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News Taxes Tuesday, Jun 19 2012

MEMO: Everything You Ever Wanted To Know About Sarah Steelman’s Record On Taxes And Fees

Jun 19, 2012

To: Interested Parties
From: Matt Thornton, Senior Communications Adviser, American Bridge 21st Century
Date: 6/19/2012
RE: Everything you ever wanted to know about Sarah Steelman’s record on taxes and fees

After Sarah Steelman stated categorically that she “never voted for a tax increase” during a debate on June 11, 2012, her record on taxes has become a major campaign issue. American Bridge was quick to point out an obvious tax increase that John Brunner missed when leveling his attack. He even went so far as to launch a website attacking Steelman on her tax record.

But none of these attacks come anywhere close to a comprehensive look at Steelman’s record of voting for taxes and fees on Missourians. After an exhaustive review of her voting record, American Bridge has compiled numerous examples of votes for taxes and fees in direct contradiction to Steelman’s ridiculous claim.

A few highlights:

– Steelman voted 23 times in favor of sales taxes
– Steelman voted 23 times in favor of tourism taxes
– Steelman voted 8 times in favor of waste fees
– Steelman voted 6 times in favor of transportation taxes
– Steelman voted to authorize increasing the Senior Citizens Service Fund Tax
– Steelman co-sponsored an education bill that increased the sales tax by 1%, state corporate income tax to 6.75%, and state personal income tax to 6.5%
– And many more

Steelman may talk a good game on taxes, but her record tells an entirely different story.

BACKGROUND:

Sales Taxes

Steelman Voted 23 Times In Favor Of Sales Taxes

Steelman Voted To Authorize New Sales Taxes, Higher Business License Tax. On May 13, 2004, Steelman voted for the House Substitute version of the Senate Committee Substitute version of SB 1155, a bill that modified a host of provisions related to economic development, taxation and state assistance to counties and municipalities. The bill authorized St. Charles County to impose a sales tax up to 0.5% in order to establish a theater, cultural arts and entertainment district. It authorized a wide range of cities, including St. Joseph, Springfield and Joplin, to levy a sales tax up to 0.5% for economic development, although it placed some constraints on the flexibility of the municipalities regarding the use of any additional revenue. Finally, it raised the maximum business license tax that villages of less than 1,300 residents were permitted to levy from the existing $10,000 to a new limit of $15,000, a 50% increase. According to the Missouri State Senate, “This act modifies various laws regarding economic development… ST. CHARLES COUNTY THEATER, CULTURAL ARTS, AND ENTERTAINMENT DISTRICT – The act authorizes voters and property owners in St. Charles County to establish a theater, cultural arts, and entertainment district to be funded by a sales tax of up to 0.5%. Minimum criteria is established for the formation of the district, including land area and petition requirements… SALES TAXES – The cities of St. Joseph, Springfield, and Joplin; any city within the counties of Jasper and Butler County; and Butler and Buchanan counties are allowed to impose a sales tax for economic development. The tax cannot be more than 0.5%, and no revenue from the tax can be used for any retail development project. No more than 25% of the revenue generated can be used for administrative purposes, and at least 20% of the revenue generated must be used for long-term economic development preparation… BUSINESS LICENSE TAX – Under current law, a business license tax up to $10,000 may be imposed by villages with less than 1,300 inhabitants. The limit is increased to $15,000.” The bill was passed by a vote of 33-0. [Missouri State Senate, Daily Journal of the Senate, Day 71, 5/13/04, Page 1575; Missouri State Senate, Official Summary, SB 1155]

Steelman Voted To Authorize Tourism Taxes, Sales Tax. On May 13, 2004, Steelman voted for the Conference Committee Report version of SB 758, a bill that authorized several cities to impose tourism taxes and Andrew County to impose a sales tax in support of museum funding. The bill authorized the cities of Clinton, Pacific, Riverside, Sullivan and Union to levy a transient guest tax between 2% and 5% per occupied room, per night after gaining popular approval. The bill also authorized Andrew County to levy a sales tax no larger than 1/5 of 1% on retail sales within its jurisdiction in order to derive additional revenue to be used in support of museums within the county. According to the Missouri State Senate, “This act authorizes the governing bodies of the cities of Clinton, Pacific, Riverside, Sullivan, and Union to submit a transient guest tax proposal to a vote of the people of such cities. The tax proposal shall be for at least two percent but not more than five percent. The act authorizes Andrew County, upon voter approval, to impose a sales tax not to exceed one-fifth of 1% on retail sales within the county to be used solely for museums.” The bill was passed by a vote of 33-0. [Missouri State Senate, Daily Journal of the Senate, Day 71, 5/13/04, Page 1556; Missouri State Senate, Official Summary, SB 758]

Steelman Voted To Authorize Sales Tax Increase, Property Tax Increase In City And County. On April 30, 2003, Steelman voted for the Senate Substitute version of the House Committee Substitute version of HB 600, a bill that modified a large number of provisions in the tax code. Among other changes, the bill authorized the city of Weston to levy a 1/2% sales tax for tourism promotion. It also authorized Buchanan County to increase its property tax from five cents to ten cents per $100, in order to support enhanced services for residents age 60 and over. The bill established that popular approval was required before either tax increase could take effect. According to the Missouri House of Representatives, “This act makes various changes regarding taxation. The act: (3) Increases from 5 cents to 10 cents per $100 the maximum allowable tax levied on property to provide services for those over age 60 and older, if voter approval is obtained, for Buchanan County only (Section 67.990); (4) Authorizes the city of Weston to impose a 1/2% sales tax for tourism, with approval by vote of the people (Section 67.2030).” The bill was approved by a vote of 28-4. [Missouri State Senate, Daily Journal of the Senate, Day 63, 4/30/03, Page 1111; Missouri House of Representatives, Official Summary, HB 600]

Steelman Voted To Authorize Sales Tax Increase, Property Tax Increase In City And County. On May 13, 2003, Steelman voted for the Conference Committee Report version of HB 600, a bill that modified a large number of provisions in the tax code. Among other changes, the bill authorized the city of Weston to levy a 1/2% sales tax for tourism promotion. It also authorized Buchanan County to increase its property tax from five cents to ten cents per $100, in order to support enhanced services for senior citizens. The bill established that popular approval was required before either tax increase could take effect. According to the Missouri House of Representatives, “This bill makes various changes relating to taxation. The bill: (3) Increases the maximum levy allowed from five cents to 10 cents per $100 of assessed valuation for a property tax levy in Buchanan County to provide senior citizen services; (4) Authorizes the City of Weston to impose a 0.5% sales tax to fund tourism.” The bill was passed by a vote of 32-0. [Missouri State Senate, Daily Journal of the Senate, Day 72, 5/13/03, Page 1454; Missouri House of Representatives, Official Summary, HB 600]

Steelman Voted To Authorize Sales Tax In Jefferson County For Law Enforcement Funding. On April 28, 2003, Steelman voted for the House Committee Substitute version of HB 97, a bill that authorized Jefferson County to levy a sales tax in order to support law enforcement programs and activities. The bill established that popular approval was required before the sales tax could be levied. According to the Missouri House of Representatives, “This bill authorizes Jefferson County, upon voter approval, to impose by ordinance a retail sales tax of up to 0.05% for law enforcement services. The bill requires 25% of the sales tax revenue collected to be deposited into a special trust fund for the sole use of the county prosecuting attorney’s office.” The bill was passed by a vote of 33-0. [Missouri State Senate, Daily Journal of the Senate, Day 61, 4/28/03, Page 998; Missouri House of Representatives, Official Summary, HB 97]

Steelman Voted To Authorize Sales Tax In Excelsior Springs. On March 6, 2003, Steelman voted for the Senate Committee Substitute version of SB 269, a bill that authorized the city of Excelsior Springs to impose a one-half cent sales tax, subject to popular approval. The bill established that any additional revenue from the sales tax would be directed towards public safety programs. According to the Missouri State Senate, “This act enables the governing body of Excelsior Springs in Clay County to submit to its qualified voters a ballot question authorizing a one-half cent sales tax. The revenue from such tax must be used for public safety purposes. Several uses are specifically included in the act, but the list is not all inclusive.” The bill was passed by a vote of 31-2. [Missouri State Senate, Daily Journal of the Senate, Day 33, 3/6/03, Pages 406-407; Missouri State Senate, Official Summary, SB 269]

