the taximposed by this section, except as modified in this section. Allexemptions granted to agencies of government, organizations, persons and tothe sale of certain articles and items of tangible personal property andtaxable services under the provisions of sections 144.010 to 144.525, RSMo,are hereby made applicable to the imposition and collection of the taximposed by this section. The same sales tax permit, exemption certificateand retail certificate required by sections 144.010 to 144.525, RSMo, forthe administration 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 thedirector of revenue may prescribe a form of exemption certificate for anexemption from the tax imposed by this section. All discounts allowed theretailer under the provisions of the state sales tax law for the collectionof and for payment of taxes under chapter 144, RSMo, are hereby allowed andmade applicable to any taxes collected under the provisions of thissection. The penalties provided in section 32.057, RSMo, and sections144.010 to 144.525, RSMo, for a violation of those sections are hereby madeapplicable to violations of this section.
8. For the purposes of a sales tax imposed pursuant to this section,all retail sales shall be deemed to be consummated at the place of businessof the retailer, except for tangible personal property sold which isdelivered by the retailer or his agent to an out-of-state destination or toa common carrier for delivery to an out-of-state destination and except forthe sale of motor vehicles, trailers, boats and outboard motors, which isprovided for in subsection 12 of this section. 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 must be forwarded elsewhere for acceptance,approval of credit, shipment or billing. A sale by a retailer's employeeshall be deemed to be consummated at the place of business from which heworks.
9. All sales taxes collected by the director of revenue under thissection on behalf of any transit authority, less one percent for cost ofcollection which shall be deposited in the state's general revenue fundafter payment of premiums for surety bonds as provided in this section,shall be deposited in the state treasury in a special trust fund, which ishereby created, to be known as the "County Transit Authority Sales TaxTrust Fund". The moneys in the county transit authority sales tax trustfund shall not be deemed to be state funds and shall not be commingled withany funds of the state. The director of revenue shall keep accuraterecords of the amount of money in the trust fund which was collected ineach transit authority imposing a sales tax under this section, and therecords shall be open to the inspection of officers of the county and thepublic. Not later than the tenth day of each month the director of revenueshall distribute all moneys deposited in the trust fund during thepreceding month to the transit authority which levied the tax.
10. The director of revenue may authorize the state treasurer to makerefunds from the amounts in the trust fund and credited to any transitauthority for erroneous payments and overpayments made, and may authorizethe state treasurer to redeem dishonored checks and drafts deposited to thecredit of such transit authorities. If any transit authority abolishes thetax, the transit authority shall notify the director of revenue of theaction at least ninety days prior to the effective date of the repeal andthe director of revenue may order retention in the trust fund, for a periodof one year, of two percent of the amount collected after receipt of suchnotice to cover possible refunds or overpayment of the tax and to redeemdishonored checks and drafts deposited to the credit of such accounts.After one year has elapsed after the effective date of abolition of the taxin such transit authority, the director of revenue shall authorize thestate treasurer to remit the balance in the account to the transitauthority and close the account of that transit authority. The director ofrevenue shall notify each transit authority of each instance of any amountrefunded or any check redeemed from receipts due the transit authority.The director of revenue shall annually report on his management of thetrust fund and administration of the sales taxes authorized by thissection. He shall provide each transit authority imposing the taxauthorized by this section with a detailed accounting of the source of allfunds received by him for the transit authority.
11. The director of revenue and any of his deputies, assistants andemployees who shall have any duties or responsibilities in connection withthe collection, deposit, transfer, transmittal, disbursement, safekeeping,accounting, or recording of funds which come into the hands of the directorof revenue under the provisions of this section shall enter a surety bondor bonds payable to any and all transit authorities in whose behalf suchfunds have been collected under this section in the amount of one hundredthousand dollars; but the director of revenue may enter into a blanket bondor bonds covering himself and all such deputies, assistants and employees.The cost of the premium or premiums for the surety bond or bonds shall bepaid by the director of revenue from the share of the collection retainedby the director of revenue for the benefit of the state.
