transient guest tax
FIRST REGULAR SESSION
SENATE COMMITTEE SUBSTITUTE FOR
HOUSE COMMITTEE SUBSTITUTE FOR
HOUSE BILL NO. 795
94TH GENERAL ASSEMBLY
Reported from the Committee on Economic Development, Tourism and Local Government, April 12, 2007, with recommendation
that the Senate Committee Substitute do pass and be placed on the Consent Calendar.
TERRY L. SPIELER, Secretary.
1464S.06C
AN ACT
To repeal sections 67.1360, 67.2500, 67.2510, 89.010, 89.400, and 94.837, RSMo, and
section 67.2505 as enacted by conference committee substitute for senate
substitute for senate committee substitute for house committee substitute for
house bill nos. 795, 972, 1128 & 1161 merged with house substitute for senate
committee substitute for senate bill no. 1155, ninety-second general assembly,
second regular session, and section 67.2505, as enacted by senate substitute
for senate committee substitute for house committee substitute for house bill
no. 833 merged with house committee substitute for senate substitute for
senate bill no. 732, ninety-second general assembly, second regular session,
and to enact in lieu thereof eight new sections relating to local public
improvements.
Be it enacted by the General Assembly of the State of Missouri, as follows:
Section A. Sections 67.1360, 67.2500, 67.2510, 89.010, 89.400, and 94.837,
RSMo, and section 67.2505 as enacted by conference committee substitute for
senate substitute for senate committee substitute for house committee substitute
for house bill nos. 795, 972, 1128 & 1161 merged with house substitute for senate
committee substitute for senate bill no. 1155, ninety-second general assembly,
second regular session, and section 67.2505, as enacted by senate substitute for
senate committee substitute for house committee substitute for house bill no. 833
merged with house committee substitute for senate substitute for senate bill no.
732, ninety-second general assembly, second regular session, are repealed and
eight new sections enacted in lieu thereof, to be known as sections 67.997,
67.1360, 67.2500, 67.2505, 67.2510, 89.010, 89.400, and 94.837, to read as follows:
67.997. 1. The governing body of any county of the third
classification without a township form of government and with more
than eighteen thousand one hundred but fewer than eighteen thousand
two hundred inhabitants may impose, by order or ordinance, a sales tax
on all retail sales made within the county which are subject to sales tax
under chapter 144, RSMo. The tax authorized in this section shall not
exceed one-fourth of one percent, and shall be imposed solely for the
purpose of funding senior services and youth programs provided by the
county. One-half of all revenue collected under this section, less one-half the cost of collection shall be used solely to fund any service or
activity deemed necessary by the senior service tax commission
established in this section, and one-half of all revenue collected under
this section, less one-half the cost of collection shall be used solely to
fund all youth programs administered by an existing county community
task force. 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. The order or ordinance shall not become
effective unless the governing body of the county submits to the voters
residing within the county at a state general, primary, or special
election a proposal to authorize the governing body of the county to
impose a tax under this section.
2. The ballot of submission for the tax authorized in this section
shall be in substantially the following form:
Shall ........ (insert the name of the county) impose a sales tax at
a rate of ........ (insert rate of percent) percent, with half of the revenue
from the tax, less one-half the cost of collection, to be used solely to
fund senior services provided by the county and half of the revenue
from the tax, less one-half the cost of collection, to be used solely to
fund youth programs provided by the county?
□ YES □ NO
If you are in favor of the question, place an "X" in the box opposite
"YES". If you are opposed to the question, place an "X" in the box
opposite "NO".
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 immediately
following the approval of the tax or notification to the department of
revenue administered by the department of revenue. 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.