Steelman Voted To Authorize Sales Tax In Jefferson County. On March 6, 2003, Steelman voted for SB 250, a bill that authorized Jefferson County to impose a 0.5% sales tax, subject to popular approval. The bill dedicated any additional revenue from the sales tax towards the county prosecutor’s office and other law enforcement activities. According to the Missouri State Senate, “This act authorizes Jefferson County to levy a sales tax of up to one-half percent. Twenty-five percent of the revenue from this tax shall go to a County Prosecuting Attorney’s Office Trust Fund, to be used by the county prosecuting attorney’s office. The remainder of the revenue shall be deposited in the Law Enforcement Sales Tax Trust Fund for the county.” The bill was passed by a vote of 30-2. [Missouri State Senate, Daily Journal of the Senate, Day 33, 3/6/03, Page 406; Missouri State Senate, Official Summary, SB 250]

Steelman Voted To Authorize Sales Taxes For Regional Jail Districts. On May 3, 2002, Steelman voted for the Senate Committee Substitute version of HB 1078, a bill that authorized sales taxes in different counties in order to fund regional jail districts. The range of sales taxes were authorized between 1/8 and 1/2 of 1%, subject to popular approval. According to the Missouri House of Representatives, “This act authorizes regional jail commissions to have a 1/8%, 1/4%, 3/8%, or 1/2% regional sales tax for the purpose of operating a regional jail district, if approved by qualified voters of the district. The act contains further provisions, which include: ballot language; implementation and effective date of the tax depositing revenue; use of funds collected; and establishment of the Regional Jail District Sales Tax Trust Fund and its operation. Jails operated by private authorities may not participate in regional jail districts.” The bill was passed by a vote of 28-1. [Missouri State Senate, Daily Journal of the Senate, Day 65, 5/3/02, Page 1162; Missouri House of Representatives, Official Summary, HB 1078]

Steelman Voted To Authorize Sales Taxes In Support Of County Jail Districts. On February 18, 2002, Steelman voted for the Senate Committee Substitute version of SB 645, a bill that authorized Caldwell, DeKalb and Daviess Counties to impose sales taxes on retail sales in order to fund jail districts within their jurisdiction. The bill authorized sales taxes ranging from 1/8 to 1/2 of one percent, and required popular approval for any new sales tax. According to the Missouri State Senate, “Regional jail district commissioners of a district located in Caldwell County, DeKalb County or Daviess County are authorized to place a sales tax on retail sales in the district of 1/8th, 1/4th, 3/8ths, or 1/2 of one percent on the ballot which will provide funding for jail services, jail facilities, court facilities and equipment. The tax requires approval of a majority of voters in the district.” The bill was passed by a vote of 30-0. [Missouri State Senate, Daily Journal of the Senate, Day 23, 2/18/02, Page 295; Missouri State Senate, Official Summary, SB 645]

Steelman Voted To Clarify That Missouri Sales Tax Applied To Transactions Involving Motor Vehicles And Motorcycles. On May 1, 2001, Steelman voted for HB 933, a bill that clarified an existing statute in order to ensure that the state sales tax covered all transactions involving the sale and lease of motor vehicles and motorcycles. According to the Missouri House of Representatives, “Clarifies that sales tax applies to sale and lease of motor vehicles and motorcycles: This bill clarifies the sales and use taxation of motor vehicles, trailers, motorcycles, mopeds, motortricycles, boats, and motors under the sales tax law.” The bill was passed by a vote of 33-0. [Missouri State Senate, Daily Journal of the Senate, Day 64, 5/1/01, Pages 954-955; Missouri House of Representatives, Official Summary, HB 933]

Steelman Voted To Authorize Sales And Tourism Taxes Across Missouri. On April 10, 2001, Steelman voted for the Senate Substitute for the Senate Committee Substitute version of SB 323, a bill that authorized a number of sales and tourism taxes across the state of Missouri. The bill authorized Buchanan County to impose a sales tax for the promotion of cultural tourism, the city of Maryland Heights to impose tourism and transient taxes, and Caldwell County to impose an economic development tax. It also authorized sales taxes in a large number of other counties and municipalities in support of a variety of activities, including economic development, community services for children, and education. According to the Missouri State Senate, “This act authorizes certain political subdivisions to enact a sales tax for specific purposes. BUCHANAN COUNTY MUSEUM AND TOURISM TAX – This act authorizes the County Commission of Buchanan County (St. Joseph), to put to county-wide vote a sales tax for promotion of museums, cultural tourism, festivals and the arts… MARYLAND HEIGHTS HOTEL/MOTEL SALES TAX – Expands current law to authorize the city of Maryland Heights to impose an additional tax, upon voter approval, on hotel and motel rooms located in the city… CALDWELL COUNTY ECONOMIC DEVELOPMENT TAX – Expands current law to authorize Caldwell County to impose a sales tax, upon voter approval, for economic development purposes.” The bill was passed by a vote of 29-1. [Missouri State Senate, Daily Journal of the Senate, Day 53, 4/10/01, Page 704; Missouri State Senate, Official Summary, SB 323]

Steelman Voted To Authorize Sales And Tourism Taxes Across Missouri. On May 11, 2001, Steelman voted for the Conference Committee Report version of SB 323, a bill that authorized a number of sales and tourism taxes across the state of Missouri. The bill authorized Buchanan County to impose a sales tax for the promotion of cultural tourism, the city of Maryland Heights to impose tourism and transient taxes, and Caldwell County to impose an economic development tax. It also authorized sales taxes in a large number of other counties and municipalities in support of a variety of activities, including economic development, community services for children, and education. According to the Missouri State Senate, “This act authorizes certain political subdivisions to enact a sales tax for specific purposes. BUCHANAN COUNTY MUSEUM AND TOURISM TAX – This act authorizes the County Commission of Buchanan County (St. Joseph), to put to county-wide vote a sales tax for promotion of museums, cultural tourism, festivals and the arts… MARYLAND HEIGHTS HOTEL/MOTEL SALES TAX – Expands current law to authorize the city of Maryland Heights to impose an additional tax, upon voter approval, on hotel and motel rooms located in the city… CALDWELL COUNTY ECONOMIC DEVELOPMENT TAX – Expands current law to authorize Caldwell County to impose a sales tax, upon voter approval, for economic development purposes.” The bill was passed by a vote of 27-2. [Missouri State Senate, Daily Journal of the Senate, Day 71, 5/11/01, Page 1274; Missouri State Senate, Official Summary, SB 323]

Steelman Voted To Authorize Sales Taxes For County Jail Districts. On April 3, 2001, Steelman voted for the Senate Substitute version of SB 14, a bill that authorized county jail districts in three counties to levy sales taxes within their jurisdictions in order to fund jail services, facilities and equipment. The sales taxes were required to gain popular approval and authorized between 1/8th and 1/2 of one percent of retail sales. According to the Missouri State Senate, “Regional jail district commissioners of a district located in Caldwell County, DeKalb County or Daviess County are authorized to place a sales tax on retail sales in the district of 1/8th, 1/4th, 3/8ths, or 1/2 of one percent on the ballot which will provide funding for jail services, jail facilities, court facilities and equipment. The tax requires approval of a majority of voters in the district.” The bill was passed by a vote of 28-4. [Missouri State Senate, Daily Journal of the Senate, Day 49, 4/3/01, Page 620; Missouri State Senate, Official Summary, SB 14]

Steelman Sponsored Bill Permitting Counties To Levy Sales Taxes For Education Funding. On January 3, 2001, Steelman sponsored SB 61, a bill that permitted counties to establish local sales taxes in order to fund education programs. The bill required counties to gain popular approval before imposing a new sales tax, and limited the size of the sales tax to two cents unless the voters of the county voted in favor of a larger tax by a 4/7 majority. According to the Missouri State Senate, “The voters of a county may establish a local sales tax for education. The tax may not exceed two cents unless it receives at least a four-sevenths majority. The issue may be placed on the ballot by approval of school boards representing at least four-sevenths of the enrollment of all districts in the county or by a petition within the county. The issue shall specify the tax rate to be imposed… A county may raise, lower or terminate the tax with voter approval.” The bill was referred to the Education Committee but did not receive any subsequent action. [Missouri State Senate, Daily Journal of the Senate, Day 1, 1/3/01, Page 20; Missouri State Senate, Official Summary, SB 61]

