Missouri HB 1173: Authorizes Hallsville to levy a sales tax whose revenue is dedicated to public safety upon voter approval

Bill Text

FIRST REGULAR SESSION
HOUSE BILL NO. 1173
100TH GENERAL ASSEMBLY
INTRODUCED BY REPRESENTATIVE TOALSON REISCH.
2391H.01I DANA RADEMAN MILLER, Chief Clerk
AN ACT
To repeal section 94.900, RSMo, and to enact in lieu thereof one new section relating to sales
taxes.
Be it enacted by the General Assembly of the state of Missouri, as follows:
Section A. Section 94.900, RSMo, is repealed and one new section enacted in lieu
2 thereof, to be known as section 94.900, to read as follows:
94.900. 1. (1) The governing body of the following cities may impose a tax as provided
2 in this section:
3 (a) Any city of the third classification with more than ten thousand eight hundred but less
4 than ten thousand nine hundred inhabitants located at least partly within a county of the first
5 classification with more than one hundred eighty-four thousand but less than one hundred
6 eighty-eight thousand inhabitants;
7 (b) Any city of the fourth classification with more than four thousand five hundred but
8 fewer than five thousand inhabitants;
9 (c) Any city of the fourth classification with more than eight thousand nine hundred but
10 fewer than nine thousand inhabitants;
11 (d) Any home rule city with more than forty-eight thousand but fewer than forty-nine
12 thousand inhabitants;
13 (e) Any home rule city with more than seventy-three thousand but fewer than
14 seventy-five thousand inhabitants;
15 (f) Any city of the fourth classification with more than thirteen thousand five hundred
16 but fewer than sixteen thousand inhabitants;
EXPLANATION — Matter enclosed in bold-faced brackets [thus] in the above bill is not enacted and is intended
to be omitted from the law. Matter in bold-face type in the above bill is proposed language.

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17 (g) Any city of the fourth classification with more than seven thousand but fewer than
18 eight thousand inhabitants;
19 (h) Any city of the fourth classification with more than four thousand but fewer than four
20 thousand five hundred inhabitants and located in any county of the first classification with more
21 than one hundred fifty thousand but fewer than two hundred thousand inhabitants; [or]
22 (i) Any city of the third classification with more than thirteen thousand but fewer than
23 fifteen thousand inhabitants and located in any county of the third classification without a
24 township form of government and with more than thirty-three thousand but fewer than
25 thirty-seven thousand inhabitants; or
26 (j) Any city of the fourth classification with more than one thousand three hundred
27 fifty but fewer than one thousand five hundred inhabitants and located in any county of
28 the first classification with more than one hundred fifty thousand but fewer than two
29 hundred thousand inhabitants.
30 (2) The governing body of any city listed in subdivision (1) of this subsection is hereby
31 authorized to impose, by ordinance or order, a sales tax in the amount of up to one-half of one
32 percent on all retail sales made in such city which are subject to taxation under the provisions
33 of sections 144.010 to 144.525 for the purpose of improving the public safety for such city,
34 including but not limited to expenditures on equipment, city employee salaries and benefits, and
35 facilities for police, fire and emergency medical providers. The tax authorized by this section
36 shall be in addition to any and all other sales taxes allowed by law, except that no ordinance or
37 order imposing a sales tax pursuant to the provisions of this section shall be effective unless the
38 governing body of the city submits to the voters of the city, at a county or state general, primary
39 or special election, a proposal to authorize the governing body of the city to impose a tax.
40 2. If the proposal submitted involves only authorization to impose the tax authorized by
41 this section, the ballot of submission shall contain, but need not be limited to, the following
42 language:
43 Shall the city of ______ (city's name) impose a citywide sales tax of ______
44 (insert amount) for the purpose of improving the public safety of the city?
45 G YES G NO
46 If you are in favor of the question, place an "X" in the box opposite "YES". If you
47 are opposed to the question, place an "X" in the box opposite "NO".
48
49 If a majority of the votes cast on the proposal by the qualified voters voting thereon are in favor
50 of the proposal submitted pursuant to this subsection, then the ordinance or order and any
51 amendments thereto shall be in effect on the first day of the second calendar quarter after the
52 director of revenue receives notification of adoption of the local sales tax. If a proposal receives

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53 less than the required majority, then the governing body of the city shall have no power to
54 impose the sales tax herein authorized unless and until the governing body of the city shall again
55 have submitted another proposal to authorize the governing body of the city to impose the