3. On or after the effective date of any tax authorized under this
section, the county which imposed the tax shall enter into an
agreement with the director of the department of revenue for the
purpose of collecting the tax authorized in this section. On or after the
effective date of the tax the director of revenue shall be responsible for
the administration, collection, enforcement, and operation of the tax,
and sections 32.085 and 32.087, RSMo, shall apply. 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 "Senior Services and Youth Programs Sales Tax Trust
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 trust 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 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. In order to permit sellers required to collect and report the
sales tax to collect the amount required to be reported and remitted,
but not to change the requirements of reporting or remitting the tax,
or to serve as a levy of the tax, and in order to avoid fractions of
pennies, the governing body of the county may authorize the use of a
bracket system similar to that authorized in section 144.285, RSMo, and
notwithstanding the provisions of that section, this new bracket system
shall be used where this tax is imposed and shall apply to all taxable
transactions. Beginning with the effective date of the tax, every
retailer in the county shall add the sales tax to the sale price, and this
tax shall be a debt of the purchaser to the retailer until paid, and shall
be recoverable at law in the same manner as the purchase price. For
purposes of this section, all retail sales shall be deemed to be
consummated at the place of business of the retailer.
5. All applicable provisions in sections 144.010 to 144.525, RSMo,
governing the state sales tax, and section 32.057, RSMo, the uniform
confidentiality provision, shall apply to the collection of the tax, and
all exemptions granted to agencies of government, organizations, and
persons under sections 144.010 to 144.525, RSMo, are hereby made
applicable to the imposition and collection of the tax. The same sales
tax permit, exemption certificate, and retail certificate required by
sections 144.010 to 144.525, RSMo, for the administration and collection
of the state sales tax shall satisfy the requirements of this section, and
no additional permit or exemption certificate or retail certificate shall
be required; except that, the director of revenue may prescribe a form
of exemption certificate for an exemption from the tax. All discounts
allowed the retailer under the state sales tax for the collection of and
for payment of taxes are hereby allowed and made applicable to the
tax. The penalties for violations provided in section 32.057, RSMo, and
sections 144.010 to 144.525, RSMo, are hereby made applicable to
violations of this section. If any person is delinquent in the payment
of the amount required to be paid under this section, or in the event a
determination has been made against the person for taxes and penalty
under this section, the limitation for bringing suit for the collection of
the delinquent tax and penalty shall be the same as that provided in
sections 144.010 to 144.525, RSMo.
6. The governing body of any county 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 county. The
ballot of submission shall be in substantially the following form:
Shall ........... (insert the name of the county) repeal the sales tax
imposed at a rate of ......... (insert rate of percent) percent for the
purpose of funding senior services and youth programs provided by the
county?
□ YES □ NO
If you are in favor of the question, place an "X" in the box opposite
"YES". If you are opposed to the question, place an "X" in the box
opposite "NO".
If a majority of the votes cast on the question by the qualified voters
voting thereon 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.
7. Whenever the governing body of any county that has adopted
the sales tax authorized in this section receives a petition, signed by
ten percent of the registered voters of the county 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 county 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, the 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.
8. 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 thirty 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.
9. Each county imposing the tax authorized in this section shall
establish a senior services tax commission to administer the portion of
the sales tax revenue dedicated to providing senior services. Such
commission shall consist of seven members appointed by the county
commission. The county commission shall determine the qualifications,
terms of office, compensation, powers, duties, restrictions, procedures,
and all other necessary functions of the commission.
67.1360. The governing body of:
(1) A city with a population of more than seven thousand and less than
seven thousand five hundred;
(2) A county with a population of over nine thousand six hundred and less
than twelve thousand which has a total assessed valuation of at least sixty-three
million dollars, if the county submits the issue to the voters of such county prior
to January 1, 2003;
(3) A third class city which is the county seat of a county of the third
classification without a township form of government with a population of at least
twenty-five thousand but not more than thirty thousand inhabitants;
(4) Any fourth class city having, according to the last federal decennial
census, a population of more than one thousand eight hundred fifty inhabitants
but less than one thousand nine hundred fifty inhabitants in a county of the first
classification with a charter form of government and having a population of
greater than six hundred thousand but less than nine hundred thousand
inhabitants;