Steelman Voted To Authorize Sales Taxes In Kansas City And St. Charles County. On May 12, 2000, Steelman voted for the Conference Committee Report version of HB 1238, a bill that authorized Community Improvement Districts in Kansas City and governing authorities in St. Charles County to impose sales taxes in their respective jurisdictions. The bill modified a wide range of provisions concerning property taxes and property management. These particular sections authorized the two areas, after receiving popular assent, to levy sales taxes at differing rates and for different reasons. According to the Missouri House of Representatives, “This bill makes several changes in laws regarding the collection of property taxes and property ownership.  The bill: (3) Allows Community Improvement Districts in Kansas City to impose a sales tax, upon voter approval, for economic development purposes.  The definition of qualified voters in a Community Improvement District is clarified… (14) Allows the governing body of St. Charles County, upon voter approval, to levy a sales tax not to exceed one-quarter of one cent for the purpose of providing counseling, family support, and temporary residential services to persons 18 years of age or less.  Revenues from the tax must be deposited in the Community Children’s Services Fund.” The bill was passed by a vote of 33-0. [Missouri State Senate, Daily Journal of the Senate, Day 73, 5/12/00, Page 1621; Missouri House of Representatives, Official Summary, HB 1238]

Steelman Voted To Authorize Sales And Tourism Taxes In Several Missouri Cities And Counties. On May 3, 2000, Steelman voted for the Senate Committee Substitute version of HB 1659, a bill that authorized the city of Kirksville to levy a sales tax between 0.25% and 1% on retail sales within the city in order to fund economic development projects. The bill also authorized the cities of Bloomfield, Caruthersville, and St. James – along with the counties of New Madrid and Stoddard – to impose tourism taxes between 2% and 5% per room, per occupant. According to the Missouri House of Representatives, “This bill allows the governing body of Kirksville to impose, subject to voter approval, a sales tax on retail sales for the purpose of funding local economic development projects, including transportation projects. The sales tax may be approved at the rate of one-quarter of 1%, one-half of 1%, three-quarters of 1%, or 1% of the receipts from taxable retail sales within the city… The bill also authorizes New Madrid and Stoddard counties and the cities of Bloomfield, Caruthersville, St. James, and any fourth class city in New Madrid County to enact tourism taxes of between 2% and 5% to be added to the cost of sleeping rooms paid by transient guests of hotels, motels, bed and breakfast inns, campgrounds, and docking facilities.” The bill was passed by a vote of 30-1. [Missouri State Senate, Daily Journal of the Senate, Day 65, 5/3/00, Page 968; Missouri House of Representatives, Official Summary, HB 1659]

Steelman Voted To Authorize Economic Development Sales Tax In City Of Kirksville. On March 9, 2000, Steelman voted for SB 924, a bill that authorized the city of Kirksville to impose a sales tax of 0.25%-1% in order to fund “economic development,” the definition of which the bill expanded to include transportation corporations supporting public transportation. According to the Missouri State Senate, “This act authorizes the City of Kirksville to impose a sales tax for Economic Development. The meaning of ‘Economic Development’ is expanded to include funding for a transportation corporation that provides public transportation. The sales tax may be approved by the voters at a rate of one- quarter of one percent, one-half of one percent, three-fourths of one percent, or one percent.” The bill was passed by a vote of 31-1. [Missouri State Senate, Daily Journal of the Senate, Day 38, 3/9/00, Page 416; Missouri State Senate, Official Summary, SB 924]

Steelman Voted To Authorize Sales Taxes In Support Of Courts And Regional Jail Facilities. On February 28, 2000, Steelman voted for SB 789, a bill that authorized jail district commissioners to levy sales taxes in order to fund courts and regional jails. According to the Missouri State Senate, “This act authorizes jail district commissioners to place a sales tax on retail sales in the district of 1/8th, 1/4th, 3/8ths, or 1/2 of one percent on the ballot which will provide funding for courts and regional jail facilities. The tax requires approval of a majority of voters in the district. Current law allows counties to form regional jail districts by action of the county commissioners of member counties.” The bill was passed by a vote of 27-4. [Missouri State Senate, Daily Journal of the Senate, Day 31, 2/28/00, Page 332; Missouri State Senate, Official Summary,SB 789]

Steelman Voted To Allow All Municipalities To Levy Sales Tax In Support Of Fire Protection Services. On May 14, 1999, Steelman voted for SB 436, a bill that altered state provisions governing municipal sales taxes for the purpose of funding fire protection services. Under existing law, only certain municipalities could levy a 0.25% sales tax on retail sales for municipal fire departments, but the bill expanded this authority to allow all municipalities in the state to impose such sales taxes. According to the Missouri State Senate, “In Section 321.242, this act also expands provisions to impose a sales tax up to one-fourth of one percent on retail sales for providing fire protection. The current law limits this taxing ability to those fire districts meeting certain population requirements and in a first classification county, except St. Louis County. The act expands the taxing ability to include any municipality having a municipal fire department.” The bill was passed by a vote of 33-1. [Missouri State Senate, Daily Journal of the Senate, Day 73, 5/14/99, Pages 1566-1567; Missouri State Senate, Official Summary, SB 436]

Steelman Voted To Allow St. Francois County To Adopt New Sales Tax. On March 25, 1999, Steelman voted for SB 518, a bill that authorized St. Francois County to adopt a new sales tax for the general purpose of economic development. According to the Missouri State Senate, “This act authorizes St. Francois County to vote to adopt a sales tax for economic development. The tax on all retail sales shall not exceed one half of one percent.” The bill was passed by a vote of 29-2. [Missouri State Senate, Daily Journal of the Senate, Day 43, Pages 553-554; Missouri State Senate, Official Summary, SB 518]

Steelman Voted To Authorize Sales Tax In St. Louis Metropolitan Area For Metropolitan Park And Recreation District. On March 23, 1999, Steelman voted for SB 405, a bill that allowed the St. Louis Metropolitan District to create a Metropolitan Park and Recreation District. In order to obtain the necessary funding, the bill authorized the St. Louis Metropolitan District to impose a one-tenth of one cent sales tax after gaining popular approval from the voters of all participating counties. According to the Missouri State Senate, “This act allows for the creation of a Metropolitan Park and Recreation District in the St. Louis metropolitan area. The primary duty of the District is the development, operation, and maintenance of a system of interconnecting parks and trails throughout the counties comprising the district. District membership is subject to approval by the voters of each participating county… This act also authorizes funding for the district by means of a one-tenth of one cent sales tax in the participating counties upon approval by majority vote of the voters of the participating counties. Fifty percent of the revenue shall be used by the district and fifty percent shall be returned to the participating counties for local park improvement. A municipal grant commission is established to disperse a portion of the funds returned to the participating entities.” The bill was passed by a vote of 31-1. [Missouri State Senate, Daily Journal of the Senate, Day 41, 3/23/99, Pages 528-529; Missouri State Senate, Official Summary, SB 405]

Steelman Voted To Authorize Sales Tax In St. Louis Metropolitan Area For Metropolitan Park And Recreation District. On May 5, 1999, Steelman voted for the House Committee Substitute to SB 405, a bill that allowed the St. Louis Metropolitan District to create a Metropolitan Park and Recreation District. In order to obtain the necessary funding, the bill authorized the St. Louis Metropolitan District to impose a one-tenth of one cent sales tax after gaining popular approval from the voters of all participating counties. According to the Missouri State Senate, “This act allows for the creation of a Metropolitan Park and Recreation District in the St. Louis metropolitan area. The primary duty of the District is the development, operation, and maintenance of a system of interconnecting parks and trails throughout the counties comprising the district. District membership is subject to approval by the voters of each participating county… This act also authorizes funding for the district by means of a one-tenth of one cent sales tax in the participating counties upon approval by majority vote of the voters of the participating counties. Fifty percent of the revenue shall be used by the district and fifty percent shall be returned to the participating counties for local park improvement. A municipal grant commission is established to disperse a portion of the funds returned to the participating entities.” The bill was passed by a vote of 30-1. [Missouri State Senate, Daily Journal of the Senate, Day 66, 5/5/99, Page 1119; Missouri State Senate, Official Summary, SB 405]

Steelman Voted To Authorize 0.5% Sales Tax In Kansas City For Flood Relief Projects. On January 20, 1999, Steelman voted for SB 193, a bill that authorized the city of Kansas City to submit a new 0.5% sales tax to its voters for the purpose of funding flood relief projects. According to the Missouri State Senate, “This act authorizes Kansas City to submit for public vote a sales tax for the purpose of funding flood relief projects. The act allows the flood relief sales tax to be enacted in addition to the presently authorized capital improvements sales tax in Section 94.577, RSMo. The tax authorized by this act and Section 94.577, RSMo, cannot exceed one-half of one percent. The act requires notice within one business day after the ordinance is adopted calling for the election, and does not require the election to be held on a regular election date. Election authorities are required to provide notice as soon as feasible after the city notifies them of the election. Rates up to and including one-half of one cent may be imposed, and more than one election may be called under the statute. The total sales tax rate imposed from all such elections, however, including the rate for the capital improvements sales tax in Section 94.577, RSMo, cannot exceed one-half of one percent.  The revenue is to be collected by the Director of Revenue, deposited in the newly created ‘Flood Relief Projects Fund’, and distributed to the city for such projects.” The bill was passed by a vote of 31-0. [Missouri State Senate, Daily Journal of the Senate, Day 9, 1/20/99, Page 124; Missouri State Senate, Official Summary, SB 193]