12. Sales taxes imposed pursuant to this section and use taxes on thepurchase and sale of motor vehicles, trailers, boats, and outboard motorsshall not be collected and remitted by the seller, but shall be collectedby the director of revenue at the time application is made for acertificate of title, if the address of the applicant is within a countywhere a sales tax is imposed under this section. The amounts so collected,less the one percent collection cost, shall be deposited in the countytransit authority sales tax trust fund. The purchase or sale of motorvehicles, trailers, boats, and outboard motors shall be deemed to beconsummated at the address of the applicant. As used in this subsection,the term "boat" shall only include motorboats and vessels as the terms"motorboat" and "vessel" are defined in section 306.010, RSMo.
13. In any county where the transit authority sales tax has beenimposed, if any person is delinquent in the payment of the amount requiredto be paid by him under this section or in the event a determination hasbeen made against him for taxes and penalty under this section, thelimitation for bringing suit for the collection of the delinquent tax andpenalty shall be the same as that provided in sections 144.010 to 144.525,RSMo. Where the director of revenue has determined that suit must be filedagainst any person for the collection of delinquent taxes due the stateunder the state sales tax law, and where such person is also delinquent inpayment of taxes under this section, the director of revenue shall notifythe transit authority to which delinquent taxes are due under this sectionby United States registered mail or certified mail at least ten days beforeturning the case over to the attorney general. The transit authority,acting through its attorney, may join in such suit as a party plaintiff toseek a judgment for the delinquent taxes and penalty due such transitauthority. In the event any person fails or refuses to pay the amount ofany sales tax due under this section, the director of revenue shallpromptly notify the transit authority to which the tax would be due so thatappropriate action may be taken by the transit authority.
14. 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 bythis section, the director of revenue shall permit the transit authority tojoin in any sale of property to pay the delinquent taxes and penalties duethe state and to the transit authority under this section. The proceedsfrom such sale shall first be applied to all sums due the state, and theremainder, if any, shall be applied to all sums due such transit authorityunder this section.
15. The transit authority created under the provisions of sections238.400 to 238.412 shall notify any and all affected businesses of thechange in tax rate caused by the imposition of the tax authorized bysections 238.400 to 238.412.
16. In the event that any transit authority in any county with acharter form of government and with more than two hundred fifty thousandbut fewer than three hundred fifty thousand inhabitants submits a proposalin any election to increase the sales tax under this section, and suchproposal is approved by the voters, the county shall be reimbursed for thecosts of submitting such proposal from the funds derived from the taxlevied under this section.
238.410. 1. Any county transit authority established pursuant tosection 238.400 may impose a sales tax of up to one percent on all retailsales made in such county which are subject to taxation under theprovisions of sections 144.010 to 144.525, RSMo. The tax authorized bythis section shall be in addition to any and all other sales taxes allowedby law, except that no sales tax imposed under the provisions of thissection shall be effective unless the governing body of the county, onbehalf of the transit authority, submits to the voters of the county, at acounty or state general, primary or special election, a proposal toauthorize the transit authority to impose a tax.
2. The ballot of submission shall contain, but need not be limitedto, the following language:
Shall the . . . . . . . . . Transit Authority impose a countywidesales tax of . . . . . . . . (insert amount) in order to provide revenuesfor the operation of transportation facilities operated by the transitauthority?
â ã YES â ã NO
If you are in favor of the question, place an "X" in the box opposite"YES". If you are opposed to the question, place an "X" in the boxopposite "NO".
If a majority of the votes cast on the proposal by the qualified votersvoting thereon are in favor of the proposal, then the tax shall becomeeffective on the first day of the second calendar quarter followingnotification to the department of revenue of adoption of the tax. If amajority of the votes cast by the qualified voters voting are opposed tothe proposal, then the transit authority shall have no power to impose thesales tax authorized by this section unless and until another proposal toauthorize the transit authority to impose the sales tax authorized by thissection has been submitted and such proposal is approved by a majority ofthe qualified voters voting thereon.