(5) Any city having a population of more than three thousand but less
than eight thousand inhabitants in a county of the fourth classification having
a population of greater than forty-eight thousand inhabitants;
(6) Any city having a population of less than two hundred fifty inhabitants
in a county of the fourth classification having a population of greater than
forty-eight thousand inhabitants;
(7) Any fourth class city having a population of more than two thousand
five hundred but less than three thousand inhabitants in a county of the third
classification having a population of more than twenty-five thousand but less
than twenty-seven thousand inhabitants;
(8) Any third class city with a population of more than three thousand two
hundred but less than three thousand three hundred located in a county of the
third classification having a population of more than thirty-five thousand but less
than thirty-six thousand;
(9) Any county of the second classification without a township form of
government and a population of less than thirty thousand;
(10) Any city of the fourth class in a county of the second classification
without a township form of government and a population of less than thirty
thousand;
(11) Any county of the third classification with a township form of
government and a population of at least twenty-eight thousand but not more than
thirty thousand;
(12) Any city of the fourth class with a population of more than one
thousand eight hundred but less than two thousand in a county of the third
classification with a township form of government and a population of at least
twenty-eight thousand but not more than thirty thousand;
(13) Any city of the third class with a population of more than seven
thousand two hundred but less than seven thousand five hundred within a county
of the third classification with a population of more than twenty-one thousand but
less than twenty-three thousand;
(14) Any fourth class city having a population of more than two thousand
eight hundred but less than three thousand one hundred inhabitants in a county
of the third classification with a township form of government having a
population of more than eight thousand four hundred but less than nine thousand
inhabitants;
(15) Any fourth class city with a population of more than four hundred
seventy but less than five hundred twenty inhabitants located in a county of the
third classification with a population of more than fifteen thousand nine hundred
but less than sixteen thousand inhabitants;
(16) Any third class city with a population of more than three thousand
eight hundred but less than four thousand inhabitants located in a county of the
third classification with a population of more than fifteen thousand nine hundred
but less than sixteen thousand inhabitants;
(17) Any fourth class city with a population of more than four thousand
three hundred but less than four thousand five hundred inhabitants located in
a county of the third classification without a township form of government with
a population greater than sixteen thousand but less than sixteen thousand two
hundred inhabitants;
(18) Any fourth class city with a population of more than two thousand
four hundred but less than two thousand six hundred inhabitants located in a
county of the first classification without a charter form of government with a
population of more than fifty-five thousand but less than sixty thousand
inhabitants;
(19) Any fourth class city with a population of more than two thousand
five hundred but less than two thousand six hundred inhabitants located in a
county of the third classification with a population of more than nineteen
thousand one hundred but less than nineteen thousand two hundred inhabitants;
(20) Any county of the third classification without a township form of
government with a population greater than sixteen thousand but less than
sixteen thousand two hundred inhabitants;
(21) Any county of the second classification with a population of more
than forty-four thousand but less than fifty thousand inhabitants;
(22) Any third class city with a population of more than nine thousand
five hundred but less than nine thousand seven hundred inhabitants located in
a county of the first classification without a charter form of government and with
a population of more than one hundred ninety-eight thousand but less than one
hundred ninety-eight thousand two hundred inhabitants;
(23) Any city of the fourth classification with more than five thousand two
hundred but less than five thousand three hundred inhabitants located in a
county of the third classification without a township form of government and with
more than twenty-four thousand five hundred but less than twenty-four thousand
six hundred inhabitants;
(24) Any third class city with a population of more than nineteen
thousand nine hundred but less than twenty thousand in a county of the first
classification without a charter form of government and with a population of more
than one hundred ninety-eight thousand but less than one hundred ninety-eight
thousand two hundred inhabitants;
(25) Any city of the fourth classification with more than two thousand six
hundred but less than two thousand seven hundred inhabitants located in any
county of the third classification without a township form of government and with
more than fifteen thousand three hundred but less than fifteen thousand four
hundred inhabitants;
(26) Any county of the third classification without a township form of
government and with more than fourteen thousand nine hundred but less than
fifteen thousand inhabitants;
(27) Any city of the fourth classification with more than five thousand four
hundred but fewer than five thousand five hundred inhabitants and located in
more than one county;
(28) Any city of the fourth classification with more than six thousand
three hundred but fewer than six thousand five hundred inhabitants and located
