Missouri Statute | Act | Code |County, Township And Political Subdivision Government| US Code - US Statute | Chapter 67 Political Subdivisions, Miscellaneous Powers

USA Statutes : missouri
Title : COUNTY, TOWNSHIP AND POLITICAL SUBDIVISION GOVERNMENT
Chapter : Chapter 67 Political Subdivisions, Miscellaneous Powers

As used in sections 67.1800 to 67.1822, the following terms mean:

(1) "Airport", Lambert-St. Louis International Airport and any other
airport located within the district and designated by a chief executive;

(2) "Airport authority", an entity established by city ordinance
regarding governance of the airport with representatives appointed by the
chief executives of the city, county, and other approximate counties
within the region;

(3) "Airport taxicab", a taxicab which picks up passengers for hire at
the airport, transports them to places they designate by no regular
specific route, and the charge is made on the basis of distance traveled
as indicated by the taximeter;

(4) "Central repository", the Missouri state highway patrol criminal
records division for compiling and disseminating complete and accurate
criminal history records;

(5) "Chief executive", the mayor of the city and the county executive of
the county;

(6) "City", a city not within a county;

(7) "Commission", the regional taxicab commission created in section
67.1804;

(8) "County", a county with a charter form of government and with more
than one million inhabitants;

(9) "Criminal history record information", information collected by
criminal justice agencies on individuals consisting of identifiable
descriptions and notations of arrests, detentions, indictments,
information, or other formal criminal charges, and any disposition
arising there from sentencing, correctional supervision and release;

(10) "District", the geographical area encompassed by the regional
taxicab commission;

(11) "Driver", an individual operator of a motor vehicle and may be an
employee or independent contractor;

(12) "Hotel and restaurant industry", the group of enterprises actively
engaged in the business of operating lodging and dining facilities for
transient guests;

(13) "Municipality", a city, town, or village which has been incorporated
in accordance with the laws of the state of Missouri;

(14) "On-call/reserve taxicab", any motor vehicle or nonmotorized
carriage engaged in the business of carrying persons for hire on the
streets of the district, whether the same is hailed on the streets by a
passenger or is operated from a street stand, from a garage on a regular
route, or between fixed termini on a schedule, and where no regular or
specific route is traveled, passengers are taken to and from such places
as they designate, and the charge is made on the basis of distance
traveled as indicated by a taximeter;

(15) "Premium sedan", any motor vehicle engaged in the business of
carrying persons for hire on the streets of the district which seats a
total of five or less passengers in addition to a driver and which
carries in each vehicle a manifest or trip ticket containing the name and
pickup address of the passenger or passengers who have arranged for the
use of the vehicle, and the charge is a prearranged fixed contract price
quoted for transportation between termini selected by the passenger;

(16) "Taxicab", airport taxicabs, on-call/reserve taxicabs and premium
sedans referred to collectively as taxicabs;

(17) "Taxicab company", the use of one or more taxicabs operated as a
business carrying persons for hire;

(18) "Taximeter", a meter instrument or device attached to an on-call
taxicab or airport taxicab which measures mechanically or electronically
the distance driven and the waiting time upon which the fare is based.
(L. 2002 H.B. 1041, A.L. 2004 S.B. 1233, et al.)

(2004) Collective group of independent St. Louis cab drivers and owners
failed to establish equal protection violation of disadvantaging suspect
class or impinging fundamental right. United C.O.D. v. State, 150 S.W.3d
311 (Mo.banc).

There is hereby established a "Regional Taxicab District", with
boundaries which shall encompass any city not within a county and any
county with a charter form of government and with more than one million
inhabitants, including all incorporated municipalities located within
such county. (L. 2002 H.B. 1041)

For the regional taxicab district, there is hereby established a
"Regional Taxicab Commission", which shall be a body politic and
corporate vested with all the powers expressly granted to it herein and
created for the public purposes of recognizing taxicab service as a
public transportation system, improving the quality of the system, and
exercising primary authority over the provision of licensing, control and
regulations of taxicab services within the district. (L. 2002 H.B. 1041)

1. The regional taxicab commission shall consist of a
chairperson plus eight members, four of whom shall be appointed by the
chief executive of the city with approval of the board of aldermen, and
four of whom shall be appointed by the chief executive of the county with
approval of the governing body of the county. Of the eight members first
appointed, one city appointee and one county appointee shall be appointed
to a four-year term, two city appointees and two county appointees shall
be appointed to a three-year term, and one city appointee and one county
appointee shall be appointed to a one-year term. Members appointed after
the expiration of these initial terms shall serve a four-year term. The
chief executive officer of the city and the chief executive officer of
the county shall alternately appoint a chairperson who shall serve a term
of three years. The respective chief executive who appoints the members
of the commission shall appoint members to fill unexpired terms resulting
from any vacancy of a person appointed by that chief executive. All
members and the chairperson must reside within the district while serving
as a member. All members shall serve without compensation. Nothing shall
prohibit a representative of the taxicab industry from being chairperson.

2. In making the eight appointments set forth in subsection 1 of this
section, the chief executive officer of the city and the chief executive
officer of the county shall collectively select four representatives of
the taxicab industry. Such four representatives of the taxicab industry
shall include at least one from each of the following:

(1) An owner or designated assignee of a taxicab company which holds at
least one but no more than one hundred taxicab licenses;

(2) An owner or designated assignee of a taxicab company which holds at
least one hundred one taxicab licenses or more;

(3) A taxicab driver, excluding any employee or independent contractor of
a company currently represented on the commission.

The remaining five commission members shall be designated "at large" and
shall not be a representative of the taxicab industry or be the spouse of
any such person nor be an individual who has a direct material or
financial interest in such industry. If any representative of the taxicab
industry resigns or is otherwise unable to serve out the term for which
such representative was appointed, a similarly situated representative of
the taxicab industry shall be appointed to complete the specified term.
(L. 2002 H.B. 1041)

The regional taxicab commission is empowered to:

(1) Develop and implement plans, policies, and programs to improve the
quality of taxicab service within the district;

(2) Cooperate and collaborate with the hotel and restaurant industry to:

(a) Restrict the activities of those doormen employed by hotels and
restaurants who accept payment from taxicab drivers or taxicab companies
in exchange for the doormen's assistance in obtaining passengers for such
taxicab drivers and companies; and

(b) Obtain the adherence of hotel shuttle vehicles to the requirement
that they operate solely on scheduled trips between fixed termini and
shall have authority to create guidelines for hotel and commercial
shuttles;

(3) Cooperate and collaborate with other governmental entities, including
the government of the United States, this state, and political
subdivisions of this and other states;

(4) Cooperate and collaborate with governmental entities whose boundaries
adjoin those of the district to assure that any taxicab or taxicab
company neither licensed by the commission nor officed within its
boundaries shall nonetheless be subject to those aspects of the taxicab
code applicable to taxicabs operating within the district's boundaries;

(5) Contract with any public or private agency, individual, partnership,
association, corporation or other entity, consistent with law, for the
provision of services necessary to improve the quality of taxicab service
within the district;

(6) Accept grants and donations from public or private entities for the
purpose of improving the quality of taxicab service within the district;

(7) Execute contracts, sue, and be sued;

(8) Adopt a taxicab code to license and regulate taxicab companies and
individual taxicabs within the district consistent with existing
ordinances, and to provide for the enforcement of such code for the
purpose of improving the quality of taxicab service within the district;

(9) Collect reasonable fees in an amount sufficient to fund the
commission's licensing, regulatory, inspection, and enforcement
functions; except that, fees charged to entities regulated by the city or
county prior to August 28, 2004, shall not exceed three times those
amounts charged by such city or county in the first three years of the
commission's operation, nor shall said fees exceed four times those
amounts for the next three years and for subsequent years, the fees may
be adjusted annually based on the rate of inflation according to the
consumer price index. Previously regulated entities the class of service
of which was regulated by both the city and the county may have fees
based on the higher of the two fees charged for that class of service;

(10) Establish accounts with appropriate banking institutions, borrow
money, buy, sell, or lease property for the necessary functions of the
commission; and

(11) Require taxicabs to display special taxicab license plates as
provided in chapter 301, RSMo, in order to operate within the district.
If the commission revokes the taxicab license the commission may
confiscate such license plates and return them to the director of revenue
pursuant to subsection 3 of section 67.1813. (L. 2002 H.B. 1041, A.L.
2004 S.B. 1233, et al.)

Effective 1-1-05

1. The regional taxicab commission established under section
67.1804 may license, supervise, and regulate any person who engages in
the business of transporting passengers in commerce, wholly within the
regional taxicab district established in section 67.1802, in any motor
vehicle designed or used to transport not more than eight passengers,
including the driver. The powers granted to the regional taxicab
commission under this section shall apply to the motor vehicles described
in this subsection and to the persons owning or operating those vehicles:

(1) Whether or not the vehicles are equipped with a taximeter or use a
taximeter; and

(2) Whether the vehicles are operated by a for-hire motor carrier of
passengers or by a private motor carrier of passengers not for hire or
compensation.

2. This section shall apply, notwithstanding any provisions of this
chapter or of subsection 2 of section 390.126, RSMo, to the contrary,
except that the vehicles described in subsection 1 of this section, and
the operators of such vehicles, shall be licensed, supervised, and
regulated by the state highways and transportation commission, as
provided under section 226.008, RSMo, instead of the regional taxicab
commission, whenever:

(1) Such motor vehicles transport passengers within the district in
interstate commerce, and those interstate operations are subject to the
powers of the state highways and transportation commission under section
226.008, RSMo;

(2) Such motor vehicles are operated exclusively by a not-for-profit
corporation or governmental entity, whose passenger transportation within
the regional taxicab district is subsidized, wholly or in part, with
public transit funding provided by the state highways and transportation
commission, the Federal Transit Administration, or both;

(3) Such vehicles transport one or more passengers on the public highways
in a continuous journey from a place of origin within the regional
taxicab district to a destination outside the district, or from a place
of origin outside the district to a destination within the district,
either with or without a return trip to the point of origin. Such
continuous transportation of passengers between points within and without
the district is subject to regulation by the state highways and
transportation commission, even if the journey includes temporary stops
at one or more intermediate destinations within the boundaries of the
district.

3. The provisions of subdivision (3) of subsection 2 of this section
shall not limit the powers of the regional taxicab commission under this
section to license, supervise, and regulate the transportation of any
passenger whose journey by motor vehicle takes place wholly within the
regional taxicab district, even if transported on the same vehicle with
other passengers whose transportation, both within and without the
boundaries of the district, is subject to the exclusive powers of the
state highways and transportation commission. A motor carrier or driver
who transports passengers subject to the powers of the regional taxicab
commission, under subsection 1 of this section, on the same vehicle with
passengers whose transportation is subject to the powers of the state
highways and transportation commission, under subsection 2 of this
section, shall comply with all applicable requirements of the regional
taxicab commission and with all applicable requirements of the state
highways and transportation commission.

4. No provision within this chapter shall be interpreted or construed as
limiting the powers of the state highways and transportation commission
and its enforcement personnel, the state highway patrol and its officers
and personnel, or any other law enforcement officers or peace officers to
enforce any safety requirements or hazardous materials regulations made
applicable by law to the motor vehicles, drivers, or persons that own or
operate any motor vehicles described in this section.

5. Every individual person, partnership, or corporation subject to
licensing, regulation, and supervision by the regional taxicab commission
under this section, with reference to any transportation of passengers by
a motor vehicle previously authorized by a certificate or permit issued
by the state highways and transportation commission under section 390.051
or 390.061, RSMo, which certificate or permit was in active status and
not suspended or revoked on August 27, 2005, according to the records of
the state highways and transportation commission, is hereby deemed to be
licensed, permitted, and authorized by the regional taxicab commission,
and the vehicles and drivers used by such motor carriers are hereby
deemed to be licensed, permitted, and authorized by the regional taxicab
commission to operate and engage in the transportation of passengers
within the regional taxicab district, to the same extent as they formerly
were licensed, permitted, and authorized by the highways and
transportation commission on August 27, 2005. Such motor carriers,
drivers, and vehicles shall be exempted from applying for any license,
certificate, permit, or other credential issued or required by the
regional taxicab commission under sections 67.1800 to 67.1822, except
that the regional taxicab commission may, after December 31, 2005,
require such motor carriers and drivers to apply and pay the regular fees
for annual renewals of such licenses, permits, certificates, or other
credentials under uniform requirements applicable to all motor carriers,
vehicles, and drivers operating within the regional taxicab district. (L.
2005 H.B. 58 merged with H.B. 487)

1. To implement internally the powers which it has been granted,
the commission shall:

(1) Elect its own vice chair, secretary, and such other officers as it
deems necessary, make such rules as are necessary and consistent with the
commission's powers;

(2) Provide for the expenditure of funds necessary for the proper
administration of the commission's assigned duties;

(3) Convene monthly meetings of the entire commission or more often if
deemed necessary by the commission members;

(4) Make decisions by affirmative vote of the majority of the commission;
provided that each of the commissioners, including the chairperson, shall
be entitled to one vote on each matter presented for vote and provided
further that at least two city appointees and two county appointees,
excluding the chairperson, must be included in each majority vote of the
commission.

2. The commission shall not exceed or expend moneys in excess of any fees
collected and any moneys provided to the commission pursuant to section
67.1820. (L. 2002 H.B. 1041)

Following the appointment of the commissioners, the regional
taxicab commission shall meet for the purpose of establishing and
adopting a districtwide taxicab code. In promulgating the taxicab code,
the commission shall seek, to the extent reasonably practical, to
preserve within the code provisions similar to those contained in chapter
8.98 of the city's municipal ordinance and chapter 806 of the county
ordinances, both relating to taxicab issues such as licensing,
regulation, inspection, and enforcement while avoiding unnecessary
overlaps or inconsistencies between the ordinances. The commission shall
present a draft of its districtwide taxicab code at public hearings, one
of which will be held in the city and another in the county, following
prior public notice of same. Notice of the public hearing shall be given
by publication at least twice, the first publication to be not more than
thirty days and the second publication to be not more than ten days prior
to each hearing in a newspaper of general circulation in the city and
county. The commission shall adopt its taxicab code no later than one
hundred eighty days after the appointment of the initial commission
members. The commission shall have the power to amend the taxicab code
from time to time following the initial adoption without the requirement
of public notice or hearings. (L. 2002 H.B. 1041)

1. Any such person required by the regional taxicab commission
pursuant to section 67.1808 to obtain and display a special taxicab
license plate shall make application for such license plates on a form
prescribed by the director of revenue.

2. Upon application and payment of the same fee as required in section
301.144, RSMo, in addition to the regular registration fees and documents
as required by law the director of revenue shall issue special taxicab
license plates that display the word "TAXICAB" in place of the words
"SHOW-ME STATE".

3. If the regional taxicab commission revokes the taxicab license
authorizing the taxicab to be operated within the district, the licensee
or owner shall immediately surrender the special taxicab license plates
to the director of revenue and obtain new license plates as otherwise
provided by law. If the licensee or owner fails to surrender the special
taxicab license plates the regional taxicab commission has the authority
to confiscate such plates and return them to the director of revenue.

4. The director of the department of revenue may promulgate rules and
regulations for the administration of this section. Any rule or portion
of a rule, as that term is defined in section 536.010, RSMo, that is
promulgated under the authority delegated in this section shall become
effective only if it has been promulgated pursuant to the provisions of
chapter 536, RSMo. All rulemaking authority delegated prior to August 28,
1999, is of no force and effect; however, nothing in this section shall
be interpreted to repeal or affect the validity of any rule filed or
adopted prior to August 28, 1999, if it fully complied with the
provisions of chapter 536, RSMo. This section and chapter 536, RSMo, are
nonseverable and if any of the powers vested with the general assembly
pursuant to chapter 536, RSMo, to review, to delay the effective date or
to disapprove and annul a rule are subsequently held unconstitutional,
then the grant of rulemaking authority and any rule proposed or adopted
after August 28, 1999, shall be invalid and void. (L. 2004 S.B. 1233, et
al.)

Effective 1-1-05

The commission shall further seek the input of the city, county,
and airport authority generally regarding the taxicab code and, in
particularly with reference to airport taxicabs, shall seek to ensure:

(1) Continuous, smooth airport service during any transition period from
the current city and county operation to the new regional taxicab
commission;

(2) The need of the airport authority to provide services at the
airport's passenger terminals; and

(3) Airport authority involvement as to the servicing of the airport by
airport taxicabs.

The commission shall not regulate the airport or airport taxicabs as to
cab parking, circulation, cab stands, or passenger loading at the
airport, or the payment by airport taxicabs for use of the airport or its
facilities. (L. 2002 H.B. 1041)

The city and county's ordinances relating to taxicabs shall
remain in full force and effect and be enforced as such by the city and
county until one hundred twenty days after the regional taxicab
commission adopts its taxicab code, at which time such city and county
ordinances shall be deemed to be rescinded as well as ordinances adopted
by municipalities within the county. Upon the effective date of the
taxicab code:

(1) All licensing, regulations, inspections, inspections of taxicabs, and
enforcement of the taxicab code shall rest exclusively with the regional
taxicab commission;

(2) All taxicabs subject to the taxicab code shall be required to comply
fully with the taxicab code, notwithstanding any previously issued
licenses or certificates of convenience;

(3) All permits valid and effective as of August 28, 2002, shall remain
valid and effective until the date of expiration or renewal of such
permit; and

(4) All available taxicab licensing, inspection, and related fees
previously collected and remaining unspent by other jurisdictions shall
be immediately paid over to* the regional taxicab commission for its
future use in administering the taxicab code.

The provisions of this section notwithstanding, existing municipal
regulations relating to taxicab curb locations and curb fees as well as
local business licenses which do not seek to regulate taxicab use shall
not be preempted by the taxicab code except by agreement between the
commission and applicable municipality. (L. 2002 H.B. 1041)

*Word "to" does not appear in original rolls.

The commission shall establish as part of the taxicab code its
own internal, administrative procedure for decisions involving the
granting, denying, suspending, or revoking of licenses, or the imposition
of administrative penalties not to exceed two hundred dollars, and shall
develop a schedule of penalties which shall be available to the public
and provided to all owners and operators of taxicabs. The commission
shall study and take into account rate and fee structures as well as the
number of existing taxicab licenses within the district in considering
new applications for such licenses. The internal procedures set forth in
the taxicab code shall allow appeals from license-related decisions to be
conducted by independent hearing officers. (L. 2002 H.B. 1041, A.L. 2004
S.B. 1233, et al.)

1. The commission with the passage of a taxicab code shall
request a Missouri criminal record review for a prospective or current
driver from the central repository by furnishing information on forms and
in the manner approved by the highway patrol.

2. The prospective or current driver shall submit two sets of
fingerprints to the Missouri state highway patrol, Missouri criminal
records repository, for the purpose of checking the person's criminal
history. The first set of fingerprints shall be used to search the
Missouri criminal records repository and the second set shall be
submitted to the Federal Bureau of Investigation to be used for searching
the federal criminal history files.

3. The prospective or current driver shall pay the appropriate fee to the
state central repository payable to the criminal record system fund and
pay the appropriate fee determined by the Federal Bureau of Investigation
for the federal criminal history record when applying for or renewing a
license.

4. Any criminal history information received by the commission pursuant
to the provisions of this section shall be used solely for the internal
purposes of the commission in determining the suitability of the
prospective or current driver. The dissemination of criminal history
information from the Federal Bureau of Investigation beyond the
authorized or related governmental entity is prohibited. All criminal
record check information shall be confidential and any person who
discloses the information beyond the scope allowed is guilty of a class A
misdemeanor. (L. 2004 S.B. 1233, et al.)

The regional taxicab commission shall initially establish,
subject to public hearings thereon, an annual fee-generated budget
required for the effective implementation and enforcement of the taxicab
code, taking into account staffing requirements and related expenses as
well as all revenue sources, including collection of fees previously paid
to and unspent by other enforcing jurisdictions and future fees projected
to be collected by the commission. Recognizing the elimination of duties
and costs associated with the regulatory and enforcement functions of
taxicab administration previously borne by the city and county and being
assumed by the commission, the city and county shall have the authority
to appropriate additional budgetary funding for the commission's needs.
(L. 2002 H.B. 1041)

1. Before the second Monday in April of each year, the regional
taxicab commission shall make an annual report to the chief executive
officers and to the governing bodies of the city and county stating the
conditions of the commission as of the first day of January of that year,
and the sums of money received and distributed by it during the preceding
calendar year.

2. Before the close of the regional taxicab commission's first fiscal
year and at the close of each fiscal year thereafter, the chief
executives of the city and the county shall appoint one or more certified
public accountants who shall annually examine the books, papers,
documents, accounts, and vouchers of the commission, and who shall report
thereon to the chief executives of the city and the county and to the
regional taxicab commission. The commission shall produce and submit for
examination all books, papers, documents, accounts, and vouchers, and
shall in every way assist such certified public accountants in the
performance of their duties pursuant to this section. (L. 2002 H.B. 1041)

As used in sections 67.1830 to 67.1846, the following terms
shall mean:

(1) "Abandoned equipment or facilities", any equipment materials,
apparatuses, devices or facilities that are:

(a) Declared abandoned by the owner of such equipment or facilities;

(b) No longer in active use, physically disconnected from a portion of
the operating facility or any other facility that is in use or in
service, and no longer capable of being used for the same or similar
purpose for which the equipment, apparatuses or facilities were
installed; or

(c) No longer in active use and the owner of such equipment or facilities
fails to respond within thirty days to a written notice sent by a
political subdivision;

(2) "Degradation", the actual or deemed reduction in the useful life of
the public right-of-way resulting from the cutting, excavation or
restoration of the public right-of-way;

(3) "Emergency", includes but is not limited to the following:

(a) An unexpected or unplanned outage, cut, rupture, leak or any other
failure of a public utility facility that prevents or significantly
jeopardizes the ability of a public utility to provide service to
customers;

(b) An unexpected or unplanned outage, cut, rupture, leak or any other
failure of a public utility facility that results or could result in
danger to the public or a material delay or hindrance to the provision of
service to the public if the outage, cut, rupture, leak or any other such
failure of public utility facilities is not immediately repaired,
controlled, stabilized or rectified; or

(c) Any occurrence involving a public utility facility that a reasonable
person could conclude under the circumstances that immediate and
undelayed action by the public utility is necessary and warranted;

(4) "Excavation", any act by which earth, asphalt, concrete, sand,
gravel, rock or any other material in or on the ground is cut into, dug,
uncovered, removed, or otherwise displaced, by means of any tools,
equipment or explosives, except that the following shall not be deemed
excavation:

(a) Any de minimis displacement or movement of ground caused by
pedestrian or vehicular traffic;

(b) The replacement of utility poles and related equipment at the
existing general location that does not involve either a street or
sidewalk cut; or

(c) Any other activity which does not disturb or displace surface
conditions of the earth, asphalt, concrete, sand, gravel, rock or any
other material in or on the ground;

(5) "Management costs" or "rights-of-way management costs", the actual
costs a political subdivision reasonably incurs in managing its public
rights-of-way, including such costs, if incurred, as those associated
with the following:

(a) Issuing, processing and verifying right-of-way permit applications;

(b) Inspecting job sites and restoration projects;

(c) Protecting or moving public utility right-of-way user construction
equipment after reasonable notification to the public utility
right-of-way user during public right-of-way work;

(d) Determining the adequacy of public right-of-way restoration;

(e) Restoring work inadequately performed after providing notice and the
opportunity to correct the work; and

(f) Revoking right-of-way permits.

Right-of-way management costs shall be the same for all entities doing
similar work. Management costs or rights-of-way management costs shall
not include payment by a public utility right-of-way user for the use or
rent of the public right-of-way, degradation of the public right-of-way
or any costs as outlined in paragraphs (a) to (h) of this subdivision
which are incurred by the political subdivision as a result of use by
users other than public utilities, the fees and cost of litigation
relating to the interpretation of this section or section 67.1832, or
litigation, interpretation or development of any ordinance enacted
pursuant to this section or section 67.1832, or the political
subdivision's fees and costs related to appeals taken pursuant to section
67.1838. In granting or renewing a franchise for a cable television
system, a political subdivision may impose a franchise fee and other
terms and conditions permitted by federal law;

(6) "Managing the public right-of-way", the actions a political
subdivision takes, through reasonable exercise of its police powers, to
impose rights, duties and obligations on all users of the right-of-way,
including the political subdivision, in a reasonable, competitively
neutral and nondiscriminatory and uniform manner, reflecting the distinct
engineering, construction, operation, maintenance and public work and
safety requirements applicable to the various users of the public
right-of- way, provided that such rights, duties and obligations shall
not conflict with any federal law or regulation. In managing the public
right-of-way, a political subdivision may:

(a) Require construction performance bonds or insurance coverage or
demonstration of self-insurance at the option of the political
subdivision or if the public utility right-of-way user has twenty-five
million dollars in net assets and does not have a history of permitting
noncompliance within the political subdivision as defined by the
political subdivision, then the public utility right-of-way user shall
not be required to provide such bonds or insurance;

(b) Establish coordination and timing requirements that do not impose a
barrier to entry;

(c) Require public utility right-of-way users to submit, for right-
of-way projects commenced after August 28, 2001, requiring excavation
within the public right-of-way, whether initiated by a political
subdivision or any public utility right-of-way user, project data in the
form maintained by the user and in a reasonable time after receipt of the
request based on the amount of data requested;

(d) Establish right-of-way permitting requirements for street excavation;

(e) Establish removal requirements for abandoned equipment or facilities,
if the existence of such facilities prevents or significantly impairs
right-of-way use, repair, excavation or construction;

(f) Establish permitting requirements for towers and other structures or
equipment for wireless communications facilities in the public right-of-
way, notwithstanding the provisions of section 67.1832;

(g) Establish standards for street restoration in order to lessen the
impact of degradation to the public right-of-way; and

(h) Impose permit conditions to protect public safety;

(7) "Political subdivision", a city, town, village, county of the first
classification or county of the second classification;

(8) "Public right-of-way", the area on, below or above a public roadway,
highway, street or alleyway in which the political subdivision has an
ownership interest, but not including:

(a) The airwaves above a public right-of-way with regard to cellular or
other nonwire telecommunications or broadcast service;

(b) Easements obtained by utilities or private easements in platted
subdivisions or tracts;

(c) Railroad rights-of-way and ground utilized or acquired for railroad
facilities; or

(d) Poles, pipes, cables, conduits, wires, optical cables, or other means
of transmission, collection or exchange of communications, information,
substances, data, or electronic or electrical current or impulses
utilized by a municipally owned or operated utility pursuant to chapter
91, RSMo, or pursuant to a charter form of government;

(9) "Public utility", every cable television service provider, every
pipeline corporation, gas corporation, electrical corporation, rural
electric cooperative, telecommunications company, water corporation,
heating or refrigerating corporation or sewer corporation under the
jurisdiction of the public service commission; every municipally owned or
operated utility pursuant to chapter 91, RSMo, or pursuant to a charter
form of government or cooperatively owned or operated utility pursuant to
chapter 394, RSMo; every street light maintenance district; every
privately owned utility; and every other entity, regardless of its form
of organization or governance, whether for profit or not, which in
providing a public utility type of service for members of the general
public, utilizes pipes, cables, conduits, wires, optical cables, or other
means of transmission, collection or exchange of communications,
information, substances, data, or electronic or electrical current or
impulses, in the collection, exchange or dissemination of its product or
services through the public rights-of-way;

(10) "Public utility right-of-way user", a public utility owning or
controlling a facility in the public right-of-way; and

(11) "Right-of-way permit", a permit issued by a political subdivision
authorizing the performance of excavation work in a public right-of-way.
(L. 2001 S.B. 369)

1. In addition to any other grants for the use of public
thoroughfares, and pursuant to this section, a political subdivision
shall grant its consent to a public utility right-of-way user authorized
to do business pursuant to the laws of this state or by license of the
Federal Energy Regulatory Commission, United States Department of
Transportation, or the Federal Communications Commission to construct,
maintain and operate all equipment, facilities, devices, materials,
apparatuses, or media including but not limited to, conduits, ducts,
lines, pipes, wires, hoses, cables, culverts, tubes, poles, towers,
manholes, transformers, regulator stations, underground vaults,
receivers, transmitters, satellite dishes, micro cells, Pico cells,
repeaters, or amplifiers useable for the transmission or distribution of
any service or commodity installed below or above ground in the public
right-of-way; provided that, no political subdivision shall require any
conditions that are inconsistent with the rules and regulations of the
Federal Energy Regulatory Commission, United States Department of
Transportation, Federal Communications Commission or the Missouri public
service commission.

2. Pursuant to this section, a political subdivision may manage its
public rights-of-way and may recover its rights-of-way management costs
as set forth in sections 67.1830 to 67.1846. The authority granted in
this section may be authorized at the option of the political
subdivision, and the exercise of this authority is not mandated pursuant
to this section. A political subdivision may, by ordinance:

(1) Require a public utility right-of-way user seeking to excavate within
a public right-of-way to obtain a right-of-way permit and to impose
permit conditions consistent with the political subdivision's management
of the right-of-way;

(2) Require public utility right-of-way users to provide required notice
to the political subdivision by submitting plans for anticipated
construction projects that require excavation within the public right-of-
way; and

(3) In cases of emergency, public utility right-of-way users may proceed
with required work without a permit; however, a political subdivision may
require submission of the necessary information and permit fee following
the emergency. (L. 2001 S.B. 369)

1. A public utility right-of-way user, after an excavation of a
public right-of-way, shall provide for restoration of the right-of-way
and surrounding areas, including the pavement and its foundation, in
accordance with the standards and conditions of the political
subdivision, unless the political subdivision, at its option, chooses to
perform its own street restoration, in which case the public utility
right-of-way user shall be responsible for reimbursing the political
subdivision its reasonable actual restoration costs within thirty days of
invoice. Restoration of the public right-of-way shall be completed within
the dates specified in the right-of-way permit, unless the permittee
obtains a waiver, extension or a new or amended right-of-way permit.
Every right-of- way user to whom a right-of-way permit has been granted
shall guarantee for a period of four years the restoration of the
right-of-way in the area where such right-of-way user conducted
excavation and performed the restoration.

2. If a public utility right-of-way user fails to restore the public
right-of-way within the date specified in the right-of-way permit, or has
not acquired a waiver or extension to such permit, a political
subdivision is authorized to perform its own restoration required as a
result of the excavation, and require the public utility right-of-way
user to reimburse the political subdivision for the actual costs of such
restoration. (L. 2001 S.B. 369)

1. A political subdivision may deny an application for a
right-of-way permit if:

(1) The public utility right-of-way user fails to provide all the
necessary information requested by the political subdivision for managing
the public right-of-way;

(2) The public utility right-of-way user has failed to return the public
right-of-way to its previous condition under a previous permit;

(3) The political subdivision has provided the public utility right-
of-way user with a reasonable, competitively neutral, and
nondiscriminatory justification for requiring an alternative method for
performing the work identified in the permit application or a reasonable
alternative route that will result in neither additional installation
expense up to ten percent to the public utility right-of-way user nor a
declination of service quality;

(4) The political subdivision determines that the denial is necessary to
protect the public health and safety, provided that the authority of the
political subdivision does not extend to those items under the
jurisdiction of the public service commission, such denial shall not
interfere with a public utility's right of eminent domain of private
property, and such denials shall only be imposed on a competitively
neutral and nondiscriminatory basis; or

(5) The area is environmentally sensitive as defined by state statute or
federal law or is a historic district as defined by local ordinance.

2. A political subdivision may, after reasonable notice and an
opportunity to cure, revoke a right-of-way permit granted to a public
utility right-of-way user, with or without fee refund, and/or impose a
penalty as established by the political subdivision until the breach is
cured, but only in the event of a substantial breach of the terms and
material conditions of the permit. A substantial breach by a permittee
includes but is not limited to:

(1) A material violation of a provision of the right-of-way permit;

(2) An evasion or attempt to evade any material provision of the
right-of-way permit, or the perpetration or attempt to perpetrate any
fraud or deceit upon the political subdivision or its citizens;

(3) A material misrepresentation of fact in the right-of-way permit
application;

(4) A failure to complete work by the date specified in the right-of- way
permit, unless a permit extension is obtained or unless the failure to
complete the work is due to reasons beyond the permittee's control; and

(5) A failure to correct, within the time specified by the political
subdivision, work that does not conform to applicable national safety
codes, industry construction standards, or local safety codes that are no
more stringent than national safety codes, upon inspection and
notification by the political subdivision of the faulty condition.

3. Any political subdivision that requires public utility right-of- way
users to obtain a right-of-way permit, except in an emergency, prior to
performing excavation work within a public right-of-way shall promptly,
but not longer than thirty-one days, process all completed permit
applications. In order to avoid excessive processing and accounting costs
to either the political subdivision or the public utility right-of-way
user, the political subdivision may establish procedures for bulk
processing of permits and periodic payment of permit fees. (L. 2001 S.B.
369)

1. A public utility right-of-way user that has been denied a
right-of-way permit, has had its right-of-way permit revoked, believes
that the fees imposed on the public right-of-way user by the political
subdivision do not conform to the requirements of section 67.1840 or
asserts any other issues related to the use of the public right-of-way,
shall have, upon written request, such denials, revocations, fee
impositions, or other disputes reviewed by the governing body of the
political subdivision or an entity assigned by the governing body for
this purpose. The governing body of the political subdivision or its
delegated entity shall specify, in its permit processing schedules, the
maximum number of days by which the review request shall be filed in
order to be reviewed by the governing body of the political subdivision
or its delegated entity. A decision affirming the denial, revocation, fee
imposition or dispute resolution shall be in writing and supported by
written findings establishing the reasonableness of the decision.

2. Upon affirmation by the governing body of the denial, revocation, fee
imposition or dispute resolution, the public utility right-of-way user
may, in addition to all other remedies and if both parties agree, have
the right to have the matter resolved by mediation or binding
arbitration. Binding arbitration shall be before an arbitrator agreed to
by both the political subdivision and the public utility right-of-way
user. The costs and fees of a single arbitrator shall be borne equally by
the political subdivision and the public utility right-of-way user.

3. If the parties cannot agree on an arbitrator, the matter shall be
resolved by a three-person arbitration panel consisting of one arbitrator
selected by the political subdivision, one arbitrator selected by the
public utility right-of-way user, and one person selected by the other
two arbitrators. In the event that a three-person arbitrator panel is
necessary, each party shall bear the expense of its own arbitrator and
shall jointly and equally bear with the other party the expense of the
third arbitrator and of the arbitration.

4. Each party to the arbitration shall pay its own costs, disbursements
and attorney fees. (L. 2001 S.B. 369)

1. A political subdivision may recover its right-of-way
management costs by imposing a fee for permits issued by the political
subdivision. A political subdivision shall not recover from a public
utility right-of-way user costs caused by another entity's activity or
inactivity in the public right-of-way.

2. Right-of-way permit fees imposed by a political subdivision on public
utility right-of-way users shall be:

(1) Based on the actual, substantiated costs reasonably incurred by the
political subdivision in managing the public right-of-way;

(2) Based on an allocation among all users of the public right-of- way,
including the political subdivision itself, which shall reflect the
proportionate costs imposed on the political subdivision by each of the
various types of uses of the public rights-of-way;

(3) Imposed on a competitively neutral and nondiscriminatory basis; and

(4) Imposed in a manner so that aboveground uses of the public right-
of-way do not bear costs incurred by the political subdivision to
regulate underground uses of the public right-of-way.

3. The public utility right-of-way user shall have the right to equitably
allocate, and may separately state in the customer's bill, any or all
right-of-way permit fees imposed by a political subdivision to:

(1) Customers of the public utility right-of-way user residing in the
political subdivision; or

(2) Any specific customer or customers requesting or requiring the public
utility right-of-way user to perform work for which the acquisition of a
right-of-way permit is necessary.

4. The rights, duties and obligations regarding the use of the public
right-of-way imposed pursuant to sections 67.1830 to 67.1846 shall be
uniformly applied to all users of the public right-of-way, including the
political subdivision. (L. 2001 S.B. 369)

1. In managing the public right-of-way and in imposing fees
pursuant to sections 67.1830 to 67.1846, no political subdivision shall:

(1) Unlawfully discriminate among public utility right-of-way users;

(2) Grant a preference to any public utility right-of-way user;

(3) Create or erect any unreasonable requirement for entry to the public
right-of-way by public utility right-of-way users;

(4) Require a telecommunications company to obtain a franchise or require
a public utility right-of-way user to pay for the use of the public
right-of-way, except as provided in sections 67.1830 to 67.1846; or

(5) Enter into a contract or any other agreement for providing for an
exclusive use, occupancy or access to any public right-of-way.