Tourism Taxes

Steelman Voted 23 Times In Favor Of Tourism Taxes

Steelman Voted To Authorize Tourism Taxes. On May 3, 2004, Steelman voted for the Senate Committee Substitute version of the House Committee Substitute version of HB 1456, a bill that authorized the cities of Steele, Marston, Matthews and Concordia to levy 5% transient guest taxes per occupied room, per night. The bill established that popular approval was required before the imposition of any new taxes, and that any additional revenue derived from the tourism taxes must be directed towards tourism programs or infrastructure improvements. According to the Missouri House of Representatives, “This act allows the cities of Concordia, Marston, Matthews, and Steele to impose, upon voter approval, a room tax of not more than 5% per night. This tax will be in addition to any other tax authorized by law and will be used for tourism purposes and infrastructure improvements.” The bill was passed by a vote of 29-0. [Missouri State Senate, Daily Journal of the Senate, Day 63, 5/3/04, Page 1174; Missouri House of Representatives, Official Summary, HB 1456]

Steelman Successfully Offered Amendment To Authorize Tourism Taxes. On April 29, 2004, Steelman offered Amendment 4 to the Senate Substitute version of the House Committee Substitute version of HB 795, a bill that modified a number of provisions relating to local governments. The amendment authorized new transient guest taxes in two new municipal categories, ranging from 2% to 5% per occupied room, per night. According to the Daily Journal of the Senate, “Senator Steelman offered SA 4: SENATE AMENDMENT NO. 4: Amend Senate Substitute for Senate Committee Substitute for House Committee Substitute for House Bills Nos. 795, 972, 1128 and 1161, Page 25, Section 67.799, Line 16, of said page, by inserting immediately after said line the following: “67.1360. The governing body of:… (25) Any city of the fourth classification with more than two thousand six hundred but less than two thousand seven hundred inhabitants located in any county of the third classification without a township form of government and with more than fifteen thousand three hundred but less than fifteen thousand four hundred inhabitants; or (26) Any county of the third classification without a township form of government and with more than fourteen thousand nine hundred but less than fifteen thousand inhabitants; may impose a tax on the charges for all sleeping rooms paid by the transient guests of hotels, motels, bed and breakfast inns and campgrounds and any docking facility which rents slips to recreational boats which are used by transients for sleeping, which shall be at least two percent, but not more than five percent per occupied room per night… [new language underlined]” The amendment was adopted without a roll call vote. [Missouri State Senate, Daily Journal of the Senate, Day 62, 4/29/04, Pages 1109-1111; Missouri House of Representatives, Official Summary, HB 795]

Steelman Voted To Authorize Tourism Taxes. On March 30, 2004, Steelman voted for SB 1391, a bill that authorized the cities of Steele, Marston and Matthews to levy 5% transient guest taxes per occupied room, per night. The bill established that popular approval was required before the imposition of any new taxes, and that any additional revenue derived from the tourism taxes must be directed towards tourism programs or infrastructure improvements. According to the Missouri State Senate, “This act allows the cities of Steele, Marston, and Matthews to impose, upon voter approval, a room tax of not more than 5% per night. This tax will be in addition to any other tax authorized by law and will be used for tourism purposes and infrastructure improvements.” The bill was passed by a vote of 33-0. [Missouri State Senate, Daily Journal of the Senate, Day 44, 3/30/04, Page 734; Missouri State Senate, Official Summary, SB 1391]

Steelman Sponsored Bill Authorizing Tourism Tax In Dent County. On February 24, 2004, Steelman sponsored SB 1290, a bill that authorized Dent County to levy a transient guest tax between 2% and 5% per occupied room, per night. The bill established that popular approval was required before the imposition of any new tax. According to the Missouri State Senate, “This act enables the county of Dent to enact a transient guest tax. The tax will be subject to the standard transient guest tax statute, including the requirement of voter approval.” The bill was referred to the Economic Development, Tourism & Local Government Committee but did not receive subsequent action. [Missouri State Senate, Daily Journal of the Senate, Day 27, 2/24/04, Page 365; Missouri State Senate, Official Summary, SB 1290]

Steelman Voted To Authorize Tourism Taxes. On February 9, 2004, Steelman voted for the Senate Committee Substitute version of SB 758, a bill that authorized the cities of Clinton, Pacific, Riverside, Sullivan and Union to impose tourism taxes between 2% and 5% per occupied room, per guest. The bill established that popular approval was required before the imposition of any new taxes. According to the Missouri State Senate, “This act authorizes the governing bodies of the cities of Clinton, Pacific, Riverside, Sullivan, and Union to submit a transient guest tax proposal to a vote of the people of such cities. The tax proposal shall be for at least two percent but not more than five percent.” The bill was passed by a vote of 33-0. [Missouri State Senate, Daily Journal of the Senate, Day 18, 2/9/04, Page 256; Missouri State Senate, Official Summary,SB 758]

Steelman Sponsored Bill Authorizing Tourism Tax. On January 13, 2004, Steelman sponsored SB 1051, a bill that authorized the city of Hermann to impose a 5% transient guest tax per occupied room, per guest. The bill directed that popular approval was required before the transient guest tax could take effect. According to the Missouri State Senate, “This act enables the city of Hermann to enact a transient guest tax. The provisions of the tax would follow the common transient guest tax provisions in existing law. These provisions include a maximum tax of 5% and require that the measure be put to a vote of the people.” The bill was referred to the Economic Development, Tourism & Local Government Committee but received no subsequent action. [Missouri State Senate, Daily Journal of the Senate, Day 4, 1/13/04, Page 96; Missouri State Senate, Official Summary, SB 1051]

Steelman Voted To Authorize Tourism Taxes In Sweet Springs And Marshall. On April 28, 2003, Steelman voted for the House Committee Substitute version of HB 181, a bill that authorized the cities of Sweet Springs and Marshall to impose a 5% tourism tax per occupied room, per night. The bill established that popular approval was required before the tourism tax could be levied, and that additional revenue derived from the tax must be directed towards tourism promotion programs. According to the Missouri House of Representatives, “This bill allows the cities of Sweet Springs and Marshall to impose, upon voter approval, a room tax of not more than 5% per night. This tax will be in addition to any other tax authorized by law and will be used by the city solely for the promotion of tourism.” The bill was passed by a vote of 32-0. [Missouri State Senate, Daily Journal of the Senate, Day 61, 4/28/03, Page 993; Missouri House of Representatives, Official Summary, HB 181]

Steelman Voted To Authorize Hotel Tax In City Of Warrenton. On February 19, 2003, Steelman voted for SB 228, a bill that authorized the city of Warrenton to impose a hotel tax between 2% and 5% per occupied room, per night. The bill established that the tax would be contingent upon popular approval. According to the Missouri State Senate, “This act enables the City of Warrenton to levy a room tax on hotels and motels of between 2% and 5% per night. The governing body of the city shall select the tax rate within this range and shall submit the tax to its qualified voters for approval. The ballot language provided for this tax is the ballot language provided in current law for hotel taxes of this type. The proceeds from this tax will be dedicated to the promotion of tourism.” The bill was passed by a vote of 30-1. [Missouri State Senate, Daily Journal of the Senate, Day 24, 2/19/03, Page 264; Missouri State Senate, Official Summary, SB 228]

Steelman Voted To Authorize Tourism Taxes. On May 5, 2003, Steelman voted for the House Committee Substitute version of SB 228, a bill that authorized the city of Warrenton and Shannon County to levy 5% tourism taxes, subject to popular approval. The bill authorized Warrenton to impose a room tax on hotels and motels in its jurisdiction between 2% and 5% per occupied room, per night. The bill also authorized Shannon County to impose a 5% tax on lodging, campgrounds, canoe rentals and trail rides within its jurisdiction. According to the Missouri State Senate, “This act enables the City of Warrenton to levy a room tax on hotels and motels of between 2% and 5% per night. The governing body of the city shall select the tax rate within this range and shall submit the tax to its qualified voters for approval. The ballot language provided for this tax is the ballot language provided in current law for hotel taxes of this type. The proceeds from this tax will be dedicated to the promotion of tourism. The act also allows Shannon County, upon voter approval, to levy a tax no greater than 5% on lodging, campgrounds, canoe rental, and trail rides.” The bill was passed by a vote of 31-0. [Missouri State Senate, Daily Journal of the Senate, Day 66, 5/5/03, Page 1246; Missouri State Senate, Official Summary, SB 228]

