Section 644.032

Title XL ADDITIONAL EXECUTIVE DEPARTMENTS

Chapter 644

Effective - 28 Aug 2004   

  644.032.  Sales tax for purpose of storm water control or local parks or both may be imposed by any county or municipality — tax, how calculated — voter approval — ballot form — effective when — failure of tax, resubmission, when — revenue may be used for parks located outside of county or municipality, when. — 1.  The governing body of any municipality or county may impose, by ordinance or order, a sales tax in an amount not to exceed one-half of one percent on all retail sales made in such municipality or county which are subject to taxation under the provisions of sections 144.010 to 144.525.  The tax authorized by this section and section 644.033 shall be in addition to any and all other sales taxes allowed by law, except that no ordinance or order imposing a sales tax under the provisions of this section and section 644.033 shall be effective unless the governing body of the municipality or county submits to the voters of the municipality or county, at a municipal, county or state general, primary or special election, a proposal to authorize the governing body of the municipality or county to impose a tax, provided, that the tax authorized by this section shall not be imposed on the sales of food, as defined in section 144.014, when imposed by any county with a charter form of government and with more than one million inhabitants.

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

Shall the municipality (county) of ______ impose a sales tax of ______ (insert amount) for the purpose of providing funding for ______ (insert either storm water control, or local parks, or storm water control and local parks) for the municipality (county)?
☐ YES	☐ NO

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If a majority of the votes cast on the proposal by the qualified voters voting thereon are in favor of the proposal, then the ordinance or order and any amendments thereto shall be in effect on the first day of the second quarter after the director of revenue receives notice of adoption of the tax.  If a majority of the votes cast by the qualified voters voting are opposed to the proposal, then the governing body of the municipality or county shall not impose the sales tax authorized in this section and section 644.033 until the governing body of the municipality or county resubmits another proposal to authorize the governing body of the municipality or county to impose the sales tax authorized by this section and section 644.033 and such proposal is approved by a majority of the qualified voters voting thereon; however, in no event shall a proposal pursuant to this section and section 644.033 be submitted to the voters sooner than twelve months from the date of the last proposal pursuant to this section and section 644.033.

  3.  All revenue received by a municipality or county from the tax authorized under the provisions of this section and section 644.033 shall be deposited in a special trust fund and shall be used to provide funding for storm water control or for local parks, or both, within such municipality or county, provided that such revenue may be used for local parks outside such municipality or county if the municipality or county is engaged in a cooperative agreement pursuant to section 70.220.

  4.  Any funds in such special trust fund which are not needed for current expenditures may be invested by the governing body in accordance with applicable laws relating to the investment of other municipal or county funds.

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(L. 1995 H.B. 88 § 8 subsecs. 1 to 4, A.L. 1998 H.B. 1158, A.L. 2004 H.B. 795, et al. merged with H.B. 833 merged with S.B. 1155)