2. A public utility right-of-way user shall not be required to apply for
or obtain right-of-way permits for projects commenced prior to August 28,
2001, requiring excavation within the public right-of-way, for which the
user has obtained the required consent of the political subdivision, or
that are otherwise lawfully occupying or performing work within the
public right-of-way. The public utility right-of-way user may be required
to obtain right-of-way permits prior to any excavation work performed
within the public right-of-way after August 28, 2001.

3. A political subdivision shall not collect a fee imposed pursuant to
section 67.1840 through the provision of in-kind services by a public
utility right-of-way user, nor require the provision of in-kind services
as a condition of consent to use the political subdivision's public
right-of- way; however, nothing in this subsection shall preclude
requiring services of a cable television operator, open video system
provider or other video programming provider as permitted by federal law.
(L. 2001 S.B. 369)

1. The performance of excavation work in the public right-
of-way shall be in accordance with the applicable safety and construction
codes. Nothing in sections 67.1830 to 67.1846 shall be construed as
limiting the authority of the political subdivision to require public
utility right-of-way users to comply with national safety codes and all
other applicable zoning and safety ordinances, to the extent not
inconsistent with public service commission laws or administrative rules.

2. Any contractor or subcontractor used for the performance of excavation
work in the public right-of-way shall be properly licensed pursuant to
the laws of the state and all applicable local ordinances if required,
and each contractor or subcontractor shall have the same obligations with
respect to its work as a public utility right-of-way user would have
pursuant to sections 67.1830 to 67.1846 and applicable laws if the work
were performed by the public utility. The public utility right- of-way
user shall be responsible for ensuring that the work of contractors and
subcontractors is performed consistent with its permits and applicable
law and responsible for promptly correcting acts or omissions by any
contractor or subcontractor. (L. 2001 S.B. 369)

1. Nothing in sections 67.1830 to 67.1846 relieves the political
subdivision of any obligations under an existing franchise agreement in
effect on May 1, 2001. Nothing in sections 67.1830 to 67.1846 will apply
to that portion of any ordinance passed prior to May 1, 2001, which
establishes a street degradation fee. Nothing in sections 67.1830 to
67.1846 shall be construed as limiting the authority of county highway
engineers or relieving public utility right-of-way users from any
obligations set forth in chapters 229 to 231, RSMo. Nothing in sections
67.1830 to 67.1846 shall be deemed to relieve a public utility
right-of-way user of the provisions of an existing franchise, franchise
fees, license or other agreement or permit in effect on May 1, 2001.
Nothing in sections 67.1830 to 67.1846 shall prohibit a political
subdivision or public utility right-of-way user from renewing or entering
into a new or existing franchise, as long as all other public utility
right-of-way users have use of the public right-of-way on a
nondiscriminatory basis. Nothing in sections 67.1830 to 67.1846 shall
prevent a grandfathered political subdivision from enacting new
ordinances, including amendments of existing ordinances, charging a
public utility right-of-way user a fair and reasonable linear foot fee or
antenna fee or from enforcing or renewing existing linear foot ordinances
for use of the right-of-way, provided that the public utility
right-of-way user either:

(1) Is entitled under the ordinance to a credit for any amounts paid as
business license taxes or gross receipts taxes; or

(2) Is not required by the political subdivision to pay the linear foot
fee if the public utility right-of-way user is paying gross receipts
taxes.

For purposes of this section, a "grandfathered political subdivision" is
any political subdivision which has, prior to May 1, 2001, enacted one or
more ordinances reflecting a policy of imposing any linear foot fees on
any public utility right-of-way user, including ordinances which were
specific to particular public right-of-way users. Any existing ordinance
or new ordinance passed by a grandfathered political subdivision
providing for payment of the greater of a linear foot fee or a gross
receipts fee shall be enforceable only with respect to the linear foot
fee.

2. Nothing in sections 67.1830 to 67.1846 shall prohibit a political
subdivision from enacting, renewing or enforcing provisions of an
ordinance to require a business license tax, sales tax, occupation tax,
franchise tax or franchise fee, property tax or other similar tax, to the
extent consistent with federal law. Nothing in sections 67.1830 to
67.1846 shall prohibit a political subdivision from enacting, enforcing
or renewing provisions of an ordinance to require a gross receipts tax
pursuant to chapter 66, chapter 92, or chapter 94, RSMo. For purposes of
this subsection, the term "franchise fee" shall mean "franchise tax". (L.
2001 S.B. 369)

1. As used in this section, the following terms mean:

(1) "Community", any municipality or county as defined in this section;

(2) "County", any county form of government;

(3) "Geographical information system", a computerized, spatial coordinate
mapping and relational database technology which:

(a) Captures, assembles, stores, converts, manages, analyzes, amalgamates
and records, in the digital mode, all kinds and types of information and
data;

(b) Transforms such information and data into intelligence and
subsequently retrieves, presents and distributes that intelligence to a
user for use in making the intelligent decisions necessary for sound
management;

(4) "Municipality", any city located in any county.

2. The development of geographical information systems has not been
undertaken in any large-scale and useful way by private enterprise. The
use of modern technology can enhance the planning and decision-making
processes of communities. The development of geographical information
systems is a time-consuming and expensive activity. In the interest of
maintaining community governments open and accessible to the public,
information gathered by communities for use in a geographical information
system, unless properly made a closed record, should be available to the
public. However, access to the information in a way by which a person
could render the investment of the public in a geographical information
system a special benefit to that person, and not to the public, should
not be permitted.

3. Any community as defined in this section may create a geographical
information system for the community. The scope of the geographical
information system shall be determined by the governing body of the
community. The method of creation, maintenance, use and distribution of
the geographical information system shall be determined by the governing
body of the community. A community shall not mandate the use of this
system or allocate the costs of the system to nonusers.

4. The information collected or assimilated by a community for use in a
geographical information system shall not be withheld from the public,
unless otherwise properly made a closed record of the community as
provided by section 610.021, RSMo. The information collected or
assimilated by a community for use in a geographical information system
need not be disclosed in a form which may be read or manipulated by
computer, absent a license agreement between the community and the person
requesting the information.

5. Information collected or assimilated by a community for use in a
geographical information system and disclosed in any form, other than in
a form which may be read or manipulated by computer, shall be provided
for a reasonable fee, as established by section 610.026, RSMo. A
community maintaining a geographical information system shall make maps
and other products of the system available to the public. The cost of the
map or other product shall not exceed a reasonable fee representing the
cost to the community of time, equipment and personnel in the production
of the map or other product. A community may license the use of a
geographical information system. The total cost of licensing a
geographical information system may not exceed the cost, as established
by section 610.026, RSMo, of the:

(1) Cost to the community of time, equipment and personnel in the
production of the information in a geographical information system or the
production of the geographical information system; and

(2) Cost to the community of the creation, purchase, or other acquisition
of the information in a geographical information system or of the
geographical information system.

6. The provisions of this section shall not hinder the daily or routine
collection of data from the geographical information system by real
estate brokers and agents, title collectors, developers, surveyors,
utility companies, banks, news media or mortgage companies, nor shall the
provisions allow for the charging of fees for the collection of such data
exceeding that allowed pursuant to section 610.026, RSMo. The provisions
of this section, however, shall allow a community maintaining a
geographical information system to license and establish costs for the
use of the system's computer program and computer software, and may also
establish costs for the use of computer programs and computer software
that provide access to information aggregated with geographic information
system information.

7. A community distributing information used in a geographical
information system or distributing a geographical information system
shall not be liable for any damages which may arise from any error which
may exist in the information or the geographical information system. (L.
2000 H.B. 1238, A.L. 2003 H.B. 388, A.L. 2005 H.B. 58 merged with S.B.
210)

Sections 67.1860 to 67.1898 shall be known as the "Missouri Law
Enforcement District Act". (L. 2001 H.B. 80 merged with S.B. 224)

Effective 5-16-01 (S.B. 224)

7-02-01 (H.B. 80)

As used in sections 67.1860 to 67.1898, the following terms mean:

(1) "Approval of the required majority" or "direct voter approval", a
simple majority;

(2) "Board", the board of directors of a district;

(3) "District", a law enforcement district organized pursuant to sections
67.1860 to 67.1898. (L. 2001 H.B. 80 merged with S.B. 224)

Effective 5-16-01 (S.B. 224)

7-02-01 (H.B. 80)

1. A district may be created to fund, promote, plan, design,
construct, improve, maintain and operate one or more projects relating to
law enforcement or to assist in such activity.

2. A district is a political subdivision of the state.

3. A district may be created in any county of the first classification
without a charter form of government and a population of fifty thousand
inhabitants or less. (L. 2001 H.B. 80 merged with S.B. 224)

Effective 5-16-01 (S.B. 224)

7-02-01 (H.B. 80)

1. Whenever the creation of a district is desired, ten percent
of the registered voters within the proposed district may file a petition
requesting the creation of a district. The petition shall be filed in the
circuit court of the county in which the proposed district is located.

2. The proposed district area shall be contiguous and may contain any
portion of one or more municipalities.

3. The petition shall set forth:

(1) The name and address of each owner of real property located within
the proposed district or who is a registered voter resident within the
proposed district;

(2) A specific description of the proposed district boundaries including
a map illustrating such boundaries;

(3) A general description of the purpose or purposes for which the
district is being formed; and

(4) The name of the proposed district.

4. The circuit clerk of the county in which the petition is filed
pursuant to this section shall present the petition to the judge, who
shall thereupon set the petition for hearing not less than thirty days
nor more than forty days after the filing. The judge shall cause notice
of the time and place of the hearing to be given, by publication on three
separate days in one or more newspapers having a general circulation
within the county, with the third and final publication to occur not less
than twenty days prior to the date set for the hearing. The notice shall
recite the information required pursuant to subsection 3 of this section.
The costs of printing and publication of the notice shall be paid as
required pursuant to section 67.1870.

(L. 2001 H.B. 80 merged with S.B. 224, A.L. 2002 S.B. 1028)

1. Any owner of real property within the proposed district and
any legal voter who is a resident within the proposed district may join
in or file a petition supporting or answer opposing the creation of the
district and seeking a judgment respecting these same issues.

2. The court shall hear the case without a jury. If the court determines
the petition is defective or the proposed district or its plan of
operation is unconstitutional, it shall enter its judgment to that effect
and shall refuse to incorporate the district as requested in the
pleadings. If the court determines the petition is not legally defective
and the proposed district and plan of operation are not unconstitutional,
the court shall determine and declare the district organized and
incorporated and shall approve the plan of operation stated in the
petition.

3. Any party having filed a petition or answer to a petition may appeal
the circuit court's order or judgment in the same manner as provided for
other appeals. Any order either refusing to incorporate the district or
incorporating the district shall be a final judgment for purposes of
appeal. (L. 2001 H.B. 80 merged with S.B. 224)

Effective 5-16-01 (S.B. 224)

7-02-01 (H.B. 80)

The costs of filing and defending the petition and all
publication and incidental costs incurred in obtaining circuit court
certification of the petition for voter approval shall be paid by the
petitioners. If a district is organized pursuant to sections 67.1860 to
67.1898, the petitioners may be reimbursed for such costs out of the
revenues received by the district. (L. 2001 H.B. 80 merged with S.B. 224)

Effective 5-16-01 (S.B. 224)

7-02-01 (H.B. 80)

A district created pursuant to sections 67.1860 to 67.1898 shall
be governed by a board of directors consisting of five members to be
elected as provided in section 67.1874. (L. 2001 H.B. 80 merged with S.B.
224)

Effective 5-16-01 (S.B. 224)

7-02-01 (H.B. 80)

1. Within thirty days after the order declaring the district
organized has become final, the circuit clerk of the county in which the
petition was filed shall give notice by causing publication to be made
once a week for two consecutive weeks in a newspaper of general
circulation in the county, the last publication of which shall be at
least ten days before the day of the meeting required by this section, to
call a meeting of the owners of real property and registered voters
resident within the district at a day and hour specified in a public
place in the county in which the petition was filed for the purpose of
electing a board of five directors, two to serve one year, two to serve
two years, and one to serve three years, to be composed of residents of
the district.

2. The attendees, when assembled, shall organize by the election of a
chairman and secretary of the meeting who shall conduct the election.

3. Each director shall serve for a term of three years and until such
director's successor is duly elected and qualified. Successor directors
shall be elected in the same manner as the initial directors at a meeting
of the residents called by the board. Each successor director shall serve
a three-year term. The remaining directors shall have the authority to
elect an interim director to complete any unexpired term of a director
caused by resignation or disqualification.

4. Directors shall be at least twenty-one years of age. (L. 2001 H.B. 80
merged with S.B. 224)

Effective 5-16-01 (S.B. 224)

7-02-01 (H.B. 80)

1. The board shall possess and exercise all of the district's
legislative and executive powers.

2. Within thirty days after the election of the initial directors, the
board shall meet. At its first meeting and after each election of new
board members the board shall elect a chairman, a secretary, a treasurer
and such other officers as it deems necessary from its members. A
director may fill more than one office, except that a director may not
fill both the office of chairman and secretary.

3. The board may employ such employees as it deems necessary; provided,
however, that the board shall not employ any employee who is related
within the third degree by blood or marriage to a member of the board.

4. At the first meeting, the board, by resolution, shall define the first
and subsequent fiscal years of the district, and shall adopt a corporate
seal.

5. A simple majority of the board shall constitute a quorum. If a quorum
exists, a majority of those voting shall have the authority to act in the
name of the board, and approve any board resolution.

6. Each director shall devote such time to the duties of the office as
their faithful discharge may require and may be reimbursed for such
director's actual expenditures in the performance of such director's
duties on behalf of the district. (L. 2001 H.B. 80 merged with S.B. 224)

Effective 5-16-01 (S.B. 224)

7-02-01 (H.B. 80)

A district may receive and use funds for the purposes of
planning, designing, constructing, reconstructing, maintaining and
operating one or more projects relating to law enforcement. Such funds
may be derived from any funding method which is authorized by sections
67.1860 to 67.1898 and from any other source, including but not limited
to funds from federal sources, the state of Missouri or an agency of the
state, a political subdivision of the state or private sources. (L. 2001
H.B. 80 merged with S.B. 224)

Effective 5-16-01 (S.B. 224)

7-02-01 (H.B. 80)

1. If approved by at least four-sevenths of the qualified voters
voting on the question in the district, the district may impose a
property tax in an amount not to exceed the annual rate of thirty cents
on the hundred dollars assessed valuation. The district board may levy a
property tax rate lower than its approved tax rate ceiling and may
increase that lowered tax rate to a level not exceeding the tax rate
ceiling without voter approval. The property tax shall be uniform
throughout the district.

2. The ballot of submission shall be substantially in the following form:

Shall the .......... Law Enforcement District impose a property tax upon
all real and tangible personal property within the district at a rate of
not more than .......... (insert amount) cents per hundred dollars
assessed valuation for the purpose of providing revenue for the
development of a project (or projects) in the district (insert general
description of the project or projects, if necessary)?

[ ] 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".

3. The county collector of each county in which the district is partially
or entirely located shall collect the property taxes and special benefit
assessments made upon all real property and tangible personal property
within that county and the district, in the same manner as other property
taxes are collected.

4. Every county collector having collected or received district property
taxes shall, on or before the fifteenth day of each month and after
deducting his or her commissions, remit to the treasurer of that district
the amount collected or received by him or her prior to the first day of
the month. Upon receipt of such money, the district treasurer shall
execute a receipt therefor, which he or she shall forward or deliver to
the collector. The district treasurer shall deposit such sums into the
district treasury, credited to the appropriate project or purpose. The
collector and district treasurer shall make final settlement of the
district account and commissions owing, not less than once each year, if
necessary. (L. 2001 H.B. 80 merged with S.B. 224)

Effective 5-16-01 (S.B. 224)

7-02-01 (H.B. 80)

1. A district may contract and incur obligations appropriate to
accomplish its purposes.

2. A district may enter into any lease or lease-purchase agreement for or
with respect to any real or personal property necessary or convenient for
its purposes.

3. A district may borrow money for its purposes at such rates of interest
as the district may determine.

4. A district may enter into labor agreements, establish all bid
conditions, decide all contract awards, pay all contractors and generally
supervise the operation of the district. (L. 2001 H.B. 80 merged with
S.B. 224)

Effective 5-16-01 (S.B. 224)

7-02-01 (H.B. 80)

The district may contract with a federal agency, a state or its
agencies and political subdivisions, a corporation, partnership or
individual regarding funding, promotion, planning, designing,
constructing, improving, maintaining, or operating a project or to assist
in such activity; provided, however, that any contract providing for the
overall management and operation of the district shall only be with a
governmental entity or a not-for-profit corporation. (L. 2001 H.B. 80
merged with S.B. 224)

Effective 5-16-01 (S.B. 224)

7-02-01 (H.B. 80)

In addition to all other powers granted by sections 67.1860 to
67.1898 the district shall have the following general powers:

(1) To contract with the local sheriff's department for the provision of
services;

(2) To sue and be sued in its own name, and to receive service of
process, which shall be served upon the district secretary;

(3) To fix compensation of its employees and contractors;

(4) To purchase any personal property necessary or convenient for its
activities;

(5) To collect and disburse funds for its activities; and

(6) To exercise such other implied powers necessary or convenient for the
district to accomplish its purposes which are not inconsistent with its
express powers. (L. 2001 H.B. 80 merged with S.B. 224)

Effective 5-16-01 (S.B. 224)

7-02-01 (H.B. 80)

1. The district may obtain such insurance as it deems
appropriate, considering its legal limits of liability, to protect
itself, its officers and its employees from any potential liability and
may also obtain such other types of insurance as it deems necessary to
protect against loss of its real or personal property of any kind. The
cost of this insurance shall be charged against the project.

2. The district may also require contractors performing construction or
maintenance work on the project and companies providing operational and
management services to obtain liability insurance having the district,
its directors and employees as additional named insureds.

3. The district shall not attempt to self-insure for its potential
liabilities unless it finds that it has sufficient funds available to
cover any anticipated judgments or settlements and still complete its
project without interruption. The district may self-insure if it is
unable to obtain liability insurance coverage at a rate which is
economically feasible to the district, considering its resources. (L.
2001 H.B. 80 merged with S.B. 224)

Effective 5-16-01 (S.B. 224)

7-02-01 (H.B. 80)

1. The boundaries of any district organized pursuant to sections
67.1860 to 67.1898 may be changed in the manner prescribed in this
section; but any change of boundaries of the district shall not impair or
affect its organization or its rights in or to property, or any of its
rights or privileges whatsoever; nor shall it affect or impair or
discharge any contract, obligation, lien or charge for or upon which it
might be liable or chargeable had any change of boundaries not been made.

2. The boundaries may be changed as follows:

(1) Twenty-five percent of the number of voters who voted in the most
recent gubernatorial election in the area to be annexed or deannexed may
file with the board a petition in writing praying that such real property
be included within, or removed from, the district. The petition shall
describe the property to be included in, or removed from, the district
and shall describe the property owned by the petitioners and shall be
deemed to give assent of the petitioners to the inclusion in, or removal
from, the district of the property described in the petition. Such
petition shall be in substantially the form set forth for petitions in
chapter 116, RSMo; provided that, in the event that there are more than
twenty-five property owners or taxpaying electors signing the petition,
it shall be deemed sufficient description of their property in the
petition as required in this section to list the addresses of such
property; or

(2) All of the owners of any territory or tract of land near or adjacent
to a district in the case of annexation, or all of the owners of any
territory or tract of land within a district in the case of deannexation,
who own all of the real estate in such territory or tract of land may
file a petition with the board praying that such real property be
included in, or removed from, the district. The petition shall describe
the property owned by the petitioners and shall be deemed to give assent
of the petitioners to the inclusion in, or removal from, the district of
the property described in the petition.

3. The secretary of the board shall cause notice of the filing of any
petition filed pursuant to this section to be given and published in the
county in which the property is located, which notice shall recite the
filing of such petition, the number of petitioners, a general description
of the boundaries of the area proposed to be included or removed and the
prayer of the petitioners; giving notice to all persons interested to
appear at the office of the board at the time named in the notice and
show cause in writing, if any they have, why the petition should not be
granted. The board shall at the time and place mentioned, or at such time
or times to which the hearing may be adjourned, proceed to hear the
petition and all objections thereto presented in writing by any person
showing cause why the petition should not be granted. The failure of any
person interested to show cause in writing why such petition shall not be
granted shall be deemed as an assent on his or her part to the inclusion
of such lands in, or removal of such lands from, the district as prayed
for in the petition.

4. If the board deems it for the best interest of the district, it shall
grant the petition, but if the board determines in the case of annexation
that some portion of the property mentioned in the petition cannot as a
practical matter be served by the district, or if it deems in the case of
annexation that it is in the best interest of the district that some
portion of the property in the petition not be included in the district,
or if in the case of deannexation it deems that it is impracticable for
any portion of the property to be deannexed from the district, then the
board shall grant the petition in part only. If the petition is granted,
the board shall make an order to that effect and file the petition with
the circuit clerk. Upon the order of the court having jurisdiction over
the district, the property shall be included in, or removed from, the
district. If the petition contains the signatures of all the owners of
the property pursuant to the provisions of subdivision (2) of subsection
2 of this section, the property shall be included in, or removed from,
the district upon the order of the court. If the petition contains the
signatures of twenty-five percent of the number of voters who voted in
the most recent gubernatorial election in the area to be annexed or
deannexed pursuant to subdivision (1) of subsection 2 of this section,
the property shall be included in, or removed from, the district subject
to the election provided in section 67.1892. The circuit court having
jurisdiction over the district shall proceed to make any such order
including such additional property within the district, or removing such
property from the district, as is provided in the order of the board,
unless the court shall find that such order of the board was not
authorized by law or that such order of the board was not supported by
competent and substantial evidence.

5. Any person aggrieved by any decision of the board made pursuant to the
provisions of this section may appeal that decision to the circuit court
of the county in which the property is located within thirty days of the
decision by the board. (L. 2001 H.B. 80 merged with S.B. 224)

Effective 5-16-01 (S.B. 224)

7-02-01 (H.B. 80)

1. If the petition to add or remove any territory or tract of
land to the district contained fewer than all of the signatures required
pursuant to subdivision (2) of subsection 2 of section 67.1890, the
decree of extension or retraction of boundaries shall not become final
and conclusive until it has been submitted to an election of the voters
residing within the boundaries described in such decree and until it has
been assented to by a majority vote of the voters in the newly included
area, or the area to be removed, voting on the question. The decree shall
also provide for the holding of the election to vote on the proposition
of extending or retracting the boundaries of the district, and shall fix
the date for holding the election.

2. The question shall be submitted in substantially the following form:

Shall the boundaries of the ............ Law Enforcement District be
(extended to include/retracted to remove) the following described
property? (Describe property)

[ ] YES [ ] NO

3. If a majority of the voters voting on the proposition vote in favor of
the extension or retraction of the boundaries of the district, then the
court shall enter its further order declaring the decree of extension or
retraction of the boundaries to be final and conclusive. In the event,
however, that the court finds that a majority of the voters voting
thereon voted against the proposition to extend or retract the boundaries
of the district, then the court shall enter its further order declaring
the decree of extension or retraction of boundaries to be void and of no
effect. (L. 2001 H.B. 80 merged with S.B. 224)

Effective 5-16-01 (S.B. 224)

7-02-01 (H.B. 80)

1. The authority of the district to levy any property tax levied
pursuant to section 67.1880 may be terminated by a petition of the voters
in the district in the manner prescribed in this section.

2. The petition for termination of authority to tax may be changed as
follows:

(1) Twenty-five percent of the number of voters who voted in the most
recent gubernatorial election in the district may file with the board a
petition in writing praying that the district's authority to impose a
property tax be terminated. The petition shall specifically state that
the district's authority to impose any property tax, whether or not such
a tax is being imposed at the time such petition is filed, shall be
terminated. Such petition shall be in substantially the form set forth
for petitions in chapter 116, RSMo; or

(2) All of the owners of real estate in the district may file a petition
with the board praying that the district's authority to impose a property
tax be terminated. The petition shall specifically state that the
district's authority to impose any property tax, whether or not such a
tax is being imposed at the time such petition is filed, shall be
terminated. Such petition shall be in substantially the form set forth
for petitions in chapter 116, RSMo. The petition shall describe the
property owned by the petitioners and shall be deemed to give assent of
the petitioners to the petition.

3. The secretary of the board shall cause notice of the filing of any
petition filed pursuant to this section to be given and published in the
county in which the property is located, which notice shall recite the
filing of such petition, the number of petitioners and the prayer of the
petitioners; giving notice to all persons interested to appear at the
office of the board at the time named in the notice and show cause in
writing, if any they have, why the petition should not be granted. The
board shall at the time and place mentioned, or at such time or times to
which the hearing may be adjourned, proceed to hear the petition and all
objections thereto presented in writing by any person showing cause why
the petition should not be granted.

4. If the board deems it for the best interest of the district, it shall
grant the petition. If the petition is granted, the board shall make an
order to that effect and file the petition with the circuit clerk. If the
petition contains the signatures of all the owners of the property
pursuant to the provisions of subdivision (2) of subsection 2 of this
section, the authority to tax shall be terminated upon the order of the
court. If the petition contains the signatures of twenty-five percent of
the number of voters who voted in the most recent gubernatorial election
in the district pursuant to subdivision (1) of subsection 2 of this
section, the authority to tax shall be terminated subject to the election
provided in section 67.1896. The circuit court having jurisdiction over
the district shall proceed to make any such order terminating such
taxation authority as is provided in the order of the board, unless the
court shall find that such order of the board was not authorized by law
or that such order of the board was not supported by competent and
substantial evidence.

5. Any person aggrieved by any decision of the board made pursuant to the
provisions of this section may appeal that decision to the circuit court
of the county in which the property is located within thirty days of the
decision by the board. (L. 2001 H.B. 80 merged with S.B. 224)

Effective 5-16-01 (S.B. 224)

7-02-01 (H.B. 80)

1. If the petition filed pursuant to section 67.1894 contained
fewer than all of the signatures required pursuant to subdivision (2) of
subsection 2 of section 67.1894, the termination of taxation authority
shall not become final and conclusive until it has been submitted to an
election of the voters residing within the district and until it has been
assented to by at least four-sevenths of the voters in the district
voting on the question. The decree shall also provide for the holding of
the election to vote on the proposition, and shall fix the date for
holding the election.

2. The question shall be submitted in substantially the following form:

Shall the authority of the ................ Law Enforcement District to
adopt property taxes be terminated?

[ ] YES [ ] NO

3. If four-sevenths of the voters voting on the proposition vote in favor
of such termination, then the court shall enter its further order
declaring the termination of such authority, and all such taxes that are
being assessed in the current calendar year pursuant to such authority,
to be final and conclusive. In the event, however, that the court finds
that less than four-sevenths of the voters voting thereon voted against
the proposition to terminate such authority, then the court shall enter
its further order declaring the decree of termination of such district's
taxing authority to be void and of no effect. (L. 2001 H.B. 80 merged
with S.B. 224)

Effective 5-16-01 (S.B. 224)

7-02-01 (H.B. 80)

1. Whenever a petition signed by not less than ten percent of
the registered voters in any district organized pursuant to sections
67.1860 to 67.1898 is filed with the circuit court having jurisdiction
over the district, setting forth all the relevant facts pertaining to the
district, and alleging that the further operation of the district is not
in the best interests of the inhabitants of the district, and that the
district should, in the interest of the public welfare and safety, be
dissolved, the circuit court shall have authority, after hearing evidence
submitted on such question, to order a submission of the question, after
having caused publication of notice of a hearing on such petition in the
same manner as the notice required in section 67.1874, in substantially
the following form:

Shall ........................ (Insert the name of the law enforcement
district) Law Enforcement District be dissolved?

[ ] YES [ ] NO

2. If the court shall find that it is to the best interest of the
inhabitants of the district that such district be dissolved, it shall
make an order reciting such finding and providing for the submission of
the proposition to dissolve such district to a vote of the voters of the
district, setting forth such further details in its order as may be
necessary to an orderly conduct of such election. Such election shall be
held at the municipal election. Returns of the election shall be
certified to the court. If the court finds that a majority of the voters
voting thereon shall have voted in favor of the proposition to dissolve
the district, the court shall make a final order dissolving the district,
and the decree shall contain a proviso that the district shall continue
in full force for the purpose of paying all outstanding and lawful
obligations and disposing of property of the district; but no additional
costs or obligations shall be created except such as are necessary to pay
such costs, obligations and liabilities previously incurred, or necessary
to the winding up of the district. If the court shall find that a
majority of the voters of the district voting thereon shall not have
voted favorably on the proposition to dissolve such district, then the
court shall make a final order declaring such result dismissing the
petition praying for the dissolution of said district; and the district
shall continue to operate in the same manner as though the petition
asking for such dissolution has not been filed.

3. The dissolution of a district shall not invalidate or affect any right
accruing to such district, or to any person, or invalidate or affect any
contract or indebtedness entered into or imposed upon such district or
person; and whenever the circuit court shall, pursuant to this section,
dissolve a district, the court shall appoint some competent person to act
as trustee for the district so dissolved and such trustee before entering
upon the discharge of his or her duties shall take and subscribe an oath
that he or she will faithfully discharge the duties of the office, and
shall give bond with sufficient security, to be approved by the court to
the use of such dissolved district, for the faithful discharge of his or
her duties, and shall proceed to liquidate the district under orders of
the court, including the levying of any taxes provided for in sections
67.1860 to 67.1898. (L. 2001 H.B. 80 merged with S.B. 224)

Effective 5-16-01 (S.B. 224)

7-02-01 (H.B. 80)

1. The governing body of any county containing any part of a
Corps of Engineers lake with a shoreline of at least seven hundred miles
and not exceeding a shoreline of nine hundred miles or the governing body
of any county which borders on or which contains part of a lake with not
less than one hundred miles of shoreline may impose by order one or more
sales taxes, not to exceed one and one-half percent in the aggregate, on
all retail sales made in such county which are subject to taxation
pursuant to the provisions of sections 144.010 to 144.525, RSMo, for the
purpose of affecting any combination of water quality, infrastructure, or
tourism in the county. The taxes authorized by this section shall be in
addition to any and all other sales taxes allowed by law; except that no
order imposing a sales tax pursuant to the provisions of this section
shall be effective unless the governing body of the county submits to the
voters of the county, at a municipal or state primary, general or special
election, a proposal to authorize the governing body of the county to
impose such tax.

2. Each ballot of submission shall contain, but need not be limited to,
the following language:

Shall the county of ..................... (county's name) impose a
countywide sales tax of ..................... (insert percent) for the
purpose of affecting ........ (water quality, infrastructure, and
tourism) (water quality and infrastructure) (water quality and tourism)
(infrastructure and tourism) (water quality) (infrastructure) (tourism)
(insert one) as provided by law?

[ ] 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 proposal by the qualified voters
of the county voting thereon are in favor of the proposal, then the order
shall become effective on the first day of the second calendar quarter
after the director of revenue receives notice of adoption of the tax. If
the proposal receives less than the required majority, then the governing
body of the county shall have no power to impose the sales tax authorized
pursuant to this section unless and until the governing body shall again
have submitted another proposal to authorize the governing body to impose
the sales tax authorized by this section and such proposal is approved by
the required majority of the qualified voters of the county voting on
such proposal. (L. 2001 S.B. 323 & 230, A.L. 2005 H.B. 186 merged with
S.B. 210)

1. All revenue received by a county from the tax authorized
pursuant to the provisions of section 67.1922 shall be deposited in a
special trust fund, and be used solely for the purposes specified in the
proposal submitted pursuant to subsection 1 of section 67.1922 for so
long as the tax shall remain in effect.

2. Once the tax authorized pursuant to the provisions of section 67.1922
is abolished or terminated by any means, all funds remaining in the
special trust fund shall be used solely for activities initiated with
revenues raised by the tax authorized. Any funds in such special trust
fund which are not needed for current expenditures may be invested by the
governing body in accordance with applicable laws relating to the
investment of other county funds.

3. All sales taxes collected by the director of revenue pursuant to
section 67.1922 less one percent for cost of collection which shall be
deposited in the state's general revenue fund after payment of premiums
for surety bonds as provided in section 32.087, RSMo, shall be deposited
in a special trust fund, which is hereby created, to be known as the
"Economic Development Sales Tax Trust Fund". The moneys in the economic
development sales tax trust fund shall not be deemed to be state funds
and shall not be commingled with any funds of the state. The director of
revenue shall keep accurate records of the amount of money in the trust
and which was collected in each county imposing a sales tax pursuant to
this section, and the records shall be open to inspection by officers of
the county and the public. Not later than the tenth day of each month the
director of revenue shall distribute all moneys deposited in the trust
fund during the preceding month to the county which levied the tax; such
funds shall be deposited with the county treasurer of each such county,
and all expenditures of funds arising from the local economic development
trust fund shall be by an appropriation act to be enacted by the
governing body of such county. Expenditures may be made from the fund for
any purposes authorized pursuant to subsection 1 of section 67.1922,
provided water quality programs receive one-third, infrastructure
programs receive one- third and tourism programs receive one-third; and
provided no more than five percent of the total fund shall be used
annually for administration costs.

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

5. Except as modified in this section, all provisions of sections 32.085
and 32.087, RSMo, shall apply to the tax imposed pursuant to section
67.1922. (L. 2001 S.B. 323 & 230)

For purposes of sections 67.1922 to 67.1940, appropriations from
the economic development sales tax trust fund may be used for the
following:

(1) Comprehensive programs encouraging the prevention, control and
abatement of water pollution within the county;

(2) Cooperating with agencies of the state, the federal government, other
states and interstate agencies, and with affected groups, political
subdivisions and industries in furtherance of the purposes of sections
644.006 to 644.141, RSMo;

(3) Encouraging, participating in or conducting studies, investigations
and research relating to water pollution causes and prevention pursuant
to sections 644.006 to 644.141, RSMo;

(4) Collecting and disseminating information relating to water pollution
and the prevention, control and abatement, pursuant to sections 644.006
to 644.141, RSMo;

(5) Developing, implementing and carrying out comprehensive programs for
encouragement, promotion and necessary construction for the orderly
development of water and sewage systems and infrastructure, including
roads interconnecting to state highways within the county;

(6) Formulating programs for the promotion of fishing and hunting areas,
historical sites, vacation regions and areas of historic or scenic
interest;

(7) Cooperating with civic groups and local, state and federal
departments and agencies, and departments and agencies of other states in
encouraging educational tourism and developing programs therefor;

(8) Publishing tourist promotional material such as brochures and
booklets; and

(9) Promoting tourism in the county by any means including but not
limited to articles and advertisements in magazines, newspapers, radio,
television, Internet and travel publications and by establishing
promotional exhibitions at travel shows and similar exhibitions. (L. 2001
S.B. 323 & 230)

1. The governing body of the county may borrow money and issue
notes, certificates or other evidences of indebtedness to accomplish the
purposes pursuant to sections 67.1922 to 67.1940.

2. Nothing in sections 67.1922 to 67.1940 shall be construed to authorize
the county to establish or enforce any regulation or rule to promote any
program which is in conflict with any federal or state law or regulation
applicable to the same subject matter.

3. Nothing in sections 67.1922 to 67.1940 shall be construed to require
the county to enforce Missouri's environmental laws when the obligation
and authority for enforcement rests with the department of natural
resources. (L. 2001 S.B. 323 & 230)

The governing body of the county, when presented with a
petition, signed by at least twenty percent of the registered voters in
the county that voted in the last gubernatorial election, calling for an
election to repeal the tax shall submit the question to the voters using
the same procedure by which the imposition of the tax was voted. The
ballot of submission shall be in substantially the following form:

Shall .................... County, Missouri, repeal the ....... percent
economic development sales tax for affecting ........ (water quality,
infrastructure, and tourism programs) (water quality and infrastructure
programs) (water quality and tourism programs) (infrastructure and
tourism programs) (water quality programs) (infrastructure programs)
(tourism programs) (insert one) now in effect in 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 proposal by the qualified voters
of the county voting thereon are in favor of repeal, that repeal shall
become effective December thirty-first of the calendar year in which such
repeal was approved or after the repayment of the county's indebtedness
incurred pursuant to sections 67.1922 to 67.1940, whichever occurs later.
(L. 2001 S.B. 323 & 230, A.L. 2005 H.B. 186 merged with S.B. 210)

The governing body of the county shall provide for the proper
and safekeeping of its permanent records. It shall keep a true and
accurate account of its receipts and an annual audit shall be made of its
books, records and accounts. (L. 2001 S.B. 323 & 230)

1. Any person desiring to donate property for the benefit of the
county may vest title to the property so donated in the county, and the
county shall hold and control the property so received and accepted
according to the terms of the deed, gift, devise or bequest of the
property, and shall be a trustee of the property and shall take title to
all property it may acquire in the name of the county and shall control
the property, for purposes pursuant to sections 67.1922 to 67.1940.