Steelman Voted To Authorize Increases In Hotel Sales Tax And Food Sales Tax For Several Counties. On May 14, 2002, Steelman voted for the Senate Substitute version of the Senate Committee Substitute version of HB 1041, a bill that modified a number of provisions relating to taxes and licensing fees in jurisdictions across the state. The bill authorized several counties, including Stoddard and Pemiscot counties, to increase their hotel sales taxes from 6% to 7%, and their food sales taxes from 1 and 3/4% to 2%, subject to popular approval. According to the Missouri House of Representatives, “This act authorizes an increase to the hotel sales tax from six to seven percent and the food sales tax from 1 3/4 to two percent for Poplar Bluff, Sikeston in Stoddard and Pemiscot counties. The increases must be approved by the voters of the jurisdiction. The revenue raised shall be for the purpose of funding tourism, international trade, and convention facilities.” The bill was passed by a vote of 25-2. [Missouri State Senate, Daily Journal of the Senate, Day 72, 5/14/02, Pages 1597-1598; Missouri House of Representatives, Official Summary, HB 1041]

Steelman Voted To Authorize Transient Guest Taxes In City Of St. Joseph And Buchanan County. On March 19, 2002, Steelman voted for the Senate Committee Substitute version of SB 1210, a bill that authorized the city of St. Joseph and Buchanan County to impose transient guest taxes in order to fund tourism and convention facilities. The bill established the range of the transient guest taxes as between 2%-8%, subject to popular approval. According to the Missouri State Senate, “This act permits a transient guest tax to be levied on hotel room charges in the City of St. Joseph and in the unincorporated portions of Buchanan County. The tax must be approved by the voters of the jurisdiction and must be between two and eight percent. In any city or county, the revenue raised shall be for the purpose of funding tourism and convention facilities.” The bill was passed by a vote of 31-0. [Missouri State Senate, Daily Journal of the Senate, Day 41, 3/19/02, Page 600; Missouri State Senate, Official Summary, SB 1210]

Steelman Voted To Authorize Hotel Taxes. On May 7, 2002, Steelman voted for the House Committee Substitute version of SB 1210, a bill that authorized the city of St. Joseph and Buchanan County to impose transient guest taxes between 2% and 8% on hotel room charges. The bill required popular approval before any new hotel tax could be levied. According to the Missouri State Senate, “This act permits a transient guest tax to be levied on hotel room charges in the City of St. Joseph and in the unincorporated portions of Buchanan County. The tax must be approved by the voters of the jurisdiction and must be between two and eight percent. In any city or county, the revenue raised shall be for the purpose of funding tourism and convention facilities.” The bill was passed by a vote of 28-0. [Missouri State Senate, Daily Journal of the Senate, Day 67, 5/7/02, Page 1279; Missouri State Senate, Official Summary, SB 1210]

Steelman Voted To Expand Tourism Tax To Cover Clark County. On February 27, 2002, Steelman voted for SB 1017, a bill that expanded the scope of the transient guest tax in such a way as to include Clark County in the tax’s applicable range. According to the Missouri State Senate, “This act modifies Section 67.1003, RSMo, to increase the limitation found in paragraph one to include a county of the third classification with a population of more than seven thousand, but less than seven thousand five hundred. This will include Clark county under the new census numbers.” The bill was passed by a vote of 32-1. [Missouri State Senate, Daily Journal of the Senate, Day 29, 2/27/02, Pages 387-388; Missouri State Senate, Official Summary, SB 1017]

Steelman Voted To Authorize Tourism Taxes. On May 9, 2001, Steelman voted for the Senate Committee Substitute version of HB 242, a bill that authorized several cities and counties across Missouri to levy tourism taxes between 2% and 5% per occupied room, per hotel. The bill cited the cities of Clarksville, Louisiana, St. Genevieve and Parkville, as well as the county of St. Genevieve, as entities that would be newly sanctioned to impose tourism taxes. According to the Missouri House of Representatives, “This act allows various cities and counties that do not already impose a tourism tax to impose a not more than 5% tourism tax on hotel and motel rooms. This act authorizes the city of Maryland Heights to impose an additional tourism tax of up to one-half of one percent on hotel and motel rooms. This act authorizes the cities of Clarksville, Louisiana, St. Genevieve City, Parkville and St. Genevieve County to enact at least a two percent but no more than five percent tourism tax on charges for all sleeping rooms, campgrounds or docking facility for boats used for sleeping paid by transient guests.” The bill was passed by a vote of 30-0. [Missouri State Senate, Daily Journal of the Senate, Day 69, 5/9/01, Page 1194; Missouri House of Representatives, Official Summary, HB 242]

Steelman Voted To Authorize Tourism Tax. On March 5, 2001, Steelman voted for SB 365, a bill that broadened the scope of cities authorized to levy 2%-5% tourism taxes within their jurisdictions. According to the text of the bill, “The governing body of a city with a population of more than seven thousand and less than seven thousand five hundred and a county with a population of over nine thousand six hundred and less than twelve thousand which has a total assessed valuation of at least sixty-three million dollars, if the county submits the issue to the voters of such county prior to January 1, 2003,… or any city of the third classification with a population of more than three thousand but less than four thousand located in a county of the third classification without a township form of government with a population of more than eighteen thousand which adjoins both a county of the first classification with a population of less than one hundred thousand and at least four counties of the third classification, may impose a tax on the charges for all sleeping rooms paid by the transient guests of hotels, motels, bed and breakfast inns and campgrounds and any docking facility which rents slips to recreational boats which are used by transients for sleeping, which shall be at least two percent, but not more than five percent per occupied room per night… [new language underlined]” The bill was passed by a vote of 31-0. [Missouri State Senate, Daily Journal of the Senate, Day 35, 3/5/01, Pages 393-394; Missouri State Senate, Official Summary, SB 365]

Steelman Sponsored Bill Authorizing Tourism Tax. On January 24, 2001, Steelman sponsored SB 365, a bill that broadened the scope of cities authorized to levy 2%-5% tourism taxes within their jurisdictions. According to the text of the bill, “The governing body of a city with a population of more than seven thousand and less than seven thousand five hundred and a county with a population of over nine thousand six hundred and less than twelve thousand which has a total assessed valuation of at least sixty-three million dollars, if the county submits the issue to the voters of such county prior to January 1, 2003,… or any city of the third classification with a population of more than three thousand but less than four thousand located in a county of the third classification without a township form of government with a population of more than eighteen thousand which adjoins both a county of the first classification with a population of less than one hundred thousand and at least four counties of the third classification, may impose a tax on the charges for all sleeping rooms paid by the transient guests of hotels, motels, bed and breakfast inns and campgrounds and any docking facility which rents slips to recreational boats which are used by transients for sleeping, which shall be at least two percent, but not more than five percent per occupied room per night… [new language underlined]” The bill was approved by the Local Government & Economic Development Committee and passed by both the full Senate and the full House of Representatives, but it died in conference. [Missouri State Senate, Daily Journal of the Senate, Day 13, 1/24/01, Page 138; Missouri State Senate, Official Summary, SB 365]

Steelman Voted To Authorize New Tourism Taxes. On February 15, 2000, Steelman voted for SB 724, a bill that authorized cities and counties with a population greater than 8,000 and an assessed valuation of less than sixty-eight million dollars to levy 5% tourism taxes per occupied room, per night. According to the text of the bill, “The governing body of any city or county,… having more than three hundred fifty hotel and motel rooms inside such city or county or a county of the third classification with a population of [less than seven thousand three hundred fifty] more than eight thousand and having an assessed valuation of less than [forty-nine] sixty-eight million dollars may impose a tax on the charges for all sleeping rooms paid by the transient guests of hotels or motels situated in the city or county or a portion thereof, which shall be not more than five percent per occupied room per night,… [new language underlined]” The bill was approved by a vote of 27-0. [Missouri State Senate, Daily Journal of the Senate, Day 24, 2/15/00, Page 230; Missouri State Senate, Official Summary, SB 724]

