94.1000. Medically indigent sales tax authorized for St. Louis--ballot contents--director of revenue duties--rate of tax--medical indigence sales tax fund.
Medically indigent sales tax authorized for St. Louis--ballotcontents--director of revenue duties--rate of tax--medical indigencesales tax fund.
94.1000. 1. The governing body of any city not within a county ishereby authorized to impose, by ordinance or order, a sales tax on allretail sales which are subject to taxation under the provisions of sections144.010 to 144.525, RSMo, for the purpose of funding medical care for themedically indigent. For the purposes of this section, the term "medicallyindigent" shall mean those individuals and families who do not haveemployer-sponsored health insurance, coverage under the Medicaid orMedicare programs, or income levels, as determined by the city imposing thetax, sufficient to purchase adequate health insurance coverage. The taxauthorized by this section shall be in addition to any and all other salestaxes allowed by law. The ordinance or order shall become effective afterthe governing body of the city shall submit to the voters of that city aproposal to authorize the tax.
2. The ballot of submission shall contain, but need not be limitedto, the following language:
Shall the city of .................(name of city) impose a sales taxof ................(insert amount) for the purpose of funding medical carefor the medically indigent?
â ã YES â ã 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 boxopposite "NO".
If a majority of the votes cast on the proposal by the qualified votersvoting thereon are in favor of the proposal, then the ordinance or ordershall be in effect, beginning the first day of the second calendar quarterfollowing its adoption. If a majority of the votes cast by the qualifiedvoters voting are opposed to the proposal, then the governing body of thecity shall have no power to impose the sales tax authorized in this sectionunless and until the governing body of the city shall again have submittedanother such proposal and the proposal is approved by the requisitemajority of the qualified voters voting thereon. However, in no eventshall a proposal pursuant to this section be submitted to the voters soonerthan twelve months from the date of the last proposal submitted pursuant tothis section.
3. After the effective date of any tax imposed under the provisionsof this section, the director of revenue shall perform all functionsincident to the administration, collection, enforcement, and operation ofthe tax in the same manner as provided in sections 94.500 to 94.550, andthe director of revenue shall collect in addition to the sales tax for thestate of Missouri the additional tax authorized under the authority of thissection. The tax imposed pursuant to this section and the tax imposedunder the sales tax law of the state of Missouri shall be collectedtogether and reported upon such forms and under such administrative rulesand regulations as may be prescribed by the director of revenue. Except asmodified in this section, all provisions of sections 32.085 and 32.087,RSMo, shall apply to the tax imposed under this section.
4. The sales tax may be approved at a rate of one-eighth of onepercent, one-fourth of one percent, three-eighths of one percent, one-halfof one percent, five-eighths of one percent, three-fourths of one percent,seven-eighths of one percent, or one percent of the receipts from the saleat retail of all tangible personal property and taxable services at retailwithin any city adopting such tax, if such property and services aresubject to taxation by the state of Missouri under the provisions ofsections 144.010 to 144.525, RSMo.
5. All revenue generated from the tax authorized under the provisionsof this section shall be deposited into the "Medical Indigence Sales TaxFund", which is hereby created in the state treasury. The fund moneysshall be distributed to the city from which the revenue was generated forthe sole purpose of funding medical care for the medically indigent, asthat term is defined in this section. Once the tax authorized by thissection is abolished or terminated by any means, all funds remaining in thefund shall be used solely for that purpose.
(L. 1997 S.B. 21 § 1)Effective 7-7-97