Additional sales tax, certain cities--ballot, form--fire protectionsales tax trust fund, deposit of funds--abolition of tax,procedure--dissolution of district, effect.
321.242. 1. The governing body of any fire protection district whichoperates within and has boundaries identical to a city with a population ofat least thirty thousand but not more than thirty-five thousand inhabitantswhich is located in a county of the first classification, excluding acounty of the first classification having a population in excess of ninehundred thousand, or the governing body of any municipality having amunicipal fire department may impose a sales tax in an amount of up toone-fourth of one percent on all retail sales made in such fire protectiondistrict or municipality which are subject to taxation pursuant to 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 pursuant to the provisions of thissection shall be effective unless the governing body of the fire protectiondistrict or municipality submits to the voters of such fire protectiondistrict or municipality, at a county or state general, primary or specialelection, a proposal to authorize the governing body of the fire protectiondistrict or municipality to impose a tax.
2. The ballot of submission shall contain, but need not be limitedto, the following language:
Shall .................. (insert name of district or municipality)impose a sales tax of ............. (insert rate of tax) for the purpose ofproviding revenues for the operation of the ............... (insert fireprotection district or municipal fire department)? â ã Yes â ã No
If a majority of the votes cast on the proposal by the qualified votersvoting thereon are in favor of the proposal, then the sales tax authorizedin this section shall be in effect. If a majority of the votes cast by thequalified voters voting are opposed to the proposal, then the governingbody of the fire protection district or municipality shall not impose thesales tax authorized in this section unless and until the governing body ofsuch fire protection district or municipality resubmits a proposal toauthorize the governing body of the fire protection district ormunicipality to impose the sales tax authorized by this section and suchproposal is approved by a majority of the qualified voters voting thereon.
3. All revenue received by a fire protection district or municipalityfrom the tax authorized pursuant to the provisions of this section shall bedeposited in a special trust fund and shall be used solely for theoperation of the fire protection district or the municipal fire department.
4. All sales taxes collected by the director of revenue pursuant tothis section on behalf of any fire protection district or municipality,less one percent for cost of collection which shall be deposited in thestate's general revenue fund after payment of premiums for surety bonds asprovided in section 32.087, RSMo, shall be deposited in a special trustfund, which is hereby created, to be known as the "Fire Protection SalesTax Trust Fund". Any moneys in the fire protection district sales taxtrust fund created prior to August 28, 1999, shall be transferred to thefire protection sales tax trust fund. The moneys in the fire protectionsales tax trust fund shall not be deemed to be state funds and shall not becommingled with any funds of the state. The director of revenue shall keepaccurate records of the amount of money in the trust fund and of theamounts which were collected in each fire protection district ormunicipality imposing a sales tax pursuant to this section, and the recordsshall be open to the inspection of officers of the fire protection districtor municipality and the public. Not later than the tenth day of eachmonth, the director of revenue shall distribute all moneys deposited in thetrust fund during the preceding month to the fire protection district ormunicipality which levied the tax. Such funds shall be deposited with thetreasurer of each such fire protection district or municipality, and allexpenditures of funds arising from the fire protection sales tax trust fundshall be for the operation of the fire protection district or the municipalfire department and for no other purpose.
5. The director of revenue may authorize the state treasurer to makerefunds from the amounts in the trust fund and credited to any fireprotection district or municipality for erroneous payments and overpaymentsmade and may redeem dishonored checks and drafts deposited to the credit ofsuch fire protection districts or municipalities. If any fire protectiondistrict or municipality abolishes the tax, the fire protection district ormunicipality shall notify the director of revenue of the action at leastninety days prior to the effective date of the repeal and the director ofrevenue may order retention in the trust fund, for a period of one year, oftwo percent of the amount collected after receipt of such notice to coverpossible refunds or overpayment of the tax and to redeem dishonored checksand drafts deposited to the credit of such accounts. After one year haselapsed after the effective date of abolition of the tax in such fireprotection district or municipality, the director of revenue shall remitthe balance in the account to the fire protection district or municipalityand close the account of that fire protection district or municipality.The director of revenue shall notify each fire protection district ormunicipality of each instance of any amount refunded or any check redeemedfrom receipts due the fire protection district or municipality. In theevent a tax within a fire protection district is approved pursuant to thissection, and such fire protection district is dissolved, if the boundariesof the fire protection district are identical to that of the city, the taxshall continue and proceeds shall be distributed to the governing body ofthe city formerly containing the fire protection district and the proceedsof the tax shall be used for fire protection services within such city.
6. Except as modified in this section, all provisions of sections32.085 and 32.087, RSMo, shall apply to the tax imposed pursuant to thissection.