3. All revenue received by the transit authority from the taxauthorized under the provisions of this section shall be deposited in aspecial trust fund and shall be used solely by the transit authority forconstruction, purchase, lease, maintenance and operation of transportationfacilities located within the county for so long as the tax shall remain ineffect. Any funds in such special trust fund which are not needed forcurrent expenditures may be invested by the transit authority in accordancewith applicable laws relating to the investment of county funds.
4. No transit authority imposing a sales tax pursuant to this sectionmay repeal or amend such sales tax unless such repeal or amendment issubmitted to and approved by the voters of the county in the same manner asprovided in subsection 1 of this section for approval of such tax.Whenever the governing body of any county in which a sales tax has beenimposed in the manner provided by this section receives a petition, signedby ten percent of the registered voters of such county voting in the lastgubernatorial election, calling for an election to repeal such sales tax,the governing body shall submit to the voters of such county a proposal torepeal the sales tax imposed under the provisions of this section. If amajority of the votes cast on the proposal by the registered voters votingthereon are in favor of the proposal to repeal the sales tax, then suchsales tax is repealed. If a majority of the votes cast by the registeredvoters voting thereon are opposed to the proposal to repeal the sales tax,then such sales tax shall remain in effect.
5. The sales tax imposed under the provisions of this section shallimpose upon all sellers a tax for the privilege of engaging in the businessof selling tangible personal property or rendering taxable services atretail to the extent and in the manner provided in sections 144.010 to144.525, RSMo, and the rules and regulations of the director of revenueissued pursuant thereto; except that the rate of the tax shall be the rateapproved pursuant to this section. The amount reported and returned to thedirector of revenue by the seller shall be computed on the basis of thecombined rate of the tax imposed by sections 144.010 to 144.525, RSMo, andthe tax imposed by this section, plus any amounts imposed under otherprovisions of law.
6. After the effective date of any tax imposed under the provisionsof this section, the director of revenue shall perform all functionsincident to the administration, collection, enforcement, and operation ofthe tax, and the director of revenue shall collect in addition to the salestax for the state of Missouri the additional tax authorized under theauthority of this section. The tax imposed under this section and the taximposed under the sales tax law of the state of Missouri shall be collectedtogether and reported upon such forms and under such administrative rulesand regulations as may be prescribed by the director of revenue. In orderto permit sellers required to collect and report the sales tax to collectthe amount required to be reported and remitted, but not to change therequirements of reporting or remitting tax or to serve as a levy of thetax, and in order to avoid fractions of pennies, the applicable provisionsof section 144.285, RSMo, shall apply to all taxable transactions.
7. All applicable provisions contained in sections 144.010 to144.525, RSMo, governing the state sales tax and section 32.057, RSMo, theuniform confidentiality provision, shall apply to the collection of the taximposed by this section, except as modified in this section. Allexemptions granted to agencies of government, organizations, persons and tothe sale of certain articles and items of tangible personal property andtaxable services under the provisions of sections 144.010 to 144.525, RSMo,are hereby made applicable to the imposition and collection of the taximposed by this section. The same sales tax permit, exemption certificateand retail certificate required by sections 144.010 to 144.525, RSMo, forthe administration 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 thedirector of revenue may prescribe a form of exemption certificate for anexemption from the tax imposed by this section. All discounts allowed theretailer under the provisions of the state sales tax law for the collectionof and for payment of taxes under chapter 144, RSMo, are hereby allowed andmade applicable to any taxes collected under the provisions of thissection. The penalties provided in section 32.057, RSMo, and sections144.010 to 144.525, RSMo, for a violation of those sections are hereby madeapplicable to violations of this section.
8. For the purposes of a sales tax imposed pursuant to this section,all retail sales shall be deemed to be consummated at the place of businessof the retailer, except for tangible personal property sold which isdelivered by the retailer or his agent to an out-of-state destination or toa common carrier for delivery to an out-of-state destination and except forthe sale of motor vehicles, trailers, boats and outboard motors, which isprovided for in subsection 12 of this section. 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 must be forwarded elsewhere for acceptance,approval of credit, shipment or billing. A sale by a retailer's employeeshall be deemed to be consummated at the place of business from which heworks.