in more than one county through the creation of a tourism district which
may include, in addition to the geographic area of such city, the area
encompassed by the portion of the school district, located within a
county of the first classification with more than ninety-three thousand
eight hundred but fewer than ninety-three thousand nine hundred
inhabitants, having an average daily attendance for school year 2005-2006 between one thousand eight hundred and one thousand nine
hundred;
(29) Any city of the fourth classification with more than seven thousand
seven hundred but less than seven thousand eight hundred inhabitants located
in a county of the first classification with more than ninety-three thousand eight
hundred but less than ninety-three thousand nine hundred inhabitants;
(30) Any city of the fourth classification with more than two thousand
nine hundred but less than three thousand inhabitants located in a county of the
first classification with more than seventy-three thousand seven hundred but less
than seventy-three thousand eight hundred inhabitants; or
(31) Any city of the third classification with more than nine thousand
three hundred but less than nine thousand four hundred inhabitants;
may impose a tax on the charges for all sleeping rooms paid by the transient
guests of hotels, motels, bed and breakfast inns and campgrounds and any
docking facility which rents slips to recreational boats which are used by
transients for sleeping, which shall be at least two percent, but not more than
five percent per occupied room per night, except that such tax shall not become
effective unless the governing body of the city or county submits to the voters of
the city or county at a state general, primary or special election, a proposal to
authorize the governing body of the city or county to impose a tax pursuant to the
provisions of this section and section 67.1362. The tax authorized by this section
and section 67.1362 shall be in addition to any charge paid to the owner or
operator and shall be in addition to any and all taxes imposed by law and the
proceeds of such tax shall be used by the city or county solely for funding the
promotion of tourism. Such tax shall be stated separately from all other charges
and taxes.
67.2500. 1. A theater, cultural arts, and entertainment district
may be established in the manner provided in section 67.2505 by the
governing body of any county, city, town, or village that has adopted
transect-based zoning under chapter 89, RSMo, any county described
in this subsection, or any city, town, or village that is within [a first class
county with a charter form of government with a population over two hundred
fifty thousand that adjoins a first class county with a charter form of government
with a population over nine hundred thousand, or that is within] such counties:
(1) Any county with a charter form of government and with more than
two hundred fifty thousand but less than three hundred fifty thousand
inhabitants[, may establish a theater, cultural arts, and entertainment district
in the manner provided in section 67.2505];
(2) Any county of the first classification with more than
ninety-three thousand eight hundred but fewer than ninety-three
thousand nine hundred inhabitants;
(3) Any county of the first classification with more than one
hundred eighty-four thousand but fewer than one hundred eighty-eight
thousand inhabitants;
(4) Any county with a charter form of government and with more
than six hundred thousand but fewer than seven hundred thousand
inhabitants;
(5) Any county of the first classification with more than one
hundred thirty-five thousand four hundred but fewer than one hundred
thirty-five thousand five hundred inhabitants;
(6) Any county of the first classification with more than one
hundred four thousand six hundred but fewer than one hundred four
thousand seven hundred inhabitants.
2. Sections 67.2500 to 67.2530 shall be known as the "Theater, Cultural
Arts, and Entertainment District Act".
3. As used in sections 67.2500 to 67.2530, the following terms mean:
(1) "District", a theater, cultural arts, and entertainment district
organized under this section;
(2) "Qualified electors", "qualified voters", or "voters", registered voters
residing within the district or subdistrict, or proposed district or subdistrict, who
have registered to vote pursuant to chapter 115, RSMo, or, if there are no persons
eligible to be registered voters residing in the district or subdistrict, proposed
district or subdistrict, property owners, including corporations and other entities,
that are owners of real property;
(3) "Registered voters", persons qualified and registered to vote pursuant
to chapter 115, RSMo; and
(4) "Subdistrict", a subdivision of a district, but not a separate political
subdivision, created for the purposes specified in subsection 5 of section 67.2505.
67.2505. 1. A district may be created to fund, promote, and provide
educational, civic, musical, theatrical, cultural, concerts, lecture series, and
related or similar entertainment events or activities, and to fund, promote, plan,
design, construct, improve, maintain, and operate public improvements,
infrastructure, transportation projects, and related facilities in the district.
2. A district is a political subdivision of the state.
3. The name of a district shall consist of a name chosen by the original
petitioners, preceding the words "theater, cultural arts, and entertainment
district".
4. The district shall include a minimum of [fifty] twenty-five contiguous
acres.
5. Subdistricts shall be formed for the purpose of voting upon proposals
for the creation of the district or subsequent proposed subdistrict, voting upon the
question of imposing a proposed sales tax, and for representation on the board of
directors, and for no other purpose.