2. The governing body of the county may accept gifts, contributions,
donations, loans and grants from the federal government and from other
sources, public or private, for carrying out any of its functions, which
funds shall not be expended for other than the purposes pursuant to
sections 67.1922 to 67.1940. (L. 2001 S.B. 323 & 230)

As used in sections 67.1950 to 67.1977, the following terms
shall mean:

(1) "Board of directors" or "board", tourism community enhancement
district board of directors established pursuant to section 67.1956;

(2) "Convention and visitors bureau", a not-for-profit corporation
established and operated for the sole purpose of promoting convention and
other tourism activities in the county, city, town or village;

(3) "Destination marketing organization", a not-for-profit corporation
established for the purpose of tourism marketing and designated by the
division of tourism as such;

(4) "District", a tourism community enhancement district;

(5) "Funeral services", all labor and services used in preparation for,
in the course of or completion of a funeral, including the sale of
caskets and vaults. (L. 2001 S.B. 323 & 230)

1. The governing body of any county containing any part of a
Corps of Engineers lake with a shoreline of at least seven hundred miles
and not exceeding a shoreline of nine hundred miles or any city, town or
village located in a county containing any part of a Corps of Engineers
lake with a shoreline of at least seven hundred miles and not exceeding a
shoreline of nine hundred miles may create a tourism community
enhancement district in the manner provided in this section and, upon
establishment, each such district shall be a body corporate and politic
of the state. If such district is established, it shall consist of the
boundaries delineated in the petition filed with the governing body of a
county, city, town or village pursuant to this section, and such
boundaries may extend beyond the boundaries of the county, city, town or
village creating such district, but shall not overlap with the boundaries
of any previously incorporated tourism community enhancement district.

2. The governing body of a county, city, town or village may create a
district when a proper petition has been signed by at least two percent
of the registered voters of a county, city, town or village within such
proposed district. The petition, in order to become effective, shall be
filed with the clerk of the county, city, town or village that includes a
majority of the area within the proposed district. A proper petition for
the creation of a district shall set forth the boundaries of the proposed
district and the maximum proposed sales tax rate up to one percent.

3. The boundaries of the proposed district shall be described by metes
and bounds, streets or other sufficiently specific description.

4. The plans and specifications for the district shall be filed with the
clerk, as applicable, and shall be open for public inspection. Such clerk
shall thereupon, at the direction of the governing body, publish notice
that the governing body will conduct a hearing to consider the proposed
district. Such notice shall be published in a newspaper of general
circulation at least twice not more than thirty days and not less than
seven days before the hearing and shall state the name for the district,
the date, time and place of such hearing, the boundaries of the district,
and that written or oral objections will be considered at the hearing.

5. If the governing body, following the hearing, decides to establish the
proposed district, it shall adopt an order or ordinance to that effect.
The order or ordinance shall contain the following:

(1) The name of the district;

(2) A statement that a tourism community enhancement district has been
established; and

(3) The creation of a board of directors and enumeration of its duties
and responsibilities, as provided by section 67.1956. (L. 2001 S.B. 323 &
230)

1. In each tourism community enhancement district established
pursuant to section 67.1953, there shall be a board of directors, to
consist of seven members. Three members shall be selected by the
governing body of the city, town or village located within the district
that collected the largest amount of retail sales tax within the district
in the year preceding the establishment of the district. Two members
shall be selected by the governing body of the city, town or village,
located within the district, that collected the second largest amount of
retail sales tax within the district in the year preceding the
establishment of the district, if such a city, town or village exists in
the district. If no such city, town or village exists in the district
then two additional members shall be selected by the governing body of
the city, town, or village located within the district that collected the
largest amount of retail sales tax within the district in the year
preceding the establishment of the district. One member shall be selected
by the governing body of the county located within the district that
collected the largest amount of retail sales tax within the district in
the year preceding the establishment of the district. One member shall be
selected by the governing body of the county located within the district
that collected the second largest amount of retail sales tax within the
district in the year preceding the establishment of the district.

2. Of the members first selected, the three members from the city, town
or village located within the district that collected the largest amount
of retail sales tax within the district in the year preceding the
establishment of the district shall be selected for a term of three
years, the two members from the city, town, or village located within the
district that collected the second largest amount of retail sales tax
within the district in the year preceding the establishment of the
district shall be selected for a term of two years, and the remaining
members shall be selected for a term of one year. Thereafter, each member
selected shall serve a three-year term. Every member shall be either a
resident of the district, own real property within the district, be
employed by a business within the district, or operate a business within
the district. All members shall serve without compensation. The board
shall elect its own treasurer, secretary and such other officers as it
deems necessary and expedient, and it may make such rules, regulations,
and bylaws to carry out its duties pursuant to sections 67.1950 to
67.1977.

3. Any vacancy within the board shall be filled in the same manner as the
person who vacated the position was selected within sixty days of the
vacancy occurring, with the new person serving the remainder of the term
of the person who vacated the position. In the event that a person is not
so selected within sixty days of the vacancy occurring, the remaining
members of the board shall select a person to serve the remainder of the
term of the person who vacated the position.

4. If a tourism community enhancement district is already in existence on
August 28, 2005, the one additional board member shall be appointed by
the governing body of the city, town, or village located within the
district that collected the largest amount of retail sales tax within the
district in the year preceding the establishment of the district for a
one-year term and the other additional board member shall be appointed by
the governing body of the county located within the district that
collected the second largest amount of retail sales tax within the
district in the year preceding the establishment of the district for a
two- year term, thereafter all board members shall serve three-year
terms. The existing board members shall serve out their terms with the
provisions of this section controlling the appointment of successor board
members, with first and second board existing positions to expire to be
appointed by the governing body of the city, town, or village located
within the district that collected the largest amount of retail sales tax
within the district in the year preceding the establishment of the
district, the third and fourth existing board positions to expire to be
appointed by the governing body of the city, town, or village located
within the district that collected the second largest amount of retail
sales tax within the district in the year preceding the establishment of
the district and the fifth existing board position to expire to be
appointed by the governing body of the county located within the district
that collected the largest amount of retail sales tax within the district
in the year preceding the establishment of the district.

5. The board, on behalf of the district, may:

(1) Cooperate with public agencies and with any industry or business in
the implementation of any project;

(2) Enter into any agreement with any public agency, person, firm, or
corporation to implement any of the provisions of sections 67.1950 to
67.1977;

(3) Contract and be contracted with, and sue and be sued; and

(4) Accept gifts, grants, loans, or contributions from the United States
of America, the state, any political subdivision, foundation, other
public or private agency, individual, partnership or corporation on
behalf of the tourism enhancement district community. (L. 2001 S.B. 323 &
230, A.L. 2005 H.B. 186 merged with H.B. 515)

A tourism community enhancement district may modify the
requirements of sections 67.1956 and 67.1968 by an affirmative vote of
the qualified voters of such district provided any such modifications are
placed upon and approved by the qualified voters on the same ballot as
the sales tax provided in section 67.1959. (L. 2002 H.B. 1041)

1. The board, by a majority vote, may submit to the residents of
such district a tax of not more than one percent on all retail sales,
except sales of food as defined in section 144.014, RSMo, sales of new or
used motor vehicles, trailers, boats, or other outboard motors, all
utilities, telephone and wireless services, and sales of funeral
services, made within the district which are subject to taxation pursuant
to the provisions of sections 144.010 to 144.525, RSMo. Upon the written
request of the board to the election authority of the county in which a
majority of the area of the district is situated, such election authority
shall submit a proposition to the residents of such district at a
municipal or statewide primary or general election, or at a special
election called for that purpose. Such election authority shall give
legal notice as provided in chapter 115, RSMo.

2. Such proposition shall be submitted to the voters of the district in
substantially the following form at such election:

Shall the Tourism Community Enhancement District impose a sales tax of
............. (insert amount) for the purpose of promoting tourism in the
district?

[ ] 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 proposal by the qualified voters
of the proposed district voting thereon are in favor of the proposal,
then the order shall become effective on the first day of the second
calendar quarter after the director of revenue receives notice of
adoption of the tax. If the proposal receives less than the required
majority, then the board shall have no power to impose the sales tax
authorized pursuant to this section unless and until the board shall
again have submitted another proposal to authorize the board to impose
the sales tax authorized by this section and such proposal is approved by
the required majority of the qualified voters of the district. (L. 2001
S.B. 323 & 230, A.L. 2005 H.B. 186 merged with H.B. 515)

1. All revenue received by a district from the tax authorized
pursuant to the provisions of section 67.1959 shall be deposited in a
special trust fund, and be used solely for the purposes specified in the
proposal submitted pursuant to subsection 1 of section 67.1959 for so
long as the tax shall remain in effect.

2. All sales taxes collected by the director of revenue pursuant to
section 67.1959 less one percent for cost of collection which shall be
deposited in the state's general revenue fund after payment of premiums
for surety bonds as provided in section 32.087, RSMo, shall be deposited
in a special trust fund, which is hereby created, to be known as the
"Tourism Community Enhancement District Sales Tax Trust Fund". The moneys
in the tourism community enhancement district sales tax trust fund shall
not be deemed to be state funds and shall not be commingled with any
funds of the state. The director of revenue shall keep accurate records
of the amount of money in the trust and which was collected in each
district imposing a sales tax pursuant to this section, and the records
shall be open to inspection by officers of the county, city, town or
village and the public. Not later than the tenth day of each month the
director of revenue shall distribute all moneys deposited in the trust
fund during the preceding month to the board which levied the tax; such
funds shall be deposited with the board treasurer of each such district.

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

4. Except as modified in this section, all provisions of sections 32.085
and 32.087, RSMo, shall apply to the tax imposed pursuant to section
67.1959. (L. 2001 S.B. 323 & 230)

Notwithstanding the provisions of section 67.1962, if the board
chooses, on and after the effective date of any tax authorized pursuant
to section 67.1959, the board may enter into an agreement with either the
county collector of the county where the majority of the area of the
district is situated for the purpose of collecting the tax or the city
collector of the largest city existing at the inception of the district.
The tax to be collected by the county or city collector shall be remitted
to the board of the district not later than thirty days following the end
of any calendar quarter. The governing body of the county or city shall
adopt rules and regulations for the collection and administration of the
tax. The county or city collector shall retain on behalf of the county or
city one percent for cost of collection. (L. 2001 S.B. 323 & 230)

Expenditures may be made from the tourism community enhancement
district sales tax trust fund or moneys collected pursuant to section
67.1965 for any purposes authorized pursuant to subsection 1 of section
67.1959, provided as follows:

(1) One percent of the revenues collected from the tax authorized by this
section may be held in reserve and used by the board for the
reimbursement of or for lawful and reasonable administrative expenses
involved with the board's fulfillment of their statutory duties
including, but not limited to, insurance, election costs, legal,
accounting, and audit fees, administrative services and travel. If such
reasonable expenses, plus a reasonable reserve, exceed the revenues
provided in this subdivision, then the additional revenues necessary for
such reasonable expenses shall come from the revenues provided in
subdivision (2) of this section. If such reasonable expenses, plus a
reasonable reserve, do not exceed the revenues provided in this
subdivision, the board may use the excess funds in the same manner as the
revenues provided in subdivision (2) of this section;

(2) Ninety-eight percent of the revenues collected from the tax
authorized by this section shall be used by the board for marketing,
advertising, and promotion of tourism, the administration thereof, and a
reasonable reserve. The district shall enter into an agreement with an
organization or organizations to conduct and administer functions such as
public relations, sales, and marketing of tourism on behalf of the
district to enhance the economic health of the district. Such marketing,
advertising, and promotional activities shall be developed into a
comprehensive marketing plan, for the benefit of the district. Up to two
percent of the revenues in this subdivision, at the sole discretion of
the board, may be distributed among each destination marketing
organization, located within each school district or districts within the
district based upon the amount of sales tax collected within each school
district, for marketing based upon a marketing plan which shall be
submitted each year by the destination marketing organizations located
within the district, if such marketing plan is approved by the board;

(3) One percent of the revenues collected from the tax authorized by this
section may be retained by the Missouri department of revenue or any
other entity responsible for the collection of the sales tax. (L. 2001
S.B. 323 & 230, A.L. 2005 H.B. 186 merged with H.B. 515)

All entities remitting the sales tax authorized pursuant to
section 67.1959 shall have their liability reduced by an amount equal to
twenty-five percent of any taxes collected and remitted pursuant to
sections 94.802 to 94.805, RSMo. (L. 2001 S.B. 323 & 230)

The boundaries of the district may be expanded by the addition
of either an adjacent unincorporated or incorporated area. Upon
presentation of a petition to the board signed by two percent of
registered voters residing in either the unincorporated or incorporated
area adjacent to the district. If the board determines that expansion is
in the best interest of the current district, then the board shall give
written notice to the election authority in the county in which the
unincorporated or incorporated area is located to call an election. The
election authority shall submit a proposition to the residents of the
unincorporated or incorporated area at a municipal or state primary or
general election, or at a special election called for that purpose. Such
election authority shall give notice as provided in chapter 115, RSMo.
The proposition shall be submitted to voters in the unincorporated or
incorporated area in substantially the following manner:

Shall the (unincorporated or incorporated area) of
....................... (county, city, town or village) be included in
the ............... (name of district) Tourism Community Enhancement
District and any sales tax imposed by the ............... (name of
district) Tourism Community Enhancement District also be imposed in the
.................. (unincorporated or incorporated area) of
........................ (county, city, town or village)?

[ ] 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 proposal by the qualified voters
of the unincorporated or incorporated area voting thereon are in favor of
the proposal, then the order shall become effective on the first day of
the second calendar quarter after the director of revenue receives notice
of adoption of the tax. If the proposal receives less than the required
majority, then the board shall have no power to impose the sales tax
authorized pursuant to this section unless and until the board shall
again have submitted another proposal to authorize the expansion of the
current district and such proposal is approved by the required majority
of the qualified voters of the unincorporated or incorporated area voting
on such proposal. (L. 2001 S.B. 323 & 230)

1. The board, when presented with a petition signed by at least
one-third of the registered voters in the district that voted in the last
gubernatorial election, calling for an election to dissolve and repeal
the tax shall submit the question to the voters using the same procedure
by which the imposition of the tax was voted. The ballot of submission
shall be in substantially the following form:

Shall .................... (name of district) dissolve and repeal the
................. (insert amount) percent tourism community enhancement
district sales tax now in effect in the ................. (name of
district)?

[ ] 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 proposal by the qualified voters
of the district voting thereon are in favor of repeal, that repeal shall
become effective December thirty-first of the calendar year in which such
repeal was approved or after the repayment of the district's indebtedness
incurred pursuant to sections 67.1950 to 67.1962, whichever occurs later.

2. No dissolution of such tourism community enhancement district shall
invalidate or affect any right accruing to such tourism community
enhancement district or to any person or invalidate or affect any
contract entered into or imposed on such tourism community enhancement
district.

3. Whenever the board of directors dissolves any such tourism community
enhancement district, the governing body of the city with the largest
population at inception of the district shall appoint a person to act as
trustee for the district so dissolved, and such trustee, before entering
upon the discharge of his duties, shall take and subscribe an oath that
he will faithfully discharge the duties of his office, and shall give
bond with sufficient security to be approved by the governing body of the
city, to the use of such dissolved tourism community enhancement
district, conditioned for the faithful discharge of this duty. The
trustee may prosecute and defend to final judgment all suits instituted
by or against the district, collect all moneys due the district,
liquidate all lawful demands against the district, and for that purpose
shall sell any property belonging to such district, or so much thereof as
may be necessary, and generally to do all acts requisite to bring to a
speedy close all the affairs of the district.

4. When the trustee has closed the affairs of the tourism community
enhancement district, and has paid all debts due by such district, he
shall pay over to the treasurer of the school district, or school
districts within the district, all money remaining in his hands, based
upon the amount of sales taxes collected in each school district in the
prior calendar year, and take receipts therefor, and deliver to the
governing body of the city with the largest population at inception of
the district, all books, papers, records and deeds belonging to the
dissolved district. These revenues shall not be used in any manner with
respect to the calculation of the state school aid pursuant to chapter
163, RSMo. (L. 2001 S.B. 323 & 230)

The board of directors shall have an annual audit performed by a
certified professional accountant or accounting firm. The board of
directors shall provide a copy of the annual audit to the governing
bodies within the district. (L. 2001 S.B. 323 & 230)

Members of the board of directors may be removed by a majority
vote of the appointing governing body. (L. 2001 S.B. 323 & 230, A.L. 2005
H.B. 186 merged with H.B. 515)

1. This section shall be known as the "Exhibition Center and
Recreational Facility District Act".

2. Whenever not less than fifty owners of real property located within
any county of the first classification with more than seventy-one
thousand three hundred but less than seventy-one thousand four hundred
inhabitants, or any county of the first classification with more than one
hundred ninety-eight thousand but less than one hundred ninety-nine
thousand two hundred inhabitants, or any county of the first
classification with more than eighty-five thousand nine hundred but less
than eighty-six thousand inhabitants, or any county of the second
classification with more than fifty-two thousand six hundred but less
than fifty-two thousand seven hundred inhabitants, or any county of the
first classification with more than one hundred four thousand six hundred
but less than one hundred four thousand seven hundred inhabitants, or any
county of the third classification without a township form of government
and with more than seventeen thousand nine hundred but less than eighteen
thousand inhabitants, or any county of the first classification with more
than thirty-seven thousand but less than thirty-seven thousand one
hundred inhabitants, or any county of the third classification without a
township form of government and with more than twenty-three thousand five
hundred but less than twenty-three thousand six hundred inhabitants, or
any county of the third classification without a township form of
government and with more than nineteen thousand three hundred but less
than nineteen thousand four hundred inhabitants, or any county of the
first classification with more than two hundred forty thousand three
hundred but less than two hundred forty thousand four hundred
inhabitants, desire to create an exhibition center and recreational
facility district, the property owners shall file a petition with the
governing body of each county located within the boundaries of the
proposed district requesting the creation of the district. The district
boundaries may include all or part of the counties described in this
section. The petition shall contain the following information:

(1) The name and residence of each petitioner and the location of the
real property owned by the petitioner;

(2) A specific description of the proposed district boundaries, including
a map illustrating the boundaries; and

(3) The name of the proposed district.

3. Upon the filing of a petition pursuant to this section, the governing
body of any county described in this section may, by resolution, approve
the creation of a district. Any resolution to establish such a district
shall be adopted by the governing body of each county located within the
proposed district, and shall contain the following information:

(1) A description of the boundaries of the proposed district;

(2) The time and place of a hearing to be held to consider establishment
of the proposed district;

(3) The proposed sales tax rate to be voted on within the proposed
district; and

(4) The proposed uses for the revenue generated by the new sales tax.

4. Whenever a hearing is held as provided by this section, the governing
body of each county located within the proposed district shall:

(1) Publish notice of the hearing on two separate occasions in at least
one newspaper of general circulation in each county located within the
proposed district, 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) Rule upon all protests, which determinations shall be final.

5. Following the hearing, if the governing body of each county located
within the proposed district decides to establish the proposed district,
it shall adopt an order to that effect; if the governing body of any
county located within the proposed district decides to not establish the
proposed district, the boundaries of the proposed district shall not
include that county. The order shall contain the following:

(1) The description of the boundaries of the district;

(2) A statement that an exhibition center and recreational facility
district has been established;

(3) The name of the district;

(4) The uses for any revenue generated by a sales tax imposed pursuant to
this section; and

(5) A declaration that the district is a political subdivision of the
state.

6. A district established pursuant to this section may, at a general,
primary, or special election, submit to the qualified voters within the
district boundaries a sales tax of one-fourth of one percent, for a
period not to exceed twenty-five years, on all retail sales within the
district, which are subject to taxation pursuant to sections 144.010 to
144.525, RSMo, to fund the acquisition, construction, maintenance,
operation, improvement, and promotion of an exhibition center and
recreational facilities. The ballot of submission shall be in
substantially the following form:

Shall the .......... (name of district) impose a sales tax of one- fourth
of one percent to fund the acquisition, construction, maintenance,
operation, improvement, and promotion of an exhibition center and
recreational facilities, for a period of ............ (insert number of
years)?

[ ] 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 in the portion of any county that is part
of the proposed district favor the proposal, then the sales tax shall
become effective in that portion of the county that is part of the
proposed district on the first day of the first calendar quarter
immediately following the election. If a majority of the votes cast in
the portion of a county that is a part of the proposed district oppose
the proposal, then that portion of such county shall not impose the sales
tax authorized in this section until after the county governing body has
submitted another such sales tax proposal and the proposal is approved by
a majority of the qualified voters voting thereon. However, if a sales
tax proposal is not approved, the governing body of the county shall not
resubmit a proposal to the voters pursuant to this section sooner than
twelve months from the date of the last proposal submitted pursuant to
this section. If the qualified voters in two or more counties that have
contiguous districts approve the sales tax proposal, the districts shall
combine to become one district.

7. There is hereby created a board of trustees to administer any district
created and the expenditure of revenue generated pursuant to this section
consisting of four individuals to represent each county approving the
district, as provided in this subsection. The governing body of each
county located within the district, upon approval of that county's sales
tax proposal, shall appoint four members to the board of trustees; at
least one shall be an owner of a nonlodging business located within the
taxing district, or their designee, at least one shall be an owner of a
lodging facility located within the district, or their designee, and all
members shall reside in the district except that one nonlodging business
owner, or their designee, and one lodging facility owner, or their
designee, may reside outside the district. Each trustee shall be at least
twenty-five years of age and a resident of this state. Of the initial
trustees appointed from each county, two shall hold office for two years,
and two shall hold office for four years. Trustees appointed after
expiration of the initial terms shall be appointed to a four-year term by
the governing body of the county the trustee represents, with the
initially appointed trustee to remain in office until a successor is
appointed, and shall take office upon being appointed. Each trustee may
be reappointed. Vacancies shall be filled in the same manner in which the
trustee vacating the office was originally appointed. The trustees shall
not receive compensation for their services, but may be reimbursed for
their actual and necessary expenses. The board shall elect a chair and
other officers necessary for its membership. Trustees may be removed if:

(1) By a two-thirds vote, the board moves for the member's removal and
submits such motion to the governing body of the county from which the
trustee was appointed; and

(2) The governing body of the county from which the trustee was
appointed, by a majority vote, adopts the motion for removal.

8. The board of trustees shall have the following powers, authority, and
privileges:

(1) To have and use a corporate seal;

(2) To sue and be sued, and be a party to suits, actions, and proceedings;

(3) To enter into contracts, franchises, and agreements with any person
or entity, public or private, affecting the affairs of the district,
including contracts with any municipality, district, or state, or the
United States, and any of their agencies, political subdivisions, or
instrumentalities, for the funding, including without limitation interest
rate exchange or swap agreements, planning, development, construction,
acquisition, maintenance, or operation of a single exhibition center and
recreational facilities or to assist in such activity. "Recreational
facilities" means locations explicitly designated for public use where
the primary use of the facility involves participation in hobbies or
athletic activities;

(4) To borrow money and incur indebtedness and evidence the same by
certificates, notes, or debentures, to issue bonds and use any one or
more lawful funding methods the district may obtain for its purposes at
such rates of interest as the district may determine. Any bonds, notes,
and other obligations issued or delivered by the district may be secured
by mortgage, pledge, or deed of trust of any or all of the property and
income of the district. Every issue of such bonds, notes, or other
obligations shall be payable out of property and revenues of the district
and may be further secured by other property of the district, which may
be pledged, assigned, mortgaged, or a security interest granted for such
payment, without preference or priority of the first bonds issued,
subject to any agreement with the holders of any other bonds pledging any
specified property or revenues. Such bonds, notes, or other obligations
shall be authorized by resolution of the district board, and shall bear
such date or dates, and shall mature at such time or times, but not in
excess of thirty years, as the resolution shall specify. Such bonds,
notes, or other obligations shall be in such denomination, bear interest
at such rate or rates, be in such form, either coupon or registered, be
issued as current interest bonds, compound interest bonds, variable rate
bonds, convertible bonds, or zero coupon bonds, be issued in such manner,
be payable in such place or places, and be subject to redemption as such
resolution may provide, notwithstanding section 108.170, RSMo. The bonds,
notes, or other obligations may be sold at either public or private sale,
at such interest rates, and at such price or prices as the district shall
determine;

(5) To acquire, transfer, donate, lease, exchange, mortgage, and encumber
real and personal property in furtherance of district purposes;

(6) To refund any bonds, notes, or other obligations of the district
without an election. The terms and conditions of refunding obligations
shall be substantially the same as those of the original issue, and the
board shall provide for the payment of interest at not to exceed the
legal rate, and the principal of such refunding obligations in the same
manner as is provided for the payment of interest and principal of
obligations refunded;

(7) To have the management, control, and supervision of all the business
and affairs of the district, and the construction, installation,
operation, and maintenance of district improvements therein; to collect
rentals, fees, and other charges in connection with its services or for
the use of any of its facilities;

(8) To hire and retain agents, employees, engineers, and attorneys;

(9) To receive and accept by bequest, gift, or donation any kind of
property;

(10) To adopt and amend bylaws and any other rules and regulations not in
conflict with the constitution and laws of this state, necessary for the
carrying on of the business, objects, and affairs of the board and of the
district; and

(11) To have and exercise all rights and powers necessary or incidental
to or implied from the specific powers granted by this section.

9. There is hereby created the "Exhibition Center and Recreational
Facility District Sales Tax Trust Fund", which shall consist of all sales
tax revenue collected pursuant to this section. The director of revenue
shall be custodian of the trust fund, and moneys in the trust fund shall
be used solely for the purposes authorized in this section. Moneys in the
trust fund shall be considered nonstate funds pursuant to section 15,
article IV, Constitution of Missouri. The director of revenue shall
invest moneys in the trust fund in the same manner as other funds are
invested. Any interest and moneys earned on such investments shall be
credited to the trust fund. All sales taxes collected by the director of
revenue pursuant to this section on behalf of the district, less one
percent for the cost of collection which shall be deposited in the
state's general revenue fund after payment of premiums for surety bonds
as provided in section 32.087, RSMo, shall be deposited in the trust
fund. The director of revenue shall keep accurate records of the amount
of moneys in the trust fund which was collected in the district imposing
a sales tax pursuant to this section, and the records shall be open to
the inspection of the officers of each district and the general public.
Not later than the tenth day of each month, the director of revenue shall
distribute all moneys deposited in the trust fund during the preceding
month to the district. The director of revenue may authorize refunds from
the amounts in the trust fund and credited to the district for erroneous
payments and overpayments made, and may redeem dishonored checks and
drafts deposited to the credit of the district.

10. The sales tax authorized by this section is in addition to all other
sales taxes allowed by law. Except as modified in this section, all
provisions of sections 32.085 and 32.087, RSMo, apply to the sales tax
imposed pursuant to this section.

11. Any sales tax imposed pursuant to this section shall not extend past
the initial term approved by the voters unless an extension of the sales
tax is submitted to and approved by the qualified voters in each county
in the manner provided in this section. Each extension of the sales tax
shall be for a period not to exceed twenty years. The ballot of
submission for the extension shall be in substantially the following form:

Shall the ......... (name of district) extend the sales tax of one-
fourth of one percent for a period of ..... (insert number of years)
years to fund the acquisition, construction, maintenance, operation,
improvement, and promotion of an exhibition center and recreational
facilities?

[ ] 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 favor the extension, then the sales tax
shall remain in effect at the rate and for the time period approved by
the voters. If a sales tax extension is not approved, the district may
submit another sales tax proposal as authorized in this section, but the
district shall not submit such a proposal to the voters sooner than
twelve months from the date of the last extension submitted.

12. Once the sales tax authorized by this section is abolished or
terminated by any means, all funds remaining in the trust fund shall be
used solely for the purposes approved in the ballot question authorizing
the sales tax. The sales tax shall not be abolished or terminated while
the district has any financing or other obligations outstanding; provided
that any new financing, debt, or other obligation or any restructuring or
refinancing of an existing debt or obligation incurred more than ten
years after voter approval of the sales tax provided in this section or
more than ten years after any voter-approved extension thereof shall not
cause the extension of the sales tax provided in this section or cause
the final maturity of any financing or other obligations outstanding to
be extended. Any funds in the trust fund which are not needed for current
expenditures may be invested by the district in the securities described
in subdivisions (1) to (12) of subsection 1 of section 30.270, RSMo, or
repurchase agreements secured by such securities. If the district
abolishes the sales tax, the district 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 sales 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 sales tax in the district, the director of
revenue shall remit the balance in the account to the district and close
the account of the district. The director of revenue shall notify the
district of each instance of any amount refunded or any check redeemed
from receipts due the district.

13. In the event that the district is dissolved or terminated by any
means, the governing bodies of the counties in the district shall appoint
a person to act as trustee for the district so dissolved or terminated.
Before beginning the discharge of duties, the trustee shall take and
subscribe an oath to faithfully discharge the duties of the office, and
shall give bond with sufficient security, approved by the governing
bodies of the counties, to the use of the dissolved or terminated
district, for the faithful discharge of duties. The trustee shall have
and exercise all powers necessary to liquidate the district, and upon
satisfaction of all remaining obligations of the district, shall pay over
to the county treasurer of each county in the district and take receipt
for all remaining moneys in amounts based on the ratio the levy of each
county bears to the total levy for the district in the previous three
years or since the establishment of the district, whichever time period
is shorter. Upon payment to the county treasurers, the trustee shall
deliver to the clerk of the governing body of any county in the district
all books, papers, records, and deeds belonging to the dissolved
district. (L. 2004 H.B. 795, et al. merged with H.B. 833)

1. Any county of the first classification with more than
eighty-two thousand but less than eighty-two thousand one hundred
inhabitants may elect to have the violations of county ordinances adopted
pursuant to section 304.130, RSMo, heard and determined by an associate
circuit judge of the circuit in which the county is located; provided,
however, if such election is made, all violations of that county's
ordinances adopted pursuant to section 304.130, RSMo, shall be heard and
determined before an associate circuit judge or judges. Nothing in this
subsection shall preclude the transfer or assignment of another judge to
hear and determine a case or class of cases when otherwise authorized by
provisions of the constitution, law, or court rule.

2. If a county elects to have the violations of its county ordinances
adopted pursuant to section 304.130, RSMo, heard and determined by an
associate circuit judge, the associate circuit judge or judges shall
commence hearing and determining such violations six months after the
county notifies the presiding judge of the circuit of its election. With
the consent of the presiding judge, the associate circuit judge or judges
may commence hearing such violations at an earlier date. (L. 2003 H.B.
318 merged with S.B. 101)

1. The governing authority of any city of the fourth
classification with more than one thousand six hundred but less than one
thousand seven hundred inhabitants and located in any county of the first
classification with more than seventy-three thousand seven hundred but
less than seventy-three thousand eight hundred inhabitants is hereby
authorized to impose, by ordinance or order, a sales tax in the amount
not to exceed one-half of one percent on all retail sales made in such
city which are subject to taxation pursuant to sections 144.010 to
144.525, RSMo, for the promotion of tourism in such city. The tax
authorized by this section shall be in addition to any and all other
sales taxes allowed by law, except that no ordinance or order imposing a
sales tax pursuant to this section shall be effective unless the
governing authority of the city submits to the qualified voters of the
city, at any municipal or state general, primary, or special election, a
proposal to authorize the governing authority of the city to impose a tax.

2. The ballot of submission shall be in substantially the following form:

"Shall the city of ..... (city's name) impose a citywide sales tax of
..... (insert amount) for the purpose of promoting tourism in the city?"

[ ] 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 proposal by the qualified voters
voting thereon are in favor of the proposal, then the ordinance or order
and any amendments thereto shall be in effect on the first day of the
first calendar quarter immediately following notification to the director
of the department of revenue of the election approving the proposal. If a
proposal receives less than the required majority, then the governing
authority of the city shall have no power to impose the sales tax unless
and until the governing authority of the city has submitted another
proposal to authorize the imposition of the sales tax authorized by this
section and such proposal is approved by the required majority of the
qualified voters voting thereon. However, in no event shall a proposal
pursuant to this section be submitted to the voters sooner than twelve
months from the date of the last proposal pursuant to this section.

3. On and after the effective date of any tax authorized in this section,
the city may adopt one of the two following provisions for the collection
and administration of the tax:

(1) The city may adopt rules and regulations for the internal collection
of such tax by the city officers usually responsible for collection and
administration of city taxes; or

(2) The city may enter into an agreement with the director of revenue of
the state of Missouri for the purpose of collecting the tax authorized in
this section. In the event any city enters into an agreement with the
director of revenue of the state of Missouri for the collection of the
tax authorized in this section, the director of revenue shall perform all
functions incident to the administration, collection, enforcement, and
operation of such tax, and the director of revenue shall collect the
additional tax authorized in this section. The tax authorized in this
section shall be collected and reported upon such forms and under such
administrative rules and regulations as may be prescribed by the director
of revenue, and the director of revenue shall retain an amount not to
exceed one percent for cost of collection.

4. If a tax is imposed by a city pursuant to this section, the city may
collect a penalty of one percent and interest not to exceed two percent
per month on unpaid taxes which shall be considered delinquent thirty
days after the last day of each quarter.

5. (1) The governing authority of any city that has adopted any sales tax
pursuant to this section shall, upon filing of a petition calling for the
repeal of such sales tax signed by at least ten percent of the qualified
voters in the city, submit the question of repeal of the sales tax to the
qualified voters at any primary or general election. The ballot of
submission shall be in substantially the following form:

Shall ..... (insert name of city) repeal the sales tax of ..... (insert
rate of percent) percent for tourism purposes now in effect in .....
(insert name of city)?

[ ] 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 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.

(2) Once the tax is repealed as provided in this section, all funds
remaining in any trust fund or account established to receive revenues
generated by the tax shall be used solely for the original stated purpose
of the tax. Any funds which are not needed for current expenditures may
be invested by the governing authority in accordance with applicable laws
relating to the investment of other city funds.

(3) The governing authority of a city repealing a tax pursuant to this
section shall notify the director of revenue of the action at least
forty-five days before the effective date of the repeal and the director
of revenue may order retention in any trust fund created in the state
treasury associated with the tax, for a period of one year, of two
percent of the amount collected after receipt of such notice to cover
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 repeal of the tax in the city, the
director of revenue shall remit the balance in the trust fund 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 or any check redeemed
from receipts due the city.

(4) In the event that the repeal of a sales tax pursuant to this section
dissolves or terminates a taxing district, the governing authority of the
city shall appoint a person to act as trustee for the district so
dissolved or terminated. Before beginning the discharge of duties, the
trustee shall take and subscribe an oath to faithfully discharge the
duties of the office, and shall give bond with sufficient security,
approved by the governing authority of the city, to the use of the
dissolved or terminated district, for the faithful discharge of duties.
The trustee shall have and exercise all powers necessary to liquidate the
district, and upon satisfaction of all remaining obligations of the
district, shall pay over to the city treasurer or the equivalent official
and take receipt for all remaining moneys. Upon payment to the city
treasurer, the trustee shall deliver to the clerk of the governing
authority of the city all books, papers, records, and deeds belonging to
the dissolved district.

6. Except as modified in this section, all provisions of sections 32.085
and 32.087, RSMo, shall apply to the tax imposed pursuant to this
section. (L. 2003 H.B. 600)

Effective 7-1-03

1. The governing body of 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 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. 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. (L. 2004 H.B. 795, et al. merged with H.B. 833 merged
with S.B. 732 merged with S.B. 1155)

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
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. (L. 2004 H.B. 795, et al.
merged with S.B. 1155)

*This section was enacted by H.B. 795, et al., H.B. 833, S.B. 732, and
S.B. 1155 during the second regular session of the 92nd General Assembly,
2004. Due to possible conflict, two versions of this section appear here.

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. (L. 2004 H.B. 833 merged with
S.B. 732)

*This section was enacted by H.B. 795, et al., H.B. 833, S.B. 732, and
S.B. 1155 during the second regular session of the 92nd General Assembly,
2004. Due to possible conflict, two versions of this section appear here.

As a complete alternative to the procedure establishing a
district set forth in section 67.2505, a circuit court with jurisdiction
over 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 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. (L. 2004 H.B. 795, et
al. merged with H.B. 833 merged with S.B. 732 merged with S.B. 1155)

1. Whenever the creation of a theater, cultural arts, and
entertainment district is desired, one or more registered voters from
each subdistrict of the proposed district, or if there are no registered
voters in a subdistrict, 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 with the circuit court requesting the creation of a
theater, cultural arts, and entertainment district. 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 imposing 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 circuit court; and

(11) Any other items the petitioners deem appropriate.