9. All sales taxes collected by the director of revenue under thissection on behalf of any transit authority, less one percent for cost ofcollection which shall be deposited in the state's general revenue fundafter payment of premiums for surety bonds as provided in this section,shall be deposited in the state treasury in a special trust fund, which ishereby created, to be known as the "County Transit Authority Sales TaxTrust Fund". The moneys in the county transit authority sales tax trustfund shall not be deemed to be state funds and shall not be commingled withany funds of the state. The director of revenue shall keep accuraterecords of the amount of money in the trust fund which was collected ineach transit authority imposing a sales tax under this section, and therecords shall be open to the inspection of officers of the county and thepublic. Not later than the tenth day of each month the director of revenueshall distribute all moneys deposited in the trust fund during thepreceding month to the transit authority which levied the tax.
10. The director of revenue may authorize the state treasurer to makerefunds from the amounts in the trust fund and credited to any transitauthority for erroneous payments and overpayments made, and may authorizethe state treasurer to redeem dishonored checks and drafts deposited to thecredit of such transit authorities. If any transit authority abolishes thetax, the transit authority shall notify the director of revenue of theaction at least ninety days prior to the effective date of the repeal andthe director of revenue may order retention in the trust fund, for a periodof one year, of two percent of the amount collected after receipt of suchnotice to cover possible refunds or overpayment of the tax and to redeemdishonored checks and drafts deposited to the credit of such accounts.After one year has elapsed after the effective date of abolition of the taxin such transit authority, the director of revenue shall authorize thestate treasurer to remit the balance in the account to the transitauthority and close the account of that transit authority. The director ofrevenue shall notify each transit authority of each instance of any amountrefunded or any check redeemed from receipts due the transit authority.The director of revenue shall annually report on his management of thetrust fund and administration of the sales taxes authorized by thissection. He shall provide each transit authority imposing the taxauthorized by this section with a detailed accounting of the source of allfunds received by him for the transit authority.
11. The director of revenue and any of his deputies, assistants andemployees who shall have any duties or responsibilities in connection withthe collection, deposit, transfer, transmittal, disbursement, safekeeping,accounting, or recording of funds which come into the hands of the directorof revenue under the provisions of this section shall enter a surety bondor bonds payable to any and all transit authorities in whose behalf suchfunds have been collected under this section in the amount of one hundredthousand dollars; but the director of revenue may enter into a blanket bondor bonds covering himself and all such deputies, assistants and employees.The cost of the premium or premiums for the surety bond or bonds shall bepaid by the director of revenue from the share of the collection retainedby the director of revenue for the benefit of the state.
12. Sales taxes imposed pursuant to this section and use taxes on thepurchase and sale of motor vehicles, trailers, boats, and outboard motorsshall not be collected and remitted by the seller, but shall be collectedby the director of revenue at the time application is made for acertificate of title, if the address of the applicant is within a countywhere a sales tax is imposed under this section. The amounts so collected,less the one percent collection cost, shall be deposited in the countytransit authority sales tax trust fund. The purchase or sale of motorvehicles, trailers, boats, and outboard motors shall be deemed to beconsummated at the address of the applicant. As used in this subsection,the term "boat" shall only include motorboats and vessels as the terms"motorboat" and "vessel" are defined in section 306.010, RSMo.
13. In any county where the transit authority sales tax has beenimposed, if any person is delinquent in the payment of the amount requiredto be paid by him under this section or in the event a determination hasbeen made against him for taxes and penalty under this section, thelimitation for bringing suit for the collection of the delinquent tax andpenalty shall be the same as that provided in sections 144.010 to 144.525,RSMo. Where the director of revenue has determined that suit must be filedagainst any person for the collection of delinquent taxes due the stateunder the state sales tax law, and where such person is also delinquent inpayment of taxes under this section, the director of revenue shall notifythe transit authority to which delinquent taxes are due under this sectionby United States registered mail or certified mail at least ten days beforeturning the case over to the attorney general. The transit authority,acting through its attorney, may join in such suit as a party plaintiff toseek a judgment for the delinquent taxes and penalty due such transitauthority. In the event any person fails or refuses to pay the amount ofany sales tax due under this section, the director of revenue shallpromptly notify the transit authority to which the tax would be due so thatappropriate action may be taken by the transit authority.