6. Whenever the creation of a district is desired, one or more registered
voters from each subdistrict of the proposed district, or one or more property
owners who collectively own one or more parcels of real estate comprising at least
a majority of the land situated in the proposed subdistricts within the proposed
district, may file a petition requesting the creation of a district with the
governing body of the city, town, or village within which the proposed district is
to be established. The petition shall contain the following information:
(1) The name, address, and phone number of each petitioner and the
location of the real property owned by the petitioner;
(2) The name of the proposed district;
(3) A legal description of the proposed district, including a map
illustrating the district boundaries, which shall be contiguous, and the division
of the district into at least five, but not more than fifteen, subdistricts that shall
contain, or are projected to contain upon full development of the subdistricts,
approximately equal populations;
(4) A statement indicating the number of directors to serve on the board,
which shall be not less than five or more than fifteen;
(5) A request that the district be established;
(6) A general description of the activities that are planned for the district;
(7) A proposal for a sales tax to fund the district initially, pursuant to the
authority granted in sections 67.2500 to 67.2530, together with a request that the
imposition of the sales tax be submitted to the qualified voters within the district;
(8) A statement that the proposed district shall not be an undue burden
on any owner of property within the district and is not unjust or unreasonable;
(9) A request that the question of the establishment of the district be
submitted to the qualified voters of the district;
(10) A signed statement that the petitioners are authorized to submit the
petition to the governing body; and
(11) Any other items the petitioners deem appropriate.
7. Upon the filing and approval of a petition pursuant to this section,
the governing body of any city, town, or village described in this section [may]
shall pass a resolution containing the following information:
(1) A description of the boundaries of the proposed district and each
subdistrict;
(2) The time and place of a hearing to be held to consider establishment
of the proposed district;
(3) The time frame and manner for the filing of protests;
(4) The proposed sales tax rate to be voted upon within the subdistricts
of the proposed district;
(5) The proposed uses for the revenue to be generated by the new sales
tax; and
(6) Such other matters as the governing body may deem appropriate.
8. Prior to the governing body certifying the question of the district's
creation and imposing a sales tax for approval by the qualified electors, a hearing
shall be held as provided by this subsection. The governing body of the
municipality approving a resolution as set forth in subsection 7 of this section
shall:
(1) Publish notice of the hearing, which shall include the information
contained in the resolution cited in subsection 7 of this section, on two separate
occasions in at least one newspaper of general circulation in the county where the
proposed district is located, with the first publication to occur not more than
thirty days before the hearing, and the second publication to occur not more than
fifteen days or less than ten days before the hearing;
(2) Hear all protests and receive evidence for or against the establishment
of the proposed district; and
(3) Consider all protests, which determinations shall be final.
The costs of printing and publication of the notice shall be paid by the petitioners.
If the district is organized pursuant to sections 67.2500 to 67.2530, the
petitioners may be reimbursed for such costs out of the revenues received by the
district.
9. Following the hearing, the governing body of any city, town, or village
within which the proposed district will be located may order an election on the
questions of the district creation and sales tax funding for voter approval and
certify the questions to the municipal clerk. The election order shall include the
date on which the ballots will be mailed to qualified electors, which shall be not
sooner than the eighth Tuesday from the issuance of the order. The election
regarding the incorporation of the district and the imposing of the sales tax shall
follow the procedure set forth in section 67.2520, and shall be held pursuant to
the order and certification by the governing body. Only those subdistricts
approving the question of creating the district and imposing the sales tax shall
become part of the district.
10. If the results of the election conducted in accordance with section
67.2520 show that a majority of the votes cast were in favor of organizing the
district and imposing the sales tax, the governing body may establish the
proposed district in those subdistricts approving the question of creating the
district and imposing the sales tax by adopting an ordinance to that effect. The
ordinance establishing the district shall contain the following:
(1) The description of the boundaries of the district and each subdistrict;
(2) A statement that a theater, cultural arts, and entertainment district
has been established;
(3) A declaration that the district is a political subdivision of the state;
(4) The name of the district;
(5) The date on which the sales tax election in the subdistricts was held,
and the result of the election;
(6) The uses for any revenue generated by a sales tax imposed pursuant
to this section;
(7) A certification to the newly created district of the election results,
including the election concerning the sales tax; and
(8) Such other matters as the governing body deems appropriate.