2. The circuit clerk of the county in which the petition is filed
pursuant to this section shall present the petition to the judge, who
shall thereupon set the petition for hearing not less than thirty days
nor more than forty days after the filing. The judge shall cause
publication of the notice of the hearing 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. The notice shall recite 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 the petitions or answers
in the case;

(4) The proposed sales tax rate to be voted on within the subdistricts of
the proposed district;

(5) The proposed uses for the revenue generated by the new sales tax; and

(6) Such other matters as the circuit court may deem appropriate.

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.

3. Any registered voter or owner of real property within the proposed
district may join in or file a petition supporting or answer opposing the
creation of the district and seeking a judgment respecting these same
issues; provided, however, that all pleadings must be filed with the
court no later than five days before the case is heard.

4. The court shall hear the case without a jury. If the court determines
the petition is defective or the proposed district or its plan of
operation is unconstitutional, it shall enter its judgment to that effect
and shall refuse to incorporate the district as requested in the
pleadings. If the court determines the petition is not legally defective
and the proposed district and plan of operation are not unconstitutional,
the court shall order an election on the questions of the district
creation and sales tax funding for voter approval and certify the
questions to the circuit 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 * imposing 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 circuit
judge. Only those subdistricts approving the question of creating the
district and imposing the sales tax shall become part of the district.

5. 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 circuit judge
shall establish the proposed district in those subdistricts approving the
question of creating the district and imposing the sales tax by issuing
an order to that effect. The court shall determine and declare the
district organized and incorporated and issue an order that includes 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 circuit court deems appropriate.

6. 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 in the proposed subdistrict
before the voters of a proposed subdistrict, and the circuit clerk shall
conduct the subsequent election. In subsequent elections, the election
judges shall certify the election results to the district board of
directors.

7. Any party having filed a petition or answer to a petition may appeal
the circuit court's order or judgment in the same manner as provided for
other appeals. Any order either refusing to incorporate the district or
incorporating the district shall be a final judgment for purposes of
appeal. (L. 2004 H.B. 795, et al. merged with H.B. 833 merged with S.B.
732 merged with S.B. 1155)

*Word "the" appears in original rolls.

1. If a governing body or circuit court judge has certified the
question regarding the district creation and sales tax funding for voter
approval, the municipal clerk in which the district is located, or the
circuit clerk if the order and certification has been by a circuit judge,
shall conduct the election. The questions shall be submitted to the
qualified voters of each subdistrict within the district boundaries who
have filed an application pursuant to this section. The municipal clerk,
or the circuit clerk if the district is being formed by the circuit
court, shall publish notice of the election in at least one newspaper of
general circulation in the county where the proposed district is located,
with the publication to occur not more than fifteen days but not less
than ten days before the date when applications for ballots will be
accepted. The notice shall include a description of the district
boundaries, the time frame and manner of applying for a ballot, the
questions to be voted upon, and where and when applications for ballots
will be accepted. The municipal clerk, or circuit clerk if the district
is being formed by the circuit court, shall also send a notice of the
election to all registered voters in the proposed district, which shall
include the information in the published notice. The costs of printing
and publication of the notice, and mailing of the notices to registered
voters, 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.

2. For elections held in subdistricts pursuant to this section, if all
the owners of property in a subdistrict joined in the petition for
formation of the district, such owners may cast their ballot by unanimous
petition approving any measure submitted to them as subdistrict voters
pursuant to this section. Each owner shall receive one vote per acre
owned. Fractional votes shall be allowed. The petition shall be submitted
to the municipal clerk, or the circuit court clerk if the district is
being formed by the circuit court, who shall verify the authenticity of
all signatures thereon. The filing of a unanimous petition shall
constitute an election in the subdistrict under this section and the
results of said election shall be entered pursuant to this section.

3. The sales tax shall be not more than one-half of one percent on all
retail sales within the district, which are subject to taxation pursuant
to section 67.2530, 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.

4. Application for a ballot shall be made as provided in this subsection:

(1) Persons entitled to apply for a ballot in an election shall be:

(a) A resident registered voter of the district; or

(b) If there are no registered voters in a subdistrict, a person,
including a corporation or other entity, which owns real property within
the subdistrict. Each voter which is not an individual shall determine
how to cast its vote as provided for in its articles of incorporation,
articles of organization, articles of partnership, bylaws, or other
document which sets forth an appropriate mechanism for the determination
of the entity's vote. If a voter has no such mechanism, then its vote
shall be cast as determined by a majority of the persons who run the
day-to-day affairs of the voter. Each property owner shall receive one
vote;

(2) Only persons entitled to apply for a ballot in elections pursuant to
this subsection shall apply. Such persons shall apply with the municipal
clerk, or the circuit clerk if the district is formed by the circuit
court. Each person applying shall provide:

(a) Such person's name, address, mailing address, and phone number;

(b) An authorized signature; and

(c) Evidence that such person is entitled to vote. Such evidence shall be
a copy of:

a. For resident individuals, proof of registration from the election
authority;

b. For owners of real property, a tax receipt or deed or other document
which evidences an equitable ownership, and identifies the real property
by location;

(3) Applications for ballot applications shall be made not later than the
fourth Tuesday before the ballots are mailed to qualified electors. The
ballot of submission shall be in substantially the following form:

Shall there be organized in ........ (here specifically describe the
proposed district boundaries), within the state of Missouri, a district,
to be known as the "........... Theater, Cultural Arts, and Entertainment
District" for the purpose of funding, promoting, and providing
educational, civic, musical, theatrical, cultural, concerts, lecture
series, and related or similar entertainment events or activities, and
funding, promoting, planning, designing, constructing, improving,
maintaining, and operating public improvements, transportation projects,
and related facilities in the district?

[ ] 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".

Shall the .......... (name of district) impose a sales tax of ..........
(insert rate) 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?

[ ] 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";

(4) Not sooner than the fourth Tuesday after the deadline for applying
for ballots, the municipal clerk, or the circuit clerk if the district is
being formed by the circuit court, shall mail a ballot to each qualified
voter who applied for a ballot pursuant to this subsection along with a
return addressed envelope directed to the municipal clerk or the circuit
clerk's office, with a sworn affidavit on the reverse side of such
envelope for the voter's signature. Such affidavit shall be in the
following form:

"I hereby declare under penalties of perjury that I am qualified to vote,
or to affix my authorized signature in the name of an entity which is
entitled to vote, in this election.

Authorized signature .........................................

Printed name of voter signature of notary or other officer authorized to
administer oaths.

....................................... Mailing address of voter (if
different)

Subscribed and sworn to before me this ........................ day of
..................., 20..";

(5) Each qualified voter shall have one vote, except as provided for in
this section. Each voted ballot shall be signed with the authorized
signature as provided for in this subsection;

(6) Voted ballots shall be returned to the municipal clerk, or the clerk
of the circuit court if the district is being formed by the circuit
court, by mail or hand delivery no later than 5:00 p.m. on the fourth
Tuesday after the date for mailing the ballots. The municipal clerk, or
circuit clerk if the district is being formed by the circuit court, shall
transmit all voted ballots to a team* of judges of not less than four,
with an equal number from each of the two major political parties. The
judges shall be selected by the city, town, or village, or the circuit
clerk, from lists compiled by the county election authority. Upon receipt
of the voted ballots the judges shall verify the authenticity of the
ballots, canvass the votes, and certify the results. Certification by the
election judges shall be final and shall be immediately transmitted to
the governing body of the city, town, or village for further action, or
the circuit judge for further action if the district is being formed by
the circuit court. Any voter who applied for such election may contest
the result in the same manner as provided in chapter 115, RSMo. (L. 2004
H.B. 795, et al. merged with H.B. 833 merged with S.B. 732 merged with
S.B. 1155)

*Word "beam" appears in original rolls of H.B. 833 and S.B. 732, 2004.

1. Each member of the board of directors shall have the
following qualifications:

(1) As to those subdistricts in which there are registered voters, a
resident registered voter in the subdistrict that he or she represents,
or be a property owner or, as to those subdistricts in which there are
not registered voters who are residents, a property owner or
representative of a property owner in the subdistrict he or she
represents;

(2) Be at least twenty-one years of age and a registered voter in the
district.

2. The district shall be subdivided into at least five but not more than
fifteen subdistricts, which shall be represented by one representative on
the district board of directors. All board members shall have terms of
four years, including the initial board of directors. All members shall
take office upon being appointed and shall remain in office until a
successor is appointed by the mayor or chairman of the municipality in
which the district is located, or elected by the property owners in those
subdistricts without registered voters.

3. For those subdistricts which contain one or more registered voters,
the mayor or chairman of the city, town, or village shall, with the
consent of the governing body, appoint a registered voter residing in the
subdistrict to the board of directors.

4. For those subdistricts which contain no registered voters, the
property owners who collectively own one or more parcels of real estate
comprising more than half of the land situated in each subdistrict shall
meet and shall elect a representative to serve upon the board of
directors. The clerk of the city, town, or village in which the petition
was filed shall, unless waived in writing by all property owners in the
subdistrict, give notice by causing publication to be made once a week
for two consecutive weeks in a newspaper of general circulation in the
county, the last publication of which shall be at least ten days before
the day of the meeting required by this section, to call a meeting of the
owners of real property within the subdistrict at a day and hour
specified in a public place in the city, town, or village in which the
petition was filed for the purpose of electing members of the board of
directors.

5. The property owners, when assembled, shall organize by the election of
a temporary chairman and secretary of the meeting who shall conduct the
election. An election shall be conducted for each subdistrict, with the
eligible property owners voting in that subdistrict. At the election,
each acre of real property within the subdistrict shall represent one
share, and each owner, including corporations and other entities, may
have one vote in person or for every acre of real property owned by such
person within the subdistrict. Each voter which is not an individual
shall determine how to cast its vote as provided for in its articles of
incorporation, articles of organization, articles of partnership, bylaws,
or other document which sets forth an appropriate mechanism for the
determination of the entity's vote. If a voter has no such mechanism,
then its vote shall be cast as determined by a majority of the persons
who run the day-to-day affairs of the voter. The results of the meeting
shall be certified by the temporary chairman and secretary to the
municipal clerk if the district is established by a municipality
described in this section, or to the circuit clerk if the district is
established by a circuit court.

6. Successor boards shall be appointed or elected, depending upon the
presence or absence of resident registered voters, by the mayor or
chairman of a city, town, or village described in this section, or the
property owners as set forth above; provided, however, that elections
held by the property owners after the initial board is elected shall be
certified to the municipal clerk of the city, town, or village where the
district is located and the board of directors of the district.

7. Should a vacancy occur on the board of directors, the mayor or
chairman of the city, town, or village if there are registered voters
within the subdistrict, or a majority of the owners of real property in a
subdistrict if there are not registered voters in the subdistrict, shall
have the authority to appoint or elect, as set forth in this section, an
interim director to complete any unexpired term of a director caused by
resignation or disqualification.

8. The board shall possess and exercise all of the district's legislative
and executive powers, including:

(1) The power to fund, promote and provide educational, civic, musical,
theatrical, cultural, concerts, lecture series, and related or similar
entertainment events or activities, and fund, promote, plan, design,
construct, improve, maintain, and operate public improvements,
transportation projects, and related facilities within the district;

(2) The power to accept and disburse tax or other revenue collected in
the district; and

(3) The power to receive property by gift or otherwise.

9. Within thirty days after the selection of the initial directors, the
board shall meet. At its first meeting and annually thereafter the board
shall elect a chairman from its members.

10. The board shall appoint an executive director, district secretary,
treasurer, and such other officers or employees as it deems necessary.

11. At the first meeting, the board, by resolution, shall define the
first and subsequent fiscal years of the district, and shall adopt a
corporate seal.

12. A simple majority of the board shall constitute a quorum. If a quorum
exists, a majority of those voting shall have the authority to act in the
name of the board, and approve any board resolution.

13. At the first meeting, the board, by resolution, shall receive the
certification of the election regarding the sales tax, and may impose the
sales tax in all subdistricts approving the imposing sales tax. In those
subdistricts that approve the sales tax, the sales tax shall become
effective on the first day of the first calendar quarter immediately
following the action by the district board of directors imposing the tax.

14. Each director shall devote such time to the duties of the office as
the faithful discharge thereof * may require and be reimbursed for his or
her actual expenditures in the performance of his or her duties on behalf
of the district. Directors may be compensated, but such compensation
shall not exceed one hundred dollars per month.

15. In addition to all other powers granted by sections 67.2500 to
67.2530, the district shall have the following general powers:

(1) To sue and be sued in its own name, and to receive service of
process, which shall be served upon the district secretary;

(2) To fix compensation of its employees and contractors;

(3) To enter into contracts, franchises, and agreements with any person
or entity, public or private, affecting the affairs of the district,
including contracts with any municipality, district, or state, or the
United States, and any of their agencies, political subdivisions, or
instrumentalities, for the funding, including without limitation,
interest rate exchange or swap agreements, planning, development,
construction, acquisition, maintenance, or operation of a district
facility or to assist in such activity;

(4) To acquire, develop, construct, equip, transfer, donate, lease,
exchange, mortgage, and encumber real and personal property in
furtherance of district purposes;

(5) To collect and disburse funds for its activities;

(6) To collect taxes and other revenues;

(7) To borrow money and incur indebtedness and evidence the same by
certificates, notes, bonds, debentures, or refunding of any such
obligations for the purpose of paying all or any part of the cost of
land, construction, development, or equipping of any facilities or
operations of the district;

(8) To own or lease real or personal property for use in connection with
the exercise of powers pursuant to this subsection;

(9) To provide for the election or appointment of officers, including a
chairman, treasurer, and secretary. Officers shall not be required to be
residents of the district, and one officer may hold more than one office;

(10) To hire and retain agents, employees, engineers, and attorneys;

(11) To enter into entertainment contracts binding the district and
artists, agencies, or performers, management contracts, contracts
relating to the booking of entertainment and the sale of tickets, and all
other contracts which relate to the purposes of the district;

(12) To contract with a local government, a corporation, partnership, or
individual regarding funding, promotion, planning, designing,
constructing, improving, maintaining, or operating a project or to assist
in such activity;

(13) To contract for transfer to a city, town, or village such district
facilities and improvements free of cost or encumbrance on such terms set
forth by contract;

(14) To exercise such other powers necessary or convenient for the
district to accomplish its purposes which are not inconsistent with its
express powers.

16. A district may at any time authorize or issue notes, bonds, or other
obligations for any of its powers or purposes. Such notes, bonds, or
other obligations:

(1) Shall be in such amounts as deemed necessary by the district,
including costs of issuance thereof;

(2) Shall be payable out of all or any portion of the revenues or other
assets of the district;

(3) May be secured by any property of the district which may be pledged,
assigned, mortgaged, or otherwise encumbered for payment;

(4) Shall be authorized by resolution of the district, and if issued by
the district, shall bear such date or dates, and shall mature at such
time or times, but not in excess of forty years, as the resolution shall
specify;

(5) Shall be in such denomination, bear interest at such rates, be in
such form, be issued as current interest bonds, compound interest bonds,
variable rate bonds, convertible bonds, or zero coupon bonds, be issued
in such manner, be payable in such place or places and subject to
redemption as such resolution may provide; and

(6) May be sold at either public or private sale, at such interest rates,
and at such price or prices as the district shall determine.

The provisions of this subsection are applicable to the district
notwithstanding the provisions of section 108.170, RSMo. (L. 2004 H.B.
795, et al. merged with H.B. 833 merged with S.B. 732 merged with S.B.
1155)

*Word "and" appears in original rolls.

1. Any note, bond, or other indebtedness of the district may be
refunded at any time by the district by issuing refunding bonds in such
amount as the district may deem necessary. Such bonds shall be subject to
and shall have the benefit of the foregoing provisions regarding notes,
bonds, and other obligations. Without limiting the generality of the
foregoing, refunding bonds may include amounts necessary to finance any
premium, unpaid interest, and costs of issuance in connection with the
refunding bonds. Any such refunding may be effected whether the bonds to
be refunded then shall have matured or thereafter shall mature, either by
sale of the refunding bonds and the application of the proceeds thereof
to the payment of the obligations being refunded or the exchange of the
refunding bonds for the obligations being refunded with the consent of
the holders of the obligations being refunded.

2. Notes, bonds, or other indebtedness of the district shall be
exclusively the responsibility of the district payable solely out of the
district funds and property and shall not constitute a debt or liability
of the state of Missouri or any agency or political subdivision of the
state. Any notes, bonds, or other indebtedness of the district shall
state on their face that they are not obligations of the state of
Missouri or any agency or political subdivision thereof other than the
district.

3. Any district may by resolution impose a district sales tax of up to
one-half of one percent on all retail sales made in such district that
are subject to taxation pursuant to the provisions of sections 144.010 to
144.525, RSMo. Upon voter approval, and receiving the necessary
certifications from the governing body of the municipality in which the
district is located, or from the circuit court if the district was formed
by the circuit court, the board of directors shall have the power to
impose a sales tax at its first meeting, or any meeting thereafter. Voter
approval of the question of the imposing sales tax shall be in accordance
with section 67.2520*. The sales tax shall become effective in those
subdistricts that approve the sales tax on the first day of the first
calendar quarter immediately following the passage of a resolution by the
board of directors imposing the sales tax.

4. In each district in which a sales tax has been imposed in the manner
provided by this section, every retailer shall add the tax imposed by the
district pursuant to this section to the retailer's sale price, and when
so added, such tax shall constitute a part of the price, 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.

5. In order to permit sellers required to collect and report the sales
tax authorized by this section to collect the amount required to be
reported and remitted, but not to change the requirements of reporting or
remitting tax or to serve as a levy of the tax, and in order to avoid
fractions of pennies, the district may establish appropriate brackets
which shall be used in the district imposing a tax pursuant to this
section in lieu of those brackets provided in section 144.285, RSMo.

6. All revenue received by a district from the sales tax authorized by
this section shall be deposited in a special trust fund and shall be used
solely for the purposes of the district. Any funds in such special trust
fund which are not needed for the district's current expenditures may be
invested by the district board of directors in accordance with applicable
laws relating to the investment of other district funds.

7. The sales tax may be imposed at a rate of up to one-half of one
percent on the receipts from the sale at retail of all tangible personal
property or taxable services at retail within the district adopting such
tax, if such property and services are subject to taxation by the state
of Missouri pursuant to the provisions of sections 144.010 to 144.525,
RSMo. Any district sales tax imposed pursuant to this section shall be
imposed at a rate that shall be uniform throughout the subdistricts
approving the sales tax.

8. The resolution imposing the sales tax pursuant to this section shall
impose upon all sellers a tax for the privilege of engaging in the
business of selling tangible personal property or rendering taxable
services at retail to the extent and in the manner provided in sections
144.010 to 144.525, RSMo, and the rules and regulations of the director
of revenue issued pursuant thereto; except that the rate of the tax shall
be the rate imposed by the resolution as the sales tax and the tax shall
be reported and returned to and collected by the district.

9. (1) On and after the effective date of any sales tax imposed pursuant
to this section, the district shall perform all functions incident to the
administration, collection, enforcement, and operation of the tax. The
sales tax imposed pursuant to this section shall be collected and
reported upon such forms and under such administrative rules and
regulations as may be prescribed by the district.

(2) All such sales taxes collected by the district shall be deposited by
the district in a special fund to be expended for the purposes authorized
in this section. The district shall keep accurate records of the amount
of money which was collected pursuant to this section, and the records
shall be open to the inspection of officers of each district and the
general public.

(3) The district may contract with the municipality that the district is
within for the municipality to collect any revenue received by the
district and, after deducting the cost of such collection, but not to
exceed one percent of the total amount collected, deposit such revenue in
a special trust account. Such revenue and interest may be applied by the
municipality to expenses, costs, or debt service of the district at the
direction of the district as set forth in a contract between the
municipality and the district.

10. (1) All applicable provisions contained in sections 144.010 to
144.525, RSMo, governing the state sales tax, sections 32.085 and 32.087,
RSMo, and section 32.057, RSMo, the uniform confidentiality provision,
shall apply to the collection of the tax imposed by this section, except
as modified in this section.

(2) All exemptions granted to agencies of government, organizations,
persons, and to the sale of certain articles and items of tangible
personal property and taxable services pursuant to the provisions of
sections 144.010 to 144.525, RSMo, are hereby made applicable to the
imposition and collection of the tax imposed by this section.

(3) 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
district may prescribe a form of exemption certificate for an exemption
from the tax imposed by this section.

(4) All discounts allowed the retailer pursuant to the provisions of the
state sales tax laws for the collection of and for payment of taxes
pursuant to such laws are hereby allowed and made applicable to any taxes
collected pursuant to the provisions of this section.

(5) The penalties provided in section 32.057, RSMo, and sections 144.010
to 144.525, RSMo, for violation of those sections are hereby made
applicable to violations of this section.

(6) For the purpose of a sales tax imposed by a resolution pursuant to
this section, all retail sales shall be deemed to be consummated at the
place of business of the retailer unless the tangible personal property
sold is delivered by the retailer or the retailer's agent to an
out-of-state destination or to a common carrier for delivery to an
out-of-state destination. In the event a retailer has more than one place
of business in this state which participates in the sale, the sale shall
be deemed to be consummated at the place of business of the retailer
where the initial order for the tangible personal property is taken, even
though the order must be forwarded elsewhere for acceptance, approval of
credit, shipment, or billing. A sale by a retailer's employee shall be
deemed to be consummated at the place of business from which the employee
works.

(7) Subsequent to the initial approval by the voters and implementation
of a sales tax in the district, the rate of the sales tax may be
increased, but not to exceed a rate of one-half of one percent on retail
sales as provided in this subsection. The election shall be conducted in
accordance with section 67.2520; provided, however, that the district
board of directors may place the question of the increase of the sales
tax before the voters of the district by resolution, and the municipal
clerk of the city, town, or village which originally conducted the
incorporation of the district, or the circuit clerk of the court which
originally conducted the incorporation of the district, shall conduct the
subsequent election. In subsequent elections, the election judges shall
certify the election results to the district board of directors. The
ballot of submission shall be in substantially the following form:

Shall .................... (name of district) increase the
................. (insert amount) percent district sales tax now in
effect to................. (insert amount) in the ................. (name
of district)?

[ ] 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 proposal by the qualified voters
of the district voting thereon are in favor of the increase, the increase
shall become effective December thirty-first of the calendar year in
which such increase was approved.

11. (1) There shall not be any election as provided for in this section
while the district has any financing or other obligations outstanding.

(2) The board, when presented with a petition signed by at least
one-third of the registered voters in a district that voted in the last
gubernatorial election, or signed by at least two-thirds of property
owners of the district, calling for an election to dissolve and repeal
the tax shall submit the question to the voters using the same procedure
by which the imposing tax was voted. The ballot of submission shall be in
substantially the following form:

Shall .................... (name of district) dissolve and repeal the
................. (insert amount) percent district sales tax now in
effect in the ................. (name of district)?

[ ] 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".

Such subsequent elections for the repeal of the sales tax shall be
conducted in accordance with section 67.2520; provided, however, that the
district board of directors may place the question of the repeal of the
sales tax before the voters of the district, and the municipal clerk of
the city, town, or village which originally conducted the incorporation
of the district, or the circuit clerk of the court which originally
conducted the incorporation of the district, shall conduct the subsequent
election. In subsequent elections the election judges shall certify the
election results to the district board of directors.

(3) If a majority of the votes cast on the proposal by the qualified
voters of the district voting thereon are in favor of repeal, that repeal
shall become effective December thirty-first of the calendar year in
which such repeal was approved or after the repayment of the district's
indebtedness, whichever occurs later.

12. (1) At such time as the board of directors of the district determines
that further operation of the district is not in the best interests of
the inhabitants of the district, and that the district should dissolve,
the board shall submit for a vote in an election held throughout the
district the question of whether the district should be abolished. The
question shall be submitted in substantially the following form:

Shall the ............... theater, cultural arts, and entertainment
district be abolished?

[ ] 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".

(2) The district board shall not propose the question to abolish the
district while there are outstanding claims or causes of action pending
against the district, while the district liabilities exceed its assets,
while indebtedness of the district is outstanding, or while the district
is insolvent, in receivership or under the jurisdiction of the bankruptcy
court. Prior to submitting the question to abolish the district to a vote
of the entire district, the state auditor shall audit the district to
determine the financial status of the district, and whether the district
may be abolished pursuant to law. The vote on the abolition of the
district shall be conducted by the municipal clerk of the city, town, or
village in which the district is located. The procedure shall be the same
as in section 67.2520, except that the question shall be determined by
the qualified voters of the entire district. No individual subdistrict
may be abolished, except at such time as the district is abolished.

(3) While the district still exists, it shall continue to accrue all
revenues to which it is entitled at law.

(4) Upon receipt by the board of directors of the district of the
certification by the city, town, or village in which the district is
located that the majority of those voting within the entire district have
voted to abolish the district, and if the state auditor has determined
that the district's financial condition is such that it may be abolished
pursuant to law, then the board of directors of the district shall:

(a) Sell any remaining district real or personal property it wishes, and
then transfer the proceeds and any other real or personal property owned
by the district to the city, town, or village in which the district is
located, including revenues due and owing the district, for its further
use and disposition;

(b) Terminate the employment of any remaining district employees, and
otherwise conclude its affairs;

(c) At a public meeting of the district, declare by a resolution of the
board of directors passed by a majority vote that the district has been
abolished effective that date;

(d) Cause copies of that resolution under seal to be filed with the
secretary of state and the city, town, or village in which the district
is located.

Upon the completion of the final act specified in this subsection, the
legal existence of the district shall cease.

(5) The legal existence of the district shall not cease for a period of
two years after voter approval of the abolition. (L. 2004 H.B. 795, et
al. merged with H.B. 833 merged with S.B. 732 merged with S.B. 1155)

*Words "of this section" appear here in original rolls of H.B. 795, et
al., H.B. 833, and S.B. 732, 2004.

Any charter county with a population of at least two hundred
fifty thousand adjoining a charter county with a population of at least
nine hundred thousand may conduct and pay for the monitoring of blasting
operations, whether the blasting operation is located in an
unincorporated area of the county or within the limits of a village,
town, city, or municipality located within the county. (L. 2005 S.B. 210)

As used in sections 67.2540 to 67.2556, the following terms mean:

(1) "Adult cabaret", a nightclub, bar, restaurant, or similar
establishment in which persons regularly appear in a state of nudity, as
defined in section 573.500, RSMo, or seminudity in the performance of
their duties;

(2) "Employee", a person who is at least twenty-one years of age and who
performs any service on the premises of a sexually oriented business on a
full-time, part-time, or contract basis, whether or not the person is
denominated an employee, independent contractor, agent, or otherwise, and
whether or not said person is paid a salary, wage, or other compensation
by the operator of said business. The term employee does not include a
person exclusively on the premises for repair or maintenance of the
premises or equipment on the premises, or for the delivery of goods to
the premises;

(3) "Nudity" or a "state of nudity", the showing of the human male or
female genitals, pubic area, vulva, anus, anal cleft or anal cleavage
with less than a fully opaque covering, the showing of the female breast
with less than a fully opaque covering of any part of the nipple, or the
showing of the covered male genitals in a discernibly turgid state;

(4) "Nuisance", any place in or upon which lewdness, assignation, or
prostitution is conducted, permitted, continued, or exists, or any place,
in or upon which lewd, indecent, lascivious, or obscene films, or films
designed to be projected for exhibition, are photographed, manufactured,
developed, screened, exhibited, or otherwise prepared or shown, and the
personal property and contents used in conducting and maintaining any
such place for any such purpose. The provisions of this section shall not
affect any newspaper, magazine, or other publication entered as second
class matter by the post office department;

(5) "Person", an individual, proprietorship, partnership, corporation,
association, or other legal entity;

(6) "Seminude" or in a "seminude condition", a state of dress in which
opaque clothing fails to cover the genitals, anus, anal cleft or
cleavage, pubic area, vulva, nipple and areola of the female breast below
a horizontal line across the top of the areola at its highest point.
Seminudity shall include the entire lower portion of the female breast,
but shall not include any portion of the cleavage of the human female
breast exhibited by wearing apparel provided the areola is not exposed in
whole or part;

(7) "Sexually oriented business", an adult cabaret or any business which
offers its patrons goods of which a substantial or significant portion
are sexually oriented material. It shall be presumed that a business that
derives thirty percent or less of its revenue from sexually oriented
materials is presumed not to be a sexually oriented business. No
building, premises, structure, or other facility that contains any
sexually oriented business shall contain any other kind of sexually
oriented business;

(8) "Sexually oriented materials", any pictorial or three- dimensional
material, or film, motion picture, DVD, video cassette, or similar
photographic reproduction, that depicts nudity, sexual conduct, sexual
excitement, or sadomasochistic abuse, as defined in section 573.010, RSMo;

(9) "Specified criminal activity" includes the following offenses:

(a) Prostitution or promotion of prostitution; dissemination of
obscenity; sale, distribution, or display of harmful material to a minor;
sexual performance by a child; possession or distribution of child
pornography; public lewdness; indecent exposure; indecency with a child;
engaging in organized criminal activity; sexual assault; molestation of a
child; gambling prohibited under Missouri law; or distribution of a
controlled substance; or any similar offenses described in this
subdivision under the criminal or penal code of other states or countries;

(b) For which:

a. Less than two years have elapsed since the date of conviction or the
date of release from confinement imposed for the conviction, whichever is
the later date, if the conviction is of a misdemeanor offense;

b. Less than five years have elapsed since the date of conviction or the
date of release from confinement for the conviction, whichever is the
later date, if the conviction is of a felony offense; or

c. Less than five years have elapsed since the date of the last
conviction or the date of release from confinement for the last
conviction, whichever is the later date, if the convictions are of two or
more misdemeanor offenses or combination of misdemeanor offenses
occurring within any twenty-four-month period;

(c) The fact that a conviction is being appealed shall not prevent a
sexually oriented business from being considered a nuisance and closed
under section 67.2546;

(10) "Specified sexual activities" includes the following acts:

(a) The fondling or other erotic touching of human genitals, pubic
region, buttocks, anus, or female breasts;

(b) Sex acts, actual or simulated, including intercourse, oral
copulation, masturbation, or sodomy; or

(c) Excretory functions as part of or in connection with any of the
activities set forth in this subdivision. (L. 2005 H.B. 972)

1. A person who operates or causes to be operated a sexually
oriented business shall be prohibited from exhibiting in a viewing room
on the premises a film, video cassette, DVD, or other video reproduction
that depicts specified sexual activities unless the viewing room is
visible from a continuous main aisle in the sexually oriented business
and such viewing room is not obscured by any curtain, door, wall, or
other enclosure. No viewing room shall be occupied by more than one
individual at a time and there shall be no aperture between viewing rooms
which is designed or constructed to facilitate sexual activity between
persons in different rooms.

2. If a sexually oriented business allows specified criminal activity or
specified sexual activity on its premises or otherwise fails to comply
with the provisions of subsection 1 of this section, it shall be
considered a nuisance as defined by section 67.2540, and shall be closed
pursuant to section 567.080, RSMo.

3. A person violating the provisions of subsection 1 of this section is
guilty of a class A misdemeanor. (L. 2005 H.B. 972)

1. It shall be a class A misdemeanor for a person, in a sexually
oriented business, to knowingly and intentionally appear in a state of
nudity or depict, simulate, or perform specified sexual activities.

2. It shall be a class A misdemeanor for a person to appear knowingly or
intentionally in a sexually oriented business in a seminude condition
unless the person is an employee who, while seminude, shall be at least
ten feet from any patron or customer and on a stage at least two feet
from the floor and behind a railing no less than twenty-four inches in
height.

3. It shall be a class A misdemeanor for an employee, while seminude, to
touch a customer or the clothing of a customer.

4. It shall be a class A misdemeanor if a person knowingly allows on the
premises of a sexually oriented business a person under the age of
twenty-one years, except for a person exclusively on the premises for
repair or maintenance of the premises or equipment on the premises, or
for the delivery of goods to the premises.

5. The provisions of sections 67.2540 to 67.2552 are designed to protect
the following public policy interest of this state, including but not
limited to: to mitigate the adverse secondary effects of sexually
oriented businesses, to limit harm to minors, and to reduce prostitution,
crime, juvenile delinquency, deterioration in property values and
lethargy in neighborhood improvement efforts. (L. 2005 H.B. 972)

1. Each political subdivision of this state, as defined in
section 70.120, RSMo, except those required to prepare an annual budget
by chapter 50, RSMo, and section 165.191, RSMo, shall prepare an annual
budget. The annual budget shall present a complete financial plan for the
ensuing budget year, and shall include at least the following information:

(1) A budget message describing the important features of the budget and
major changes from the preceding year;

(2) Estimated revenues to be received from all sources for the budget
year, with a comparative statement of actual or estimated revenues for
the two years next preceding, itemized by year, fund, and source;

(3) Proposed expenditures for each department, office, commission, and
other classification for the budget year, together with a comparative
statement of actual or estimated expenditures for the two years next
preceding, itemized by year, fund, activity, and object;

(4) The amount required for the payment of interest, amortization, and
redemption charges on the debt of the political subdivision;

(5) A general budget summary.

2. In no event shall the total proposed expenditures from any fund exceed
the estimated revenues to be received plus any unencumbered balance or
less any deficit estimated for the beginning of the budget year;
provided, that nothing herein shall be construed as requiring any
political subdivision to use any cash balance as current revenue or to
change from a cash basis of financing its expenditures. (L. 1961 p. 282 §
1)

1. The budget shall be prepared under the direction of a budget
officer. Except as otherwise provided by law, charter, or ordinance, the
budget officer shall be designated by the governing body of the political
subdivision. All officers and employees shall cooperate with and provide
to the budget officer such information and such records as he shall
require in developing the budget. The budget officer shall review all the
expenditure requests and revenue estimates, after which he shall prepare
the proposed budget as defined herein.