14. 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 bythis section, the director of revenue shall permit the transit authority tojoin in any sale of property to pay the delinquent taxes and penalties duethe state and to the transit authority under this section. The proceedsfrom such sale shall first be applied to all sums due the state, and theremainder, if any, shall be applied to all sums due such transit authorityunder this section.
15. The transit authority created under the provisions of sections238.400 to 238.412 shall notify any and all affected businesses of thechange in tax rate caused by the imposition of the tax authorized bysections 238.400 to 238.412.
16. In the event that any transit authority in any county with acharter form of government and with more than two hundred fifty thousandbut fewer than three hundred fifty thousand inhabitants submits a proposalin any election to increase the sales tax under this section, and suchproposal is approved by the voters, the county shall be reimbursed for thecosts of submitting such proposal from the funds derived from the taxlevied under this section.
238.410. 1. Any county transit authority established pursuant tosection 238.400 may impose a sales tax of up to one percent on all retailsales made in such county which are subject to taxation under theprovisions of sections 144.010 to 144.525, RSMo. The tax authorized bythis section shall be in addition to any and all other sales taxes allowedby law, except that no sales tax imposed under the provisions of thissection shall be effective unless the governing body of the county, onbehalf of the transit authority, submits to the voters of the county, at acounty or state general, primary or special election, a proposal toauthorize the transit authority to impose a tax.
2. The ballot of submission shall contain, but need not be limitedto, the following language:
Shall the . . . . . . . . . Transit Authority impose a countywidesales tax of . . . . . . . . (insert amount) in order to provide revenuesfor the operation of transportation facilities operated by the transitauthority?
â ã YES â ã NO
If you are in favor of the question, place an "X" in the box opposite"YES". If you are opposed to the question, place an "X" in the boxopposite "NO".
If a majority of the votes cast on the proposal by the qualified votersvoting thereon are in favor of the proposal, then the tax shall becomeeffective on the first day of the second calendar quarter followingnotification to the department of revenue of adoption of the tax. If amajority of the votes cast by the qualified voters voting are opposed tothe proposal, then the transit authority shall have no power to impose thesales tax authorized by this section unless and until another proposal toauthorize the transit authority to impose the sales tax authorized by thissection has been submitted and such proposal is approved by a majority ofthe qualified voters voting thereon.
3. All revenue received by the transit authority from the taxauthorized under the provisions of this section shall be deposited in aspecial trust fund and shall be used solely by the transit authority forconstruction, purchase, lease, maintenance and operation of transportationfacilities located within the county for so long as the tax shall remain ineffect. Any funds in such special trust fund which are not needed forcurrent expenditures may be invested by the transit authority in accordancewith applicable laws relating to the investment of county funds.
4. No transit authority imposing a sales tax pursuant to this sectionmay repeal or amend such sales tax unless such repeal or amendment issubmitted to and approved by the voters of the county in the same manner asprovided in subsection 1 of this section for approval of such tax.Whenever the governing body of any county in which a sales tax has beenimposed in the manner provided by this section receives a petition, signedby ten percent of the registered voters of such county voting in the lastgubernatorial election, calling for an election to repeal such sales tax,the governing body shall submit to the voters of such county a proposal torepeal the sales tax imposed under the provisions of this section. If amajority of the votes cast on the proposal by the registered voters votingthereon are in favor of the proposal to repeal the sales tax, then suchsales tax is repealed. If a majority of the votes cast by the registeredvoters voting thereon are opposed to the proposal to repeal the sales tax,then such sales tax shall remain in effect.
