Sales tax for fire protection district--ballot language--fund created,use of moneys (Douglas County).
321.247. 1. In any county of the third classification without atownship form of government and with more than thirteen thousandseventy-five but fewer than thirteen thousand one hundred seventy-fiveinhabitants, the governing body of any fire protection district may imposea sales tax in an amount up to one percent on all retail sales made in suchfire protection district which are subject to taxation pursuant to theprovisions of sections 144.010 to 144.525, RSMo, provided that such salestax shall be accompanied by a reduction in the district's tax rate asdefined in section 137.073, RSMo. The tax authorized by this section shallbe in addition to any and all other sales taxes allowed by law, except thatno sales tax imposed pursuant to the provisions of this section shall beeffective unless the governing body of the fire protection district submitsto the voters of such fire protection district, at a municipal or stategeneral, primary or special election, a proposal to authorize the governingbody of the fire protection district to impose a tax pursuant to thissection.
2. The ballot of submission shall contain, but need not be limitedto, the following language:
Shall ................. (insert name of fire protection district)impose a sales tax of .................... (insert amount up to one)percent for the purpose of providing revenues for the operation of the................... (insert name of fire protection district) and the totalproperty lax levy on properties in the ........................... (insertname of the fire protection district) shall be reduced annually by anamount which reduces property tax revenues by an amount equal to fiftypercent of the previous year's revenue collected from this sales tax?
â ã YES â ã NO
If you are favor of the question, plan an "X" in the box opposite "YES".If you are opposed to the question, place an "X" in the box opposite "NO".
3. If a majority of the votes cast on the proposal by the qualifiedvoters voting thereon are in favor of the proposal, then the sales taxauthorized in this section shall be in effect and the governing body of thefire protection district shall lower the level of its tax rate by an amountwhich reduces property tax revenues by an amount equal to fifty percent ofthe amount of sales tax collected in the preceding year. If a majority ofthe votes cast by the qualified voters voting are opposed to the proposal,then the governing body of the fire protection district shall not imposethe sales tax authorized in this section unless and until the governingbody of such fire protection district resubmits a proposal to authorize thegoverning body of the fire protection district to impose the sales taxauthorized by this section and such proposal is approved by a majority ofthe qualified voters voting thereon.
4. All revenue received by a district from the tax authorizedpursuant to this section shall be deposited in two special trust funds, andbe used solely for the purposes specified in the proposal submittedpursuant to this section for so long as the tax shall remain in effect.
5. Ninety-five percent of the sales taxes collected by the directorof revenue pursuant to this section, 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 section 32.087,RSMo, shall be deposited into the "Ambulance or Fire Protection DistrictSales Tax Trust Fund" pursuant to section 321.552. The remaining fivepercent of the sales taxes collected by the director of revenue pursuant tothis section shall be deposited in a special trust fund*, which is herebycreated, to be known as the "Distressed Fire Protection District Fund".The moneys in the distressed fire protection district fund shall not bedeemed to be state funds and shall not be commingled with any funds of thestate. The director of revenue shall keep accurate records of the amountof money in the trust and the amount collected in each district imposing asales tax pursuant to this section, and the records shall be open toinspection by officers of the county and to the public. Not later than thetenth day of each month the director of revenue shall distribute all moneysdeposited in the trust fund during the preceding month in equal parts tothe governing body of any fire protection district located within anycounty with a charter form of government and with more than one millioninhabitants, with a median household income of seventy percent or less ofthe median household income for the county in which such fire protection islocated; such funds shall be deposited with the board treasurer of eachsuch district.
6. The director of revenue may make refunds from the amounts in thetrust fund and credit any district for erroneous payments and overpaymentsmade, and may redeem dishonored checks and drafts deposited to the creditof such district. If any district abolishes the tax, the district shallnotify the director of revenue of the action at least ninety days prior tothe effective date of the repeal and the director of revenue may orderretention in the trust fund, for a period of one year, of two percent ofthe amount collected after receipt of such notice to cover possible refundsor overpayment of the tax and to redeem dishonored checks and draftsdeposited to the credit of such accounts. After one year has elapsed afterthe effective date of abolition of the tax in such district, the directorof revenue shall remit the balance in the account to the district and closethe account of that district. The director of revenue shall notify eachdistrict of each instance of any amount refunded or any check redeemed fromreceipts due the district.
7. Except as modified in this section, all provisions of sections32.085 and 32.087, RSMo, shall apply to the tax imposed pursuant to thissection.
