393.302. Tax on energy consumption, ordinance imposing tax, ballot measure required.
Tax on energy consumption, ordinance imposing tax, ballot measurerequired.
393.302. Notwithstanding the provisions of section 393.299, apolitical subdivision may by ordinance impose a tax upon persons who use orconsume gas, electricity or energy services within such politicalsubdivision but who take title to such gas, electricity or energy servicesoutside of that political subdivision. Any person liable for the tax underthis section, upon proof that such person has paid a tax in another stateor political subdivision with respect to a charge for the sale or transferof such gas, electricity or energy services, shall be allowed a creditagainst the tax authorized by this section, to the extent of the amount ofthe tax legally due and paid in the other state or political subdivisionwith respect to such charge. The tax shall be measured by all charges forgas, electricity or energy services by the person using or consuming thegas, electricity or energy services at a rate equal to the rate of theapplicable business license tax, as authorized in section 66.300, RSMo,section 71.610, RSMo, section 92.045, RSMo, section 94.110 or 94.360, RSMo,or the applicable franchise fee. Such tax shall not become effectiveunless the governing body of the political subdivision submits to thevoters of that political subdivision at any public election allowedpursuant to subsection 1 of section 115.123, RSMo, a proposal to impose atax under the provisions of this section. The question shall be submittedto the voters in substantially the following form:
Shall the ................ (political subdivision) levy a tax for thepurpose of equalizing the obligations of all users of gas, electricity orenergy services of a percent which is equal to the obligations of currenttaxpayers on the purchase price of gas, electricity or energy services soldby any person, corporation or other business entity for ultimate use in thepolitical subdivision but not subject to the current tax?
â ã YES â ã NO
If a majority of the votes cast on the question by the qualified votersvoting thereon are in favor of the question, then the tax shall becomeeffective on the first day of the first calendar quarter following thecalendar quarter in which the election was held. If a majority of thevotes cast on the question by the qualified voters voting thereon areopposed to the question, then the governing body of the politicalsubdivision shall have no power to impose the tax authorized by thissection unless and until the governing body of the political subdivisionagain submits the question to the qualified voters of the politicalsubdivision and such question is approved by a majority of the qualifiedvoters voting on the question.
(L. 1998 S.B. 627)Effective 7-10-98