SECOND REGULAR SESSION
95TH GENERAL ASSEMBLY
INTRODUCED BY REPRESENTATIVE KIRKTON.
3044L.01I D. ADAM CRUMBLISS, Chief Clerk
AN ACT
To amend chapter 182, RSMo, by adding thereto one new section relating to a sales tax for public library districts.
Be it enacted by the General Assembly of the state of Missouri, as follows:
Section A. Chapter 182, RSMo, is amended by adding thereto one new section, to be known as section 182.802, to read as follows:
182.802. 1. As used in this section, the following terms mean:
(1) "Public library district", any city library district, county library district, city-county library district, municipal library district, consolidated library district, or urban library district;
(2) "Qualified voters" or "voters", any individuals residing within the district who are eligible to be registered voters and who have registered to vote under chapter 115 or, if no individuals are eligible and registered to vote reside within the proposed district, all of the owners of real property located within the proposed district who have unanimously petitioned for or consented to the adoption of an ordinance by the governing body imposing a tax authorized in this section. If the owner of the property within the proposed district is a political subdivision or corporation of the state, the governing body of such political subdivision or corporation shall be considered the owner for purposes of this section.
2. The governing body of any public library district may impose, by a majority vote of its board of directors, a sales tax on all retail sales made within the public library district boundaries which are subject to sales tax under sections 144.010 to 144.525. The tax authorized in this section shall not exceed one-half of one cent, and shall be imposed solely for the purpose of funding the operation and maintenance of public libraries within the boundaries of such library district. 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.
3. No such sales tax adopted under this section shall become effective unless the governing body of the public library district submits to the qualified voters at a state general, primary, or special election a proposal to authorize the governing body of the public library district to impose a tax under this section. 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 notification of adoption of the local 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.
4. Except as modified in this section, all provisions of sections 32.085 and 32.087 shall apply to the tax imposed under this section.
5. All revenue collected under this section by the director of the department of revenue on behalf of any public library district, 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 "Public Library District 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 public library district for erroneous payments and overpayments made, and may redeem dishonored checks and drafts deposited to the credit of such public library district. 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.
6. The governing body of any public library district 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 public library district. 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 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 public library district that has adopted the sales tax authorized in this section receives a petition, signed by a number of registered voters of the public library district equal to at least ten percent of the number of qualified voters of the public library district 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 public library district 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 public library district 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 public library district, the director shall remit the balance in the account to the public library district and close the account of that public library district. The director shall notify each public library district of each instance of any amount refunded or any check redeemed from receipts due the public library district.
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