Section 94.578

Title VII CITIES, TOWNS AND VILLAGES

Chapter 94

Effective - 28 Aug 2004, 2 histories   

  94.578.  Sales tax authorized in certain cities (Springfield), rate, use of funds, bonds authorized — ballot, effective date — administration, deposit of revenue — use of funds upon abolishment — repeal. — 1.  In addition to the sales tax authorized in section 94.577, the governing body of any home rule city with more than one hundred fifty-one thousand five hundred but less than one hundred fifty-one thousand six hundred inhabitants is hereby authorized to impose, by order or ordinance, a sales tax on all retail sales made within the city which are subject to sales tax under chapter 144.  The tax authorized in this section may be imposed at a rate of one-eighth, one-fourth, three-eighths, or one-half of one percent, but shall not exceed one-half of one percent, shall not be imposed for longer than three years, and shall be imposed solely for the purpose of funding the construction, operation, and maintenance of capital improvements in the city's center city.  The governing body may issue bonds for the funding of such capital improvements, which will be retired by the revenues received from the sales tax authorized by this section.  The order or ordinance shall not become effective unless the governing body of the city submits to the voters residing within the city at a state or municipal general, primary, or special election a proposal to authorize the governing body of the city to impose a tax under this section.  The tax authorized in this section shall be in addition to all other sales taxes imposed by law, and shall be stated separately from all other charges and taxes.

  2.  The ballot submission for the tax authorized in this section shall be in substantially the following form:

Shall ______ (insert the name of the city) impose a sales tax at a rate of ______ (insert rate of percent) percent for a capital improvements purposes in the city's center city for a period of ______ (insert number of years, not to exceed three) years?
☐ YES	☐ NO

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If a majority of the votes cast on the question by the qualified voters voting thereon are in favor of the question, then the tax shall become effective on the first day of the second calendar quarter after the director of revenue receives notice of the adoption of the sales tax.  If a majority of the votes cast on the question by the qualified voters voting thereon are opposed to the question, 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.  In no case shall a tax be resubmitted to the qualified voters of the city sooner than twelve months from the date of the proposal under this section.

  3.  Any sales tax imposed under this section shall be administered, collected, enforced, and operated as required in section 32.087.  All revenue generated by the tax shall be deposited in a special trust fund and shall be used solely for the designated purposes.  If the tax is repealed, all funds remaining in the special trust fund shall continue to be used solely for the designated purposes.  Any funds in the special trust 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.

  4.  The director of revenue may authorize the state treasurer to make refunds from the amounts in the trust fund and credited to any city for erroneous payments and overpayments made, and may redeem dishonored checks and drafts deposited to the credit of such cities.  If any city abolishes the tax, the city shall notify the director of revenue of the action at least ninety days before 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 city, the director of revenue shall remit the balance in the account to the city and close the account of that city.  The director of revenue shall notify each city of each instance of any amount refunded.

  5.  The governing body of any city that has adopted the sales tax authorized in this section may submit the question of repeal of the tax to the voters on any date available for elections for the city.  The ballot of submission shall be in substantially the following form:

Shall ______ (insert the name of the city) repeal the sales tax imposed at a rate of ______ (insert rate of percent) percent for capital improvements purposes in the city's center city?
☐ YES	☐ NO

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If a majority of the votes cast on the proposal are in favor of repeal, that repeal shall become effective on December thirty-first of the calendar year in which such repeal was approved.  If a majority of the votes cast on the question by the qualified voters voting thereon are opposed to the repeal, then the sales tax authorized in this section shall remain effective until the question is resubmitted under this section to the qualified voters, and the repeal is approved by a majority of the qualified voters voting on the question.

  6.  Whenever the governing body of any city that has adopted the sales tax authorized in this section receives a petition, signed by ten percent of the registered voters of the city voting in the last gubernatorial election, calling for an election to repeal the sales tax imposed under this section, the governing body shall submit to the voters of the city a proposal to repeal the tax.  If a majority of the votes cast on the question by the qualified voters voting thereon are in favor of the repeal, that repeal shall become effective on December thirty-first of the calendar year in which such repeal was approved.  If a majority of the votes cast on the question by the qualified voters voting thereon are opposed to the repeal, then the tax shall remain effective until the question is resubmitted under this section to the qualified voters and the repeal is approved by a majority of the qualified voters voting on the question.

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(L. 2004 S.B. 1155)