Steelman Voted To Authorize Tourism Taxes In Missouri Cities And Counties. On May 11, 2000, Steelman voted for the House Substitute version of SB 724, a bill that authorized a number of cities and counties in Missouri to levy tourism taxes. According to the Missouri State Senate, “This act removes the authorization for certain very small counties to levy a hotel/motel bed tax, but authorizes Henry, Hickory, New Madrid, and Stoddard Counties, and the Cities of Bethany, Bloomfield, Caruthersville, Marshall, Mexico, St James, and any fourth class city in New Madrid County to impose such a tourism tax. Marshall’s tax would be available solely for the purpose of building and operating an exposition and community center. This act also expands personal liability for the collection of certain tourism taxes. This change conforms personal liability for collection of the tourism tax with personal liability for collection of the sales tax.” The bill was passed by a vote of 34-0. [Missouri State Senate, Daily Journal of the Senate, Day 72, 5/11/00, Page 1409; Missouri State Senate, Official Summary, SB 724]

Steelman Led Floor Action, Voted For Bill Authorizing New Tourism Taxes. On February 10, 2000, Steelman initiated floor action and voted for the Senate Committee Substitute version of SB 596, a bill that authorized the cities of New Madrid, Bloomfield, Caruthersville and St. James, along with the counties of New Madrid and Stoddard, to levy new tourism taxes between two percent and five percent per occupied room, per night. According to the Missouri State Senate, “This act authorizes New Madrid, New Madrid County, Stoddard County, Bloomfield, Caruthersville and St. James to enact tourism taxes of between 2% and 5% to be added to the cost of sleeping rooms paid by transient guests. These taxes will also applies to campgrounds and docking facilities.” The bill was approved by a vote of 28-1. [Missouri State Senate, Daily Journal of the Senate, Day 22, 2/10/00, Pages 205-206; Missouri State Senate, Official Summary, SB 596]

Steelman Sponsored Bill Allowing Counties And Municipalities To Vote On Travel Tax. “Freshman Sen. Sarah Steelman was hazed by colleagues before they consented – for the first time – to final approval of a bill sponsored by the Rolla Republican. Steelman’s bill would allow the cities of New Madrid, Bloomfield, Caruthersville and St. James, plus New Madrid and Stoddard counties, to have public votes on taxing lodging for travelers. Senators at first voted ‘no’ on the bill to jokingly torment Steelman, then most switched their votes to ‘yes.’ The measure passed 28-1 and heads to the House.” [Associated Press, 2/10/00]

Steelman Co-Sponsored Bill Authorizing New Tourism Taxes. On January 5, 2000, Steelman co-sponsored SB 596, a bill that authorized cities of very specific dimensions – between 3,200 and 3,300 in population, located in a county with population between 35,000 and 36,000 – to levy new tourism taxes between two percent and five percent per occupied room, per night. According to the text of the bill, “any third class city with a population of more than three thousand two hundred but less than three thousand three hundred located in a county of the third classification having a population of more than thirty-five thousand but less than thirty-six thousand, may impose a tax on the charges for all sleeping rooms paid by the transient guests of hotels, motels, bed and breakfast inns and campgrounds and any docking facility which rents slips to recreational boats which are used by transients for sleeping, which shall be at least two percent, but not more than five percent per occupied room per night…” The bill was approved by the Agriculture, Conservation, Parks & Tourism Committee and passed by the full Senate, but it was never acted upon by the House of Representatives. [Missouri State Senate, Daily Journal of the Senate, Day 1, 1/5/00, Page 40; Missouri State Senate, Official Summary, SB 596]

Steelman Voted To Permit Cities To Levy Tourism Tax. On May 7, 1999, Steelman voted for HB 139, a bill that permitted all cities and counties in the state of Missouri above a certain size to impose a 5% tourism tax on all guests of hotels or motels within their jurisdiction. The bill specified that all revenue from the tax must be dedicated to tourism promotion. According to the Missouri House of Representatives, “This bill allows the governing body of any city or county, other than a city or county already imposing such a tax, having more than 350 hotel and motel rooms inside the city or county, or Hickory County, upon voter approval, to impose a room tax of not more than 5% on all transient guests of hotels or motels. Platte County will be allowed, upon voter approval, to impose a room tax of one-fourth of 1% on all transient guests of hotels or motels. The proceeds from these taxes will be used by the city or county solely for the promotion of tourism.” The bill was passed by a vote of 32-0. [Missouri State Senate, Daily Journal of the Senate, Day 58, 5/7/99, Page 1198; Missouri House of Representatives, Official Summary, HB 139]

Steelman Voted To Permit Cities To Levy Tourism Tax. On March 1, 1999, Steelman voted for SB 240, a bill that permitted the cities of Lebanon, Grain Valley, Independence, Hollister, Desloge, Bonne Terre, Park Hills and Leadwood to levy tourism taxes no greater than 5% per occupied room, per night. The bill specified that the cities were required to submit the proposed tourism tax to their respective electorates for popular approval. According to the Missouri State Senate, “This act allows the cities of Lebanon, Grain Valley, Independence, Hollister, Desloge, Bonne Terre, Park Hills and Leadwood to impose tourism taxes not to exceed five percent per occupied room per night for the promotion of tourism. This tax is subject to a vote of the people in each community.” The bill was passed by a vote of 30-1. [Missouri State Senate, Daily Journal of the Senate, Day 31, 3/1/99, Page 362; Missouri State Senate, Official Summary, SB 240]

Steelman Voted To Permit Cities To Levy Tourism Tax. On April 21, 1999, Steelman voted for the House Committee Substitute to the Senate Committee Substitute to SB 240, a bill that permitted the cities of Lebanon, Grain Valley, Independence, Hollister, Desloge, Bonne Terre, Park Hills and Leadwood to levy tourism taxes no greater than 5% per occupied room, per night. The bill specified that the cities were required to submit the proposed tourism tax to their respective electorates for popular approval. According to the Missouri State Senate, “This act allows the cities of Lebanon, Grain Valley, Independence, Hollister, Desloge, Bonne Terre, Park Hills and Leadwood to impose tourism taxes not to exceed five percent per occupied room per night for the promotion of tourism. This tax is subject to a vote of the people in each community.” The bill was passed by a vote of 28-2. [Missouri State Senate, Daily Journal of the Senate, Day 57, 4/21/99, Pages 815-816; Missouri State Senate, Official Summary, SB 240]

Waste Fees

Steelman Voted 8 Times In Favor Of Waste Fees

Steelman Sponsored Bill Extending Hazardous Waste Fees. On January 14, 2004, Steelman sponsored SB 1065, a bill that extended the expiration date of several hazardous waste fees by an additional two years, through the end of 2006. According to the Missouri State Senate, “This act extends the sunset on hazardous waste fees from January 1, 2005 to January 1, 2007.” The bill was referred to the Commerce & Environment Committee but did not receive subsequent action. [Missouri State Senate, Daily Journal of the Senate, Day 5, 1/14/04, Page 107; Missouri State Senate, Official Summary, SB 1065]

Steelman Sponsored Bill To Extend Waste Tire Fee. On January 7, 2004, Steelman sponsored SB 988, a bill that extended the waste tire fee for an additional year, until January 1, 2005. The bill also established new guidelines and a preferential scale for awarding contracts to companies for the removal or clean-up of waste tires. According to the text of the bill, “2. A fee for each new tire sold at retail shall be imposed on any person engaging in the business of making retail sales of new tires within this state. The fee shall be charged by the retailer to the person who purchases a tire for use and not for resale. Such fee shall be imposed at the rate of fifty cents for each new tire sold… 7. The fee imposed in subsection 2 of this section shall terminate January 1, [2004] 2005. [new language underlined]” The bill was approved by the Commerce & Environment Committee and passed by the full Senate, but never received subsequent action in the House of Representatives. [Missouri State Senate, Daily Journal of the Senate, Day 1, 1/7/04, Page 22; Missouri State Senate, Official Summary, SB 988]

Steelman Sponsored Bill Reinstating Waste Tire Fee. “Legislation reviving a 50-cent fee on the purchase of a new tire received first-round Senate approval Thursday. Established in 1990, the fee helped cover the Department of Natural Resources’ costs for cleaning up waste tires. But it expired at the end of December after the Legislature failed to extend it last year. The bill endorsed Thursday would restore the fee through the 2009 fiscal year, then reduce it to 25 cents per tire through fiscal 2014… Part of the revenue would be set aside for grants to businesses and schools to encourage them to find uses for recycled tires, such as playground surfaces or highway projects. ‘What we’re trying to do is create a market for recycled material so the private sector can deal with this problem,’ said Sen. Sarah Steelman, R-Rolla, who sponsored the tire fee bill.” [Associated Press, 3/11/04]