5. The sales tax imposed under the provisions of this section shallimpose upon all sellers a tax for the privilege of engaging in the businessof selling tangible personal property or rendering taxable services atretail to the extent and in the manner provided in sections 144.010 to144.525, RSMo, and the rules and regulations of the director of revenueissued pursuant thereto; except that the rate of the tax shall be the rateapproved pursuant to this section. The amount reported and returned to thedirector of revenue by the seller shall be computed on the basis of thecombined rate of the tax imposed by sections 144.010 to 144.525, RSMo, andthe tax imposed by this section, plus any amounts imposed under otherprovisions of law.
6. After the effective date of any tax imposed under the provisionsof this section, the director of revenue shall perform all functionsincident to the administration, collection, enforcement, and operation ofthe tax, and the director of revenue shall collect in addition to the salestax for the state of Missouri the additional tax authorized under theauthority of this section. The tax imposed under this section and the taximposed under the sales tax law of the state of Missouri shall be collectedtogether and reported upon such forms and under such administrative rulesand regulations as may be prescribed by the director of revenue. In orderto permit sellers required to collect and report the sales tax to collectthe amount required to be reported and remitted, but not to change therequirements of reporting or remitting tax or to serve as a levy of thetax, and in order to avoid fractions of pennies, the applicable provisionsof section 144.285, RSMo, shall apply to all taxable transactions.
7. All applicable provisions contained in sections 144.010 to144.525, RSMo, governing the state sales tax and section 32.057, RSMo, theuniform confidentiality provision, shall apply to the collection of the taximposed by this section, except as modified in this section. Allexemptions granted to agencies of government, organizations, persons and tothe sale of certain articles and items of tangible personal property andtaxable services under the provisions of sections 144.010 to 144.525, RSMo,are hereby made applicable to the imposition and collection of the taximposed by this section. The same sales tax permit, exemption certificateand retail certificate required by sections 144.010 to 144.525, RSMo, forthe administration 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 thedirector of revenue may prescribe a form of exemption certificate for anexemption from the tax imposed by this section. All discounts allowed theretailer under the provisions of the state sales tax law for the collectionof and for payment of taxes under chapter 144, RSMo, are hereby allowed andmade applicable to any taxes collected under the provisions of thissection. The penalties provided in section 32.057, RSMo, and sections144.010 to 144.525, RSMo, for a violation of those sections are hereby madeapplicable to violations of this section.
8. For the purposes of a sales tax imposed pursuant to this section,all retail sales shall be deemed to be consummated at the place of businessof the retailer, except for tangible personal property sold which isdelivered by the retailer or his agent to an out-of-state destination or toa common carrier for delivery to an out-of-state destination and except forthe sale of motor vehicles, trailers, boats and outboard motors, which isprovided for in subsection 12 of this section. 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 must be forwarded elsewhere for acceptance,approval of credit, shipment or billing. A sale by a retailer's employeeshall be deemed to be consummated at the place of business from which heworks.
9. All sales taxes collected by the director of revenue under thissection on behalf of any transit authority, less one percent for cost ofcollection which shall be deposited in the state's general revenue fundafter payment of premiums for surety bonds as provided in this section,shall be deposited in the state treasury in a special trust fund, which ishereby created, to be known as the "County Transit Authority Sales TaxTrust Fund". The moneys in the county transit authority sales tax trustfund shall not be deemed to be state funds and shall not be commingled withany funds of the state. The director of revenue shall keep accuraterecords of the amount of money in the trust fund which was collected ineach transit authority imposing a sales tax under this section, and therecords shall be open to the inspection of officers of the county and thepublic. Not later than the tenth day of each month the director of revenueshall distribute all moneys deposited in the trust fund during thepreceding month to the transit authority which levied the tax.
