211.342.  Detention facilities, counties within same judicial circuit, how provided — procedure — special trust fund, use of moneys. — 1.  (1)  In coordination with each other, the governing bodies of the counties within the same judicial circuit may establish a juvenile detention facility to serve the judicial circuit.

  (2)  The governing body of each county desiring to coordinate a juvenile detention facility under this subsection shall approve an ordinance, order, or resolution authorizing a juvenile detention facility within one of the counties and shall approve an agreement between all counties within the same judicial circuit, as specified by subsection 4 of this section.

  2.  (1)  In coordination with each other, the governing bodies of the counties in adjoining judicial circuits may establish a juvenile detention facility to serve the judicial circuits.

  (2)  The governing body of each county desiring to coordinate a juvenile detention facility under this subsection shall approve an ordinance, order, or resolution authorizing a juvenile detention facility within one of the counties and shall approve an agreement between all counties within each judicial circuit, as specified by subsection 4 of this section.

  3.  The governing body of each county desiring to coordinate a juvenile detention facility under subsection 1 or 2 of this section shall notify the presiding judge of the judicial circuit or each judicial circuit of the authorization of a juvenile detention facility.  The notice shall include the authorizing ordinance, order, or resolution of each county and the approved agreement, as specified in subsection 4 of this section.

  4.  The agreement that specifies the duties of each county shall contain the following:

  (1)  The total cost of establishment and operation of the places of detention;

  (2)  The prorated formula for the calculation of each county's contribution to the costs of a juvenile detention facility based upon a ratio of the respective populations of the counties;

  (3)  The methods and powers that may be used for constructing, leasing, or financing a juvenile detention facility;

  (4)  The use of the sales tax as authorized by subsection 6 of this section; and

  (5)  The point of location of the place of a juvenile detention facility.

  5.  Subsections 3 and 4 of section 211.331 shall apply to a juvenile detention facility authorized pursuant to this section.  The operation and support of a juvenile detention facility authorized pursuant to this section shall be regulated in accordance with the rules and standards of the Missouri supreme court under the governance of the presiding judge of the judicial circuit.  If the counties of adjoining judicial circuits have authorized a juvenile detention facility pursuant to this section, the presiding judges shall jointly govern the affairs of the juvenile detention facility.

  6.  (1)  The counties authorizing a juvenile detention facility pursuant to this section may impose, by order, a sales tax up to one percent on all retail sales made in such counties which are subject to taxation pursuant to the provisions of sections 144.010 to 144.525 for the purpose of providing a juvenile detention facility.  The tax authorized by this section shall be in addition to any and all other sales taxes allowed by law, except that no order imposing a sales tax pursuant to this section shall be effective unless the governing body, for each county in the judicial circuit or circuits submits to the voters of the county, on any election date authorized in chapter 115, a proposal to authorize the governing body of the county to impose a tax.

  (2)  The ballot of submission shall contain, but need not be limited to, the following language:

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If a majority of the votes cast on the proposal by the qualified voters of the county voting thereon are in favor of the proposal, then the order and any amendment to such order shall be in effect on the first day of the second quarter immediately following the election approving the proposal.  If the proposal receives less than the required majority, the governing body of the county shall have no power to impose the sales tax authorized pursuant to this section unless and until the governing body of the county shall again have submitted another proposal to authorize the county commission, or authorized body, to impose the sales tax authorized by this section and such proposal is approved by the required majority of the qualified voters of the county commission, or authorized body, voting on such proposal; however, in no event shall a proposal pursuant to this section be submitted to the voters sooner than twelve months from the date of the last submission of a proposal pursuant to this section.

  (3)  All revenue received by a county from the tax authorized pursuant to this section shall be deposited in a special trust fund and shall be used solely for providing a juvenile detention facility for children coming within the provisions of this chapter for so long as the tax shall remain in effect.

  (4)  Once the tax authorized by this section is abolished or terminated by any means, all funds remaining in the special trust fund shall be used solely for providing a juvenile detention facility for children coming within the provisions of this chapter for the counties.  Any funds in such special trust fund which are not needed for current expenditures may be invested by the county commission in accordance with applicable laws relating to the investment of other county funds.

  (5)  All sales taxes collected by the director of revenue pursuant to this section on behalf of any county, less one percent for cost of collection which shall be deposited in the state's general revenue fund after payment of premiums for surety bonds as provided in section 32.087, shall be deposited in a special trust fund, which is hereby created, to be known as the "Juvenile Detention Facility Sales Tax Trust Fund".  The moneys in the juvenile detention facility sales tax trust fund shall not be deemed to be state funds and shall not be commingled with any funds of the state.  The director of revenue shall keep accurate records of the amount of money in the trust fund which was collected in each county imposing a sales tax pursuant to this section, and the records shall be open to the inspection of officers of each member county and the public.  Not later than the tenth day of each month the director of revenue shall distribute all moneys deposited in the trust fund during the preceding month to the county which levied the tax.  Such funds shall be deposited with the treasurer of each such county, and all expenditures of funds arising from the juvenile detention facility sales tax trust fund shall be paid pursuant to an appropriation adopted by the governing body of the county.  Expenditures may be made from the fund for the function authorized in the order adopted by the governing body of the county submitting the juvenile detention facility tax to the voters.

  (6)  The director of revenue may make refunds from the amounts in the trust fund and credited to any county for erroneous payments and overpayments made, and may redeem dishonored checks and drafts deposited to the credit of such counties.  If any county abolishes the tax, the governing body of the county shall notify the director of revenue of the action at least ninety days prior to the effective date of the repeal, and the director of revenue may order retention in the trust fund, for a period of one year, of two percent of the amount collected after receipt of such notice to cover possible refunds or overpayment of the tax and to redeem dishonored checks and drafts deposited to the credit of such accounts.  After one year has elapsed after the effective date of abolition of the tax in such county, the director of revenue shall remit the balance in the account to the county and close the account of that county.  The director of revenue shall notify each county in each instance of any amount refunded or any check redeemed from receipts due the county.

  (7)  Except as provided in this section, all provisions of sections 32.085 and 32.087 shall apply to the tax imposed pursuant to this section.