Steelman Voted To Extend Hazardous Waste Generator Fee. On April 1, 2003, Steelman voted for SB 392, a bill that extended the state’s hazardous waste generator fee for an additional five years, from 2004 through 2009. According to the Missouri State Senate, “This act extends the levy and collection of the hazardous waste management fee to January 1, 2010.” The bill was passed by a vote of 27-0. [Missouri State Senate, Daily Journal of the Senate, Day 45, 4/1/03, Page 645; Missouri State Senate, Official Summary, SB 392]

Steelman Voted To Extend Waste Tire Fee. On May 14, 1999, Steelman voted for the Conference Report version of HB 603, a bill that amended a number of different environmental provisions. The bill extended the waste tire fee for an additional three years, through the end of 2003. According to the Missouri House of Representatives, “The waste tire fee will expire on January 1, 2001. The bill extends the fee to January 1, 2004, and establishes an emergency bid process for contracts up to $500,000 to abate waste tire sites that pose a risk to human health or the environment.  The bill also allows use of processed waste tires and recycled rubber chips in sanitary landfill design and operation.” The bill was passed by a vote of 33-0. [Missouri State Senate, Daily Journal of the Senate, Day 73, 5/14/99, Pages 1562-1563; Missouri House of Representatives, Official Summary, HB 603]

Steelman Voted To Extend Waste Tire Fee. On May 13, 1999, Steelman voted for the Senate Committee Substitute version of HB 603, a bill that amended a number of different environmental provisions. The bill extended the waste tire fee for an additional three years, through the end of 2003. According to the Missouri House of Representatives, “The waste tire fee will expire on January 1, 2001. The bill extends the fee to January 1, 2004, and establishes an emergency bid process for contracts up to $500,000 to abate waste tire sites that pose a risk to human health or the environment.  The bill also allows use of processed waste tires and recycled rubber chips in sanitary landfill design and operation.” The bill was passed by a vote of 32-0. [Missouri State Senate, Daily Journal of the Senate, Day 72, 5/13/99, Page 1479; Missouri House of Representatives, Official Summary, HB 603]

Steelman Voted To Extend Tire Disposal Fee. On March 10, 1999, Steelman voted for SB 426, a bill to extend the tire disposal fee for an additional five years. According to the Missouri State Senate, “This act extends the sunset on the state tire disposal fee. Currently the fee expires on Jan. 1, 2001. The bill extends the sunset to Jan. 1, 2006.” The bill was passed by a vote of 30-0. [Missouri State Senate, Daily Journal of the Senate, Day 37, 3/10/99, Page 464; Missouri State Senate, Official Summary, SB 426]

Steelman Voted To Extend Two Expiring Fees. On March 10, 1999, Steelman voted for SB 353, a bill to extend two expiring fees, the hazardous waste disposal fee and the hazardous waste generator fee, for an additional four years. According to the Missouri State Senate, “This act extends the hazardous waste disposal fee in Section 260.475, RSMo, and the hazardous waste generator fee in Section 260.479, RSMo, until January 1, 2004. Both of these fees will expire on January 1, 2000 under current law.” The bill was passed by a vote of 30-0. [Missouri State Senate, Daily Journal of the Senate, Day 37, 3/10/99, Page 463; Missouri State Senate, Official Summary, SB 353]

Transportation Taxes

Steelman Voted 6 Times In Favor Of Transportation Taxes

Steelman Voted To Extend Transportation Tax For Kansas City Mass Transit System. On May 1, 2003, Steelman voted for the House Committee Substitute version of HB 122, a bill that extended the expiration date of the Kansas City Mass Transportation System Sales Tax. The bill authorized the tax for an additional two years, through the end of 2005. According to the Missouri House of Representatives, “This bill extends the Kansas City transportation tax to December 31, 2005. The current tax expires on December 31, 2003.” The bill was passed by a vote of 29-0. [Missouri State Senate, Daily Journal of the Senate, Day 64, 5/1/03, Page 1137; Missouri House of Representatives, Official Summary, HB 122]

Steelman Voted To Extend Kansas City Transportation Sales Tax. On May 1, 2001, Steelman voted for HB 321, a bill that extended the transportation sales tax in the city of Kansas City by two years, through the end of 2003. According to the Missouri House of Representatives, “The Kansas City transportation sales tax will expire on December 31, 2001.  This bill extends the tax to December 31, 2003.” The bill was passed by a vote of 32-0. [Missouri State Senate, Daily Journal of the Senate, Day 64, 5/1/01, Page 969; Missouri House of Representatives, Official Summary, HB 321]

Steelman Voted To Extend Sales Tax For Kansas City Public Transportation. On March 14, 2001, Steelman voted for SB 76, a bill that extended the expiration date for a sales tax in Kansas City funding the city’s public transportation system for two years, through 2003. According to the Missouri State Senate, “This act extends the portion of public mass transportation sales tax exceeding 7 1/2 percent from December 31, 2001 to December 31, 2003.” The bill was passed by a vote of 31-1. [Missouri State Senate, Daily Journal of the Senate, Day 41, 3/14/01, Page 488; Missouri State Senate, Official Summary, SB 76]

Steelman Voted To Extend Kansas City Transportation Sales Tax. On May 2, 1999, Steelman voted for HB 346, a bill that extended the expiration date for the Kansas City Transportation Sales Tax by two additional years, through 2001. According to the Missouri House of Representatives, “KANSAS CITY TRANSPORTATION SALES TAX: The Kansas City transportation sales tax will expire on December 31, 1999.  This bill extends the tax to December 31, 2001.” The bill was passed by a vote of 28-0. [Missouri State Senate, Daily Journal of the Senate, Day 63, 5/2/99, Pages 1025-1026; Missouri House of Representatives, Official Summary, HB 346]

Steelman Voted To Extend St. Louis Transportation Sales Tax. On May 2, 1999, Steelman voted for HB 261, a bill that extended the expiration date for the St. Louis Transportation Sales Tax by two additional years, through 2001. According to the Missouri House of Representatives, “ST. LOUIS TRANSPORTATION SALES TAX: The expiration date for the transportation sales tax adopted under Sections 94.600 to 94.655, RSMo, in the City of St. Louis is changed from December 31, 1999, to December 31, 2001.” The bill was passed by a vote of 27-0. [Missouri State Senate, Daily Journal of the Senate, Day 63, 5/2/99, Page 1025; Missouri House of Representatives, Official Summary, HB 261]

Steelman Voted To Extend Kansas City Sales Tax For Mass Transit For Two Additional Years. On February 23, 1999, Steelman voted for SB 4, a bill that extended an existing sales tax in Kansas City, designed to fund the city’s mass transit system, for two additional years beyond its scheduled expiration date on December 31, 1999. According to the Missouri State Senate, “Under current law, the Kansas City sales tax for mass transportation will expire on December 31, 1999. This act extends the expiration date until December 31, 2001.” The bill was passed by a vote of 28-0. [Missouri State Senate, Daily Journal of the Senate, Day 28, 2/23/99, Page 320; Missouri State Senate, Official Summary, SB 4]

Other Taxes And Fees

Steelman Voted 11 Times In Favor Of Other Taxes And Fees

Steelman Voted To Authorize Increase In Senior Citizens Service Fund Tax. On April 1, 2003, Steelman voted for SB 590, a bill that authorized every Missouri county (as well as the city of St. Louis) to increase the Senior Citizens Service Fund tax from five cents to ten cents per one hundred dollars assessed valuation, subject to popular approval. According to the Missouri State Senate, “This act enables the governing body of any county or the city of St. Louis to submit a ballot to the voters to increase the existing tax for the Senior Citizens’ Services Fund from five cents to ten cents per one hundred dollars assessed valuation.” The bill was passed by a vote of 32-0. [Missouri State Senate, Daily Journal of the Senate, Day 45, 4/1/03, Page 626; Missouri State Senate, Official Summary, SB 590]

Steelman Voted To Authorize Landfill Fee In Johnson County. On March 18, 2003, Steelman voted for the Senate Committee Substitute version of SB 546, a bill that authorized Johnson County to impose a $1.50 per ton landfill fee. The bill specified that popular approval would be necessary before the imposition of the fee. According to the Missouri State Senate, “This act permits Johnson County to hold an election to impose a landfill fee for the benefit of the county. The fees, which may not exceed $1.50 per ton will be collected by the landfill operation.” The bill was passed by a vote of 30-0. [Missouri State Senate, Daily Journal of the Senate, Day 40, 3/18/03, Page 550; Missouri State Senate, Official Summary, SB 546]