Additional sales tax, certain cities--ballot, form--fire protectionsales tax trust fund, deposit of funds--abolition of tax,procedure--dissolution of district, effect.
321.242. 1. The governing body of any fire protection district whichoperates within and has boundaries identical to a city with a population ofat least thirty thousand but not more than thirty-five thousand inhabitantswhich is located in a county of the first classification, excluding acounty of the first classification having a population in excess of ninehundred thousand, or the governing body of any municipality having amunicipal fire department may impose a sales tax in an amount of up toone-fourth of one percent on all retail sales made in such fire protectiondistrict or municipality which are subject to taxation pursuant to 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 pursuant to the provisions of thissection shall be effective unless the governing body of the fire protectiondistrict or municipality submits to the voters of such fire protectiondistrict or municipality, at a county or state general, primary or specialelection, a proposal to authorize the governing body of the fire protectiondistrict or municipality to impose a tax.
2. The ballot of submission shall contain, but need not be limitedto, the following language:
Shall .................. (insert name of district or municipality)impose a sales tax of ............. (insert rate of tax) for the purpose ofproviding revenues for the operation of the ............... (insert fireprotection district or municipal fire department)? â ã Yes â ã No
If a majority of the votes cast on the proposal by the qualified votersvoting thereon are in favor of the proposal, then the sales tax authorizedin this section shall be in effect. If a majority of the votes cast by thequalified voters voting are opposed to the proposal, then the governingbody of the fire protection district or municipality shall not impose thesales tax authorized in this section unless and until the governing body ofsuch fire protection district or municipality resubmits a proposal toauthorize the governing body of the fire protection district ormunicipality to impose the sales tax authorized by this section and suchproposal is approved by a majority of the qualified voters voting thereon.
3. All revenue received by a fire protection district or municipalityfrom the tax authorized pursuant to the provisions of this section shall bedeposited in a special trust fund and shall be used solely for theoperation of the fire protection district or the municipal fire department.
4. All sales taxes collected by the director of revenue pursuant tothis section on behalf of any fire protection district or municipality,less one percent for cost of collection which shall be deposited in thestate's general revenue fund after payment of premiums for surety bonds asprovided in section 32.087, RSMo, shall be deposited in a special trustfund, which is hereby created, to be known as the "Fire Protection SalesTax Trust Fund". Any moneys in the fire protection district sales taxtrust fund created prior to August 28, 1999, shall be transferred to thefire protection sales tax trust fund. The moneys in the fire protectionsales tax trust fund shall not be deemed to be state funds and shall not becommingled with any funds of the state. The director of revenue shall keepaccurate records of the amount of money in the trust fund and of theamounts which were collected in each fire protection district ormunicipality imposing a sales tax pursuant to this section, and the recordsshall be open to the inspection of officers of the fire protection districtor municipality and the public. Not later than the tenth day of eachmonth, the director of revenue shall distribute all moneys deposited in thetrust fund during the preceding month to the fire protection district ormunicipality which levied the tax. Such funds shall be deposited with thetreasurer of each such fire protection district or municipality, and allexpenditures of funds arising from the fire protection sales tax trust fundshall be for the operation of the fire protection district or the municipalfire department and for no other purpose.
5. The director of revenue may authorize the state treasurer to makerefunds from the amounts in the trust fund and credited to any fireprotection district or municipality for erroneous payments and overpaymentsmade and may redeem dishonored checks and drafts deposited to the credit ofsuch fire protection districts or municipalities. If any fire protectiondistrict or municipality abolishes the tax, the fire protection district ormunicipality shall notify the director of revenue of the action at leastninety days prior to the effective date of the repeal and the director ofrevenue may order retention in the trust fund, for a period of one year, oftwo percent of the amount collected after receipt of such notice to coverpossible refunds or overpayment of the tax and to redeem dishonored checksand drafts deposited to the credit of such accounts. After one year haselapsed after the effective date of abolition of the tax in such fireprotection district or municipality, the director of revenue shall remitthe balance in the account to the fire protection district or municipalityand close the account of that fire protection district or municipality.The director of revenue shall notify each fire protection district ormunicipality of each instance of any amount refunded or any check redeemedfrom receipts due the fire protection district or municipality. In theevent a tax within a fire protection district is approved pursuant to thissection, and such fire protection district is dissolved, if the boundariesof the fire protection district are identical to that of the city, the taxshall continue and proceeds shall be distributed to the governing body ofthe city formerly containing the fire protection district and the proceedsof the tax shall be used for fire protection services within such city.
6. Except as modified in this section, all provisions of sections32.085 and 32.087, RSMo, shall apply to the tax imposed pursuant to thissection.