2. After the budget officer has prepared the proposed budget, he shall
submit it, along with such supporting schedules, exhibits, and other
explanatory material as may be necessary for the proper understanding of
the financial needs and position of the political subdivision, to the
governing body. He shall submit at the same time complete drafts of such
orders, motions, resolutions, or ordinances as may be required to
authorize the proposed expenditures and produce the revenues necessary to
balance the proposed budget. (L. 1961 p. 282 § 2)

The governing body of each political subdivision may revise,
alter, increase or decrease the items contained in the proposed budget,
subject to such limitations as may be provided by law or charter;
provided, that in no event shall the total authorized expenditures from
any fund exceed the estimated revenues to be received plus any
unencumbered balance or less any deficit estimated for the beginning of
the budget year. Except as otherwise provided by law or charter, the
governing body of each political subdivision shall, before the beginning
of the fiscal year, approve the budget and approve or adopt such orders,
motions, resolutions, or ordinances as may be required to authorize the
budgeted expenditures and produce the revenues estimated in the budget.
(L. 1961 p. 282 § 4)

After any political subdivision has approved the budget for any
year and has approved or adopted the orders, motions, resolutions, or
ordinances required to authorize the expenditures proposed in the budget,
the political subdivision shall not increase the total amount authorized
for expenditure from any fund, unless the governing body adopts a
resolution setting forth the facts and reasons making the increase
necessary and approves or adopts an order, motion, resolution or
ordinance to authorize the expenditures. (L. 1961 p. 282 § 6)

The term "increasing" as used in section 22 of article X of the
Constitution of the State of Missouri when referring to any license or
fee of any county or other political subdivision does not mean
adjustments in the level of any license or fee necessary to maintain
funding of a service, program or activity which was in existence on
November 4, 1980, or which was approved by a vote of the people
subsequent to November 4, 1980. A statement of the costs necessary to
maintain the funding of such service, program or activity shall be
prepared and shall indicate the service, program or activity supported by
the license or fee. The statement and work papers related thereto shall
be a public record and subject to examination pursuant to chapter 610,
RSMo. (L. 1987 H.B. 509 § 1)

During the budget year, any political subdivision may transfer
any unencumbered balance or portion thereof from the expenditure
authorization of one department, office, commission, or other
classification to another, subject to such limitations as may be provided
by law or charter. (L. 1961 p. 282 § 7)

Any moneys received or collected to fund additional costs and
expenses incurred by any county office shall be reviewed by the county
budget officer when he or she is formulating the annual budget and shall
be used solely for the purposes provided for in statute for each fund.
(L. 2005 H.B. 58 merged with H.B. 186)

The budget or the orders, motions, resolutions, or ordinances as
may be required to authorize the expenditures proposed in the budget as
finally approved; and any orders, motions, resolutions or ordinances to
increase the total amount authorized for expenditure adopted shall remain
on file for three years and shall be public records and open to
inspection. To each copy so filed the budget officer shall attest to the
fact that preparation and adoption procedures were conducted in the
manner prescribed herein. (L. 1961 p. 282 § 8)

If at the beginning of any fiscal year any political subdivision
has not approved or adopted and filed the budget and the expenditure
orders, motions, resolutions, or ordinances required herein for the
current fiscal year, and except as otherwise provided by law or charter
the several amounts authorized in the expenditure orders, motions,
resolutions, or ordinances for the next preceding fiscal year for the
objects and purposes specified therein, so far as the same shall relate
to operation and maintenance expenses, shall be deemed to be
reappropriated for the several objects and purposes specified in said
expenditure orders, motions, resolutions, or ordinances, until such time
as the budget and the expenditure orders, motions, resolutions, or
ordinances for the current fiscal year are approved or adopted and filed
as required herein. (L. 1961 p. 282 § 9)

The expenditure orders, motions, resolutions, or ordinances
approved or adopted and filed as provided herein, and the transfers made
as provided herein, shall constitute the authorization for the
expenditure of money for the budget year. No expenditure of public moneys
shall be made unless it is authorized as provided herein. (L. 1961 p. 282
§ 10)

Notwithstanding any law to the contrary, any political
subdivision of the state and any other public entity in Missouri may
invest funds of the public entity not immediately needed for the purpose
to which such funds or any of them may be applicable provided each public
entity meets the requirements for separate deposit insurance of public
funds permitted by federal deposit insurance and in accordance with the
following conditions:

(1) The public funds are invested through a financial institution which
has been selected as a depositary of the funds in accordance with the
applicable provisions of the statutes of Missouri relating to the
selection of depositaries and such financial institution enters into a
written agreement with the public entity;

(2) The selected financial institution arranges for the deposit of the
public funds in certificates of deposit in one or more financial
institutions wherever located in the United States, for the account of
the public entity;

(3) Each such certificate of deposit issued by financial institutions as
provided in subdivision (2) of this section is insured by federal deposit
insurance for one hundred percent of the principal and accrued interest
of the certificate of deposit;

(4) The selected financial institution acts as custodian for the public
entity with respect to the certificate of deposit issued for its account;
and

(5) At the same time that the public funds are deposited and the
certificates of deposit are issued, the selected financial institution
receives an amount of deposits from customers of other financial
institutions equal to the amount of the public funds initially invested
by the public entity through the selected financial institution. (L. 2004
S.B. 1093)

1. The state commissioner of education shall develop or approve
adequate forms which may be used by school districts of this state for
the budgets, orders, motions, resolutions and ordinances required herein
and is authorized to appoint committees of officials of the school
districts to assist in developing such forms; and when requested to do
so, shall assist the school districts in using such forms.

2. The state auditor shall develop or approve adequate forms which may be
used by political subdivisions other than school districts of this state
for the budgets, orders, motions, resolutions and ordinances required
herein and is authorized to appoint committees of officials of political
subdivisions other than school districts to assist in developing such
forms; and when requested to do so shall assist the political
subdivisions other than school districts in using such forms. (L. 1961 p.
282 § 11)

Each political subdivision covered by the provisions of this
chapter shall prepare and approve a budget and shall authorize
expenditures in the manner provided herein for each fiscal year which
begins after June 30, 1962, and this chapter shall apply to each such
budget and expenditure authorization. (L. 1961 p. 282 § 12)

1. Each political subdivision in the state, except counties,
shall fix its ad valorem property tax rates as provided in this section
not later than September first for entry in the tax books. Before the
governing body of each political subdivision of the state, except
counties, as defined in section 70.120, RSMo, fixes its rate of taxation,
its budget officer shall present to its governing body the following
information for each tax rate to be levied: The assessed valuation by
category of real, personal and other tangible property in the political
subdivision as entered in the tax book for the fiscal year for which the
tax is to be levied, as provided by subsection 3 of section 137.245,
RSMo, the assessed valuation by category of real, personal and other
tangible property in the political subdivisions for the preceding taxable
year, the amount of revenue required to be provided from the property tax
as set forth in the annual budget adopted as provided by this chapter,
and the tax rate proposed to be set. Should any political subdivision
whose taxes are collected by the county collector of revenue fail to fix
its ad valorem property tax rate by September first, then no tax rate
other than the rate, if any, necessary to pay the interest and principal
on any outstanding bonds shall be certified for that year.

2. The governing body shall hold at least one public hearing on the
proposed rates of taxes at which citizens may be heard prior to their
approval. The governing body shall determine the time and place for such
hearing. A notice stating the hour, date and place of the hearing shall
be published in at least one newspaper qualified under the laws of the
state of Missouri of general circulation in the county within which all
or the largest portion of the political subdivision is situated, or such
notice shall be posted in at least three public places within the
political subdivision; except that, in any county of the first class
having a charter form of government, such notice may be published in a
newspaper of general circulation within the political subdivision even
though such newspaper is not qualified under the laws of Missouri for
other legal notices. Such notice shall be published or posted at least
seven days prior to the date of the hearing. The notice shall include the
assessed valuation by category of real, personal and other tangible
property in the political subdivision for the fiscal year for which the
tax is to be levied as provided by subsection 3 of section 137.245, RSMo,
the assessed valuation by category of real, personal and other tangible
property in the political subdivision for the preceding taxable year, for
each rate to be levied the amount of revenue required to be provided from
the property tax as set forth in the annual budget adopted as provided by
this chapter, and the tax rates proposed to be set for the various
purposes of taxation. The tax rates shall be calculated to produce
substantially the same revenues as required in the annual budget adopted
as provided in this chapter. Following the hearing the governing body of
each political subdivision shall fix the rates of taxes, the same to be
entered in the tax book. Failure of any taxpayer to appear at such
hearing shall not prevent the taxpayer from pursuit of any other legal
remedy otherwise available to the taxpayer. Nothing in this section
absolves political subdivisions of responsibilities under section
137.073, RSMo, nor to adjust tax rates in event changes in assessed
valuation occur that would alter the tax rate calculations.

3. Each political subdivision of the state shall fix its property tax
rates in the manner provided in this section for each fiscal year which
begins after December 31, 1976. New or increased tax rates for political
subdivisions whose taxes are collected by the county collector approved
by voters after September first of any year shall not be included in that
year's tax levy except for any new tax rate ceiling approved pursuant to
section 71.800, RSMo. (L. 1976 H.B. 1162 §§ 67.110, 2, A.L. 1981 S.B. 34,
A.L. 1983 S.B. 63, et al., A.L. 1987 H.B. 909)

Effective 7-13-87

1. The various associations of county officials may establish a
training commission for county clerks, county collectors, county
assessors, county treasurers, county auditors, county coroners and
medical examiners, county sheriffs, county recorders of deeds, county
commissioners and certain public administrators training programs
established by such commissions shall consist of not less than twenty nor
more than thirty hours of actual instruction per year, to deal with areas
of concern in intergovernmental relations between state offices and the
aforesaid county officers. The training commission may call upon the
appropriate state offices for assistance in developing and administering
the training programs. Each county officer named above shall annually
attend the training program required by the provisions of this section.

2. There is hereby established a "County Officials Training Commission".
The commission shall approve and accredit the training programs and
instructors for the training mandated by this section. The commission
shall be composed of three members from each of the following classes of
county officials: county clerks, county collectors, county assessors,
county coroners, county medical examiners, and assistant county medical
examiners, county treasurers, county auditors, county sheriffs, county
recorders of deeds, county commissioners and certain public
administrators. The three members from each class of officials shall
include one member from a county of the first class without a charter
form of government, one member from a county of the second class, and one
member from a county of the third or fourth class. The three members
representing county coroners, county medical examiners, and assistant
county medical examiners may be appointed from any class of counties in
which coroners or medical examiners are required by law. Upon August 13,
1984, or as soon thereafter as possible, the officers of each appropriate
association of county officials shall appoint the three members to serve
on the training commission.

3. The county officials training commission shall have exclusive
authority to approve and accredit training programs and certify
attendance. Attendance for the required number of hours shall be the only
basis for accreditation of each official. (L. 1984 S.B. 601 § 5, A.L.
1986 H.B. 1164)

Any county, city, town, village or other political subdivision
found to have filed a frivolous action against any firearms or ammunition
manufacturer, trade association or dealer, shall be liable for all costs,
attorneys' fees and other sanctions as the court finds necessary to
prevent such future actions by the plaintiff or entities similarly
situated. (L. 1999 S.B. 1, et al. § 8)

1. The governing body of any political subdivision may utilize
the revenues and other available funds of the subdivision, as a part of
the compensation of the elected officials and employees of the
subdivision, to contribute to the cost of a plan, including a plan
underwritten by insurance, for furnishing all or part of hospitalization
or medical expenses, life insurance or similar benefits for the
subdivision's elected officials and employees. If any county elects to
provide a plan for furnishing all or part of hospitalization or medical
expenses, such plan shall include all elected officials, if any elected
officials are to be covered.

2. No contract shall be entered into by the governing body of the
political subdivision to purchase any insurance policy or policies
pursuant to the terms of this section unless the contract is submitted to
competitive bidding at least every three years and the contract is
awarded to the lowest and best bidder. (L. 1980 H.B. 1441, A.L. 1984 S.B.
631, A.L. 1990 S.B. 525 merged with S.B. 580, A.L. 1993 H.B. 658)

1. Any political corporation or subdivision of this state, now
having or which may hereafter have an assessed valuation of one hundred
million dollars or more, except counties of the second class having a
population in excess of sixty-five thousand but less than one hundred
twenty thousand inhabitants, which adjoins a county of the first class
with a charter form of government, which does not now have a pension
system for its officers and employees adopted pursuant to state law, may
provide by proper legislative action of its governing body for the
pensioning of its officers and employees and the widows and minor
children of deceased officers and employees and to appropriate and
utilize its revenues and other available funds for such purposes.

2. In adopting a pension plan, such counties, other political
corporations or political subdivisions may provide for different benefits
and requirements for elected officers and appointed officers and
employees. (L. 1967 p. 140 § 1, A.L. 1973 H.B. 629, A.L. 1988 H.B. 1098)

Any political subdivision which provides or pays for health
insurance benefits for its officers and employees may also provide or pay
for all or part of such benefits, as may be determined by the governing
body of the political subdivision, for the dependents of its officers and
employees, and for retired officers and employees and their dependents
and the dependents of deceased officers and employees of the political
subdivision. (L. 1985 H.B. 670, A.L. 1998 S.B. 676, A.L. 2000 H.B. 1808,
A.L. 2003 H.B. 553)

The county commission of any county may replace any member on any
board over which the commission has the authority to appoint members for
failing without good cause to attend meetings of the board. (L. 1998 S.B.
676)

Any city or county of this state may grant funds of the city or
county, regardless of source, for the support of any public library or
fire protection district if the library or fire protection district is
located within the city or county, or if the city or county is within the
district served by the library or fire protection district. Funds so
granted by a city or county may be used by the governing body of the
library or fire protection district for operational expenses, repairs or
replacements, or for capital improvements. (L. 1975 S.B. 10 § 1)

1. The holder of a current and active electrical contractor
license issued by any political subdivision of this state, whose
requirements are equal to or exceed the requirements for obtaining an
electrical contractor license on August 28, 2004, in St. Louis County,
shall be valid within any political subdivision of this state.

2. The provisions of this section shall not prohibit any political
subdivision in this state from enforcing any code or law not contained
herein, or to:

(1) Issue an electrical contractor license valid for that political
subdivision, except for a person who holds a license as provided in
subsection 1 of this section;

(2) Require a business license to perform electrical contracting work;

(3) Issue electrical contracting permits;

(4) Enforce codes of the political subdivision; or

(5) Inspect the work of a licensee.

3. Political subdivisions of this state that do not have the authority to
issue or require electrical contractor licenses prior to August 28, 2004,
shall not be granted such authority under the provisions of this section.
(L. 2004 H.B. 1195 § 2)

1. As used in this section, the following terms mean:

(1) "Community", any county, fire protection district or municipality;

(2) "County", any county in the state;

(3) "Fire protection district", any fire protection district in the state;

(4) "Municipality", any incorporated city, town or village;

(5) "Technical code", any published compilation of rules prepared by
various technical trade associations, federal agencies, this state or any
agency thereof, but shall be limited to: regulations concerning the
construction of buildings and continued occupancy thereof; mechanical,
plumbing and electrical construction; and fire prevention.

2. Any community, if the community otherwise has the power under the law
to adopt such an ordinance, may adopt or repeal an ordinance which
incorporates by reference the provisions of any code or portions of any
code, or any amendment thereof, property identified as to date and
source, without setting forth the provisions of such code in full. At
least three copies of such code, portion or amendment which is
incorporated or adopted by reference, shall be filed in the office of the
clerk of the community and there kept available for public use,
inspection, and examination. The filing requirements herein prescribed
shall not be deemed to be complied with unless the required copies of
such codes, portion, or amendment or public record are filed with the
clerk of such community for a period of ninety days prior to the adoption
of the ordinance which incorporates such code, portion, or amendment by
reference.

3. Any ordinance adopting a code, portion, or amendment by reference
shall state the penalty for violating such code, portion, or amendment,
or any provisions thereof separately, and no part of any such penalty
shall be incorporated by reference. (L. 1983 H.B. 92 §§ 1, 2, 3, A.L.
1995 H.B. 452, et al.)

Notwithstanding any provision of law to the contrary, in any
county of the first classification with a charter form of government
which has a population of at least nine hundred thousand inhabitants, in
any county of the first classification with a charter form of government
which has a population of at least two hundred thousand inhabitants but
not more than three hundred thousand inhabitants, and in any county of
the first classification that does not have a charter form of government
which has at least one hundred sixty-five thousand inhabitants but not
more than two hundred thousand inhabitants, the use of any public street
for construction traffic where such street is the only route to reach a
specific parcel of property shall not be limited by an order or ordinance
of any political subdivision of this state affecting construction
traffic, directly or indirectly, whether or not such property is located
within the boundaries of such political subdivision. (L. 1994 H.B. 1115 §
3 merged with H.B. 1430 § 2)

1. Any county, city, town or village may provide a general
ambulance service for the purpose of transporting sick or injured persons
to a hospital, clinic, sanatorium or other place for treatment of the
illness or injury, and for that purpose may

(1) Acquire by gift or purchase one or more motor vehicles suitable for
such purpose and may supply and equip the same with such materials and
facilities as are necessary for emergency treatment, and may operate,
maintain, repair and replace such vehicles, supplies and equipment;

(2) Contract with one or more individuals, municipalities, counties,
associations or other organizations for the operation, maintenance and
repair of such vehicles and for the furnishing of emergency treatment;

(3) Employ any combination of the methods authorized in subdivisions (1)
and (2) of this section.

2. The municipality or county shall formulate rules and regulations for
the use of the equipment and may fix a schedule of fees or charges to be
paid by persons requesting the use of the facilities and provide for the
collection thereof.

3. The municipality or county may purchase insurance indemnifying against
liability of the county or city and the driver and attendants of the
ambulance for the negligent operation of the ambulance or other equipment
or supplies or in rendering services incidental to the furnishing of the
ambulance service. (L. 1967 p. 140 § 1)

(1977) Held, cities must obtain ambulance licenses from the division of
health in order to operate ambulance service. City of Raytown v. Danforth
(Mo.), 560 S.W.2d 846.

1. The county commission of any county may engage in activities
designed for the purpose of promoting and developing economic growth
within its county.

2. The county commission of any such county may contract with any
political subdivision, firm, corporation, association, or person for the
purposes of implementing the provisions of this section. (L. 1988 H.B.
1142 § 1)

No county or municipality, except as provided in section 67.310,
may adopt or enforce a law, rule or ordinance which authorizes or
requires arrest or punishment for public intoxication or being a common
or habitual drunkard or alcoholic. No county or municipality may
interpret or apply any law or ordinance to circumvent the provisions of
this section. (L. 1977 H.B. 341 § 1, A.L. 1978 S.B. 749)

Nothing in section 67.305 shall be construed to affect any law,
rule or ordinance against drunken driving, driving under the influence of
alcohol or other similar offense involving the operation of a vehicle,
aircraft, boat, machinery, firearms or other equipment, or regarding the
sale, purchase, dispensing, possessing or use of alcoholic beverages at
stated times and places or by a particular class of persons, nor shall
section 67.305 prevent the apprehension, arrest, incarceration and
prosecution of any person who commits any other crime while intoxicated
or under the influence of alcohol. (L. 1977 H.B. 341 § 2, A.L. 1978 S.B.
749)

1. A person who appears to be incapacitated or intoxicated may be
taken by a peace officer to the person's residence, to any available
treatment service, or to any other appropriate local facility, which may
if necessary include a jail, for custody not to exceed twelve hours.

2. Any officer detaining such person shall be immune from prosecution for
false arrest and shall not be responsible in damages for taking action
pursuant to subsection 1 above if the officer has reasonable grounds to
believe the person is incapacitated or intoxicated by alcohol and he does
not use unreasonable excessive force to detain such person.

3. Such immunity from prosecution includes the taking of reasonable
action to protect himself or herself from harm by the intoxicated or
incapacitated person. (L. 1977 H.B. 341 § 3, A.L. 1978 S.B. 749)

No political subdivision of this state shall enact or enforce any
ordinance which forbids or restricts the right of any owner of an
interest in real property or his agent from displaying on the property a
sign of reasonable dimensions, as may be determined by local ordinance,
advertising:

(1) The property interest is for sale, lease or exchange by the owner or
his agent;

(2) The owner's or agent's names; and

(3) The owner's or agent's address and telephone number. (L. 1984 S.B.
618 § 1)

(1985) Held, this section is not an unconstitutional special law since
the section applied to all political subdivisions of the state. Century
21 v. City of Jennings, 700 S.W.2d 809.

The governing body of any county or municipality may by order or
ordinance require that all residences and commercial businesses have the
numbers of their street addresses conspicuously posted so that providers
of fire protection services or other emergency services may better find
the proper location when responding to an emergency call. Where such an
ordinance or order is established, the fire department, fire protection
district or volunteer fire protection association which provides fire
protection services for the municipality or county, or portion thereof,
shall enforce the provisions of such ordinance or order. The ordinance or
order shall prescribe a grace period for persons who violate the
ordinance or order, which shall allow such violator at least fifteen days
to comply with the ordinance before any fine may be imposed. (L. 1990
H.B. 1274 § 1)

1. Any county of the first classification with more than one
hundred ninety-eight thousand but less than one hundred ninety-nine
thousand two hundred inhabitants may prosecute and punish violations of
its county orders in the circuit court of such counties in the manner and
to the extent herein provided or in a county municipal court if creation
of a county municipal court is approved by order of the county
commission. The county may adopt orders with penal provisions consistent
with state law but only in the areas of traffic violations, solid waste
management and animal control. Any county municipal court established
pursuant to the provisions of this section shall have jurisdiction over
violations of that county's orders and the ordinances of municipalities
with which the county has a contract to prosecute and punish violations
of municipal ordinances of the municipality.

2. In any county which has elected to establish a county municipal court
pursuant to this section, the judges for such court shall be appointed by
the county commission of such county, subject to confirmation by the
legislative body of such county in the same manner as confirmation for
other county appointed officers. The number of judges appointed, and
qualifications for their appointment, shall be established by order of
the commission.

3. The practice and procedure of each prosecution shall be conducted in
compliance with all of the terms and provisions of sections 66.010 to
66.140, RSMo, except as provided for in this section.

4. Any use of the term ordinance in sections 66.010 to 66.140, RSMo,
shall be synonymous with the term order for purposes of this section. (L.
2004 H.B. 795, et al.)

1. No political subdivision shall enact or enforce any order or
ordinance that does not comply with the limited preemption of the Federal
Communications Commission Amateur Radio Preemption order, published at
101 F.C.C. 2d 952 (1985), or any regulation related to amateur radio
service adopted under 47 CFR Part 97. Any order or ordinance relating to
the placement, screening, or height of an amateur radio antenna based on
health, safety, or aesthetic considerations shall reasonably accommodate
amateur communications and represent the minimal practicable regulation
to accomplish the political subdivision's legitimate purpose. To the
extent not preempted by federal law, nothing in this section shall
prohibit a political subdivision from adopting an order or ordinance
prohibiting amateur radio communications equipment from interfering with
the reception of broadcast radio or television signals.

2. The provisions of this section do not prohibit a political subdivision
from taking action to protect or preserve a historic, a historical, or an
architectural district that is established by the political subdivision
or pursuant to state or federal law. (L. 2004 H.B. 822)

It is hereby declared the policy of the general assembly of the
state of Missouri that all forms of contractual and cooperative services
that promote the economy and efficiency of operations of local government
should be encouraged. Sections 67.330 to 67.390 may be cited as
"State-Local Technical Services Act". (L. 1969 H.B. 228 § 1)

All state agencies, within the limits of appropriations for this
purpose, are encouraged to assist political subdivisions of the state
with information, technical assistance and material aid in the
performance of services leading to improvement and economical performance
of the service by the political subdivisions of the state. (L. 1969 H.B.
228 § 2)

Political subdivisions of the state are authorized to enter into
agreement with the office of administration, within the limits of the
appropriations of said office for this purpose; and are authorized to
utilize the services of the state agency and are authorized to transport
records as required to place their records into state data processing
machinery and are authorized to delegate such responsibilities as
required to the state agency performing the function for the political
subdivision. The state agency shall give a receipt for records and
materials delivered to it and shall assure the security of the records so
handled or stored. (L. 1969 H.B. 228 § 3)

The political subdivisions of the state of Missouri are
authorized to utilize such services as may be provided by the state
division of purchasing, within the limits of the appropriation of that
state agency for this purpose. The governing bodies of the state's
political subdivisions may require all offices and individuals of their
political subdivision to conform to the requirements, as promulgated by
the governing body of the political subdivision involved in the
purchasing agreement entered into with the state agency. Governing bodies
of all political subdivisions of the state are hereby authorized to enter
into agreements with the state agency covering the purchase of materials,
supplies and equipment meeting their legal needs and are authorized to
delegate to the state agency such functions relating to the purchases as
shall be covered by the cooperative agreement with the state agency. (L.
1969 H.B. 228 § 4)

1. It is hereby declared to be the policy of the general assembly
that other state agencies, within the limits of their appropriations for
this purpose, shall offer technical assistance, in matters related to
their duties, to the state's political subdivisions and enter into
contractual arrangements with the political subdivisions of the state of
Missouri to this end.

2. Political subdivisions of the state are authorized to enter into
contractual agreements or cooperative arrangements with the various state
agencies offering to provide technical assistance and services provided
in subsection 1 of this section. The governing bodies of the state's
political subdivisions are authorized to enter into agreements with state
agencies and all officers and employees of the political subdivision are
to be governed by the provisions of the contractual arrangement as
entered into by the governing bodies of this political subdivision of the
state. (L. 1969 H.B. 228 § 5)

State agencies may require political subdivisions to pay a
service charge limited to the cost of such service as is rendered by the
state agency and as shall be set forth in the contractual agreement.
Charges for services paid by political subdivisions toward the cost of
state technical services shall be deposited in the fund from which the
state agency receives the appropriation for which this political
subdivision is reimbursing the state. (L. 1969 H.B. 228 § 6)

Copies of all cooperative and contractual agreements entered into
by state agencies and political subdivisions shall be filed with the
agency and a copy shall be filed with the secretary of state. (L. 1969
H.B. 228 § 7)

1. The governing body of any first class county having a charter
form of government which contains all or any part of a city with a
population of greater than four hundred thousand inhabitants and the
governing body of any first class county not adjacent to any other first
class county or the governing body of any second or third class county
having at least seventy-five miles of shoreline on the Missouri River are
hereby authorized to impose, by ordinance or order, a one-fourth cent
sales tax on all retail sales made in such county which are subject to
taxation under the provisions of sections 144.010 to 144.510, RSMo. The
tax authorized by this section shall be in addition to any and all other
sales taxes allowed by law, except that no ordinance imposing a sales tax
under the provisions of this section shall be effective unless the
governing body of the county submits to the voters of the county, at a
county or state general, primary or special election, a proposal to
authorize the governing body of the county to impose a tax.

2. The ballot of submission shall contain, but need not be limited to,
the following language:

Shall the county of . . . . . . . . . (County's name) impose a countywide
sales tax of . . . . . . . . (Insert amount) for a period not to exceed .
. . . . . . . (Insert number) years for the purpose of investigating and
prosecuting drug-related offenses?

[ ] 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 proposal by
the qualified voters voting thereon are in favor of the proposal, then
the ordinance or order and any amendments thereto shall become effective
on the first day of the second calendar quarter after the director of
revenue receives notice of adoption of the tax. If a majority of the
votes cast by the qualified voters voting are opposed to the proposal,
then the governing body of the county shall have no power to impose the
sales tax herein authorized unless and until the governing body of the
county shall again have submitted another proposal to authorize the
governing body of the county to impose the sales tax authorized by
sections 67.391 to 67.397 and such proposal is approved by a majority of
the qualified voters voting thereon.

3. All revenue received by a county from the tax authorized under the
provisions of sections 67.391 to 67.397 shall be deposited in a special
trust fund and shall be used by the office of the prosecuting attorney
solely for the investigation and prosecution of drug-related offenses for
so long as the tax shall remain in effect. The prosecuting attorney may
contract to distribute a portion of the special trust fund moneys to any
not-for-profit community crime prevention organization for the purpose of
preventing drug-related offenses, if such organization has been in
existence for the purpose of community crime prevention for a period of
not less than five years. Once the tax authorized by sections 67.391 to
67.397 is abolished or is terminated by any means, all funds remaining in
the special trust fund shall be used solely for activities initiated with
revenues raised by the tax authorized by sections 67.391 to 67.397. Any
funds in such special trust fund which are not needed for current
expenditures may be invested by the governing body in accordance with
applicable laws relating to the investment of other county funds.

4. The tax authorized by sections 67.391 to 67.397 shall terminate four
years from the date on which such tax was initially imposed by the
county, unless sooner abolished by the governing body of the county. (L.
1989 S.B. 215 & 58 § 1)

1. The governing body of any county of the first classification
with a population of at least one hundred fifty thousand but not more
than one hundred seventy thousand inhabitants may impose by order a
one-fourth cent sales tax on all retail sales made in such county which
are subject to taxation under the provisions of sections 144.010 to
144.525, RSMo. The tax authorized by this section shall be in addition to
any and all other sales taxes allowed by law, except that no order
imposing a sales tax under the provisions of this section shall be
effective unless the governing body of the county submits to the voters
of the county, at a county or state general, primary or special election,
a proposal to authorize the governing body of the county to impose a tax.

2. The ballot of submission shall contain, but need not be limited to,
the following language:

Shall the county of ......... (County's name) impose a countywide sales
tax of ........ (Insert amount) for a period not to exceed ........
(Insert number) years for the purpose of investigating and prosecuting
drug-related offenses?

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 proposal by the
qualified voters voting thereon are in favor of the proposal, then the
ordinance or order and any amendments thereto shall become effective on
the first day of the second calendar quarter after the director of
revenue receives notice of adoption of the tax. If a majority of the
votes cast by the qualified voters voting are opposed to the proposal,
then the governing body of the county shall have no power to impose the
sales tax herein authorized unless and until the governing body of the
county shall again have submitted another proposal to authorize the
governing body of the county to impose the sales tax authorized by
sections 67.392 to 67.395 and such proposal is approved by a majority of
the qualified voters voting thereon.

3. All revenue received by a county from the tax authorized under the
provisions of sections 67.392 to 67.395 shall be deposited in a special
trust fund and shall be used by the office of the prosecuting attorney
solely for the investigation and prosecution of drug-related offenses for
so long as the tax shall remain in effect. The prosecuting attorney may
contract to distribute a portion of the special trust fund moneys to any
not-for-profit community crime prevention organization for the purpose of
preventing drug-related offenses, if such organization has been in
existence for the purpose of community crime prevention for a period of
not less than five years. Once the tax authorized by sections 67.392 to
67.395 is abolished or is terminated by any means, all funds remaining in
the special trust fund shall be used solely for activities initiated with
revenues raised by the tax authorized by sections 67.392 to 67.395. Any
funds in such special trust fund which are not needed for current
expenditures may be invested by the governing body in accordance with
applicable laws relating to the investment of other county funds.

4. The tax authorized by sections 67.392 to 67.395 shall terminate four
years from the date on which such tax was initially imposed by the
county, unless sooner abolished by the governing body of the county. (L.
1994 S.B. 700)

*No continuity with § 67.392 as repealed by L. 1991 H.B. 29 § A.

1. All sales taxes collected by the director of revenue under
sections 67.391 to 67.395 on behalf of any county, less one percent for
cost of collection which shall be deposited in the state's general
revenue fund after payment of premiums for surety bonds as provided in
section 32.087, RSMo, shall be deposited with the state treasurer in a
special trust fund, which is hereby created, to be known as the "County
Anti-Drug Sales Tax Trust Fund". The moneys in the county anti-drug sales
tax trust fund shall not be deemed to be state funds and shall not be
commingled with any funds of the state. The director of revenue shall
keep accurate records of the amount of money in the trust fund which was
collected in each county imposing a sales tax under sections 67.391 to
67.395, and the records shall be open to the inspection of officers of
the county and the public. Not later than the tenth day of each month,
the director of revenue shall distribute all moneys deposited in the
trust fund during the preceding month to the county which levied the tax.
Such funds shall be deposited with the county treasurer of each such
county, and all expenditures of funds arising from the county anti-drug
sales tax trust fund shall be by an appropriation act to be enacted by
the governing body of each such county.

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

3. Except as modified in sections 67.391 to 67.395, all provisions of
sections 32.085 and 32.087, RSMo, shall apply to the tax imposed under
sections 67.391 to 67.395. (L. 1989 S.B. 215 & 58 § 5, A.L. 1991 H.B. 29)

1. The governing body of any city or village, or any county
having a charter form of government, or any county of the first
classification that contains part of a city with a population of at least
three hundred thousand inhabitants, may enact ordinances to provide for
the abatement of a condition of any lot or land that has the presence of
a nuisance including, but not limited to, debris of any kind, weed
cuttings, cut, fallen, or hazardous trees and shrubs, overgrown
vegetation and noxious weeds which are seven inches or more in height,
rubbish and trash, lumber not piled or stacked twelve inches off the
ground, rocks or bricks, tin, steel, parts of derelict cars or trucks,
broken furniture, any flammable material which may endanger public safety
or any material or condition which is unhealthy or unsafe and declared to
be a public nuisance.

2. The governing body of any home rule city with more than four hundred
thousand inhabitants and located in more than one county may enact
ordinances for the abatement of a condition of any lot or land that has
vacant buildings or structures open to entry.

3. Any ordinance authorized by this section may provide that if the owner
fails to begin removing or abating the nuisance within a specific time
which shall not be less than seven days of receiving notice that the
nuisance has been ordered removed or abated, or upon failure to pursue
the removal or abatement of such nuisance without unnecessary delay, the
building commissioner or designated officer may cause the condition which
constitutes the nuisance to be removed or abated. If the building
commissioner or designated officer causes such condition to be removed or
abated, the cost of such removal or abatement shall be certified to the
city clerk or officer in charge of finance who shall cause the certified
cost to be included in a special tax bill or added to the annual real
estate tax bill, at the collecting official's option, for the property
and the certified cost shall be collected by the city collector or other
official collecting taxes in the same manner and procedure for collecting
real estate taxes. If the certified cost is not paid, the tax bill shall
be considered delinquent, and the collection of the delinquent bill shall
be governed by the laws governing delinquent and back taxes. The tax bill
from the date of its issuance shall be deemed a personal debt against the
owner and shall also be a lien on the property until paid. (L. 1997 H.B.
386 § 1, A.L. 2002 S.B. 1086 & 1126)

CROSS REFERENCE:

Weed and trash abatement, procedure, notice, cities, towns or villages,
RSMo 71.285

1. The governing body of any municipality or county with a
charter form of government and with more than one million inhabitants
may, by ordinance, establish a semiannual registration fee not to exceed
two hundred dollars which shall be charged to the owner of any parcel of
residential property improved by a residential structure, or commercial
property improved by a structure containing multiple dwelling units, that
is vacant, has been vacant for at least six months, and is characterized
by violations of applicable housing codes established by such
municipality.

2. The municipality shall designate a municipal officer to investigate
any property that may be subject to the registration fee. The officer
shall report his findings and recommendations, and shall determine
whether any such property shall be subject to the registration fee.
Within five business days, the clerk of the municipality or county with a
charter form of government and with more than one million inhabitants
shall notify by mail the owners of property on which the registration fee
has been levied at their last known address according to the records of
the city and the county. The property owner shall have the right to
appeal the decision of the office to the municipal court within thirty
days of such notification. Absent the existence of any valid appeal or
request for reconsideration pursuant to subsection 3 of this section, the
registration fee shall begin to accrue on the beginning of the second
calendar quarter after the decision of the municipal officer.

3. Within thirty days of the municipality or county with a charter form
of government and with more than one million inhabitants making such
notification, the property owner may complete any improvements to the
property that may be necessary to revoke the levy of the registration
fee, and then may request a reinspection of the property and a
reconsideration of the levy of the registration fee by the municipality
or county with a charter form of government and with more than one
million inhabitants. If the municipal or county officer revokes the
registration fee, no such assessment shall be made and the matter shall
be considered closed. If the officer affirms the assessment of the
registration fee, the property owner shall have the right to appeal the
reconsideration decision of the officer to the municipal court within
thirty days of such decision. Absent the existence of any valid appeal to
the municipal court or other court of competent jurisdiction, the
registration fee shall begin to accrue on the beginning of the second
calendar quarter after the reconsideration decision of the municipal
governing body.

4. The municipal governing body shall establish by ordinance procedures
for payment of the registration fee and penalties for delinquent payments
of such fees. Any registration fees which are delinquent for a period of
one year shall become a lien on the property and shall be subject to
foreclosure proceedings in the same manner as delinquent real property
taxes. The owner of the property against which the assessment was
originally made shall be able to redeem the property only by presenting
evidence that the violations of the applicable housing code cited by the
municipal officers have been cured and presenting payment of all
registration fees and penalties. Upon bona fide sale of the property to
an unrelated party said lien shall be considered released and the
delinquent registration fee forgiven. (L. 1998 H.B. 977 & 1608 and H.B.
1352, A.L. 2003 H.B. 267)

The governing body of any city, town, village, or county of the
first classification and any county of the first class with a charter
form of government may enact orders or ordinances to provide for vacation
and the mandatory demolition of buildings and structures or mandatory
repair and maintenance of buildings or structures within the corporate
limits of the city, town, village or county which are detrimental to the
health, safety or welfare of the residents and declared to be a public
nuisance. (L. 1969 H.B. 60 § 1, A.L. 1994 H.B. 1115, A.L. 1995 H.B. 383)

1. The governing body of any county of the first classification
with more than one hundred thirty-five thousand four hundred but less
than one hundred thirty-five thousand five hundred inhabitants, any
county of the first classification with more than seventy-one thousand
three hundred but less than seventy-one thousand four hundred
inhabitants, and any county of the first classification without a charter
form of government and with more than one hundred ninety-eight thousand
but less than one hundred ninety-nine thousand two hundred inhabitants
may enact ordinances to provide for the abatement of a condition of any
lot or land that has the presence of rubbish and trash, lumber, bricks,
tin, steel, parts of derelict motorcycles, derelict cars, derelict
trucks, derelict construction equipment, derelict appliances, broken
furniture, or overgrown or noxious weeds in residential subdivisions or
districts which may endanger public safety or which is unhealthy or
unsafe and declared to be a public nuisance.

