Section 32.315

Title IV EXECUTIVE BRANCH

Chapter 32

Effective - 28 Aug 2018   

  32.315.  Sales and use tax levies, department to issue annual report — contents. — 1.  The department of revenue shall issue an annual report on or before January 1, 2019, and every January first thereafter, listing all sales and use ^* levies that are:

  (1)  Authorized pursuant to state law;

  (2)  Collected by the department of revenue; and

  (3)  Approved by voters at an election.

  2.  The report required under subsection 1 of this section shall indicate the provision of law authorizing such tax levy.

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(L. 2018 H.B. 1446 merged with S.B. 773)

Revisor's Note: This section was amended by both H.B. 1446 and S.B. 773, 2018.  In 2021, H.B. 1446 was declared unconstitutional in City of De Soto v. Parson, 2021 WL 3117987 (Mo.banc).  The amendments to this section in H.B. 1446 contained a one-word difference.  As a result, the one word from H.B. 1446 has been removed and the amendments to this section in S.B. 773, 2018, remain in effect.

*Word "tax" appears here in original rolls of H.B. 1446, 2018.  In 2021, H.B. 1446 was declared unconstitutional in City of De Soto v. Parson, 625 S.W.3d 412 (Mo.banc).