Additional sales tax, certain cities--ballot, form--fire protectionsales tax trust fund, deposit of funds--abolition of tax,procedure--dissolution of district, effect.
321.242. 1. The governing body of any fire protection district whichoperates within and has boundaries identical to a city with a population ofat least thirty thousand but not more than thirty-five thousand inhabitantswhich is located in a county of the first classification, excluding acounty of the first classification having a population in excess of ninehundred thousand, or the governing body of any municipality having amunicipal fire department may impose a sales tax in an amount of up toone-fourth of one percent on all retail sales made in such fire protectiondistrict or municipality which are subject to taxation pursuant to 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 pursuant to the provisions of thissection shall be effective unless the governing body of the fire protectiondistrict or municipality submits to the voters of such fire protectiondistrict or municipality, at a county or state general, primary or specialelection, a proposal to authorize the governing body of the fire protectiondistrict or municipality to impose a tax.
2. The ballot of submission shall contain, but need not be limitedto, the following language:
Shall .................. (insert name of district or municipality)impose a sales tax of ............. (insert rate of tax) for the purpose ofproviding revenues for the operation of the ............... (insert fireprotection district or municipal fire department)? â ã Yes â ã No
If a majority of the votes cast on the proposal by the qualified votersvoting thereon are in favor of the proposal, then the sales tax authorizedin this section shall be in effect. If a majority of the votes cast by thequalified voters voting are opposed to the proposal, then the governingbody of the fire protection district or municipality shall not impose thesales tax authorized in this section unless and until the governing body ofsuch fire protection district or municipality resubmits a proposal toauthorize the governing body of the fire protection district ormunicipality to impose the sales tax authorized by this section and suchproposal is approved by a majority of the qualified voters voting thereon.
3. All revenue received by a fire protection district or municipalityfrom the tax authorized pursuant to the provisions of this section shall bedeposited in a special trust fund and shall be used solely for theoperation of the fire protection district or the municipal fire department.
4. All sales taxes collected by the director of revenue pursuant tothis section on behalf of any fire protection district or municipality,less one percent for cost of collection which shall be deposited in thestate's general revenue fund after payment of premiums for surety bonds asprovided in section 32.087, RSMo, shall be deposited in a special trustfund, which is hereby created, to be known as the "Fire Protection SalesTax Trust Fund". Any moneys in the fire protection district sales taxtrust fund created prior to August 28, 1999, shall be transferred to thefire protection sales tax trust fund. The moneys in the fire protectionsales tax trust fund shall not be deemed to be state funds and shall not becommingled with any funds of the state. The director of revenue shall keepaccurate records of the amount of money in the trust fund and of theamounts which were collected in each fire protection district ormunicipality imposing a sales tax pursuant to this section, and the recordsshall be open to the inspection of officers of the fire protection districtor municipality and the public. Not later than the tenth day of eachmonth, the director of revenue shall distribute all moneys deposited in thetrust fund during the preceding month to the fire protection district ormunicipality which levied the tax. Such funds shall be deposited with thetreasurer of each such fire protection district or municipality, and allexpenditures of funds arising from the fire protection sales tax trust fundshall be for the operation of the fire protection district or the municipalfire department and for no other purpose.
5. The director of revenue may authorize the state treasurer to makerefunds from the amounts in the trust fund and credited to any fireprotection district or municipality for erroneous payments and overpaymentsmade and may redeem dishonored checks and drafts deposited to the credit ofsuch fire protection districts or municipalities. If any fire protectiondistrict or municipality abolishes the tax, the fire protection district ormunicipality shall notify the director of revenue of the action at leastninety days prior to the effective date of the repeal and the director ofrevenue may order retention in the trust fund, for a period of one year, oftwo percent of the amount collected after receipt of such notice to coverpossible refunds or overpayment of the tax and to redeem dishonored checksand drafts deposited to the credit of such accounts. After one year haselapsed after the effective date of abolition of the tax in such fireprotection district or municipality, the director of revenue shall remitthe balance in the account to the fire protection district or municipalityand close the account of that fire protection district or municipality.The director of revenue shall notify each fire protection district ormunicipality of each instance of any amount refunded or any check redeemedfrom receipts due the fire protection district or municipality. In theevent a tax within a fire protection district is approved pursuant to thissection, and such fire protection district is dissolved, if the boundariesof the fire protection district are identical to that of the city, the taxshall continue and proceeds shall be distributed to the governing body ofthe city formerly containing the fire protection district and the proceedsof the tax shall be used for fire protection services within such city.
6. Except as modified in this section, all provisions of sections32.085 and 32.087, RSMo, shall apply to the tax imposed pursuant to thissection.
