Bill Text: MO HJR91 | 2014 | Regular Session | Introduced
Bill Title: Proposes a constitutional amendment increasing the state sales tax by .25% for K-12 education with the additional revenue distributed based on the weighted average daily attendance in a district
Spectrum: Partisan Bill (Republican 1-0)
Status: (Introduced - Dead) 2014-04-09 - Referred: Ways and Means(H) [HJR91 Detail]
Download: Missouri-2014-HJR91-Introduced.html
SECOND REGULAR SESSION
97TH GENERAL ASSEMBLY
INTRODUCED BY REPRESENTATIVE KORMAN.
4831H.01I D. ADAM CRUMBLISS, Chief Clerk
JOINT RESOLUTION
Submitting to the qualified voters of Missouri an amendment to article IX of the Constitution of Missouri, and adopting one new section relating to a sales tax increase for education, with an effective date.
Be it resolved by the House of Representatives, the Senate concurring therein:
That at the next general election to be held in the state of Missouri, on Tuesday next following the first Monday in November, 2014, or at a special election to be called by the governor for that purpose, there is hereby submitted to the qualified voters of this state, for adoption or rejection, the following amendment to article IX of the Constitution of the state of Missouri:
Section A. Article IX, Constitution of Missouri, is amended by adding thereto one new section, to be known as section 11, to read as follows:
Section 11. 1. For the purposes of providing additional moneys for primary and secondary education in the form of funds for infrastructure development, equipment purchasing, and bond payments, an additional state sales tax of one-fourth of one percent is hereby levied and imposed upon all sellers for the privilege of selling tangible personal property or rendering taxable services at retail in this state upon the sales and services which now are or hereafter are listed and set forth in, and, except as to the amount of tax, subject to the provisions of and to be collected as provided in the "Sales Tax Law" and subject to the rules and regulations promulgated in connection therewith; and an additional use tax of one-fourth of one percent is levied and imposed for the privilege of storing, using, or consuming within this state any article of tangible personal property as set forth and provided in the "Compensating Use Tax Law" and, except as to the amount of tax, subject to the provisions of and to be collected as provided in the "Compensating Use Tax Law" and subject to the rules and regulations promulgated in connection therewith. The provisions of this section shall be self-enforcing except that the general assembly shall adjust brackets for the collection of the sales and use taxes. The additional revenue provided by this section shall not be part of the "total state revenue" within the meaning of sections 17 and 18 of article X. The expenditure of this additional revenue shall not be an "expense of state government" under section 20 of article X. The effective date of this section shall be January 1, 2015.
2. The sales tax revenue received under subsection 1 of this section shall be distributed in the same ratio that the weighted average daily attendance in the district bears to the total weighted average daily attendance in all such school districts for the preceding year.
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