11. Any subdistrict that does not approve the creation of the district and
imposing the sales tax shall not be a part of the district and the sales tax shall
not be imposed until after the district board of directors has submitted another
proposal for the inclusion of the area into the district and such proposal and the
sales tax proposal are approved by a majority of the qualified voters in the
subdistrict voting thereon. Such subsequent elections shall be conducted in
accordance with section 67.2520; provided, however, that the district board of
directors may place the question of the inclusion of a subdistrict within a district
and the question of imposing a sales tax before the voters of a proposed
subdistrict, and the municipal clerk, or circuit clerk if the district is formed by
the circuit court, shall conduct the election. In subsequent elections, the election
judges shall certify the election results to the district board of directors.
67.2510. As a complete alternative to the procedure establishing a district
set forth in section 67.2505, a theater, cultural arts, and entertainment
district may be established in the manner provided in section 67.2515
by a circuit court with jurisdiction over any county, city, town, or village
that has adopted transect-based zoning under chapter 89, RSMo, any
county described in this section, or any city, town, or village that is within
[a first class county with a charter form of government with a population over two
hundred fifty thousand that adjoins a first class county with a charter form of
government with a population over nine hundred thousand, or that is within]
such counties:
(1) Any county with a charter form of government and with more than
two hundred fifty thousand but less than three hundred fifty thousand
inhabitants[, may establish a theater, cultural arts, and entertainment district
in the manner provided in section 67.2515];
(2) Any county of the first classification with more than
ninety-three thousand eight hundred but fewer than ninety-three
thousand nine hundred inhabitants;
(3) Any county of the first classification with more than one
hundred eighty-four thousand but fewer than one hundred eighty-eight
thousand inhabitants;
(4) Any county with a charter form of government and with more
than six hundred thousand but fewer than seven hundred thousand
inhabitants;
(5) Any county of the first classification with more than one
hundred thirty-five thousand four hundred but fewer than one hundred
thirty-five thousand five hundred inhabitants;
(6) Any county of the first classification with more than one
hundred four thousand six hundred but fewer than one hundred four
thousand seven hundred inhabitants.
89.010. 1. The provisions of sections 89.010 to 89.140 shall apply to all
cities, towns and villages in this state.
2. (1) As used in this subsection, "transect-based zoning" means
a zoning classification system that prescriptively arranges uses,
elements, and environments according to a geographic cross-section
that range across a continuum from rural to urban, with the range of
environments providing the basis for organizing the components of the
constructed world, including buildings, lots, land use, street, and all
other physical elements of the human habitat, with the objective of
creating sustainable communities and emphasizing bicycle lanes, street
connectivity, and sidewalks, and permitting high-density and mixed use
development in urban areas.
(2) In the event that any city, town, or village adopts a zoning or
subdivision ordinance based on transect-based zoning, and such
transect-based zoning provisions conflict with the zoning provisions
adopted by code or ordinance of another political subdivision with
jurisdiction in such city, town, or village, the transect-based zoning
provisions governing street configuration requirements, including
number and locations of parking spaces, street, drive lane, and cul-de-sac lengths and widths, turning radii, and improvements within the
right-of-way, shall prevail over any other conflicting or more restrictive
zoning provisions adopted by code or ordinance of the other political
subdivision.
89.400. 1. When the planning commission of any municipality adopts a
city plan which includes at least a major street plan or progresses in its city
planning to the making and adoption of a major street plan, and files a certified
copy of the major street plan in the office of the county recorder of the county in
which the municipality is located, no plat of a subdivision of land lying within the
municipality shall be filed or recorded until it has been submitted to and a report
and recommendation thereon made by the commission to the city council and the
council has approved the plat as provided by law.
2. (1) As used in this subsection, "transect-based zoning" means
a zoning classification system that prescriptively arranges uses,
elements, and environments according to a geographic cross-section
that range across a continuum from rural to urban, with the range of
environments providing the basis for organizing the components of the
constructed world, including buildings, lots, land use, street, and all
other physical elements of the human habitat, with the objective of
creating sustainable communities and emphasizing bicycle lanes, street
connectivity, and sidewalks, and permitting high-density and mixed use
development in urban areas.