2. Any ordinance enacted pursuant to this section shall:

(1) Set forth those conditions which constitute a nuisance and which are
detrimental to the health, safety, or welfare of the residents of the
county;

(2) Provide for duties of inspectors with regard to those conditions
which may be declared a nuisance, and shall provide for duties of the
building commissioner or designated officer or officers to supervise all
inspectors and to hold hearings regarding such property;

(3) Provide for service of adequate notice of the declaration of
nuisance, which notice shall specify that the nuisance is to be abated,
listing a reasonable time for commencement, and may provide that such
notice be served either by personal service or by certified mail, return
receipt requested, but if service cannot be had by either of these modes
of service, then service may be had by publication. The ordinances shall
further provide that the owner, occupant, lessee, mortgagee, agent, and
all other persons having an interest in the property as shown by the land
records of the recorder of deeds of the county wherein the property is
located shall be made parties;

(4) Provide that upon failure to commence work of abating the nuisance
within the time specified or upon failure to proceed continuously with
the work without unnecessary delay, the building commissioner or
designated officer or officers shall call and have a full and adequate
hearing upon the matter before the county commission, giving the affected
parties at least ten days' written notice of the hearing. Any party may
be represented by counsel, and all parties shall have an opportunity to
be heard. After the hearings, if evidence supports a finding that the
property is a nuisance or detrimental to the health, safety, or welfare
of the residents of the county, the county commission shall issue an
order making specific findings of fact, based upon competent and
substantial evidence, which shows the property to be a nuisance and
detrimental to the health, safety, or welfare of the residents of the
county and ordering the nuisance abated. If the evidence does not support
a finding that the property is a nuisance or detrimental to the health,
safety, or welfare of the residents of the county, no order shall be
issued.

3. Any ordinance authorized by this section may provide that if the owner
fails to begin abating the nuisance within a specific time which shall
not be longer than seven days of receiving notice that the nuisance has
been ordered removed, the building commissioner or designated officer
shall cause the condition which constitutes the nuisance to be removed.
If the building commissioner or designated officer causes such condition
to be removed or abated, the cost of such removal shall be certified to
the county clerk or officer in charge of finance who shall cause the
certified cost to be included in a special tax bill or added to the
annual real estate tax bill, at the county collector's option, for the
property and the certified cost shall be collected by the county
collector in the same manner and procedure for collecting real estate
taxes. If the certified cost is not paid, the tax bill shall be
considered delinquent, and the collection of the delinquent bill shall be
governed by the laws governing delinquent and back taxes. The tax bill
from the date of its issuance shall be deemed a personal debt against the
owner and shall also be a lien on the property until paid. (L. 2002 S.B.
1086 & 1126, A.L. 2004 S.B. 1114)

1. Except as provided in subsection 3 of this section, any
ordinance enacted pursuant to section 67.400 shall:

(1) Set forth those conditions detrimental to the health, safety or
welfare of the residents of the city, town, village, or county the
existence of which constitutes a nuisance;

(2) Provide for duties of inspectors with regard to such buildings or
structures and shall provide for duties of the building commissioner or
designated officer or officers to supervise all inspectors and to hold
hearings regarding such buildings or structures;

(3) Provide for service of adequate notice of the declaration of
nuisance, which notice shall specify that the property is to be vacated,
if such be the case, reconditioned or removed, listing a reasonable time
for commencement; and may provide that such notice be served either by
personal service or by certified mail, return receipt requested, but if
service cannot be had by either of these modes of service, then service
may be had by publication. The ordinances shall further provide that the
owner, occupant, lessee, mortgagee, agent, and all other persons having
an interest in the building or structure as shown by the land records of
the recorder of deeds of the county wherein the land is located shall be
made parties;

(4) Provide that upon failure to commence work of reconditioning or
demolition within the time specified or upon failure to proceed
continuously with the work without unnecessary delay, the building
commissioner or designated officer or officers shall call and have a full
and adequate hearing upon the matter, giving the affected parties at
least ten days' written notice of the hearing. Any party may be
represented by counsel, and all parties shall have an opportunity to be
heard. After the hearings, if the evidence supports a finding that the
building or structure is a nuisance or detrimental to the health, safety,
or welfare of the residents of the city, town, village, or county, the
building commissioner or designated officer or officers shall issue an
order making specific findings of fact, based upon competent and
substantial evidence, which shows the building or structure to be a
nuisance and detrimental to the health, safety, or welfare of the
residents of the city, town, village, or county and ordering the building
or structure to be demolished and removed, or repaired. If the evidence
does not support a finding that the building or structure is a nuisance
or detrimental to the health, safety, or welfare of the residents of the
city, town, village, or county, no order shall be issued;

(5) Provide that if the building commissioner or other designated officer
or officers issue an order whereby the building or structure is
demolished, secured, or repaired, or the property is cleaned up, the cost
of performance shall be certified to the city clerk or officer in charge
of finance, who shall cause a special tax bill or assessment therefor
against the property to be prepared and collected by the city collector
or other official collecting taxes, unless the building or structure is
demolished, secured or repaired by a contractor pursuant to an order
issued by the city, town, village, or county and such contractor files a
mechanic's lien against the property where the dangerous building is
located. The contractor may enforce this lien as provided in sections
429.010 to 429.360, RSMo. Except as provided in subsection 3 of this
section, at the request of the taxpayer the tax bill may be paid in
installments over a period of not more than ten years. The tax bill from
date of its issuance shall be deemed a personal debt against the property
owner and shall also be a lien on the property until paid. A city not
within a county or a city with a population of at least four hundred
thousand located in more than one county, notwithstanding any charter
provision to the contrary, may, by ordinance, provide that upon
determination by the city that a public benefit will be gained the city
may discharge the special tax bill, including the costs of tax
collection, accrued interest and attorneys fees, if any.

2. If there are proceeds of any insurance policy based upon a covered
claim payment made for damage or loss to a building or other structure
caused by or arising out of any fire, explosion, or other casualty loss,
the ordinance may establish a procedure for the payment of up to
twenty-five percent of the insurance proceeds, as set forth in this
subsection. The order or ordinance shall apply only to a covered claim
payment which is in excess of fifty percent of the face value of the
policy covering a building or other structure:

(1) The insurer shall withhold from the covered claim payment up to
twenty-five percent of the covered claim payment, and shall pay such
moneys to the city to deposit into an interest-bearing account. Any named
mortgagee on the insurance policy shall maintain priority over any
obligation under the order or ordinance;

(2) The city or county shall release the proceeds and any interest which
has accrued on such proceeds received under subdivision (1) of this
subsection to the insured or as the terms of the policy and endorsements
thereto provide within thirty days after receipt of such insurance
moneys, unless the city or county has instituted legal proceedings under
the provisions of subdivision (5) of subsection 1 of this section. If the
city or county has proceeded under the provisions of subdivision (5) of
subsection 1 of this section, all moneys in excess of that necessary to
comply with the provisions of subdivision (5) of subsection 1 of this
section for the removal, securing, repair and cleanup of the building or
structure, and the lot on which it is located, less salvage value, shall
be paid to the insured;

(3) If there are no proceeds of any insurance policy as set forth in this
subsection, at the request of the taxpayer, the tax bill may be paid in
installments over a period of not more than ten years. The tax bill from
date of its issuance shall be a lien on the property until paid;

(4) This subsection shall apply to fire, explosion, or other casualty
loss claims arising on all buildings and structures;

(5) This subsection does not make the city or county a party to any
insurance contract, and the insurer is not liable to any party for any
amount in excess of the proceeds otherwise payable under its insurance
policy.

3. The governing body of any city not within a county and the governing
body of any city with a population of three hundred fifty thousand or
more inhabitants which is located in more than one county may enact their
own ordinances pursuant to section 67.400 and are exempt from subsections
1 and 2 of this section.

4. Notwithstanding the provisions of section 82.300, RSMo, any city may
prescribe and enforce and collect fines and penalties for a breach of any
ordinance enacted pursuant to section 67.400 or this section and to
punish the violation of such ordinance by a fine or imprisonment, or by
both fine and imprisonment. Such fine may not exceed one thousand
dollars, unless the owner of the property is not also a resident of the
property, then such fine may not exceed two thousand dollars.

5. The ordinance may also provide that a city not within a county or a
city with a population of at least three hundred fifty thousand located
in more than one county may seek to recover the cost of demolition prior
to the occurrence of demolition, as described in this subsection. The
ordinance may provide that if the building commissioner or other
designated officer or officers issue an order whereby the building or
structure is ordered to be demolished, secured or repaired, and the owner
has been given an opportunity for a hearing to contest such order, then
the building commissioner or other designated officer or officers may
solicit no less than two independent bids for such demolition work. The
amount of the lowest bid, including offset for salvage value, if any,
plus reasonable anticipated costs of collection, including attorney's
fees, shall be certified to the city clerk or officer in charge of
finance, who shall cause a special tax bill to be issued against the
property owner to be prepared and collected by the city collector or
other official collecting taxes. The municipal clerk or other officer in
charge of finance shall discharge the special tax bill upon documentation
by the property owner of the completion of the ordered repair or
demolition work. Upon determination by the municipal clerk or other
officer in charge of finance that a public benefit is secured prior to
payment of the special tax bill, the municipal clerk or other officer in
charge of finance may discharge the special tax bill upon the transfer of
the property. The payment of the special tax bill shall be held in an
interest-bearing account. Upon full payment of the special tax bill, the
building commissioner or other designated officer or officers shall,
within one hundred twenty days thereafter, cause the ordered work to be
completed, and certify the actual cost thereof, including the cost of tax
bill collection and attorney's fees, to the city clerk or other officer
in charge of finance who shall, if the actual cost differs from the paid
amount by greater than two percent of the paid amount, refund the excess
payment, if any, to the payor, or if the actual amount is greater, cause
a special tax bill or assessment for the difference against the property
to be prepared and collected by the city collector or other official
collecting taxes. If the building commissioner or other designated
officer or officers shall not, within one hundred twenty days after full
payment, cause the ordered work to be completed, then the full amount of
the payment, plus interest, shall be repaid to the payor. Except as
provided in subsection 2 of this section, at the request of the taxpayer
the tax bill for the difference may be paid in installments over a period
of not more than ten years. The tax bill for the difference from the date
of its issuance shall be deemed a personal debt against the property
owner and shall also be a lien on the property until paid. (L. 1969 H.B.
60 § 2, A.L. 1984 S.B. 433, A.L. 1990 H.B. 1062, A.L. 1994 H.B. 1115,
S.B. 513, A.L. 1995 H.B. 383, A.L. 2000 H.B. 1238)

Every city or county which adopts an ordinance under section
67.410 shall notify the director of insurance within fourteen days after
the adoption of such ordinance. The director shall, in turn, notify
insurance companies which issue policies insuring buildings and other
structures against fire, explosion, or other casualty loss within
fourteen days after such notification from cities or counties. Insurance
companies shall have sixty days after the director notifies them of the
adoption of such ordinance to establish procedures within such cities or
counties to carry out the provisions of subsection 6 of section 67.410.
(L. 1984 S.B. 433 § 1 subsec. 1)

Any city or county which has adopted an ordinance or resolution
under section 67.410 may certify that in lieu of payment of all or part
of the covered claim payment under subsection 6 of section 67.410 it has
obtained satisfactory proof that the insured has or will remove debris
and repair, rebuild or otherwise make the premises safe and secure. In
this event, the city or county shall issue a certificate within thirty
days after receipt of proof to permit covered claim payment to the
insured without deduction pursuant to subsection 6 of section 67.410. It
shall be the obligation of the insured or other person making claim to
provide the insurance company with the written certificate provided for
in this section. (L. 1984 S.B. 433 § 1 subsec. 2)

Any ordinance adopted may provide that the failure to comply with
the notice of declaration of nuisance within a reasonable time or failure
to proceed continuously without unnecessary delay will be punishable as
set forth in the ordinance. (L. 1969 H.B. 60 § 3)

1. The ordinances shall provide for appeal by the interested
parties described in subsection 3 of section 67.410, from the
determination of the building commissioner or designated officer or
officers to the circuit court as established in sections 536.100 to
536.140, RSMo, if a proper record as defined in section 536.130, RSMo, is
maintained of the hearing provided by subsection 4 of section 67.410;
otherwise, the appeal shall be made pursuant to the procedures provided
by section 536.150, RSMo.

2. In any appeal as provided by this section, any person who owns or
occupies property located within one thousand two hundred feet of the
perimeter of the building or structure which is the subject of the suit
shall be allowed to present evidence to the court on behalf of the city,
town, village or county having a charter form of government, of the
condition of the building or structure, whether or not such person
presented such evidence at the hearing provided by subsection 4 of
section 67.410. The appellant before the court shall have the opportunity
to cross-examine any such person presenting evidence to the court. (L.
1969 H.B. 60 § 4, A.L. 1992 H.B. 1434 & 1490)

The ordinances may provide that in cases where it reasonably
appears there is an immediate danger to the health, safety, or welfare of
any person, the building commissioner or designated officer or officers
may take emergency measures to vacate and repair or demolish a dangerous
building or structure. (L. 1969 H.B. 60 § 5)

In the event any building or structure is wrongfully demolished
by a city, town, village or county having a charter form of government or
is demolished without adhering to the procedures provided in sections
67.400 to 67.450, the city, town, village or county having a charter form
of government shall be liable for damages as determined by a court of law
in a suit brought by the party so damaged. (L. 1969 H.B. 60 § 6)

Sections 67.453 to 67.475 are known and may be cited as the
"Neighborhood Improvement District Act", and the following words and
terms, as used in sections 67.453 to 67.475 mean:

(1) "Acquire", the acquisition of property or interests in property by
purchase, gift, condemnation or other lawful means and may include the
acquisition of existing property and improvements already owned by the
city or county;

(2) "Consultant", engineers, architects, planners, attorneys, financial
advisors, accountants, investment bankers and other persons deemed
competent to advise and assist the governing body of the city or county
in planning and making improvements;

(3) "Cost", all costs incurred in connection with an improvement,
including, but not limited to, costs incurred for the preparation of
preliminary reports, the preparation of plans and specifications, the
preparation and publication of notices of hearings, resolutions,
ordinances and other proceedings, fees and expenses of consultants,
interest accrued on borrowed money during the period of construction,
underwriting costs and other costs incurred in connection with the
issuance of bonds or notes, establishment of reasonably required reserve
funds for bonds or notes, the cost of land, materials, labor and other
lawful expenses incurred in planning, acquiring and doing any
improvement, reasonable construction contingencies, and work done or
services performed by the city or county in the administration and
supervision of the improvement;

(4) "Improve", to construct, reconstruct, maintain, restore, replace,
renew, repair, install, equip, extend, or to otherwise perform any work
which will provide a new public facility or enhance, extend or restore
the value or utility of an existing public facility;

(5) "Improvement", any one or more public facilities or improvements
which confer a benefit on property within a definable area and may
include or consist of a reimprovement of a prior improvement.
Improvements include, but are not limited to, the following activities:

(a) To acquire property or interests in property when necessary or
desirable for any purpose authorized by sections 67.453 to 67.475;

(b) To open, widen, extend and otherwise to improve streets, paving and
other surfacing, gutters, curbs, sidewalks, crosswalks, driveway
entrances and structures, drainage works incidental thereto, and service
connections from sewer, water, gas and other utility mains, conduits or
pipes;

(c) To improve main and lateral storm water drains and sanitary sewer
systems, and appurtenances thereto;

(d) To improve street lights and street lighting systems;

(e) To improve waterworks systems;

(f) To improve parks, playgrounds and recreational facilities;

(g) To improve any street or other facility by landscaping, planting of
trees, shrubs, and other plants;

(h) To improve dikes, levees and other flood control works, gates, lift
stations, bridges and streets appurtenant thereto;

(i) To improve vehicle and pedestrian bridges, overpasses and tunnels;

(j) To improve retaining walls and area walls on public ways or land
abutting thereon;

(k) To improve property for off-street parking facilities including
construction and equipment of buildings thereon;

(l) To acquire or improve any other public facilities or improvements
deemed necessary by the governing body of the city or county; and

(m) To improve public safety;

(6) "Neighborhood improvement district", an area of a city or county with
defined limits and boundaries which is created by vote or by petition
under sections 67.453 to 67.475 and which is benefited by an improvement
and subject to special assessments against the real property therein for
the cost of the improvement. (L. 1991 S.B. 8 § 1, A.L. 1993 H.B. 759 &
772)

As a complete alternative to all other methods provided by law or
charter, the governing body of any city or county may make, or cause to
be made, improvements which confer a benefit upon property within a
neighborhood improvement district pursuant to sections 67.453 to 67.475.
The governing body of such city or county may incur indebtedness and
issue temporary notes and general obligation bonds of such city or county
pursuant to sections 67.453 to 67.475 to pay for all or part of the cost
of such improvements. An improvement may be combined with one or more
other improvements for the purpose of issuing a single series of general
obligation bonds to pay all or part of the cost of such improvements, but
separate funds or accounts shall be established within the records of the
city or county for each improvement as provided in section 67.473. Such
city or county shall assess special assessments on the property deemed by
the governing body to be benefited by each such improvement pursuant to
section 67.457. The city or county shall use the moneys collected from
such special assessments to reimburse the city or county for all amounts
paid or to be paid by it as principal of and interest on its general
obligation bonds issued for such improvements. (L. 1991 S.B. 8 § 2, A.L.
1995 H.B. 87)

1. The average maturity of bonds or notes issued under the
neighborhood improvement district act after August 28, 2004, shall not
exceed one hundred twenty percent of the average economic life of the
improvements for which the bonds or notes are issued.

2. Any improvement for which a petition is filed or an election is held
under section 67.457 after August 28, 2004, including improvements to or
located on property owned by a city or county, shall include provisions
for maintenance of the project during the term of the bonds or notes.

3. In the event that, after August 28, 2004, any parcel of property
within the neighborhood improvement district is divided into more than
one parcel of property after the final costs of the improvement are
assessed, all unpaid final costs of the improvement assessed to the
original parcel that was divided shall be recalculated and reassessed
proportionally to each of the parcels resulting from the division of the
original parcel, based on the assessed valuation of each resulting
parcel. No parcel of property which has had the assessment against it
paid in full by the property owner shall be reassessed under this
section. No parcel of property shall have the initial assessment against
it changed, except for any changes for special, supplemental, or
additional assessments authorized under the state neighborhood
improvement district act. (L. 2004 H.B. 1321)

1. To establish a neighborhood improvement district, the
governing body of any city or county shall comply with either of the
procedures described in subsection 2 or 3 of this section.

2. The governing body of any city or county proposing to create a
neighborhood improvement district may by resolution submit the question
of creating such district to all qualified voters residing within such
district at a general or special election called for that purpose. Such
resolution shall set forth the project name for the proposed improvement,
the general nature of the proposed improvement, the estimated cost of
such improvement, the boundaries of the proposed neighborhood improvement
district to be assessed, and the proposed method or methods of assessment
of real property within the district, including any provision for the
annual assessment of maintenance costs of the improvement in each year
during the term of the bonds issued for the original improvement and
after such bonds are paid in full. The governing body of the city or
county may create a neighborhood improvement district when the question
of creating such district has been approved by the vote of the percentage
of electors within such district voting thereon that is equal to the
percentage of voter approval required for the issuance of general
obligation bonds of such city or county under article VI, section 26 of
the constitution of this state. The notice of election containing the
question of creating a neighborhood improvement district shall contain
the project name for the proposed improvement, the general nature of the
proposed improvement, the estimated cost of such improvement, the
boundaries of the proposed neighborhood improvement district to be
assessed, the proposed method or methods of assessment of real property
within the district, including any provision for the annual assessment of
maintenance costs of the improvement in each year after the bonds issued
for the original improvement are paid in full, and a statement that the
final cost of such improvement assessed against real property within the
district and the amount of general obligation bonds issued therefor shall
not exceed the estimated cost of such improvement, as stated in such
notice, by more than twenty-five percent, and that the annual assessment
for maintenance costs of the improvements shall not exceed the estimated
annual maintenance cost, as stated in such notice, by more than
twenty-five percent. The ballot upon which the question of creating a
neighborhood improvement district is submitted to the qualified voters
residing within the proposed district shall contain a question in
substantially the following form:

Shall ............ (name of city or county) be authorized to create a
neighborhood improvement district proposed for the ............. (project
name for the proposed improvement) and incur indebtedness and issue
general obligation bonds to pay for all or part of the cost of public
improvements within such district, the cost of all indebtedness so
incurred to be assessed by the governing body of the ............. (city
or county) on the real property benefited by such improvements for a
period of ...... years, and, if included in the resolution, an assessment
in each year thereafter with the proceeds thereof used solely for
maintenance of the improvement?

3. As an alternative to the procedure described in subsection 2 of this
section, the governing body of a city or county may create a neighborhood
improvement district when a proper petition has been signed by the owners
of record of at least two-thirds by area of all real property located
within such proposed district. The petition, in order to become
effective, shall be filed with the city clerk or county clerk. A proper
petition for the creation of a neighborhood improvement district shall
set forth the project name for the proposed improvement, the general
nature of the proposed improvement, the estimated cost of such
improvement, the boundaries of the proposed neighborhood improvement
district to be assessed, the proposed method or methods of assessment of
real property within the district, including any provision for the annual
assessment of maintenance costs of the improvement in each year during
the term of the bonds issued for the original improvement and after such
bonds are paid in full, a notice that the names of the signers may not be
withdrawn later than seven days after the petition is filed with the city
clerk or county clerk, and a notice that the final cost of such
improvement assessed against real property within the district and the
amount of general obligation bonds issued therefor shall not exceed the
estimated cost of such improvement, as stated in such petition, by more
than twenty-five percent, and that the annual assessment for maintenance
costs of the improvements shall not exceed the estimated annual
maintenance cost, as stated in such petition, by more than twenty-five
percent.

4. Upon receiving the requisite voter approval at an election or upon the
filing of a proper petition with the city clerk or county clerk, the
governing body may by resolution or ordinance determine the advisability
of the improvement and may order that the district be established and
that preliminary plans and specifications for the improvement be made.
Such resolution or ordinance shall state and make findings as to the
project name for the proposed improvement, the nature of the improvement,
the estimated cost of such improvement, the boundaries of the
neighborhood improvement district to be assessed, the proposed method or
methods of assessment of real property within the district, including any
provision for the annual assessment of maintenance costs of the
improvement in each year after the bonds issued for the original
improvement are paid in full, and shall also state that the final cost of
such improvement assessed against the real property within the
neighborhood improvement district and the amount of general obligation
bonds issued therefor shall not, without a new election or petition,
exceed the estimated cost of such improvement by more than twenty-five
percent.

5. The boundaries of the proposed district shall be described by metes
and bounds, streets or other sufficiently specific description. The area
of the neighborhood improvement district finally determined by the
governing body of the city or county to be assessed may be less than, but
shall not exceed, the total area comprising such district.

6. In any neighborhood improvement district organized prior to August 28,
1994, an assessment may be levied and collected after the original period
approved for assessment of property within the district has expired, with
the proceeds thereof used solely for maintenance of the improvement, if
the residents of the neighborhood improvement district either vote to
assess real property within the district for the maintenance costs in the
manner prescribed in subsection 2 of this section or if the owners of
two-thirds of the area of all real property located within the district
sign a petition for such purpose in the same manner as prescribed in
subsection 3 of this section. (L. 1991 S.B. 8 § 3, A.L. 1994 H.B. 1200 &
1192, A.L. 1995 H.B. 87, A.L. 2004 H.B. 1321)

The governing bodies of two or more adjoining counties may,
pursuant to section 70.220, RSMo, contract to improve a road or street
located within such adjoining counties. In addition, the governing bodies
of two or more adjoining counties may create a neighborhood improvement
district for the purpose of improving a road or street located within
such adjoining counties. Except as otherwise provided in this section,
all provisions of sections 67.453 to 67.475 shall apply to such a
district and all powers included within sections 67.453 to 67.475 shall
be available to the governing bodies of the district; however, any
decision required of the governing bodies under sections 67.453 to 67.475
must be made in a unanimous manner by all governing bodies of the
counties in the district. In forming such a district, the governing body
of each county shall separately comply with the provisions of either
subsection 2 or 3 of section 67.457, and all proposed portions of the
district must be joined as part of the district or the district shall not
be formed. The separate fund or account required by section 67.473 shall
be a fund or account maintained in the county treasury of the county
containing the largest percentage of the assessed valuation of the
district; however, the governing body of each county within the district
shall be required to approve expenditures from the fund in accordance
with section 67.473. (L. 1995 H.B. 87)

The portion of the cost of any improvement to be assessed against
the real property in a neighborhood improvement district shall be
apportioned against such property in accordance with the benefits
accruing thereto by reasons of such improvement. The cost may be assessed
equally per front foot or per square foot against property within the
district or by any other reasonable assessment plan determined by the
governing body of the city or county which results in imposing
substantially equal burdens or share of the cost upon property similarly
benefited and which may include, in the case of condominium or equitable
owner association ownership, a determination that all units within the
condominium or equitable owner association are equally benefited. The
governing body of the city or county may from time to time determine and
establish by ordinance or resolution reasonable general classifications
and formulae for the methods of assessing the benefits. (L. 1991 S.B. 8 §
4, A.L. 1995 H.B. 87, A.L. 2005 H.B. 58 merged with H.B. 186)

1. After the governing body has made the findings specified in
section 67.457 and plans and specifications for the proposed improvements
have been prepared, the governing body shall by ordinance or resolution
order assessments to be made against each parcel of real property deemed
to be benefited by an improvement based on the revised estimated cost of
the improvement or, if available, the final cost thereof, and shall order
a proposed assessment roll to be prepared.

2. The plans and specifications for the improvement and the proposed
assessment roll shall be filed with the city clerk or county clerk, as
applicable, and shall be open for public inspection. Such clerk shall
thereupon, at the direction of the governing body, publish notice that
the governing body will conduct a hearing to consider the proposed
improvement and proposed assessments. Such notice shall be published in a
newspaper of general circulation at least once not more than twenty days
and not less than ten days before the hearing and shall state the project
name for the improvement, the date, time and place of such hearing, the
general nature of the improvement, the revised estimated cost or, if
available, the final cost of the improvement, the boundaries of the
neighborhood improvement district to be assessed, and that written or
oral objections will be considered at the hearing. At the same time, the
clerk shall mail to the owners of record of the real property made liable
to pay the assessments, at their last known post office address, a notice
of the hearing and a statement of the cost proposed to be assessed
against the real property so owned and assessed. The failure of any owner
to receive such notice shall not invalidate the proceedings. (L. 1991
S.B. 8 § 5, A.L. 1995 H.B. 87)

1. At the hearing to consider the proposed improvements and
assessments, the governing body shall hear and pass upon all objections
to the proposed improvements and proposed assessments, if any, and may
amend the proposed improvements, and the plans and specifications
therefor, or assessments as to any property, and thereupon by ordinance
or resolution the governing body of the city or county shall order that
the improvement be made and direct that financing for the cost thereof be
obtained as provided in sections 67.453 to 67.475.

2. After construction of the improvement has been completed in accordance
with the plans and specifications therefor, the governing body shall
compute the final costs of the improvement and apportion the costs among
the property benefited by such improvement in such equitable manner as
the governing body shall determine, charging each parcel of property with
its proportionate share of the costs, and by resolution or ordinance,
assess the final cost of the improvement or the amount of general
obligation bonds issued or to be issued therefor as special assessments
against the property described in the assessment roll.

3. After the passage or adoption of the ordinance or resolution assessing
the special assessments, the city clerk or county clerk shall mail a
notice to each property owner within the district which sets forth a
description of each parcel of real property to be assessed which is owned
by such owner, the special assessment assigned to such property, and a
statement that the property owner may pay such assessment in full,
together with interest accrued thereon from the effective date of such
ordinance or resolution, on or before a specified date determined by the
effective date of the ordinance or resolution, or may pay such assessment
in annual installments as provided in subsection 4 of this section.

4. The special assessments shall be assessed upon the property included
therein concurrent with general property taxes, and shall be payable in
substantially equal annual installments for a duration stated in the
ballot measure prescribed in subsection 2 of section 67.457 or in the
petition prescribed in subsection 3 of section 67.457, and, if
authorized, an assessment in each year thereafter levied and collected in
the same manner with the proceeds thereof used solely for maintenance of
the improvement, taking into account such assessments and interest
thereon, as the governing body determines. The first installment shall be
payable after the first collection of general property taxes following
the adoption of the assessment ordinance or resolution unless such
ordinance or resolution was adopted and certified too late to permit its
collection at such time. All assessments shall bear interest at such rate
as the governing body determines, not to exceed the rate permitted for
bonds by section 108.170, RSMo. Interest on the assessment between the
effective date of the ordinance or resolution assessing the assessment
and the date the first installment is payable shall be added to the first
installment. The interest for one year on all unpaid installments shall
be added to each subsequent installment until paid. In the case of a
special assessment by a city, all of the installments, together with the
interest accrued or to accrue thereon, may be certified by the city clerk
to the county clerk in one instrument at the same time. Such
certification shall be good for all of the installments, and the interest
thereon payable as special assessments.

5. Special assessments shall be collected and paid over to the city
treasurer or county treasurer in the same manner as taxes of the city or
county are collected and paid. (L. 1991 S.B. 8 § 6, A.L. 1994 H.B. 1200 &
1192)

No suit to set aside the special assessments made under sections
67.453 to 67.475 or to otherwise question the validity of the proceedings
relating thereto shall be brought after the expiration of ninety days
from the date of mailing of notice to property owners of the assessments
required by section 67.463. (L. 1991 S.B. 8 § 7)

Effective 4-3-91

1. To correct omissions, errors or mistakes in the original
assessment which relate to the total cost of an improvement, the
governing body of the city or county may, without a notice or hearing,
make supplemental or additional assessments on property within a
neighborhood improvement district, except that such supplemental or
additional assessments shall not, without a new election or new petition
as provided in section 67.457, exceed twenty-five percent of the
estimated cost of the improvement determined pursuant to section 67.457.

2. When an assessment is, for any reason whatever, set aside by a court
of competent jurisdiction as to any property, or in the event the
governing body finds that the assessment or any part thereof is excessive
or determines on advice of counsel in writing that it is or may be
invalid for any reason, the governing body may, upon notice and hearing
as provided for the original assessment, make a reassessment or a new
assessment as to such property. (L. 1991 S.B. 8 § 8)

Effective 4-3-91

A special assessment authorized under the provisions of sections
67.453 to 67.475 shall be a lien, from the date of the assessment, on the
property against which it is assessed on behalf of the city or county
assessing the same to the same extent as a tax upon real property. The
lien may be foreclosed in the same manner as a tax upon real property by
land tax sale pursuant to chapter 140, RSMo, or by judicial foreclosure
proceeding, at the option of the governing body. Upon the foreclosure of
any such lien, whether by land tax sale or by judicial foreclosure
proceeding, the entire remaining assessment may become due and payable
and may be recoverable in such foreclosure proceeding at the option of
the governing body. (L. 1991 S.B. 8 § 9, A.L. 2004 H.B. 1321, A.L. 2005
H.B. 58 merged with S.B. 210)

After an improvement has been authorized pursuant to section
67.457, the governing body of the city or county may issue temporary
notes of the city or county to pay the costs of such improvement in an
amount not to exceed the estimated cost of such improvement, and such
temporary notes shall be general obligations of the city or county.
General obligation bonds of the city or county shall be issued and sold
as provided in section 67.455 to refund, retire and pay off such
temporary notes and any accrued interest thereon to the date of payment.
(L. 1991 S.B. 8 § 10)

Effective 4-3-91

A separate fund or account shall be created in the city treasury
or county treasury for each improvement project and each such fund or
account shall be identified by a suitable title. The proceeds from the
sale of bonds and temporary notes and any other moneys appropriated
thereto by the governing body shall be credited to such funds or
accounts. Such funds or accounts shall be used solely to pay the costs
incurred in making each respective improvement. Upon completion of an
improvement, the balance remaining in the fund or account established for
such improvement, if any, shall be credited against the amount of the
original assessment of each parcel of property, on a pro rata basis based
on the amount of the original assessment, and with respect to property
owners that have prepaid their assessments in accordance with section
67.463, the amount of each such credit shall be refunded to the
appropriate property owner, and with respect to all other property
owners, the amount of each such credit shall be transferred and credited
to the city or county bond and interest fund to be used solely to pay the
principal of and interest on the bonds or temporary notes and the
assessments shall be reduced accordingly by the amount of such credit.
(L. 1991 S.B. 8 § 11)

Effective 4-3-91

The total amount of city or county general obligation bond
indebtedness incurred for improvements under sections 67.453 to 67.475,
including temporary notes issued pursuant to sections 67.453 to 67.475,
shall not exceed ten percent of the assessed valuation of all taxable
tangible property, as shown by the last completed property assessment for
state or local purposes, within the city or county. Any city with a
population of three hundred fifty thousand or more inhabitants shall
appoint a citizen advisory committee composed of members of each council
districts on proposed neighborhood improvement district. (L. 1991 S.B. 8
§ 12)

Effective 4-3-91

Sections 67.500 to 67.545 are known and may be cited as the
"County Sales Tax Act", and the following words shall have the following
meanings unless a different meaning clearly appears from the context:

(1) "County" shall mean all areas of all counties within the state of
Missouri except cities not within a county and first class counties
adjoining such cities;

(2) "Director of revenue" shall mean the director of revenue of the state
of Missouri;

(3) "Person" means an individual, corporation, partnership or other
entity;

(4) "Sales tax revenue collected" shall mean the amount of sales tax
revenue received by a county during the first six calendar months of any
year multiplied by two;

(5) "Total property tax levy" shall include all those ad valorem taxes
which counties have the authority to levy on all classes of property,
except those ad valorem taxes originally requiring voter approval and
those taxes levied to retire indebtedness, plus an allowance for ad
valorem taxes which will be billed but not collected in that calendar
year. The individual tax rates of these ad valorem taxes shall not exceed
the amounts allowed to be levied without voter approval by the
constitution and laws of this state unless the voters have approved that
rate of levy. (L. 1979 S.B. 339 § 1)

1. Any county may, by a majority vote of its governing body,
impose a county sales tax, in conjunction with a property tax reduction
for each year in which the sales tax is imposed, for the benefit of such
county in accordance with the provisions of sections 67.500 to 67.545;
provided, however, that no ordinance or order enacted pursuant to the
authority granted by the provisions of sections 67.500 to 67.545 shall be
effective unless the governing body of the county submits to the voters
of the county, at a county or state general, primary or special election,
a proposal to authorize the governing body of the county to impose a tax
and reduce property taxes under the provisions of sections 67.500 to
67.545.

2. The ballot of submission shall contain, but need not be limited to,
the following language:

Shall the county of ............... (county's name) impose a countywide
sales tax of ............... (insert amount) and reduce its total
property tax levy annually by ............... (insert amount) percent of
the total amount of sales tax revenue collected in the same tax year?

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 proposal by the qualified voters
voting thereon are in favor of the proposal, then the ordinance or order
and any amendments thereto shall be in effect. If a majority of the votes
cast by the qualified voters voting are opposed to the proposal, then the
governing body of the county shall have no power to impose the sales tax
and reduce the property tax as herein authorized unless and until the
governing body of the county shall again have submitted another proposal
to authorize the governing body of the county to impose the sales tax and
reduce the property tax under the provisions of sections 67.500 to 67.545
and such proposal is approved by a majority of the qualified voters
voting thereon.

3. The sales tax may be imposed at a rate of one-fourth of one percent,
three-eighths of one percent or one-half of one percent on the receipts
from the sale at retail of all tangible personal property or taxable
services at retail within any county adopting such tax, if such property
and services are subject to taxation by the state of Missouri under the
provisions of sections 144.010 to 144.525, RSMo. Each year in which a
sales tax is imposed under the provisions of sections 67.500 to 67.545,
the county shall, after determining its budget, excluding funds required
to be set aside and placed to the credit of special road districts,
within the limits set by the constitution and laws of this state for the
following calendar year and the total property tax levy needed to raise
the revenues required by such budget, reduce that total property tax levy
in an amount sufficient to decrease the total property taxes it will
collect by an amount equal to one of the following:

(1) Fifty percent of the sales tax revenue collected in the tax year for
which the property taxes are being levied;

(2) Sixty percent of the sales tax revenue collected in the tax year for
which the property taxes are being levied;

(3) Seventy percent of the sales tax revenue collected in the tax year
for which the property taxes are being levied;

(4) Eighty percent of the sales tax revenue collected in the tax year for
which the property taxes are being levied;

(5) Ninety percent of the sales tax revenue collected in the tax year for
which the property taxes are being levied;

(6) One hundred percent of the sales tax revenue collected in the tax
year for which the property taxes are being levied; provided that, in the
event that in the immediately preceding year a county actually collected
more or less sales tax revenue than the amount determined under
subdivision (4) of section 67.500, the county shall adjust its total
property tax levy for the current year to reflect such increase or
decrease. (L. 1979 S.B. 339 § 2, A.L. 1985 H.B. 542, A.L. 1991 H.B. 29)

The tax rate for counties levying a sales tax under section
67.505 shall be computed by:

(1) Dividing the amount of the sales tax revenue required for reduction
under subsection 3 of section 67.505 and section 163.087, RSMo, by the
total assessed valuation of the county and multiplying by one hundred to
determine the amount of property tax reduction; and

(2) Subtracting the property tax rate reduction in subdivision (1) of
this section from the tax rate ceiling for each class of property or
subclass of real property. (L. 2004 S.B. 960)

1. All county sales taxes collected by the director of revenue
under sections 67.500 to 67.545 on behalf of any county, less one percent
for cost of collection, which shall be deposited in the state's general
revenue fund after payment of premiums for surety bonds as provided in
section 32.087, RSMo, shall be deposited with the state treasurer in a
county sales tax trust fund, which fund shall be separate and apart from
the county sales tax trust fund established by section 66.620, RSMo. The
moneys in such county sales tax trust fund shall not be deemed to be
state funds and shall not be commingled with any funds of the state. The
director of revenue shall keep accurate records of the amount of money in
the trust fund which was collected in each county imposing a county sales
tax, and the records shall be open to the inspection of officers of the
county and to the public. Not later than the tenth day of each month the
director of revenue shall distribute all moneys deposited in the trust
fund during the preceding month by distributing to the county treasurer,
or such other officer as may be designated by the county ordinance or
order, of each county imposing the tax authorized by sections 67.500 to
67.545, the sum due the county as certified by the director of revenue.

