Missouri HB 2214: Authorizes cities and fire protection districts to impose a public safety sales tax

Bill Text

SECOND REGULAR SESSION
HOUSE BILL NO. 2214
101ST GENERAL ASSEMBLY
INTRODUCED BY REPRESENTATIVE HURLBERT.
4148H.01I DANA RADEMAN MILLER, Chief Clerk
AN ACT
To repeal sections 94.900, 94.902, 94.903, 144.518, 321.241, 321.242, 321.244, and 321.246,
RSMo, and to enact in lieu thereof four new sections relating to a public safety sales
tax.
Be it enacted by the General Assembly of the state of Missouri, as follows:
SectionA. Sections94.900,94.902,94.903,144.518,321.241,321.242,321.244,and
2 321.246, RSMo, are repealed and four new sections enacted in lieu thereof, to be known as
3 sections 94.905, 144.518, 321.244, and 321.900, to read as follows:
94.905. 1. The governing body of any city is hereby authorized to impose, by
2 ordinanceororder,asalestaxintheamountofuptoone-halfofonepercentonallretail
3 sales made in such city which are subject to taxation under the provisions of sections
4 144.010to144.525forthepurposeofimprovingthepublicsafetyforsuchcityincluding,
5 but not limited to, expenditures on equipment, city employee salaries and benefits, and
6 facilities for police, firefighters, and emergency medical providers. The tax authorized
7 by this sectionshall be in addition to any and all other sales taxes allowed by law, except
8 thatnoordinanceororderimposingasalestaxpursuanttotheprovisionsofthissection
9 shallbeeffectiveunlessthegoverningbodyofthecitysubmitstothevotersofthecity,at
10 a county or state general election, a proposal to authorize the governing body of the city
11 to impose a tax.
12 2. If the proposal submitted involves only authorization to impose the tax
13 authorizedby thissection, theballotofsubmission shall contain,but neednot belimited
14 to, the following language:
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.

15 Shall the city of ______(city's name) impose a citywide sales tax of
16 ______(insert amount) for the purpose of improving the public
17 safety of the city?
18 ; Yes ; No
19 If you are in favor of the question, place an "X" in the box
20 opposite "YES". If you are opposed to the question, place an "X"
21 in the box opposite "NO".
22
23 If a four-sevenths majority of the votes cast on the proposal by the qualified voters
24 voting thereon are in favor of the proposal submitted pursuant to this subsection, the
25 ordinance or order and any amendments thereto shall be in effect on the first day of the
26 secondcalendarquarterafterthedirectorofrevenuereceivesnotificationofadoptionof
27 the local sales tax. If a proposal receives less than the required four-sevenths majority,
28 the governing body of the city shall have no power to impose the sales tax herein
29 authorized unless and until the governing body of the city shall again have submitted
30 another proposal to authorize the governing body of the city to impose the sales tax
31 authorized by this section and such proposal is approved by the required four-sevenths
32 majority of the qualified voters voting thereon. However, in no event shall a proposal
33 pursuant to this section be submitted to the voters sooner than twelve months from the
34 date of the last proposal pursuant to this section.
35 3. Notwithstandinganyprovisionofthissectionoranyotherlawtothecontrary,
36 any city with a public safety sales tax in effect prior to August 28, 2022, may:
37 (1) Continue to impose the public safety sales tax previously authorized; or
38 (2) Impose a new public safety sales tax as provided under this section; however,
39 such city shall not enact a new public safety sales tax under this section without
40 discontinuing any public safety sales tax authorized prior to August 28, 2022.
41 4. The provisions of this section shall not be construed as an authorization upon
42 any sales tax previously authorized.
144.518. 1. In addition to the exemptions granted pursuant to section 144.030, there
2 is hereby specifically exempted from the provisions of sections 144.010 to 144.525, sections
3 144.600 to 144.761, sections 190.335 to 190.337, section 238.235, section 238.236, section
4 238.410, [section 321.242,] section 573.505, section 644.032, and any local sales tax law as
5 defined in section 32.085, and from the computation of the tax levied, assessed or payable
6 pursuant to sections 144.010 to 144.525, sections 144.600 to 144.761, sections 190.335 to
7 190.337, section 238.235, section 238.236, section 238.410, [section 321.242,] section
8 573.505, section 644.032, and any local sales tax law as defined in section 32.085, coin-
HB 2214 2

9 operatedamusementdevicesandpartsforsuchdevicespurchasedpriortoSeptember1,2007,
10 where sales tax is paid on the gross receipts derived from the use of such devices.
11 2. Beginning September 1, 2007, in addition to any other exemption provided by law,
12 there is hereby specifically exempted from the provisions of sections 144.010 to 144.525,