(2) In the event that any city, town, or village adopts a zoning or
subdivision ordinance based on transect-based zoning, and such
transect-based zoning provisions conflict with the zoning provisions
adopted by code or ordinance of another political subdivision with
jurisdiction in such city, town, or village, the transect-based zoning
provisions governing street configuration requirements, including
number and locations of parking spaces, street, drive lane, and cul-de-sac lengths and widths, turning radii, and improvements within the
right-of-way, shall prevail over any other conflicting or more restrictive
zoning provisions adopted by code or ordinance of the other political
subdivision.
94.837. 1. The governing body of any city of the fourth classification with
more than two thousand five hundred but fewer than two thousand six hundred
inhabitants and located in any county of the third classification without a
township form of government and with more than ten thousand four hundred but
fewer than ten thousand five hundred inhabitants, the governing body of any
special charter city [with more than nine hundred fifty but fewer than one
thousand fifty inhabitants], and the governing body of any city of the fourth
classification with more than one thousand two hundred but fewer than one
thousand three hundred inhabitants and located in any county of the third
classification without a township form of government and with more than four
thousand three hundred but fewer than four thousand four hundred inhabitants
may impose a tax on the charges for all sleeping rooms paid by the transient
guests of hotels or motels situated in the city or a portion thereof, which shall not
be more than five percent per occupied room per night, except that such tax shall
not become effective unless the governing body of the city submits to the voters
of the city at a state general or primary 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 the charge for the sleeping room and all
other taxes imposed by law, and the proceeds of such tax shall be used by the city
solely for the promotion of tourism. Such tax shall be stated separately from all
other charges and taxes.
2. The ballot of submission for the tax authorized in this section shall be
in substantially the following form:
Shall ..................................... (insert the name of the city) impose a tax on
the charges for all sleeping rooms paid by the transient guests of hotels and
motels situated in .................................. (name of city) at a rate of .......... (insert
rate of percent) percent for the sole purpose of promoting tourism?
□ YES □ NO
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 following the calendar quarter in which
the election was held. If a majority of the votes cast on the question by the
qualified voters voting thereon are opposed to the question, then the tax
authorized by this section shall not become effective unless and until the question
is resubmitted under this section to the qualified voters of the city and such
question is approved by a majority of the qualified voters of the city voting on the
question.
3. As used in this section, "transient guests" means a person or persons
who occupy a room or rooms in a hotel or motel for thirty-one days or less during
any calendar quarter.
[67.2505. 1. A district may be created to fund, promote,
and provide educational, civic, musical, theatrical, cultural,
concerts, lecture series, and related or similar entertainment
events or activities, and to fund, promote, plan, design, construct,
improve, maintain, and operate public improvements,
transportation projects, and related facilities in the district.
2. A district is a political subdivision of the state.
3. The name of a district shall consist of a name chosen by
the original petitioners, preceding the words "theater, cultural arts,
and entertainment district".
4. The district shall include a minimum of fifty contiguous
acres.
5. Subdistricts shall be formed for the purpose of voting
upon proposals for the creation of the district or subsequent
proposed subdistrict, voting upon the question of imposing a
proposed sales tax, and for representation on the board of directors,
and for no other purpose.
6. Whenever the creation of a district is desired, one or
more registered voters from each subdistrict of the proposed
district, or one or more property owners who collectively own one
or more parcels of real estate comprising at least a majority of the
land situated in the proposed subdistricts within the proposed
district, may file a petition requesting the creation of a district
with the governing body of the city, town, or village within which
the proposed district is to be established. The petition shall
contain the following information:
(1) The name, address, and phone number of each petitioner
and the location of the real property owned by the petitioner;
(2) The name of the proposed district;
(3) A legal description of the proposed district, including a
map illustrating the district boundaries, which shall be contiguous,
and the division of the district into at least five, but not more than
fifteen, subdistricts that shall contain, or are projected to contain
upon full development of the subdistricts, approximately equal
populations;
(4) A statement indicating the number of directors to serve
on the board, which shall be not less than five or more than fifteen;
(5) A request that the district be established;
(6) A general description of the activities that are planned
for the district;
(7) A proposal for a sales tax to fund the district initially,
pursuant to the authority granted in sections 67.2500 to 67.2530,
together with a request that the imposition of the sales tax be
submitted to the qualified voters within the district;
(8) A statement that the proposed district shall not be an
undue burden on any owner of property within the district and is
not unjust or unreasonable;
(9) A request that the question of the establishment of the
district be submitted to the qualified voters of the district;
(10) A signed statement that the petitioners are authorized
to submit the petition to the governing body; and
(11) Any other items the petitioners deem appropriate.
