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Title XL ADDITIONAL EXECUTIVE DEPARTMENTS

Chapter 650

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  650.399.  Tax levied, vote required, ballot language — effective date — fund created, use of moneys. — 1.  The board of commissioners may, by a majority vote of its members, request that the governing body of the county submit to the qualified voters of such county at a general, primary or special election either of the questions contained in subsection 2 of this section.  The governing body may approve or deny such request.  The governing body may also vote to submit such question without a request of the board of commissioners.  The county election official shall give legal notice of the election pursuant to chapter 115.

  2.  The questions shall be put in substantially the following form:

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(1)  Shall (name of county) establish an emergency communications system fund to establish (and/or) maintain an emergency communications system, and for which the county shall levy a tax of (insert exact amount, not to exceed six cents) per each one hundred dollars assessed valuation therefor, to be paid into the fund for that purpose?
☐ YES ☐ NO

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; or

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(2)  Shall (name of county) establish an emergency communications system fund to establish (and/or) maintain an emergency communications system, and for which the county shall levy a sales tax of (insert exact amount, not to exceed one-tenth of one percent), to be paid into the fund for that purpose?
☐ YES ☐ NO

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  3.  The election shall be conducted and vote canvassed in the same manner as other county elections.  If the majority of the qualified voters voting thereon vote in favor of such tax, then the county shall levy such tax in the specified amount, beginning in the tax year immediately following its approval.  The tax so levied shall be collected along with other county taxes in the manner provided by law.  If the majority of the qualified voters voting thereon vote against such tax, then such tax shall not be imposed unless such tax is resubmitted to the voters and a majority of the qualified voters voting thereon approve such tax.

  4.  If a majority of the votes cast on the question by the qualified voters voting thereon are in favor of the question authorizing a sales tax, then the tax shall become effective on the first day of the second calendar quarter after the director of revenue receives notification of adoption of the local sales tax.  Any sales tax levied under this section shall apply to all retail sales made within the county which are subject to sales tax under chapter 144, except sales of food as defined in section 144.014.  If a majority of the votes cast on the question by the qualified voters voting thereon are opposed to the question authorizing the sales tax, then the tax shall not become effective unless and until the question is resubmitted under this section to the qualified voters and such question is approved by a majority of the qualified voters voting on the question, but no question shall be resubmitted under this section sooner than twelve months from the date of the last question submitted to and opposed by the voters under this section.

  5.  Except as modified in this section, all provisions of sections 32.085 and 32.087 shall apply to the tax imposed under this section.

  6.  All revenue collected under this section by the director of the department of revenue on behalf of any county, except for one percent for the cost of collection which shall be deposited in the state's general revenue fund, shall be deposited in a special trust fund, which is hereby created and shall be known as the "County Emergency Communications Sales Tax Fund", and shall be used solely for the designated purposes.  Moneys in the fund shall not be deemed to be state funds, and shall not be commingled with any funds of the state.  The director may make refunds from the amounts in the fund and credited to the county for erroneous payments and overpayments made, and may redeem dishonored checks and drafts deposited to the credit of such county.  Any funds in the special fund which are not needed for current expenditures shall be invested in the same manner as other funds are invested.  Any interest and moneys earned on such investments shall be credited to the fund.  Not later than the tenth day of each month, the director of revenue shall distribute all moneys deposited in the fund during the preceding month by distributing the sum due the county as certified by the director of revenue to the county treasurer, or such other officer as may be designated by the county ordinance or order, of each county imposing the tax authorized by this section.

  7.  If the tax is repealed or terminated by any means, all funds remaining in the special trust fund shall continue to be used solely for the designated purposes, and the county shall notify the director of the department of revenue of the action at least ninety days before the effective date of the repeal and the director 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 shall remit the balance in the account to the county and close the account of that county.  The director shall notify each county of each instance of any amount refunded or any check redeemed from receipts due the county.

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(L. 2002 S.B. 795, A.L. 2010 H.B. 2070)


---- end of effective   28 Aug 2010 ----

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