SS SCS HCS HB 186 -- LOCAL GOVERNMENT

This bill changes the laws regarding local government.  In its
main provisions, the bill:

(1)  Requires moneys received or collected to fund additional
costs incurred by any county office to be reviewed by the county
budget officer when he or she is formulating the annual budget
and to be used solely for the purposes outlined for each fund
(Section 67.055, RSMo);

(2)  Specifies that an improvement cost, assessed by a reasonable
assessment plan in a neighborhood improvement district determined
by a governing body, may include a determination that all units
are equally benefitted in the case of condo or equitable owner
association ownership (Section 67.459);

(3)  Authorizes the City of Maryville to impose, upon voter
approval, a transient guest tax of up to 5% on hotel and motel
rooms (Section 67.1003);

(4)  Changes the definition of "agency" in the provisions related
to homeless assistance programs to include any entity which
provides any service related to homeless persons, rather than
just housing-related assistance, modifies the information
required in an application for funds to help provide services to
homeless persons, and changes the requirements for qualifying for
funds (Sections 67.1062, 67.1067, 67.1069, and 67.1070);

(5)  Authorizes a lien on property against the real and personal
property of a business when any tax, interest, or penalty imposed
under the County Convention and Sports Facilities Authority in
St. Charles County becomes delinquent.  Provisions to release the
lien are provided (Section 67.1159);

(6)  Authorizes any city or county to levy a sales tax of up to
0.5%, upon voter approval.  This tax must be in lieu of the
economic development sales tax allowed by Sections 67.1300 and
67.1303 (Section 67.1305);

(7)  Modifies the current authorization which certain counties
with significant lake shoreline have to impose, upon voter
approval, a single retail sales tax not to exceed 1.5% for the
purpose of promoting water quality, infrastructure, and tourism
so that voters can approve one or more retail sales taxes not to
exceed 1.5% in the aggregate for the purpose of affecting water
quality, infrastructure, or tourism, singularly or in any
combination (Sections 67.1922 and 67.1934);

(8)  Changes the laws allowing all counties and the City of St.
Louis to levy sales and property taxes to fund community services
for children by clarifying that the sole purpose of the tax is to
provide services to protect the well-being and safety of children
and youth and to strengthen families (Sections 67.1775, 210.860,
and 210.861);

(9)  Allows for an imposition of property tax of 25 cents on each
$100 of assessed valuation on taxable property to provide
counseling, family support, and temporary residential services to
persons 18 years of age or younger and those services described
in Section 210.861.  Currently, this section provides for the
same 25-cent property tax to be levied for counseling, family
support, and temporary residential services to persons 18 years
of age or younger.  Revenues derived from the tax will be
deposited into the county treasury to the credit of the Community
Children's Services Fund to provide funds for counseling and
related services to children and youth in the county which will
promote healthy lifestyles among children and youth and
strengthen families (Sections 67.1775, 210.860, and 210.861);

(10)  Restructures the board of directors for the tourism
community enhancement districts and recalculates the dispersion
of sales taxes in the districts (Sections 67.1956, 67.1959,
67.1968, and 67.1979);

(11)  Authorizes the City of Independence, upon voter approval,
to impose a sales tax in increments of one-eighth of 1% up to a
maximum of 2% on all retail sales of food within the city to be
used for a museum and for tourism-related activities.  Activities
that will qualify for the tax revenue are specified as well as
the method of collecting the tax.  A procedure is established for
the repeal of the tax (Section 82.850);

(12)  Authorizes the City of Excelsior Springs to levy a tax of
30 cents on each $100 of assessed valuation on taxable property
for hospital, public health, or museum purposes in lieu of the
current 20 cents (Section 94.070);

(13)  Prohibits, on or after January 1, 2006, the City of St.
Peters from levying and collecting a license fee on a hotel or
motel in an amount exceeding $1,000 per year and authorizes the
city to increase the hotel/motel license tax by 5% per year, but
the total tax levied cannot exceed one-eighth of 1% of the
hotel's or motel's gross revenue.  Other cities, including
Edmundson and Woodson Terrace, are authorized to increase the
hotel/motel license tax by 5% per year, but the total tax levied
cannot exceed the greater of one-eighth of 1% of the hotel's or
motel's gross revenue or the business license tax rate for the
hotel or motel on May 1, 2005 (Section 94.270);

(14)  Increases from .5% to 1% a transportation sales tax that
the City of St. Louis and St. Louis County may propose, by order
or ordinance, upon voter approval (Section 94.660);

(15)  Authorizes any city with a population of 100 or more to
levy a transportation sales tax, upon voter approval.  Currently,
only cities with a population of 200 or more are authorized to
levy this tax (Section 94.700);

(16)  Authorizes the cities of Canton, La Grange, and Edina to
impose a transient guest tax, upon voter approval, on all hotels
and motels within their city limits.  This tax cannot exceed 5%
per occupied room per night and is to be used solely for
promoting tourism (Section 94.837);

(17)  Authorizes the City of Lamar Heights to impose, upon voter
approval, a room tax of no more than 6% per night and a local
sales tax on food of no more than 2%.  These taxes will be used
solely for capital improvements.  This section contains an
emergency clause (Section 94.838);

(18)  Adds junior college districts to the list of entities which
must be notified of and receive payments in lieu of taxes from
municipal industrial development projects involving the issuance
of revenue bonds or the conveyance of municipal property.  The
bill also requires that, if the project plan is approved after
May 15, 2005, in Franklin County, all affected taxing entities
receive notice and payment in lieu of taxes (Sections 100.050 and
100.059);

(19)  Changes the application procedures for the Missouri
Homestead Preservation Act for the elderly and disabled (Sections
135.010 and 137.106);

(20)  Limits the amount of revenue from admission fees for gaming
boats that the City of St. Charles may collect after Fiscal Year
2008 to the percentage of revenue attributable to admission fees
for Fiscal Year 2007 (Sections 137.073 and 313.820);

(21)  Exempts motor vehicles leased for a period of one year or
more to a religious, educational, or charitable organization from
state, county, and local taxation (Section 137.100);

(22)  Removes the term "solely" from the requirement for
nonprofit, social, service, and fraternal organizations to be
exempt from sales tax (Section 144.030);

(23)  Establishes a partial sales tax exemption for the sale of
modular units.  The manufacturer of modular units will be
considered the contractor for use tax purposes, and the tax will
be computed on the use tax rate where the modular unit is being
placed (Section 144.044);

(24)  Exempts machine or parts for machines used in a commercial,
coin-operated amusement and vending business where sales tax is
paid on the gross receipts derived from the use of the machines
(Section 144.518);

(25)  Establishes the African-American History Museum and
Cultural Subdistrict under the metropolitan zoological park and
museum district (Sections 184.352 and 184.353);

(26)  Authorizes, upon voter approval, an increase in the
property tax rate for certain history museum subdistricts
(Section 184.357); and

(27)  Authorizes Madison County to impose, upon voter approval, a
local sales tax up to 1% for public recreational projects and
programs, including land acquisition (Section 1).

Missouri House of Representatives
93rd General Assembly, 1st Regular Session
Last Updated August 25, 2005 at 1:18 pm