7. Upon the filing of a petition pursuant to this section, the
governing body of any city, town, or village described in this section
may pass a resolution containing the following information:
(1) A description of the boundaries of the proposed district
and each subdistrict;
(2) The time and place of a hearing to be held to consider
establishment of the proposed district;
(3) The time frame and manner for the filing of protests;
(4) The proposed sales tax rate to be voted upon within the
subdistricts of the proposed district;
(5) The proposed uses for the revenue to be generated by
the new sales tax; and
(6) Such other matters as the governing body may deem
appropriate.
8. Prior to the governing body certifying the question of the
district's creation and imposing a sales tax for approval by the
qualified electors, a hearing shall be held as provided by this
subsection. The governing body of the municipality approving a
resolution as set forth in section 67.2520 shall:
(1) Publish notice of the hearing, which shall include the
information contained in the resolution cited in section 67.2520, on
two separate occasions in at least one newspaper of general
circulation in the county where the proposed district is located,
with the first publication to occur not more than thirty days before
the hearing, and the second publication to occur not more than
fifteen days or less than ten days before the hearing;
(2) Hear all protests and receive evidence for or against the
establishment of the proposed district; and
(3) Consider all protests, which determinations shall be
final.
The costs of printing and publication of the notice shall be paid by
the petitioners. If the district is organized pursuant to sections
67.2500 to 67.2530, the petitioners may be reimbursed for such
costs out of the revenues received by the district.
9. Following the hearing, the governing body of any city,
town, or village within which the proposed district will be located
may order an election on the questions of the district creation and
sales tax funding for voter approval and certify the questions to the
municipal clerk. The election order shall include the date on which
the ballots will be mailed to qualified electors, which shall be not
sooner than the eighth Tuesday from the issuance of the
order. The election regarding the incorporation of the district and
the imposing of the sales tax shall follow the procedure set forth in
section 67.2520, and shall be held pursuant to the order and
certification by the governing body. Only those subdistricts
approving the question of creating the district and imposing the
sales tax shall become part of the district.
10. If the results of the election conducted in accordance
with section 67.2520 show that a majority of the votes cast were in
favor of organizing the district and imposing the sales tax, the
governing body may establish the proposed district in those
subdistricts approving the question of creating the district and
imposing the sales tax by adopting an ordinance to that effect. The
ordinance establishing the district shall contain the following:
(1) The description of the boundaries of the district and
each subdistrict;
(2) A statement that a theater, cultural arts, and
entertainment district has been established;
(3) A declaration that the district is a political subdivision
of the state;
(4) The name of the district;
(5) The date on which the sales tax election in the
subdistricts was held, and the result of the election;
(6) The uses for any revenue generated by a sales tax
imposed pursuant to this section;
(7) A certification to the newly created district of the
election results, including the election concerning the sales tax; and
(8) Such other matters as the governing body deems
appropriate.
11. Any subdistrict that does not approve the creation of
the district and imposing the sales tax shall not be a part of the
district and the sales tax shall not be imposed until after the
district board of directors has submitted another proposal for the
inclusion of the area into the district and such proposal and the
sales tax proposal are approved by a majority of the qualified
voters in the subdistrict voting thereon. Such subsequent elections
shall be conducted in accordance with section 67.2520; provided,
however, that the district board of directors may place the question
of the inclusion of a subdistrict within a district and the question
of imposing a sales tax before the voters of a proposed subdistrict,
and the municipal clerk, or circuit clerk if the district is formed by
the circuit court, shall conduct the election. In subsequent
elections, the election judges shall certify the election results to the
district board of directors.]
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