Sales tax for fire protection district--ballot language--fund created,use of moneys (Douglas County).
321.247. 1. In any county of the third classification without atownship form of government and with more than thirteen thousandseventy-five but fewer than thirteen thousand one hundred seventy-fiveinhabitants, the governing body of any fire protection district may imposea sales tax in an amount up to one percent on all retail sales made in suchfire protection district which are subject to taxation pursuant to theprovisions of sections 144.010 to 144.525, RSMo, provided that such salestax shall be accompanied by a reduction in the district's tax rate asdefined in section 137.073, RSMo. The tax authorized by this section shallbe in addition to any and all other sales taxes allowed by law, except thatno sales tax imposed pursuant to the provisions of this section shall beeffective unless the governing body of the fire protection district submitsto the voters of such fire protection district, at a municipal or stategeneral, primary or special election, a proposal to authorize the governingbody of the fire protection district to impose a tax pursuant to thissection.
2. The ballot of submission shall contain, but need not be limitedto, the following language:
Shall ................. (insert name of fire protection district)impose a sales tax of .................... (insert amount up to one)percent for the purpose of providing revenues for the operation of the................... (insert name of fire protection district) and the totalproperty lax levy on properties in the ........................... (insertname of the fire protection district) shall be reduced annually by anamount which reduces property tax revenues by an amount equal to fiftypercent of the previous year's revenue collected from this sales tax?
â ã YES â ã NO
If you are favor of the question, plan an "X" in the box opposite "YES".If you are opposed to the question, place an "X" in the box opposite "NO".
3. If a majority of the votes cast on the proposal by the qualifiedvoters voting thereon are in favor of the proposal, then the sales taxauthorized in this section shall be in effect and the governing body of thefire protection district shall lower the level of its tax rate by an amountwhich reduces property tax revenues by an amount equal to fifty percent ofthe amount of sales tax collected in the preceding year. If a majority ofthe votes cast by the qualified voters voting are opposed to the proposal,then the governing body of the fire protection district shall not imposethe sales tax authorized in this section unless and until the governingbody of such fire protection district resubmits a proposal to authorize thegoverning body of the fire protection district to impose the sales taxauthorized by this section and such proposal is approved by a majority ofthe qualified voters voting thereon.
4. All revenue received by a district from the tax authorizedpursuant to this section shall be deposited in two special trust funds, andbe used solely for the purposes specified in the proposal submittedpursuant to this section for so long as the tax shall remain in effect.
5. Ninety-five percent of the sales taxes collected by the directorof revenue pursuant to this section, 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 section 32.087,RSMo, shall be deposited into the "Ambulance or Fire Protection DistrictSales Tax Trust Fund" pursuant to section 321.552. The remaining fivepercent of the sales taxes collected by the director of revenue pursuant tothis section shall be deposited in a special trust fund*, which is herebycreated, to be known as the "Distressed Fire Protection District Fund".The moneys in the distressed fire protection district fund shall not bedeemed to be state funds and shall not be commingled with any funds of thestate. The director of revenue shall keep accurate records of the amountof money in the trust and the amount collected in each district imposing asales tax pursuant to this section, and the records shall be open toinspection by officers of the county and to the public. Not later than thetenth day of each month the director of revenue shall distribute all moneysdeposited in the trust fund during the preceding month in equal parts tothe governing body of any fire protection district located within anycounty with a charter form of government and with more than one millioninhabitants, with a median household income of seventy percent or less ofthe median household income for the county in which such fire protection islocated; such funds shall be deposited with the board treasurer of eachsuch district.
6. The director of revenue may make refunds from the amounts in thetrust fund and credit any district for erroneous payments and overpaymentsmade, and may redeem dishonored checks and drafts deposited to the creditof such district. If any district abolishes the tax, the district shallnotify the director of revenue of the action at least ninety days prior tothe effective date of the repeal and the director of revenue may orderretention in the trust fund, for a period of one year, of two percent ofthe amount collected after receipt of such notice to cover possible refundsor overpayment of the tax and to redeem dishonored checks and draftsdeposited to the credit of such accounts. After one year has elapsed afterthe effective date of abolition of the tax in such district, the directorof revenue shall remit the balance in the account to the district and closethe account of that district. The director of revenue shall notify eachdistrict of each instance of any amount refunded or any check redeemed fromreceipts due the district.
7. Except as modified in this section, all provisions of sections32.085 and 32.087, RSMo, shall apply to the tax imposed pursuant to thissection.