10. The director of revenue may authorize the state treasurer to makerefunds from the amounts in the trust fund and credited to any transitauthority for erroneous payments and overpayments made, and may authorizethe state treasurer to redeem dishonored checks and drafts deposited to thecredit of such transit authorities. If any transit authority abolishes thetax, the transit authority shall notify the director of revenue of theaction at least ninety days prior to the effective date of the repeal andthe director of revenue may order retention in the trust fund, for a periodof one year, of two percent of the amount collected after receipt of suchnotice to cover possible refunds or overpayment of the tax and to redeemdishonored checks and drafts deposited to the credit of such accounts.After one year has elapsed after the effective date of abolition of the taxin such transit authority, the director of revenue shall authorize thestate treasurer to remit the balance in the account to the transitauthority and close the account of that transit authority. The director ofrevenue shall notify each transit authority of each instance of any amountrefunded or any check redeemed from receipts due the transit authority.The director of revenue shall annually report on his management of thetrust fund and administration of the sales taxes authorized by thissection. He shall provide each transit authority imposing the taxauthorized by this section with a detailed accounting of the source of allfunds received by him for the transit authority.
11. The director of revenue and any of his deputies, assistants andemployees who shall have any duties or responsibilities in connection withthe collection, deposit, transfer, transmittal, disbursement, safekeeping,accounting, or recording of funds which come into the hands of the directorof revenue under the provisions of this section shall enter a surety bondor bonds payable to any and all transit authorities in whose behalf suchfunds have been collected under this section in the amount of one hundredthousand dollars; but the director of revenue may enter into a blanket bondor bonds covering himself and all such deputies, assistants and employees.The cost of the premium or premiums for the surety bond or bonds shall bepaid by the director of revenue from the share of the collection retainedby the director of revenue for the benefit of the state.
12. Sales taxes imposed pursuant to this section and use taxes on thepurchase and sale of motor vehicles, trailers, boats, and outboard motorsshall not be collected and remitted by the seller, but shall be collectedby the director of revenue at the time application is made for acertificate of title, if the address of the applicant is within a countywhere a sales tax is imposed under this section. The amounts so collected,less the one percent collection cost, shall be deposited in the countytransit authority sales tax trust fund. The purchase or sale of motorvehicles, trailers, boats, and outboard motors shall be deemed to beconsummated at the address of the applicant. As used in this subsection,the term "boat" shall only include motorboats and vessels as the terms"motorboat" and "vessel" are defined in section 306.010, RSMo.
13. In any county where the transit authority sales tax has beenimposed, if any person is delinquent in the payment of the amount requiredto be paid by him under this section or in the event a determination hasbeen made against him for taxes and penalty under this section, thelimitation for bringing suit for the collection of the delinquent tax andpenalty shall be the same as that provided in sections 144.010 to 144.525,RSMo. Where the director of revenue has determined that suit must be filedagainst any person for the collection of delinquent taxes due the stateunder the state sales tax law, and where such person is also delinquent inpayment of taxes under this section, the director of revenue shall notifythe transit authority to which delinquent taxes are due under this sectionby United States registered mail or certified mail at least ten days beforeturning the case over to the attorney general. The transit authority,acting through its attorney, may join in such suit as a party plaintiff toseek a judgment for the delinquent taxes and penalty due such transitauthority. In the event any person fails or refuses to pay the amount ofany sales tax due under this section, the director of revenue shallpromptly notify the transit authority to which the tax would be due so thatappropriate action may be taken by the transit authority.
14. 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 bythis section, the director of revenue shall permit the transit authority tojoin in any sale of property to pay the delinquent taxes and penalties duethe state and to the transit authority under this section. The proceedsfrom such sale shall first be applied to all sums due the state, and theremainder, if any, shall be applied to all sums due such transit authorityunder this section.
15. The transit authority created under the provisions of sections238.400 to 238.412 shall notify any and all affected businesses of thechange in tax rate caused by the imposition of the tax authorized bysections 238.400 to 238.412.
16. In the event that any transit authority in any county with acharter form of government and with more than two hundred fifty thousandbut fewer than three hundred fifty thousand inhabitants submits a proposalin any election to increase the sales tax under this section, and suchproposal is approved by the voters, the county shall be reimbursed for thecosts of submitting such proposal from the funds derived from the taxlevied under this section.