Steelman Voted To Authorize Increased Fees On Residential Property For Sewer Service Repair. On February 26, 2003, Steelman voted for SB 301, a bill that authorized municipalities to increase their annual “lateral sewer service lines repair” fees on residential property from $28 to $50. The bill established that any fee increase would be contingent upon popular approval. According to the Missouri State Senate, “This act allows municipalities to impose and assess an annual fee of up to $50, subject to voter approval, on certain residential property to provide funds to pay the cost of certain repairs of lateral sewer service lines. Currently, the maximum fee is $28 per year and must be assessed on a quarterly basis.” The bill was passed by a vote of 31-0. [Missouri State Senate, Daily Journal of the Senate, Day 28, 2/26/03, Page 321; Missouri State Senate, Official Summary, SB 301]

Steelman Voted To Authorize Increased Fees On Residential Property For Sewer Service Repair. On May 8, 2003, Steelman voted for the House Committee Substitute version of SB 301, a bill that authorized municipalities to increase their annual “lateral sewer service lines repair” fees on residential property from $28 to $50. The bill established that any fee increase would be contingent upon popular approval. According to the Missouri State Senate, “This act allows municipalities to impose and assess an annual fee of up to $50, subject to voter approval, on certain residential property to provide funds to pay the cost of certain repairs of lateral sewer service lines. Currently, the maximum fee is $28 per year and must be assessed on a quarterly basis.” The bill was passed by a vote of 30-0. [Missouri State Senate, Daily Journal of the Senate, Day 69, 5/8/03, Pages 1324-1325; Missouri State Senate, Official Summary, SB 301]

Steelman Voted To Create Retail Pharmacy Tax In Order To Fund Medicaid Pharmacy Program. On May 15, 2002, Steelman voted for the Senate Substitute version of the Senate Committee Substitute version of HB 1898, a bill that created a retail pharmacy tax “for the privilege of providing outpatient prescription drugs.” The bill imposed a new retail pharmacy tax upon all licensed retail pharmacies in Missouri in order to fund the state’s Medicaid Pharmacy Program. The retail pharmacy tax was limited to 6% of a pharmacy’s monthly gross retail prescription receipts. According to the Missouri House of Representatives, “This act imposes a tax upon licensed retail pharmacies in Missouri for the privilege of providing outpatient prescription drugs. The tax rate of up to [sic] will be based on monthly gross retail prescription receipts of pharmacies, not to exceed 6%… All revenues from the tax will be deposited in the Pharmacy Tax Fund, created in the act. Moneys in the fund will be used to provide payments for services related to the Medicaid pharmacy program.” The bill was passed by a vote of 24-9. [Missouri State Senate, Daily Journal of the Senate, Day 73, 5/15/02, Page 1655; Missouri House of Representatives, Official Summary, HB 1898]

Steelman Voted To Authorize Musical Service Tax In St. Louis. On March 7, 2001, Steelman voted for SB 430, a bill that authorized the city of St. Louis to levy a musical service tax in order to fund free concerts or similar musical services. The tax would require popular approval. According to the Missouri State Senate, “This act authorizes St. Louis City to levy a voter approved tax for providing free band concerts or equivalent musical service. The election for the tax may be initiated by the governing body of the city or by petition. Current law allows certain cities, villages or towns to levy the musical service tax.” The bill was approved by a vote of 31-0. [Missouri State Senate, Daily Journal of the Senate, Day 37, 3/7/01, Page 427; Missouri State Senate, Official Summary, SB 430]

Steelman Voted To Authorize Property Tax In Support Of Law Enforcement Districts In Camden County. On February 19, 2001, Steelman voted for SB 224, a bill that authorized the creation of law enforcement districts in Camden County, as well as the imposition of property taxes in order to fund those law enforcement districts. The bill also states that popular assent is required before a district may levy a property tax. According to the Missouri State Senate, “This act authorizes the creation of law enforcement districts in Camden County to fund, promote and operate projects relating to law enforcement. Ten percent of the registered voters in a district may file a petition in circuit court requesting the creation of a district. The act sets forth the requirements and court procedure regarding the petition. A Board of Directors consisting of five elected members shall govern each law enforcement district. A district may impose a property tax if approved by voters. The act outlines the legal powers of a law enforcement district, including the powers to contract, borrow money and coordinate efforts with state and local agencies.” The bill was passed by a vote of 31-0. [Missouri State Senate, Daily Journal of the Senate, Day 27, 2/19/01, Page 279; Missouri State Senate, Official Summary, SB 224]

Steelman Voted To Allow Large Counties To Impose $1 Monthly Fee On Water Service Lines. On May 7, 1999, Steelman voted for the Senate Substitute version of HB 450, a bill modifying a number of policies related to public water resources. Among other provisions, the bill authorized counties possessing over 900,000 inhabitants to impose a $1 monthly fee on water service lines for small residential dwellings. The bill also declared that popular approval was necessary before a county could impose any fee. According to the text of the bill, “66.405. 1. If approved by a majority of the voters voting on the proposal, a county of the first classification having a population of over nine hundred thousand inhabitants may, by ordinance, levy and impose annually, upon water service lines providing water service to residential property having four or fewer dwelling units on a countywide basis, including both the incorporated and unincorporated areas, a fee not to exceed one dollar per month or an equivalent rate collected at some other interval.” The bill was passed by a vote of 31-1. [Missouri State Senate, Daily Journal of the Senate, Day 68, 5/7/99, Page 1201; Missouri House of Representatives, Official Summary, HB 450]

Steelman Voted To Increase Allowable Tax Rates For Debt Service In Kansas City, Public Hospitals Across State. On March 9, 1999, Steelman voted for SB 348, a bill that raised the permissible tax rates for debt service in Kansas City and public hospital financing by counties across the state. According to the Missouri State Senate, “This act increases the allowable tax levy rate for debt service in Kansas City from the current fifty cents per hundred dollars assessed valuation to one dollar per hundred dollars assessed valuation. A similar provision is contained in SCS/HB 812.  The act also increases the maximum levy on property taxes imposed by counties for public hospitals or hospital districts from the current fifty cents per hundred dollars assessed valuation to one dollar. The hospital board of trustees or district board is required, when proposing to submit the increased levy to a vote, to publish in newspapers a plan for using the increased revenue for ongoing hospital operations.” The bill was passed by a vote of 29-1. [Missouri State Senate, Daily Journal of the Senate, Day 36, 3/9/99, Page 448; Missouri State Senate, Official Summary, SB 348]

Steelman Voted To Increase Allowable Tax Rates For Debt Service In Kansas City, Public Hospitals Across State. On April 28, 1999, Steelman voted for SB 348, a bill that raised the permissible tax rates for debt service in Kansas City and public hospital financing by counties across the state. According to the Missouri State Senate, “This act increases the allowable tax levy rate for debt service in Kansas City from the current fifty cents per hundred dollars assessed valuation to one dollar per hundred dollars assessed valuation. A similar provision is contained in SCS/HB 812. The act also increases the maximum levy on property taxes imposed by counties for public hospitals or hospital districts from the current fifty cents per hundred dollars assessed valuation to one dollar. The hospital board of trustees or district board is required, when proposing to submit the increased levy to a vote, to publish in newspapers a plan for using the increased revenue for ongoing hospital operations.” The bill was passed by a vote of 33-0. [Missouri State Senate, Daily Journal of the Senate, Day 61, 4/28/99,Page 973; Missouri State Senate, Official Summary, SB 348]

Steelman Co-Sponsored Education Bill That Increased State Sales Tax By 1%, State Corporate Income Tax To 6.75% And State Personal Income Tax To 6.5% For Income Above $10,000. On February 9, 1999, Steelman co-sponsored SB 422, a bill that modified the state’s school aid formula by expanding the school aid entitlement through an increase in the “guaranteed tax base per eligible pupil” from $122,000 per eligible pupil to $340,000 per eligible pupil. In order to facilitate this change, the bill increases the state sales tax by 1%, the state corporate income tax to 6.75%, and the state personal income tax to 6.5% for income above $10,000. According to the Missouri State Senate, “This act revises the state school aid formula and several related provisions, including state sales and income taxes. STATE AID FORMULA – The levy-driven state school aid entitlement is revised by raising the guaranteed tax base per eligible pupil (GTB) from $122,000 (for the next school year) to about $340,000 per eligible pupil. No additional state aid is provided for levying a rate above the $1.25 minimum levy (per $100 assessed value), though a district may levy a higher tax rate and generate additional local revenue… SALES AND INCOME TAXES – The act increases the state sales tax by one percent and increases corporate income tax to 6.75% and personal income tax to 6.5% for income above $10,000.” The bill was referred to the Education Committee and never received subsequent action. [Missouri State Senate, Daily Journal of the Senate, Day 20, 2/9/99, Page 203; Missouri State Senate, Official Summary, SB 422]


Published: Jun 19, 2012

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