Sales tax for fire protection district--ballot language--fund created,use of moneys (Douglas County).
321.247. 1. In any county of the third classification without atownship form of government and with more than thirteen thousandseventy-five but fewer than thirteen thousand one hundred seventy-fiveinhabitants, the governing body of any fire protection district may imposea sales tax in an amount up to one percent on all retail sales made in suchfire protection district which are subject to taxation pursuant to theprovisions of sections 144.010 to 144.525, RSMo, provided that such salestax shall be accompanied by a reduction in the district's tax rate asdefined in section 137.073, RSMo. The tax authorized by this section shallbe in addition to any and all other sales taxes allowed by law, except thatno sales tax imposed pursuant to the provisions of this section shall beeffective unless the governing body of the fire protection district submitsto the voters of such fire protection district, at a municipal or stategeneral, primary or special election, a proposal to authorize the governingbody of the fire protection district to impose a tax pursuant to thissection.
2. The ballot of submission shall contain, but need not be limitedto, the following language:
Shall ................. (insert name of fire protection district)impose a sales tax of .................... (insert amount up to one)percent for the purpose of providing revenues for the operation of the................... (insert name of fire protection district) and the totalproperty lax levy on properties in the ........................... (insertname of the fire protection district) shall be reduced annually by anamount which reduces property tax revenues by an amount equal to fiftypercent of the previous year's revenue collected from this sales tax?
â ã YES â ã NO
If you are favor of the question, plan an "X" in the box opposite "YES".If you are opposed to the question, place an "X" in the box opposite "NO".
3. If a majority of the votes cast on the proposal by the qualifiedvoters voting thereon are in favor of the proposal, then the sales taxauthorized in this section shall be in effect and the governing body of thefire protection district shall lower the level of its tax rate by an amountwhich reduces property tax revenues by an amount equal to fifty percent ofthe amount of sales tax collected in the preceding year. If a majority ofthe votes cast by the qualified voters voting are opposed to the proposal,then the governing body of the fire protection district shall not imposethe sales tax authorized in this section unless and until the governingbody of such fire protection district resubmits a proposal to authorize thegoverning body of the fire protection district to impose the sales taxauthorized by this section and such proposal is approved by a majority ofthe qualified voters voting thereon.
4. All revenue received by a district from the tax authorizedpursuant to this section shall be deposited in two special trust funds, andbe used solely for the purposes specified in the proposal submittedpursuant to this section for so long as the tax shall remain in effect.
5. Ninety-five percent of the sales taxes collected by the directorof revenue pursuant to this section, 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 section 32.087,RSMo, shall be deposited into the "Ambulance or Fire Protection DistrictSales Tax Trust Fund" pursuant to section 321.552. The remaining fivepercent of the sales taxes collected by the director of revenue pursuant tothis section shall be deposited in a special trust fund*, which is herebycreated, to be known as the "Distressed Fire Protection District Fund".The moneys in the distressed fire protection district fund shall not bedeemed to be state funds and shall not be commingled with any funds of thestate. The director of revenue shall keep accurate records of the amountof money in the trust and the amount collected in each district imposing asales tax pursuant to this section, and the records shall be open toinspection by officers of the county and to the public. Not later than thetenth day of each month the director of revenue shall distribute all moneysdeposited in the trust fund during the preceding month in equal parts tothe governing body of any fire protection district located within anycounty with a charter form of government and with more than one millioninhabitants, with a median household income of seventy percent or less ofthe median household income for the county in which such fire protection islocated; such funds shall be deposited with the board treasurer of eachsuch district.
6. The director of revenue may make refunds from the amounts in thetrust fund and credit any district for erroneous payments and overpaymentsmade, and may redeem dishonored checks and drafts deposited to the creditof such district. If any district abolishes the tax, the district shallnotify the director of revenue of the action at least ninety days prior tothe effective date of the repeal and the director of revenue may orderretention in the trust fund, for a period of one year, of two percent ofthe amount collected after receipt of such notice to cover possible refundsor overpayment of the tax and to redeem dishonored checks and draftsdeposited to the credit of such accounts. After one year has elapsed afterthe effective date of abolition of the tax in such district, the directorof revenue shall remit the balance in the account to the district and closethe account of that district. The director of revenue shall notify eachdistrict of each instance of any amount refunded or any check redeemed fromreceipts due the district.
7. Except as modified in this section, all provisions of sections32.085 and 32.087, RSMo, shall apply to the tax imposed pursuant to thissection.