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

3. Except as modified in sections 67.500 to 67.545, all provisions of
sections 32.085 and 32.087, RSMo, shall apply to the tax imposed under
sections 67.500 to 67.545. (L. 1979 S.B. 339 § 6, A.L. 1991 H.B. 29)

1. No county imposing a sales tax and property tax reduction
pursuant to sections 67.500 to 67.545 may repeal or amend such sales tax
and property tax reduction unless such repeal or amendment is submitted
to and approved by the voters of the county in the manner provided in
section 67.505.

2. Whenever the governing body of any county in which a county sales tax
has been imposed in the manner provided by sections 67.500 to 67.545
receives a petition, signed by fifteen percent of the registered voters
of such county voting in the last gubernatorial election, calling for an
election to repeal such county sales tax, the governing body shall submit
to the voters of such county a proposal to repeal the county sales tax
imposed under the provisions of sections 67.500 to 67.545. If a majority
of the votes cast on the proposal by the registered voters voting thereon
are in favor of the proposal to repeal the county sales tax, then the
ordinance or order imposing the county sales tax, along with any
amendments thereto and along with the property tax reduction imposed in
conjunction with such sales tax, is repealed. If a majority of the votes
cast by the registered voters voting thereon are opposed to the proposal
to repeal the county sales tax, then the ordinance or order imposing the
county sales tax, along with any amendments thereto and along with the
property tax reduction imposed in conjunction with such sales tax, shall
remain in effect. (L. 1979 S.B. 339 § 9)

The provisions of sections 67.500 to 67.545 shall not apply to
any city not within a county nor any first class county adjoining such
city. (L. 1979 S.B. 339 § 10)

1. In addition to the tax authorized by section 67.505, any
county may, by a majority vote of its governing body, impose an
additional county sales tax on all sales which are subject to taxation
under the provisions of sections 144.010 to 144.525, RSMo. The tax
authorized by this section shall be in addition to any and all other
sales tax allowed by law; except that no ordinance or order imposing a
sales tax under the provisions of this section shall be effective unless
the governing body of the county submits to the voters of the county, at
a county or state general, primary or special election, a proposal to
authorize the governing body of the county to impose such tax.

2. The ballot of submission shall contain, but need not be limited to the
following language:

Shall the county of ................... (county's name) impose a
countywide sales tax of ............... (insert rate) percent?

[ ] 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 proposal by the qualified voters
voting thereon are in favor of the proposal, then the ordinance or order
and any amendments thereto shall be in effect. If a majority of the votes
cast by the qualified voters voting are opposed to the proposal, then the
governing body of the county shall have no power to impose the sales tax
as herein authorized unless and until the governing body of the county
submits another proposal to authorize the governing body of the county to
impose the sales tax under the provisions of this section and such
proposal is approved by a majority of the qualified voters voting thereon.

3. The sales tax may be imposed at a rate of one-eighth of one percent,
one-fourth of one percent, three-eighths of one percent, or one-half of
one percent on the receipts from the sale at retail of all tangible
personal property or taxable services at retail within any county
adopting such tax, if such property and services are subject to taxation
by the state of Missouri under the provisions of sections 144.010 to
144.525, RSMo.

4. Except as modified in this section, all provisions of sections 32.085
and 32.087, RSMo, shall apply to the tax imposed under this section.

5. In any first class county having a charter form of government and
having a population of nine hundred thousand or more, the proceeds of the
sales tax authorized by this section shall be distributed so that an
amount equal to three-eighths of the proceeds of the tax shall be
distributed to the county and the remaining five-eighths shall be
distributed to the cities, towns and villages and the unincorporated area
of the county on the ratio that the population of each bears to the total
population of the county. The population of each city, town or village
and the unincorporated area of the county and the total population of the
county shall be determined on the basis of the most recent federal
decennial census.

6. In any first class county having a charter form of government and
having a population of nine hundred thousand or more, no tax shall be
imposed pursuant to this section for the purpose of funding in whole or
in part the construction, operation or maintenance of a sports stadium,
field house, indoor or outdoor recreational facility, center, playing
field, parking facility or anything incidental or necessary to a complex
suitable for any type of professional sport or recreation, either upon,
above or below the ground.

7. The director of revenue may authorize the state treasurer to make
refunds from the amounts in the trust fund and credited to any county for
erroneous payments and overpayments made, and may redeem dishonored
checks and drafts deposited to the credit of such counties. If any county
abolishes the tax, the county shall notify the director of revenue of the
action at least ninety days prior to 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 county, the director of revenue shall remit
the balance in the account to the county and close the account of that
county. The director of revenue shall notify each county of each instance
of any amount refunded or any check redeemed from receipts due the
county. (L. 1987 H.B. 210, A.L. 1991 H.B. 29 merged with S.B. 34, A.L.
2000 S.B. 894)

(2002) Senate Bill 894 provision declared unconstitutional as a violation
of the clear title requirement of Art. III, Section 23. Home Builders of
Greater St. Louis v. State, 75 S.W.3d 267 (Mo.banc).

1. In any first or second class county not having a charter form
of government, which contains all or any part of a city with a population
of greater than four hundred thousand inhabitants, in which the voters
have approved a sales tax as provided by section 67.547, the county
commission may:

(1) Reduce or eliminate the county general fund levy, the special road
and bridge levy, or the park levy; and

(2) Grant county sales tax revenues to cities, towns and villages and to
special road districts organized pursuant to chapter 233, RSMo.

2. If the county commission reduces a special road and bridge tax levy
pursuant to this section which results in a reduction of revenue
available to a city, town or village or to a special road district
organized pursuant to chapter 233, RSMo, the commission shall in that
year in which the reduction of revenue occurs set aside and place to the
credit of each such entity sales tax revenues in an amount at least equal
to that which each such entity would have otherwise been entitled from
the special road and bridge tax levy, had it not been for such reduction.
In subsequent years, each such entity shall receive from the county an
amount of sales tax revenue equal to the amount of special road and
bridge tax revenue that each such entity would have received in that
year, but for the reduction in the special road and bridge tax. The
county shall transfer such sales tax revenue to each such entity in
twelve equal monthly installments during each year in which such entity
is entitled to receive such sales tax revenue. (L. 1988 S.B. 764, A.L.
1989 H.B. 323)

(1993) Where road district was created after county commission reduced
county's road and bridge tax levy, road district is not entitled to
portion of county's sales tax revenue. Plain language of section requires
county commission to pay sales tax revenues only to cities, towns,
villages and special road districts in existence before commission
reduced special road and bridge tax levy. Kearney Special Road District
v. County of Clay, 863 S.W.2d 841 (Mo. en banc).

1. The governing body of any first class county which does not
include all or any part of a city with a population of greater than four
hundred thousand and which also adjoins a first class county with a
charter form of government with a population of at least nine hundred
thousand inhabitants is hereby authorized to impose, by ordinance or
order, a one-half cent sales tax on all retail sales made in such county
which are subject to taxation under the provisions of sections 144.010 to
144.525, RSMo. The tax authorized by this section shall be in addition to
any and all other sales taxes allowed by law, except that no ordinance
imposing a sales tax under the provisions of this section shall be
effective unless the governing body of the county submits to the voters
of the county, at a county or state general, primary or special election,
a proposal to authorize the governing body of the county to impose a tax.

2. The ballot of submission shall contain, but need not be limited to,
the following language:

Shall the county of .......... (county's name) impose a countywide sales
tax of ......... (insert amount) for a period not to exceed ..........
(insert number) years for one or more of the following: constructing a
sheriff's office, jail, and juvenile facility, county administrative and
judicial capital improvements, county park development, parking
facilities and physical improvements related thereto?

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 proposal by the qualified voters
voting thereon are in favor of the proposal, then the ordinance or order
and any amendments thereto shall be in effect. If a majority of the votes
cast by the qualified voters voting are opposed to the proposal, then the
governing body of the county shall have no power to impose the sales tax
herein authorized unless and until the governing body of the county shall
again have submitted another proposal to authorize the governing body of
the county to impose the sales tax authorized by sections 67.550 to
67.570 and such proposal is approved by a majority of the qualified
voters voting thereon. However, in no event shall a proposal pursuant to
sections 67.550 to 67.570 be submitted to the voters sooner than twelve
months from the date of the last proposal pursuant to sections 67.550 to
67.570.

3. All revenue received by a county from the tax authorized under the
provisions of sections 67.550 to 67.570 shall be deposited in a special
trust fund and shall be used solely for the construction of a jail, a
juvenile facility, a sheriff's office, county administrative and judicial
capital improvements, county park development, parking facilities and
physical improvements related thereto within such county for so long as
the tax shall remain in effect. Once the tax authorized by sections
67.550 to 67.570 is abolished or is terminated by any means, all funds
remaining in the special trust fund shall be used solely for the
maintenance of the facilities and buildings constructed with revenues
raised by the tax authorized by sections 67.550 to 67.570. Any funds in
such special trust fund which are not needed for current expenditures may
be invested by the governing body in accordance with applicable laws
relating to the investment of other county funds.

4. The tax authorized by sections 67.550 to 67.570 shall terminate five
years from the date on which such tax was initially imposed by the
county, unless sooner abolished by the governing body of the county. (L.
1982 H.B. 1035 § 1, A.L. 1987 H.B. 210, A.L. 1991 H.B. 29 merged with
S.B. 34)

1. All sales taxes collected by the director of revenue under
sections 67.550 to 67.570 on behalf of any county, less one percent for
cost of collection which shall be deposited in the state's general
revenue fund after payment of premiums for surety bonds as provided in
section 32.087, RSMo, shall be deposited with the state treasurer in a
special trust fund, which is hereby created, to be known as the "County
Construction Sales Tax Trust Fund". The moneys in the county construction
sales tax trust fund shall not be deemed to be state funds and shall not
be commingled with any funds of the state. The director of revenue shall
keep accurate records of the amount of money in the trust fund which was
collected in each county imposing a sales tax under sections 67.550 to
67.570, and the records shall be open to the inspection of officers of
the county and the public. Not later than the tenth day of each month the
director of revenue shall distribute all moneys deposited in the trust
fund during the preceding month to the county which levied the tax; such
funds shall be deposited with the county treasurer of each such county,
and all expenditures of funds arising from the county construction sales
tax trust fund shall be by an appropriation act to be enacted by the
governing body of each such county.

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

3. Except as modified in sections 67.550 to 67.570, all provisions of
sections 32.085 and 32.087, RSMo, shall apply to the tax imposed under
sections 67.550 to 67.570. (L. 1982 H.B. 1035 § 5, A.L. 1991 H.B. 29)

1. The governing body of any county of the first classification
with a population of more than eighty-two thousand inhabitants and less
than ninety thousand inhabitants may, in addition to any tourism sales
tax imposed pursuant to sections 67.671 to 67.685, by a majority vote,
impose a sales tax for the funding of museums and festivals. For purposes
of this section, the term "funding of museums and festivals" shall mean:

(1) Funding of museums operating in the county, which are registered with
the United States Internal Revenue Service as a 501(C)(3) corporation and
which are considered by the board to be tourism attractions; and

(2) Funding of organizations that are registered as 501(C)(3)
corporations which promote cultural heritage tourism including festivals
and the arts.

2. Any question submitted to the voters of such county to establish a
sales tax pursuant to this section shall be submitted in substantially
the following form:

"Shall the county of ................. (insert the name of the county)
impose a sales tax of ............... (insert rate of percent) percent to
be used to fund (museums, cultural heritage, festivals) in certain areas
of the county?"

[ ] Yes [ ] No

3. If a majority of the votes cast on the proposal by the qualified
voters voting thereon are in favor of the proposal, and the tax takes
effect pursuant to this section, the museums and festivals board
appointed pursuant to subsection 5 of this section shall determine in
what manner the tax revenue moneys will be expended, and disbursements of
these moneys shall be made strictly in accordance with directions of the
board which are consistent with the provisions of sections 67.571 to
67.577. Expenditures of these tax moneys may be made for the employment
of personnel selected by the board to assist in carrying out the duties
of the board, and the board is expressly authorized to employ such
personnel. Expenditures of these tax moneys may be made directly to
corporations pursuant to subsection 1 of this section. No such tax
revenue moneys shall be disbursed to or on behalf of any corporation,
organization or entity that is not duly registered with the Internal
Revenue Service as a 501(C)(3) organization.

4. Any sales tax imposed pursuant to this section shall be imposed at a
rate not to exceed two-tenths of one percent on receipts from the sale of
certain tangible personal property or taxable services within the county
pursuant to sections 67.571 to 67.577.

5. The governing body of any county which imposes a sales tax pursuant to
this section may establish a museums and festivals board for the purpose
of expending funds collected from any sales tax submitted and approved by
the county's voters pursuant to this section. The board shall be
comprised of six members who are appointed by the governing body of the
county from a list of candidates supplied by the chair of each of the two
major political parties of the county. The board shall be comprised of
three members from each of the two political parties. Members shall serve
for three-year terms, but of the members first appointed, one shall be
appointed for a term of one year, two shall be appointed for a term of
two years, and two shall be appointed for a term of three years. Each
member shall be a resident of the county from which he or she is
appointed. The members of the board shall not receive compensation for
service on the board, but shall be reimbursed from the tax revenue money
for any reasonable and necessary expenses incurred in service on the
board.

6. In the area of each county in which a sales tax has been imposed in
the manner provided by sections 67.571 to 67.577, every retailer within
such area shall add the tax imposed by the provisions of sections 67.571
to 67.577 to his 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.

7. In counties imposing a tax under the provisions of sections 67.571 to
67.577, 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 may authorize the use of a bracket system similar to
that authorized by the provisions of 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. (L. 2001 S.B. 323 & 230)

The governing body of any county which has adopted a sales tax
pursuant to sections 67.571 to 67.577 may submit the question of repeal
of the tax to the voters at any primary or general election. The ballot
of submission shall be in substantially the following form:

Shall the county of ....................... (insert name of county)
repeal the museum and festivals sales tax of ............... (insert rate
of percent) percent in effect in certain areas of the county?

[ ] Yes [ ] No

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. (L. 2001 S.B. 323 & 230)

The order imposing the sales tax pursuant to the provisions of
sections 67.571 to 67.577 shall impose upon all sellers within the area
wherein the tax is to be paid an additional tax on all goods subject to
tax included in chapter 144, RSMo. The amount reported and returned by
the seller shall be computed on the basis of the tax imposed by the order
as authorized by sections 67.571 to 67.577. The seller shall report and
return the amount so computed to the director of revenue. (L. 2001 S.B.
323 & 230)

On or after the effective date of any tax imposed throughout a
county pursuant to the provisions of sections 67.571 to 67.577, the
director of revenue shall be responsible for the administration,
collection, enforcement, and operation of the tax, and all provisions of
sections 32.085 and 32.087, RSMo, shall apply to the tax so imposed, the
provisions of sections 67.671 to 67.685 to the contrary notwithstanding.
An amount not to exceed one percent shall be retained by the director of
revenue for deposit in the general revenue fund to offset the costs of
collection. (L. 2001 S.B. 323 & 230)

1. The following provisions shall govern the collection of the
tax imposed by the provisions of sections 67.571 to 67.577:

(1) All applicable provisions contained in sections 144.010 to 144.510,
RSMo, governing the state sales tax and section 32.057, RSMo, the uniform
confidentiality provision, shall apply to the collection of the tax
imposed by the provisions of sections 67.571 to 67.577;

(2) All exemptions granted to agencies of government, organizations, and
persons under the provisions of sections 144.010 to 144.510, RSMo, are
hereby made applicable to the imposition and collection of the tax
imposed by sections 67.571 to 67.577.

2. The same sales tax permit, exemption certificate and retail
certificate required by sections 144.010 to 144.510, RSMo, for the
administration and collection of the state sales tax shall satisfy the
requirements of sections 67.571 to 67.577, 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 imposed by sections 67.571 to
67.577.

3. All discounts allowed the retailer pursuant to the provisions of the
state sales tax law for the collection of and for payment of taxes
pursuant to that act are hereby allowed and made applicable to any taxes
collected pursuant to the provisions of sections 67.571 to 67.577.

4. The penalties provided in section 32.057, RSMo, and sections 144.010
to 144.510, RSMo, for a violation of those acts are hereby made
applicable to violations of the provisions of sections 67.571 to 67.577.

5. For the purposes of the sales tax imposed by an order pursuant to
sections 67.571 to 67.577, all retail sales shall be deemed to be
consummated at the place of business of the retailer. (L. 2001 S.B. 323 &
230)

In any county or area of a county where a sales tax has been
imposed pursuant to sections 67.571 to 67.577, if any person is
delinquent in the payment of the amount required to be paid by him
pursuant to the provisions of sections 67.571 to 67.577 or in the event a
determination has been made against him for taxes and penalty pursuant to
the provisions of sections 67.571 to 67.577, 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 144.510, RSMo. (L. 2001 S.B.
323 & 230)

1. The governing authority of any county of the third
classification without a township form of government and with more than
sixteen thousand four hundred but less than sixteen thousand five hundred
inhabitants may impose a sales tax in an amount not to exceed one-fifth
of one percent on all retail sales made in the county which are subject
to taxation pursuant to sections 144.010 to 144.525, RSMo, to be used
solely for the funding of museums. For purposes of this section, the term
"museums" means museums operating in the county, which are registered
with the United States Internal Revenue Service as a 501(c)(3)
corporation and which are considered by the board to be a tourism
attraction. The tax authorized by this section shall be in addition to
any and all other sales taxes allowed by law, except that no sales tax
shall be imposed pursuant to this section unless the governing authority
submits to the voters of the county, at a county or state general,
primary, or special election, a proposal to authorize the governing
authority to impose the tax.

2. The ballot of submission shall contain, but need not be limited to,
the following language:

Shall the county of ............... (insert the name of the county)
impose a sales tax of ..... (insert rate of percent) percent for the
funding of museums? "Museums" means museums operating in the county,
which are registered with the United States Internal Revenue Service as a
501(c)(3) corporation and which are considered by the museum board to be
a tourism attraction.

[ ] 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 proposal by the qualified voters
voting thereon are in favor of the proposal, then the sales 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 tax. If
the proposal receives less than the required majority of votes, then the
governing authority shall have no power to impose the tax unless and
until the governing authority has again submitted another proposal to
authorize the governing authority to impose the sales tax authorized by
this section and such proposal is approved by the required majority of
the qualified voters voting thereon.

3. 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.
The director may retain an amount not to exceed one percent for deposit
in the general revenue fund to offset the costs of collection. 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
authority 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.

4. 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 pursuant to 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 pursuant to the state sales tax law 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 pursuant to this section,
or in the event a determination has been made against the person for
taxes and penalty pursuant to 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.

5. The governing authority may authorize any museum board already
existing in the county, or may establish a museum board, to expend
revenue collected pursuant to this section. In the event that no museum
board already exists, the board established pursuant to this section
shall consist of six members who are appointed by the governing authority
from a list of candidates supplied by the chair of each of the two major
political parties of the county, with three members from each of the two
parties. Members shall serve for three-year terms, but of the members
first appointed, one shall be appointed for a term of one year, two shall
be appointed for a term of two years, and two shall be appointed for a
term of three years. Each member shall be a resident of the county. The
members shall not receive compensation for service on the board, but
shall be reimbursed from the revenues collected pursuant to this section
for any reasonable and necessary expenses incurred in service on the
board. The board shall determine in what manner the revenues will be
expended, and disbursements of these moneys shall be made strictly in
accordance with this section. Expenditures may be made for the employment
of personnel selected by the board to assist in carrying out the duties
of the board, and the board is expressly authorized to employ such
personnel.

6. The governing authority may submit the question of repeal of the tax
to the voters at any county or state general, primary, or special
election. The ballot of submission shall contain, but need not be limited
to, the following language:

Shall the county of ....................... (insert name of county)
repeal the sales tax of .... (insert rate of percent) percent for the
funding of museums?

[ ] 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 proposal are in favor of repeal,
that repeal shall become effective on December thirty-first of the
calendar year in which the repeal was approved. (L. 2004 S.B. 758)

1. In addition to the sales tax permitted by sections 66.600 to
66.630, RSMo, any county of the first class having a charter form of
government and having a population of nine hundred thousand or more may
impose an additional countywide sales tax upon approval by a vote of the
qualified voters of the county. The proposal may be submitted to the
voters by the governing body of the county and shall be submitted to the
voters at the next general election upon petitions signed by a number of
qualified voters residing in the county equal to at least eight percent
of the votes cast in the county in the next preceding gubernatorial
election filed with the governing body of the county. The submission
shall include the levying of a sales tax at a rate of not to exceed two
hundred seventy-five one-thousandths of one percent on the receipts from
the sale at retail of all tangible personal property or taxable services
within the county which are also taxable under the provisions of sections
66.600 to 66.630, RSMo, and shall provide for the distribution of the
proceeds in the manner provided in either subsection 4 or subsection 5 of
this section. If either of the alternative distribution systems as
provided in subsection 4 or subsection 5 of this section is approved by
the voters, then the alternative system of distribution may not be
submitted to the voters for at least three years from the date of such
voter approval.

2. The ballot of submission shall contain, but is not limited to, the
following language:

Shall the County of ............ levy an additional sales tax at the rate
of ............. (insert rate) and distribute the proceeds in the manner
provided in ......................... (insert proper reference)
(subsection 4)(subsection 5) of section 67.581, RSMo?

Yes No

If a majority of the votes cast on the proposal by the qualified voters
voting thereon are in favor of the proposal, the additional sales tax
shall be levied and collected and the proceeds from the additional tax
shall be distributed as provided in either subsection 4 or subsection 5
of this section. If a majority of the votes cast by the qualified voters
voting thereon are opposed to the proposal, then the governing body of
the county shall have no power to impose the additional sales tax
authorized by this section unless and until a proposal for the levy of
such tax is submitted to and approved by the voters of the county.

3. The provisions of sections 66.600 to 66.630, RSMo, and sections 32.085
and 32.087, RSMo, except to the extent otherwise provided in this
section, shall govern the levy, collection, distribution and other
procedures related to an additional sales tax imposed pursuant to this
section.

4. In any county adopting an additional sales tax pursuant to the
provisions of this section, and selecting the method of distribution
provided in this subsection, the proceeds from the sales tax imposed
pursuant to this section, less one percent collection cost, shall be
distributed first to those municipalities that did not receive during the
preceding calendar year ninety-five percent of the amount the
municipality would have received by multiplying the population of the
municipality by the average per capita sales tax receipt for such county
in an amount which will bring each municipality receipt of sales tax
moneys up to ninety-five percent of the average per capita receipts from
the proceeds of the sales tax imposed pursuant to sections 66.600 to
66.630, RSMo. Any remainder of the money received from the sales tax
imposed pursuant to this section shall be distributed to all
municipalities on the ratio that the population of each municipality
bears to the total population of the county. The average per capita sales
tax distribution shall be calculated by dividing the sum of the total
sales tax revenue derived from the tax imposed pursuant to sections
66.600 to 66.630, RSMo, by the total population of the county. Population
of each municipality, of the unincorporated area of the county, and the
total population of the county shall be determined on the basis of the
most recent federal decennial census. For the purposes of this
subsection, any city, town, village or the unincorporated area of the
county shall be considered a municipality.

5. In any county adopting an additional sales tax pursuant to the
provisions of this section and selecting the method of distribution
provided in this subsection, the proceeds from the sales tax imposed
pursuant to this section, less one percent collection cost, shall be
distributed to all cities, towns and villages, and the unincorporated
areas of the county in group B and to such cities, towns and villages in
group A as necessary so that no city, town, or village in group A
receives from the combined proceeds of both the sales tax imposed
pursuant to this section and the sales tax imposed pursuant to sections
66.600 to 66.630, RSMo, less than the per capita amount received by the
cities, towns and villages and the unincorporated area of the county in
group B receives from the total proceeds from both sales taxes.

6. The governing body of any county which is imposing a sales tax under
the provisions of sections 66.600 to 66.630, RSMo, may on its own motion
and shall, upon petitions filed with the governing body of the county
signed by a number of qualified voters residing in the county equal to at
least eight percent of the votes cast in the county at the next preceding
gubernatorial election, submit to the qualified voters of the county a
proposal to change the method of distribution of sales tax proceeds from
the manner provided in subsection 2 of section 66.620, RSMo, to the
method provided in this subsection. The ballot of submission shall be in
substantially the following form:

Shall the proceeds from the county sales tax be distributed among the
county of ................ and the various cities, towns and villages
therein in the manner provided in subdivisions (1) and (2) of subsection
6 of section 67.581, RSMo, in lieu of the present manner of distribution?

Yes No

If a majority of the votes cast on the proposal by the qualified voters
of the county voting thereon are in favor of the proposal, the sales tax
imposed by the county under the provisions of sections 66.600 to 66.630,
RSMo, shall be distributed in the manner provided in this subsection and
not in the manner provided in subsection 2 of section 66.620, RSMo. If a
majority of the votes cast by the qualified voters of the county voting
thereon are opposed to the proposal, then the governing body of the
county shall have no power to order the proceeds from the sales tax
imposed pursuant to the provisions of sections 66.600 to 66.630, RSMo, in
the manner provided in this subsection in lieu of the method provided in
subsection 2 of section 66.620, RSMo, unless and until a proposal
authorizing such method of distribution is submitted to and approved by
the voters of the county. If the voters approve the change in the method
of distribution of the sales tax proceeds in the manner provided in this
subsection, the county clerk of the county shall notify the director of
revenue of the change in the method of distribution within ten days after
adoption of the proposal and shall inform the director of the effective
date of the change in the method of distribution, which shall be on the
first day of the third calendar quarter after the director of revenue
receives notice. After the effective date of the change in the manner of
distribution, the director of revenue shall distribute the proceeds of
the sales tax imposed by such county under the provisions of sections
66.600 to 66.630, RSMo, in the manner provided in this subsection in lieu
of the manner of distribution provided in subsection 2 of section 66.620,
RSMo. The proceeds of the sales tax imposed under the provisions of
sections 66.600 to 66.630, RSMo, in any county which elects to have the
proceeds distributed in the manner provided in this subsection shall be
distributed in the following manner:

(1) The proceeds from the sales taxes shall be distributed to the cities,
towns and villages in group A and to the cities, towns and villages, and
the county in group B as defined in section 66.620, RSMo, in the manner
provided in subsection 2 of section 66.620, RSMo, until an amount equal
to the total amount distributed under section 66.620, RSMo, for the
twelve-month period immediately preceding the effective date of the tax
levied pursuant to the provisions of this section has been distributed;

(2) All moneys received in excess of the total amount distributed under
section 66.620, RSMo, for the twelve-month period immediately preceding
the effective date of the tax levied pursuant to the provisions of this
section shall be distributed to all cities, towns and villages and to the
county on the basis that the population of each city, town or village,
and in the case of the county the basis that the population of the
unincorporated area of the county, bears to the total population of the
county. The average per capita sales tax distribution shall be calculated
by dividing the sum of the remaining amount of the total sales tax
revenues by the total population of the county. Population of each city,
town or village, of the unincorporated area of the county, and the total
population of the county shall be determined on the basis of the most
recent federal decennial census.

7. No municipality incorporated after the adoption of the tax authorized
by this section shall be included as other than part of the
unincorporated area of the county nor receive any share of either the
proceeds from the tax levied pursuant to the provisions of this section
or the tax levied pursuant to the provisions of sections 66.600 to
66.630, RSMo, unless, at the time of incorporation, such municipality had
a population of ten thousand or more.

8. The county sales tax imposed pursuant to this section on the purchase
and sale of motor vehicles shall not be collected and remitted by the
seller, but shall be collected by the director of revenue at the time
application is made for a certificate of title, if the address of the
applicant is within the county imposing the additional sales tax. The
amounts so collected, less one percent collection cost, shall be
deposited in the county sales tax trust fund to be distributed in
accordance with section 66.620, RSMo. The purchase or sale of motor
vehicles shall be deemed to be consummated at the address of the
applicant for a certificate of title.

9. No tax shall be imposed pursuant to this section for the purpose of
funding in whole or in part the construction, operation or maintenance of
a sports stadium, field house, indoor or outdoor recreational facility,
center, playing field, parking facility or anything incidental or
necessary to a complex suitable for any type of professional sport,
either upon, above or below the ground.

10. The director of revenue may authorize the state treasurer to make
refunds from the amounts in the trust fund and credited to any county for
erroneous payments and overpayments made, and may redeem dishonored
checks and drafts deposited to the credit of such counties. If any county
abolishes the tax, the county shall notify the director of revenue of the
action at least ninety days prior to 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 county, the director of revenue shall remit
the balance in the account to the county and close the account of that
county. The director of revenue shall notify each county of each instance
of any amount refunded or any check redeemed from receipts due the
county. (L. 1987 H.B. 210 § 2, A.L. 1991 H.B. 29 merged with S.B. 34)

1. The governing body of any county, except a county of the first
class with a charter form of government with a population of greater than
four hundred thousand inhabitants, is hereby authorized to impose, by
ordinance or order, a sales tax in the amount of up to one-half of one
percent on all retail sales made in such county which are subject to
taxation under the provisions of sections 144.010 to 144.525, RSMo, for
the purpose of providing law enforcement services for such county. The
tax authorized by this section shall be in addition to any and all other
sales taxes allowed by law, except that no ordinance or order imposing a
sales tax under the provisions of this section shall be effective unless
the governing body of the county submits to the voters of the county, at
a county or state general, primary or special election, a proposal to
authorize the governing body of the county to impose a tax.

2. The ballot of submission shall contain, but need not be limited to,
the following language:

(1) If the proposal submitted involves only authorization to impose the
tax authorized by this section the ballot shall contain substantially the
following:

Shall the county of .............. (county's name) impose a countywide
sales tax of ............. (insert amount) for the purpose of providing
law enforcement services for 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"; or

(2) If the proposal submitted involves authorization to enter into
agreements to form a regional jail district and obligates the county to
make payments from the tax authorized by this section the ballot shall
contain substantially the following:

Shall the county of .............. (county's name) be authorized to enter
into agreements for the purpose of forming a regional jail district and
obligating the county to impose a countywide sales tax of .............
(insert amount) to fund ............. dollars of the costs to construct a
regional jail and to fund the costs to operate a regional jail, with any
funds in excess of that necessary to construct and operate such jail to
be used for law enforcement purposes?

[ ] 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 proposal by the
qualified voters voting thereon are in favor of the proposal submitted
pursuant to subdivision (1) of this subsection, then the ordinance or
order and any amendments thereto shall be in effect on the first day of
the second quarter immediately following the election approving the
proposal. If the constitutionally required percentage of the voters
voting thereon are in favor of the proposal submitted pursuant to
subdivision (2) of this subsection, then the ordinance or order and any
amendments thereto shall be in effect on the first day of the second
quarter immediately following the election approving the proposal. If a
proposal receives less than the required majority, then the governing
body of the county shall have no power to impose the sales tax herein
authorized unless and until the governing body of the county shall again
have submitted another proposal to authorize the governing body of the
county to impose the sales tax authorized by this section and such
proposal is approved by the required majority of the qualified voters
voting thereon. However, in no event shall a proposal pursuant to this
section be submitted to the voters sooner than twelve months from the
date of the last proposal pursuant to this section.

3. All revenue received by a county from the tax authorized under the
provisions of this section shall be deposited in a special trust fund and
shall be used solely for providing law enforcement services for such
county for so long as the tax shall remain in effect. Revenue placed in
the special trust fund may also be utilized for capital improvement
projects for law enforcement facilities and for the payment of any
interest and principal on bonds issued for said capital improvement
projects.

4. Once the tax authorized by this section is abolished or is terminated
by any means, all funds remaining in the special trust fund shall be used
solely for providing law enforcement services for the county. Any funds
in such special trust fund which are not needed for current expenditures
may be invested by the governing body in accordance with applicable laws
relating to the investment of other county funds.

5. All sales taxes collected by the director of revenue under this
section on behalf of any county, less one percent for cost of collection
which shall be deposited in the state's general revenue fund after
payment of premiums for surety bonds as provided in section 32.087, RSMo,
shall be deposited in a special trust fund, which is hereby created, to
be known as the "County Law Enforcement Sales Tax Trust Fund". The moneys
in the county law enforcement sales tax trust fund shall not be deemed to
be state funds and shall not be commingled with any funds of the state.
The director of revenue shall keep accurate records of the amount of
money in the trust and which was collected in each county imposing a
sales tax under this section, and the records shall be open to the
inspection of officers of the county and the public. Not later than the
tenth day of each month the director of revenue shall distribute all
moneys deposited in the trust fund during the preceding month to the
county which levied the tax; such funds shall be deposited with the
county treasurer of each such county, and all expenditures of funds
arising from the county law enforcement sales tax trust fund shall be by
an appropriation act to be enacted by the governing body of each such
county. Expenditures may be made from the fund for any law enforcement
functions authorized in the ordinance or order adopted by the governing
body submitting the law enforcement tax to the voters.

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

7. Except as modified in this section, all provisions of sections 32.085
and 32.087, RSMo, shall apply to the tax imposed under this section. (L.
1987 H.B. 210 § 3, A.L. 1991 H.B. 29 merged with S.B. 34, A.L. 1997 S.B.
89 merged with S.B. 218, A.L. 2000 S.B. 894)

(2002) Senate Bill 894 provision declared unconstitutional as a violation
of the clear title requirement of Art. III, Section 23. Home Builders of
Greater St. Louis v. State, 75 S.W.3d 267 (Mo.banc).

1. The governing body of any county of the second class with a
population of more than forty thousand but less than sixty thousand and
which contains institutions operated by the department of corrections and
by the department of mental health is hereby authorized to impose, by
ordinance or order, a sales tax in the amount of one-eighth of one
percent on all retail sales made in such county which are subject to
taxation under the provisions of sections 144.010 to 144.525, RSMo. The
tax authorized by this section shall be in addition to any and all other
sales taxes allowed by law; provided, however, that no ordinance or order
imposing a sales tax under the provisions of this section shall be
effective unless the governing body of the county submits to the voters
of the county, at a county or state general, primary or special election,
a proposal to authorize the governing body of the county to impose a tax.

2. The ballot of submission shall contain, but need not be limited to,
the following language:

Shall the county of .............. (county's name) impose a countywide
sales tax of ............... (insert amount) for the purpose of providing
retirement and health care benefits for county employees and their
dependents?

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 proposal by the qualified voters
voting thereon are in favor of the proposal, then the ordinance or order
and any amendments thereto shall be in effect. If a majority of the votes
cast by the qualified voters voting are opposed to the proposal, then the
governing body of the county shall have no power to impose the sales tax
herein authorized unless and until the governing body of the county shall
again have submitted another proposal to authorize the governing body of
the county to impose the sales tax authorized by this section and such
proposal is approved by a majority of the qualified voters voting
thereon. However, in no event shall a proposal pursuant to this section
be submitted to the voters sooner than twelve months from the date of the
last proposal pursuant to this section.

3. All revenue received by a county from the tax authorized under the
provisions of this section shall be deposited in a special trust fund and
shall be used solely for providing retirement and health care benefits
for county employees and their dependents.

4. All sales taxes collected by the director of revenue under this
section on behalf of any county, less one percent for cost of collection
which shall be deposited in the state's general revenue fund after
payment of premiums for surety bonds as provided in section 32.087, RSMo,
shall be deposited in a special trust fund, which is hereby created, to
be known as the "County Employee Benefit Sales Tax Trust Fund". The
moneys in the county employee benefit sales tax trust fund shall not be
deemed to be state funds and shall not be commingled with any funds of
the state. The director of revenue shall keep accurate records of the
amount of money in the trust and which was collected in each county
imposing a sales tax under this section, and the records shall be open to
the inspection of officers of the county and the public. Not later than
the tenth day of each month, the director of revenue shall distribute all
moneys deposited in the trust fund during the preceding month to the
county which levied the tax. Such funds shall be deposited with the
county treasurer of each such county, and all expenditures of funds
arising from the county employee benefit sales tax trust fund shall be
for the provision* of retirement benefits or health care benefits for
employees of the county and their dependents and for no other purpose.

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

6. Except as modified in this section, all provisions of sections 32.085
and 32.087, RSMo, shall apply to the tax imposed under this section. (L.
1989 H.B. 323 § 1, A.L. 1991 H.B. 29)

*Word "provisions" appears in original rolls.

1. The governing body of any county of the first classification
with more than one hundred ninety-eight thousand but less than one
hundred ninety-eight thousand two hundred inhabitants is hereby
authorized to impose, by ordinance or order, a sales tax in the amount of
up to one-half percent on all retail sales made in such county which are
subject to taxation pursuant to sections 144.010 to 144.525, RSMo, for
the purpose of providing law enforcement services for such county. The
tax authorized by this section shall be in addition to any and all other
sales taxes allowed by law, except that no ordinance or order imposing a
sales tax pursuant to this section shall be effective unless the
governing body of the county submits to the voters of the county, at a
county or state general, primary, or special election, a proposal to
authorize the governing body of the county to impose a tax.

2. If the proposal submitted involves only authorization to impose the
tax authorized by this section, the ballot of submission shall contain,
but need not be limited to, the following language:

"Shall the county of .............. (county's name) impose a countywide
sales tax of ............. (insert amount) for the purpose of providing
law enforcement services for 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 proposal by the qualified voters
voting thereon are in favor of the proposal submitted pursuant to this
subsection, then the ordinance or order and any amendments thereto shall
be in effect on the first day of the second quarter immediately following
the election approving the proposal. If a proposal receives less than the
required majority, then the governing body of the county shall have no
power to impose the sales tax herein authorized unless and until the
governing body of the county shall again have submitted another proposal
to authorize the governing body of the county to impose the sales tax
authorized by this section and such proposal is approved by the required
majority of the qualified voters voting thereon. However, in no event
shall a proposal pursuant to this section be submitted to the voters
sooner than twelve months from the date of the last proposal pursuant to
this section.

3. Twenty-five percent of the revenue received by a county treasurer from
the tax authorized pursuant to this section shall be deposited in a
special trust fund and shall be used solely by a prosecuting attorney's
office for such county for so long as the tax shall remain in effect. The
remainder of revenue shall be deposited in the county law enforcement
sales tax trust fund established pursuant to section 67.582 of the county
levying the tax pursuant to this section. The revenue derived from the
tax imposed pursuant to this section shall be used for public law
enforcement services only. No revenue derived from the tax imposed
pursuant to this section shall be used for any private contractor
providing law enforcement services or for any private jail.

4. Once the tax authorized by this section is abolished or is terminated
by any means, all funds remaining in the prosecuting attorney's trust
fund shall be used solely by a prosecuting attorney's office for the
county. Any funds in such special trust fund which are not needed for
current expenditures may be invested by the governing body in accordance
with applicable laws relating to the investment of other county funds.

5. All sales taxes collected by the director of revenue pursuant to this
section on behalf of any county, less one percent for cost of collection
which shall be deposited in the state's general revenue fund after
payment of premiums for surety bonds as provided in section 32.087, RSMo,
shall be deposited in a special trust fund, which is hereby created, to
be known as the "County Prosecuting Attorney's Office Sales Tax Trust
Fund" or in the county law enforcement sales tax trust fund, pursuant to
the deposit ratio in subsection 3 of this section. The moneys in the
trust funds shall not be deemed to be state funds and shall not be
commingled with any funds of the state. The director of revenue shall
keep accurate records of the amount of money in the trusts and which was
collected in each county imposing a sales tax pursuant to this section,
and the records shall be open to the inspection of officers of the county
and the public. Not later than the tenth day of each month the director
of revenue shall distribute all moneys deposited in the trust funds
during the preceding month to the county which levied the tax; such funds
shall be deposited with the county treasurer of each such county, and all
expenditures of funds arising from either trust fund shall be by an
appropriation act to be enacted by the governing body of each such
county. Expenditures may be made from the funds for any functions
authorized in the ordinance or order adopted by the governing body
submitting the tax to the voters.

6. The director of revenue may authorize the state treasurer to make
refunds from the amounts in the trust funds and credited to any county
for erroneous payments and overpayments made, and may redeem dishonored
checks and drafts deposited to the credit of such counties. If any county
abolishes the tax, the county 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 appropriate 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 overpayments 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 of revenue
shall remit the balance in the account to the county and close the
account of that county established pursuant to this section. The director
of revenue shall notify each county of each instance of any amount
refunded or any check redeemed from receipts due the county.

7. Except as modified in this section, all provisions of sections 32.085
and 32.087, RSMo, shall apply to the tax imposed pursuant to this
section. (L. 2003 H.B. 97)

Effective 7-10-03

1. The governing body of any second class county which has a
population of at least eighty-seven thousand five hundred inhabitants but
not more than one hundred thousand inhabitants is hereby authorized to
impose, by ordinance or order, a three-eighths of one percent sales tax
on all retail sales made in such county which are subject to taxation
under the provisions of sections 144.010 to 144.525, RSMo. The tax
authorized by this section shall be in addition to any and all other
sales taxes allowed by law, provided, however, that no ordinance imposing
a sales tax under the provisions of this section shall be effective
unless the governing body of the county submits to the voters of the
county, at a county or state general, primary or special election, a
proposal to authorize the governing body of the county to impose a tax.

2. The ballot of submission shall contain, but need not be limited to,
the following language:

Shall the county of ................... (county's name) impose a
countywide sales tax of .............. (insert amount) for a period not
to exceed ............... (insert number) years for the purpose of
constructing facilities to be used as a sheriff's office, jail, and
juvenile facility, and for the purpose of constructing a police
department-fire department communications center and such other law
enforcement facilities as agreed upon by the county of ...............
(county's name) and the city of ................ (city's name), to be
leased to such city by such 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 proposal by the qualified voters
voting thereon are in favor of the proposal, then the ordinance or order
and any amendments thereto shall be in effect. If a majority of the votes
cast by the qualified voters voting are opposed to the proposal, then the
governing body of the county shall have no power to impose the sales tax
herein authorized unless and until the governing body of the county shall
again have submitted another proposal to authorize the governing body of
the county to impose the sales tax authorized by sections 67.590 to
67.594, and such proposal is approved by a majority of the qualified
voters voting thereon. However, in no event shall a proposal pursuant to
sections 67.590 to 67.594 be submitted to the voters sooner than twelve
months from the date of the last proposal pursuant to sections 67.590 to
67.594.

3. All revenue received by a county from the tax authorized under the
provisions of sections 67.590 to 67.594 shall be deposited in a special
trust fund and shall be used solely for the construction of a jail, a
juvenile facility, and a sheriff's office within such county, and for the
construction of a police department-fire department communications center
and such other law enforcement facilities as agreed upon by the county
and the city, for so long as the tax shall remain in effect. Once the tax
authorized by sections 67.590 to 67.594 is abolished or is terminated by
any means, all funds remaining in the special trust fund shall be used
solely for the maintenance of the facilities and buildings constructed
with revenues raised by the tax authorized by sections 67.590 to 67.594.
Any funds in such special trust fund which are not needed for current
expenditures may be invested by the governing body in accordance with
applicable laws relating to the investment of other county funds.

4. The tax authorized by sections 67.590 to 67.594 shall terminate five
years from the date on which such tax was initially imposed by the
county, unless sooner abolished by the governing body of the county.

5. Except as modified in sections 67.590 to 67.594, all provisions of
sections 32.085 and 32.087, RSMo, shall apply to the tax imposed under
this section. (L. 1983 H.B. 852 § 1, A.L. 1991 H.B. 29)

1. All sales taxes collected by the director of revenue under
sections 67.590 to 67.594 on behalf of any county, less one percent for
cost of collection which shall be deposited in the state's general
revenue fund after payment of premiums for surety bonds as provided in
section 32.087, RSMo, shall be deposited with the state treasurer in a
special trust fund, which is hereby created, to be known as the "County
Correctional Facility Sales Tax Trust Fund". The moneys in the county
correctional facility sales tax trust fund shall not be deemed to be
state funds and shall not be commingled with any funds of the state. The
director of revenue shall keep accurate records of the amount of money in
the trust fund which was collected in each county imposing a sales tax
under sections 67.590 to 67.594, and the records shall be open to the
inspection of officers of the county and the public. Not later than the
tenth day of each month the director of revenue shall distribute all
moneys deposited in the trust fund during the preceding month to the
county which levied the tax; such funds shall be deposited with the
county treasurer of each such county, and all expenditures of funds
arising from the county correctional facility sales tax trust fund shall
be by an appropriation act to be enacted by the governing body of each
such county.

2. The director of revenue may authorize the state treasurer to make
refunds from the amounts in the trust fund and credited to any county for
erroneous payments and overpayments made, and may redeem dishonored
checks and drafts deposited to the credit of such counties. If any county
abolishes the tax, the county shall notify the director of revenue of the
action at least ninety days prior to 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 county, the director of revenue shall
authorize the state treasurer to remit the balance in the account to the
county and close the account of that county. The director of revenue
shall notify each county of each instance of any amount refunded or any
check redeemed from receipts due the county. (L. 1983 H.B. 852 § 5, A.L.
1991 H.B. 29)

1. In each constitutional charter city not within a county and
each constitutional charter county adjoining such city there is hereby
established a "Regional Convention and Visitors Commission", to consist
of eleven members, five of whom shall be appointed by the chief executive
of the city and six of whom shall be appointed by the chief executive of
the county. Of the members so appointed, two members appointed by the
county executive and only two members and one member appointed by the
city executive and only one member shall be representatives of the hotel
and motel industry, one member appointed by the city executive shall be a
representative of the restaurant industry, and one member appointed by
the city executive shall be a representative from a major tourist
attraction. Of the members first appointed, two members and only two
members appointed by the city executive and two members appointed by the
county executive shall be appointed for a term of three years, two
members appointed by the city executive and two members appointed by the
county executive shall be appointed for a term of two years, and one
member appointed by the city executive and two members appointed by the
county executive shall be appointed for a term of one year. Thereafter,
each member appointed shall serve a four-year term. The chief executive
of the city and the chief executive of the county shall designate, in
alternate years, one of the members appointed by him to be chairman. All
members shall serve without compensation. Any vacancy shall be filled by
the respective chief executive officer. The commission shall elect its
own treasurer, secretary and such other officers as it deems necessary
and expedient, and it may make such rules, regulations, and bylaws
consistent with sections 67.601 to 67.626 to effectuate its purposes as
it deems necessary.

2. Any provision of subsection 1 of this section to the contrary
notwithstanding, the terms of all members of the regional convention and
visitors commission established by subsection 1 of this section shall
terminate August 28, 1991. Thereafter, such regional convention and
visitors commission shall consist of eleven members, five of whom shall
be appointed by the chief executive of the city with the approval of the
governing body of the city, five of whom shall be appointed by the chief
executive of the county, and one of whom shall be appointed by the
governor from a panel of three nominees submitted jointly by the city
executive and the county executive and who shall serve as chairman. Of
the members so appointed not less than three members appointed by the
county executive and not less than three members appointed by the city
executive* shall be individuals actively engaged in the hotel and motel
industry and one member appointed by the city executive shall be a
representative of the restaurant industry. Of the members first
appointed, two members appointed by the city executive and two members
appointed by the county executive shall be appointed for a term of three
years, two members appointed by the city executive and two members
appointed by the county executive shall be appointed for a term of two
years, and one member appointed by the city executive and one member
appointed by the county executive shall be appointed for a term of one
year. Thereafter, each member appointed by the city executive or the
county executive shall serve a four-year term. The member appointed by
the governor shall serve a two-year term. All members shall serve without
compensation. Any vacancy shall be filled by the respective chief
executive officer. The commission shall elect its own treasurer,
secretary and such other officers as it deems necessary and expedient,
and it may make such rules, regulations and bylaws consistent with
sections 67.601 to 67.626 to effectuate its purposes as it deems
necessary.

3. In the event the state of Missouri or the city or the county fails to
make any appropriation or to pay any rents, fees or charges provided in
any lease among the regional convention and sports complex authority
established by section 67.650 and the state of Missouri, the city and the
county, of a facility of such authority with respect to which the
regional convention and visitors commission has contracted to provide
operations or management services, the member of the regional convention
and visitors commission appointed by the governor, if the state of
Missouri has failed to make such appropriation or to pay such rents, fees
or charges, and the members of such commission appointed by the chief
executive of the city or county, if the city or county, as applicable,
has failed to make such appropriation or to pay such rents, fees or
charges, shall be disqualified from voting on any matter, action or
resolution to come before such commission, and from participating in any
of the business of such commission, so long as any such failure
continues. If less than a majority of the members then appointed are
thereby qualified to vote, the members that remain qualified to vote
shall constitute a quorum and any action of the commission which is
approved by a majority of such qualified members shall be binding upon
the commission. (L. 1984 S.B. 709 § 2, A.L. 1988 S.B. 424, A.L. 1991 S.B.
373)

*Word "members" appears here in original rolls.

For purposes of sections 67.601 to 67.626, the following terms
mean:

(1) "Business", any activity engaged in by any person, or caused to be
engaged in by him, with the object of gain, benefit or advantage, either
direct or indirect, and the classification of which business is of such a
character as to be subject to the terms of sections 67.601 to 67.626;

(2) "City", a constitutional charter city not within a county;

(3) "Commission", the regional convention and visitors commission created
in section 67.601;

(4) "County", a constitutional charter county adjoining a constitutional
charter city not within a county;

(5) "District", the regional cultural and performing arts development
district created in section 67.627;

(6) "Hotel and motel industry", the group of enterprises actively engaged
in the business of operating lodging facilities for transient guests;

(7) "Person", any individual, firm, copartnership, joint venture,
association, corporation whether municipal or private and whether
organized for profit or not, estate, trust, business trust, receiver or
trustee appointed by any state or federal court, syndicate, or any other
group or combination acting as a unit;

(8) "Transient guest", a person who occupies a room or rooms in a hotel
or motel for thirty-one days or less during any calendar quarter. (L.
1984 S.B. 709 § 1, A.L. 1988 S.B. 424, A.L. 1991 S.B. 373)

Each regional convention and visitors commission is empowered to:

(1) Develop and execute plans, policies, and programs exclusively to
promote convention and tourist business within the area of the city and
county involved;

(2) Cooperate and act jointly with other agencies, bureaus, boards, and
associations to promote conventions and tourist business within the area
of the city and county involved;

(3) Contract with any public or private agency, individual, partnership,
association, corporation or other legal entity for the furnishing of
services and supplies for promotion of convention and tourist business
within the city and county involved;

(4) Lease and sublease, for a period not to exceed forty years, contract
to bear* the cost of operating an existing convention center, including
any adjoining southern or eastward expansion thereof, and to operate such
facilities; and to provide services to visitors to the area of the city
and county involved;

(5) Develop, devise, promote, fund or contribute to the support of
advertising and public relations campaigns designed or intended to
promote conventions and tourism in the area of the city and county
involved, or parts thereof;

(6) Contract for, or exact, a charge from any person in connection with
the use, enjoyment, purchase, license, or lease of any property or
facility operated under lease by the commission, or any activity,
exhibit, function, or personnel of the commission;

(7) Appoint a director and necessary assistants, to fix their
compensation and to remove such appointees;

(8) Execute contracts and sue and be sued;

(9) Contract with the county and city, or any convention and visitors
bureau thereof, involved to allow such county or city, or any convention
and visitors bureau thereof, to pay over to the commission the proceeds
of any convention and tourism tax or gross receipts tax on hotels and
motels imposed by such county or city for the purpose of promoting
conventions and tourism, or providing and maintaining facilities therefor
or sales tax on the amount of sales or charges for rooms paid by
transient guests of hotels and motels imposed by such county or city
pursuant to section 67.657;

(10) Contract with any public or private agency, individual, partnership,
association, corporation or other legal entity to provide for limitations
on marketing or use or both of the facilities referred to in subdivision
(4) of this section or other special purpose civic facilities for
assembly, display and entertainment which are owned, leased or operated,
in whole or in part, by the city or the county. (L. 1984 S.B. 709 § 3,
A.L. 1991 S.B. 373)

*Words "and bear" appear here in original rolls.

All decisions of a regional convention and visitors commission
shall be by majority of the commissioners except:

(1) Approval of the annual budget for such commission;

(2) Decisions on proposals for the execution of any lease;

(3) Decisions on proposals for capital expenditures by such commission;
which decisions shall have the affirmative votes of at least three of the
members of the commission appointed by the chief executive of the county
involved, and the affirmative votes of at least three of the members of
the bureau appointed by the chief executive of the city involved. (L.
1984 S.B. 709 § 4)

Effective 5-15-84

The legislative authority of any city or county in which property
of a regional convention and visitors commission is situated shall have
the power to enact ordinances imposing suitable penalties for the
punishment of persons committing injury upon the properties of the
commission, or the grounds thereof. (L. 1984 S.B. 709 § 5)

Effective 5-15-84

1. Each regional convention and visitors commission shall, before
the second Monday in October, make an annual report to the chief
executive officers and governing bodies of the city and county,
respectively, and to the general assembly stating the condition of the
commission on the first day of July of that year, and the various sums of
money received and distributed by it during the preceding calendar year.
The fiscal year for each regional convention and visitors commission
shall begin on the first day of July and end on the thirtieth day of June
of the following calendar year.

2. Before the close of the first fiscal year of such commission, and at
the close of every third fiscal year thereafter, the chief executives of
the city and county, jointly, shall appoint one or more certified public
accountants, who shall annually examine the books, accounts, and vouchers
of the regional convention and visitors commission, and who shall make
due report thereof to the chief executives and the board of the district.
The commission shall produce and submit to the accountants for
examination all books, papers, documents, vouchers, and accounts of their
office belonging or pertaining to the office, and shall in every way
assist the accountants in their work. In the report to be made by the
accountants they may make any recommendation they deem proper as to the
business methods of the officers and employees. A reasonable compensation
for the services of the accountants shall be paid by the commission. (L.
1984 S.B. 709 § 6, A.L. 1995 H.B. 414)

1. The commission, by a vote of three members appointed by the
chief executive officer of the county and three members appointed by the
chief executive officer of the city, may submit to the voters of such
city and such county a tax not to exceed three and three-fourths percent
on the amount of sales or charges for all sleeping rooms paid by the
transient guests of hotels and motels situated within the city and county
involved, and doing business within such city and county. Upon the
written request of the regional convention and visitors commission to the
respective election officials of such city and county, such election
officials shall submit a proposition to the voters of such city and
county at the next general or primary election for the election of state
officers. Such election officials shall give legal notice as provided in
chapter 115, RSMo.

2. Such proposition shall be submitted to the voters in substantially the
following form at such election:

Shall a sales tax of . . . . . percent on the amount of sales or charges
for all rooms paid by the transient guests of hotels and motels be levied
in the regional cultural and performing arts district of the city of . .
. . . . and the county of . . . . . to provide funds for the promotion of
regional convention and tourism and cultural and performing arts
development?

YES NO

3. In the event that a majority of the voters voting on such proposition
in such city and a separate majority of the voters voting on such
proposition in such county at such election approve such proposition,
then such sales tax shall be in full force and effect as of the first day
of the calendar quarter following the calendar quarter in which the
election was held.

4. The results of an election held under this section shall be certified
by the election officials of the city and county, respectively, to the
commission not more than thirty days after the day on which such election
was held. The cost of such election shall be borne by the city and
county, respectively, as provided by law.

5. In the event a tax is lawfully imposed by a regional convention and
visitor commission under sections 67.601 to 67.626:

(1) No gross receipts tax on hotels or motels shall be levied or
collected by the city involved so long as the tax imposed under sections
67.601 to 67.626 remains in effect;

(2) No convention and tourism tax, the proceeds of which are to be paid
into a convention and tourism fund pursuant to section 66.390, RSMo,
shall be levied or collected by the county involved so long as the tax
imposed under sections 67.601 to 67.626 remains in effect.

6. If a tax is imposed by a regional convention and visitor commission
under sections 67.601 to 67.626, the commission shall have the authority
to collect a penalty of one percent and interest not to exceed two
percent per month on unpaid taxes which shall be considered delinquent
thirty days after the last day of each quarter. (L. 1984 S.B. 709 § 7,
A.L. 1985 S.B. 411, A.L. 1988 S.B. 424)

1. Except as otherwise provided in subsection 2 of this section,
the revenues received from the tax authorized in section 67.619 shall be
used in furtherance of the commission's powers set forth in section
67.607.

2. The regional convention and visitors commission shall set aside and
allocate for the use of the regional cultural and performing arts
development district established in section 67.627 an amount equal to,
but not greater than, four-fifteenths of the total revenues received from
the tax authorized in section 67.619. (L. 1984 S.B. 709 § 8)

Effective 5-15-84

1. On and after the effective date of any tax authorized under
the provisions of section 67.619, each regional convention and visitors
commission may adopt one of the two following provisions for the
collection and administration of the tax:

(1) Any regional convention and visitors commission may enter into
agreements with the license collector of any constitutional charter city
not within a county and the collector of revenue of each constitutional
charter county adjoining such city for the purpose of collecting the tax
authorized in section 67.619. The tax to be collected by the license
collector and collector of revenue shall be remitted to the regional
convention and visitors commission not later than thirty days following
the end of any calendar quarter. In the event such agreements are entered
into, the governing bodies of the city not within a county and the
constitutional charter county adjoining the city shall adopt rules and
regulations for the collection and administration of the tax.

(2) Any regional convention and visitors commission may enter into an
agreement with the director of revenue of the state of Missouri for the
purpose of collecting the tax authorized in section 67.619. In the event
any regional convention and visitors commission enters into an agreement
with the director of revenue of the state of Missouri for the collection
of the tax authorized in section 67.619, the director of revenue shall
perform all functions incident to the administration, collection,
enforcement, and operation of such tax, and the director of revenue shall
collect the additional tax authorized under the provisions of section
67.619. The tax authorized under the provisions of section 67.619 shall
be collected and reported upon such forms and under such administrative
rules and regulations as may be prescribed by the director of revenue,
and the director of revenue shall retain not less than one percent nor
more than three percent for cost of collection.

2. The director of revenue of the state of Missouri is hereby authorized
to enter into agreements with political subdivisions to collect on behalf
of such political subdivisions taxes levied by such political
subdivisions. (L. 1984 S.B. 709 § 9)

Effective 5-15-84

1. Every person receiving any payment or consideration upon the
use of any sleeping room from the transient guest or guests of any hotel
or motel, subject to the tax imposed by the provisions of sections 67.601
to 67.626, is exercising the taxable privilege of operating or managing a
business subject to the provisions of sections 67.601 to 67.626 and is
subject to the tax authorized by section 67.619. Such person shall be
responsible not only for the collection of the amount of the tax imposed
on the business to the extent possible under the rules and regulations
promulgated by the commission pursuant to the provisions of sections
67.601 to 67.626, but shall, on or before the last day of the month
following each calendar quarterly period of three months, make a return
to the commission or its designated collector showing the gross receipts
and the amount of tax levied pursuant to section 67.619 for the preceding
quarter, and shall remit with such return, the tax so levied.

2. The person operating or managing the business described in subsection
1 of this section shall collect the tax from the transient guest or
guests to the extent possible under the provisions of sections 67.601 to
67.626, but the inability to collect any part or all of the tax does not
relieve that person of the obligation to pay to the commission the tax
imposed by section 67.619.

3. It shall be unlawful for any person to advertise or hold out or state
to the public or to any transient guest, directly or indirectly, that the
tax or any part thereof imposed by section 67.619, and required to be
collected by that person, will be absorbed by that person, or anyone on
behalf of that person, or that it will not be separately stated and added
to the price of the sleeping room, or if added, that it or any part
thereof will be refunded.

4. Any person operating or managing a business who owes any tax, penalty
or interest, or is required to file any report with the commission, shall
notify the commission in writing at least ten days prior to any sale of
the entire business or the entire assets or property of the business, or
a major part thereof. Such notice shall include the name of the business,
the name of the owner of the business, the name of the person collecting
the tax at the time of the notice, the name of the purchaser, and the
intended date of purchase. A purchaser of such business, assets or
property who takes with notice of any delinquent tax or with notice of
noncompliance with this section takes subject to any tax, penalty or
interest owed by the seller.

5. The commission shall have the power to bring a civil action in any
court of competent jurisdiction to enjoin the operation of the business
of any person or the successor-in-interest to any person operating or
managing the same business, which business gave rise to any tax, penalty
or interest which is unpaid or to enjoin the operating or managing of any
such business whose owners or successors-in-interest are operating or
managing in violation of the provisions of sections 67.601 to 67.626. The
courts shall expedite the hearing on the merits of any such action and
shall not require the commission to post a bond pending such hearing. (L.
1988 S.B. 424)

1. In any case in which any tax, interest or penalty imposed
under sections 67.601 to 67.626 is not paid when due, the commission or
its designated agent may file for record in the recorder's office of the
city or the county where the business giving rise to the tax, interest or
penalty is located, or in which the person owing the tax, interest or
penalty resides, a notice of lien specifying the amount of tax, interest
or penalty due and the name of the person liable for the same. From the
time of filing any such notice, the amount of the tax specified in such
notice shall have the force and effect of the lien of a judgment against
the person named in the notice of lien and against the personal property
of the business of such person for the amount specified in such notice.

2. Such lien may be released by filing for record in the office of the
recorder where the lien was originally filed a release of the lien
executed by a duly authorized agent of the commission upon payment of the
tax, interest and penalty due, or upon receipt by the commission of
security sufficient to secure payment thereof, or by final judgment
holding such lien to have been erroneously imposed.

3. Each recorder shall receive a fee of three dollars for the filing of
each notice of lien and a fee of one dollar and fifty cents for each
release of lien filed for record. Such amounts shall be paid from funds
collected by the commission. The commission is authorized to collect an
additional penalty from each taxpayer equal to the cost of filing a
notice of lien or release with respect to such taxpayer.

4. Any person violating any of the provisions of sections 67.601 to
67.626 shall be deemed guilty of a class D misdemeanor. (L. 1988 S.B. 424)

There is hereby created a "Regional Cultural and Performing Arts
Development District" comprising any constitutional charter city not
located within a county and any constitutional charter county adjoining
such city. Such regional cultural and performing arts development
district is created for the public purpose of promoting, encouraging, and
fostering the arts and cultural institutions and activities within its
boundaries, and shall be deemed to be a public corporation acting in a
governmental capacity. (L. 1984 S.B. 709 § 11)

Effective 5-15-84

For purposes of sections 67.628 to 67.636, the term:

(1) "City" means a constitutional charter city not within a county;

(2) "Commission" means the regional cultural and performing arts
development commission created in section 67.629;

(3) "County" means a constitutional charter county adjoining a
constitutional charter city not within a county;

(4) "District" means the regional cultural and performing arts
development district created in section 67.627. (L. 1984 S.B. 709 § 10)

Effective 5-15-84

1. The affairs of the regional cultural and performing arts
development district shall be managed by a commission to be known as the
"Regional Cultural and Performing Arts Development Commission", which
shall consist of fifteen members, seven of whom shall be appointed by the
chief executive of the city, and eight of whom shall be appointed by the
chief executive of the county. Of the members first appointed, two
members from the city and two members from the county shall be appointed
for a term of four years, two members from the city and two members from
the county shall be appointed for a term of three years, two members from
the city and two members from the county shall be appointed for a term of
two years, one member from the city and two members from the county shall
be appointed for a term of one year. Thereafter, members appointed shall
serve a four-year term. The chief executive officer of the city and the
chief executive of the county shall designate in alternate years one of
the members appointed by him to be chairman.

2. All members of the regional cultural and performing arts development
commission shall reside within the district throughout their service, and
shall serve without compensation. Any vacancy shall be filled by the
respective chief executive who appointed the membership vacated. The
commission shall elect its own secretary and such other officers as it
deems necessary and expedient, and it may make such rules, regulations,
and bylaws consistent with its purpose.

3. Each regional cultural and performing arts development commission is
empowered to:

(1) Develop and implement plans, policies and programs to promote,
encourage and foster the arts and cultural institutions and activities
within the district;

(2) Cooperate and act jointly with other agencies, bureaus, boards,
association or corporation, or other legal entity to promote, encourage
and foster the arts and cultural institutions and activities within the
district;

(3) Contract with any public or private agency, individual, partnership,
association, corporation or other legal entity for the furnishing of
services and supplies to promote, encourage and foster the arts and
cultural institutions and activities within the district;

(4) Accept grants and donations from public or private entities to
promote, encourage and foster the arts and cultural institutions and
activities within the district;

(5) Fund or make grants in aid of public or private entities for the
purpose of promoting, encouraging and fostering the arts and cultural
institutions and activities within the district;

(6) Appoint a director and necessary assistants, to fix their
compensation and to remove such appointees;

(7) Execute contracts and sue and be sued.

4. All decisions of a regional cultural and performing arts development
commission shall be by majority of the commissioners.

5. As used in this section, the term "cultural institution" shall include
institutions dedicated to the preservation of historic structures. (L.
1984 S.B. 709 § 12)

Effective 5-15-84

The legislative authority of any city or county in which any
property of a regional cultural and performing arts development district
is situated shall have the power to enact ordinances imposing suitable
penalties for the punishment of persons committing injury upon such
district's property. (L. 1984 S.B. 709 § 13)

Effective 5-15-84

1. No more than fifteen percent of the annual revenues of the
commission shall be used for administrative or staffing expenses.

2. No funds raised through the imposition of a three and three-fourths
percent room tax provided for in section 67.619 may be used to promote,
fund, or contribute to the support of any institution receiving funds
from taxes levied upon real and personal property under the provisions of
chapter 184, RSMo. (L. 1984 S.B. 709 § 14)

Effective 5-15-84

1. Each regional cultural and performing arts development
commission shall, before the second Monday in April, make an annual
report to the chief executive officers and the governing bodies of the
city and county, respectively, and to the general assembly stating the
condition of the commission on the first day of January of that year, and
the various sums of money received and distributed by it during the
preceding calendar year.

2. Before the close of the first fiscal year of such commission, and at
the close of every other fiscal year thereafter, the chief executives of
the city and county, jointly, shall appoint one or more certified public
accountants, who shall annually examine the books, accounts, and vouchers
of the commission, and who shall make due report thereof to the chief
executives and to the commission. The commission shall produce and submit
to the accountants for examination all books, papers, documents,
vouchers, and accounts of their office belonging or pertaining to the
office, and shall in every way assist the accountants in their work. In
the report to be made by the accountants they may make any recommendation
they deem proper as to the business methods of the officers and
employees. A reasonable compensation for the services of the accountants
shall be paid by the commission. (L. 1984 S.B. 709 § 15)

Effective 5-15-84

As used in sections 67.638 to 67.645, the following terms mean:

(1) "City", a city with a population of three hundred fifty thousand or
more inhabitants, located wholly or partially within a first class county
with a charter form of government which does not adjoin a city not within
a county or a charter city located in a first class county;

(2) "Convention and sports complex fund", the fund established by a
county or city pursuant to the provisions of sections 67.638 to 67.645,
for the purposes of developing, maintaining or operating within its
jurisdiction, sports, convention, exhibition or trade facilities;

(3) "County", a first class county, other than a first class county with
a charter form of government which adjoins a city not within a county;

(4) "Governing body", the county commission or other governing body
charged with governing the county or the city council charged with
governing the city. (L. 1989 S.B. 295 & 312 § 1)

Each county and each city, as defined by section 67.638, is
authorized to establish, by ordinance or order of the county or city
governing body, a "Convention and Sports Complex Fund", for the purposes
of developing, maintaining or operating within its jurisdiction, sports,
convention, exhibition or trade facilities, which fund shall be separate
from the general funds of such county or city, but which shall be subject
to the provisions of the charter of such county or city. (L. 1989 S.B.
295 & 312 § 2)

1. The general assembly may annually appropriate up to three
million dollars from the state general revenue fund to each convention
and sports complex fund created pursuant to section 67.639, provided that
for an existing sports facility located in a first class county with a
charter form of government which contains part of a city having a
population of three hundred fifty thousand inhabitants or more or any
city with a population greater than three hundred fifty thousand, located
in more than one county, such county or city has entered into a contract
or lease with a professional sports team affiliated with or franchised by
the National Football League, the National Basketball Association, the
National Hockey League, or the American League or the National League of
Major League Baseball. No moneys shall be transferred pursuant to this
section to the benefit of a sports complex for a county in any year
unless each professional sports team which leases playing facilities
within the county continue to lease the same playing facilities which
were leased on August 28, 1989. Each convention and sports complex fund
shall be administered by the county or city and used to carry out the
provisions of sections 67.638 to 67.645.

2. Each city or county which has a convention and sports complex fund
established pursuant to the laws of this state which administers a
convention and sports complex fund, prior to receipt of any
appropriations pursuant to this section shall enact or promulgate
ordinances, or rules and regulations which provide, pursuant to the terms
and provisions of section 70.859, RSMo, for the purchase of goods and
services and for construction of capital improvements for the sports
complex. In no event shall more than three million dollars be transferred
from the state to any one such convention and sports complex fund in any
fiscal year pursuant to this section, and in no event shall any moneys be
transferred from the state to any convention and sports complex fund for
the planning, development, construction, maintenance or operation of any
facility after June 30, 1999. Only one such transfer of state funds shall
be made to any convention and sports complex fund after June 30, 1997,
provided that any convention and sports complex fund which was
appropriated state moneys prior to July 1, 1997, for the construction,
maintenance or operation of a facility shall continue to receive state
moneys, subject to appropriation.

3. This section shall not become effective unless and until the
applicable county or the applicable city which has created a convention
and sports complex fund has commenced paying into the convention and
sports complex fund amounts at a rate sufficient for the county or city
to contribute the sum of three million dollars per calendar year, except
that this section shall become effective with respect to any first class
county not having a charter form of government on August 28, 1989, and
with respect to any charter city located in a first class county not
having a charter form of government at the time at which such county or
city has commenced paying any moneys into its convention and sports
complex fund. The appropriations made pursuant to subsection 1 of this
section to any convention and sports complex fund shall not exceed the
amounts contributed by the county or city to the fund. The county or
city's proportional amount specified in this section may come from any
source. Once the county or city has commenced paying such appropriate
proportional amounts into its convention and sports complex fund, the
county or city shall so notify the state treasurer and the director of
revenue and, thereafter, subject to annual appropriation, transfers shall
commence and continue each month pursuant to this section until such
monthly transfers are made for thirty years. Moneys appropriated from
general revenue shall not be expended until such first class charter
county or a city located in such first class charter county has paid
three million dollars into its fund, or until such first class county not
having a charter form of government or until such charter city within a
first class county not having a charter form of government has commenced
payment of moneys into its fund. (L. 1989 S.B. 295 & 312 § 3, A.L. 1996
H.B. 1237)

Nothing contained in sections 67.638 to 67.645 shall impair the
powers of any county, municipality or other political subdivision to
acquire, own, operate, develop or improve any facility of the type which
it may be otherwise empowered to acquire, own, operate, develop or
improve. (L. 1989 S.B. 295 & 312 § 4)

The county or city shall, before the second Monday in April, make
an annual report to the general assembly stating the condition of its
convention and sports complex fund on the first day of January of that
year, and the various sums of money received by the county or city into
that fund and distributed by the county or city from that fund during the
preceding calendar year, except that after the second year of operation
and each year thereafter such report to the general assembly shall be
made in January. The county or city shall employ a certified public
accountant to conduct a biennial audit of all accounts and transactions
of the convention and sports complex fund and may compensate such
accountants out of the funds. (L. 1989 S.B. 295 & 312 § 5)

In each city not within a county and in each first class county
with a charter form of government which adjoins such city not within a
county there is hereby established a joint "Regional Convention and
Sports Complex Authority". (L. 1988 H.B. 1144)

CROSS REFERENCE: Sports complex authority, Jackson County, RSMo 64.920

(1991) Where any benefits to private persons under statutes are
incidental and do not take away from primary purpose of legislation to
increase convention and sports activity in area, the agreement entered
into pursuant to statutes does not violate constitutional provision
prohibiting general assembly from granting money or lending credit to
private persons or corporations. Rice v. Ashcroft, 831 S.W.2d 206 (Mo.
App. W.D.).

As used in sections 67