To repeal sections 238.202, 238.207, 238.210, 238.212, 238.215, 238.220, 238.227, 238.230, 238.232, 238.235, 238.237 and 238.240, RSMo 1994, relating to transportation development districts, and to enact in lieu thereof thirteen new sections relating to the same subject.

BE IT ENACTED BY THE GENERAL ASSEMBLY OF THE STATE OF MISSOURI, AS FOLLOWS:

     Section A. Sections 238.202, 238.207, 238.210, 238.212, 238.215, 238.220, 238.227, 238.230, 238.232, 238.235, 238.237 and 238.240, RSMo 1994, are repealed and thirteen new sections enacted in lieu thereof, to be known as sections 238.202, 238.207, 238.210, 238.212, 238.215, 238.216, 238.220, 238.227, 238.230, 238.232, 238.235, 238.237 and 238.240, to read as follows:

     238.202. 1. As used in sections 238.200 to 238.275, the following terms mean:

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

     (2) "Commission", the Missouri highways and transportation commission;

     (3) "District", a transportation development district organized under sections 238.200 to 238.275;

     (4) "Local transportation authority", a county, city, town, village, county highway commission, special road district, interstate compact agency, or any local public authority or political subdivision having jurisdiction over any bridge, street, highway, dock, wharf, ferry, lake or river port, airport, railroad, light rail or other transit improvement or service;

     (5) "Project" includes any bridge, street, road, highway, access road, interchange, intersection, signing, signalization, parking lot, bus stop, station, garage, terminal, hangar, shelter, rest area, dock, wharf, lake or river port, airport, railroad, light rail, or other mass transit and any similar or related improvement or infrastructure.

     2. For the purposes of sections 11(c), 16 and 22 of Article X of the Constitution of Missouri, section 137.073, RSMo, and as used in sections 238.200 to 238.275, the following terms shall have the meanings given:

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

     (2) "Qualified electors", "qualified voters" or "voters", if any persons eligible to be registered voters reside within the proposed district, such persons who have registered to vote pursuant to chapter 115, RSMo, or if no persons eligible to be registered voters reside within the proposed district, the owner(s) of real property located within the proposed district;

     (3) "Registered voters", persons qualified and registered to vote pursuant to chapter 115, RSMo.

     238.207. 1. Whenever the creation of a district is desired, not less than fifty registered voters from each county partially or totally within the proposed district may file a petition requesting the creation of a district. However, if no persons eligible to be registered voters reside within the district, the owners of record of all of the real property located within the proposed district may file a petition requesting the creation of a district. The petition shall be filed in the circuit court of any county partially or totally within the proposed district.

     2. Alternatively, the governing body of any local transportation authority within any county in which a proposed project may be located may file a petition in the circuit court of that county, requesting the creation of a district.

     3. The proposed district area shall be contiguous and may contain all or any portion of one or more municipalities and counties. [A district shall be of sufficient size to include all of the area to be served by each proposed project and to adequately fund each project.]

     4. The petition shall set forth:

     (1) The name, voting residence and county of residence of each individual petitioner, or, if no persons eligible to be registered voters reside within the proposed district, the name and address of each owner of record of real property located within the proposed district, or shall recite that the petitioner is the governing body of that city or county acting in its official capacity;

     (2) The name and address of each respondent. Respondents must include the commission and each affected local transportation authority within the proposed district, except a petitioning local transportation authority;

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

     (4) A general description of each project proposed to be undertaken by that district, including a description of the approximate location of each project;

     (5) The name of the proposed district;

     (6) The number of members of the board of directors of the proposed district, which shall be not less than five or more than fifteen;

     (7) A statement that the terms of office of initial board members shall be staggered in approximately equal numbers to expire in one, two or three years;

     (8) If the petition was filed by registered voters or by a governing body, a request that the question be submitted to the qualified voters residing within the limits of the proposed district whether they will establish a transportation development district to develop a specified project or projects;

     (9) A proposal for funding the district initially, pursuant to the authority granted in sections 238.200 to 238.275, together with a request that the funding proposal be submitted to the qualified voters residing within the limits of the proposed district; provided, however, the funding method of special assessments may also be approved as provided in subsection 1 of section 238.230; and

     (10) 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.

     238.210. 1. Within thirty days after the petition is filed, the circuit court clerk shall serve a copy of the petition on the respondents who shall have thirty days after receipt of service to file an answer stating agreement with or opposition to the creation of the district. If any respondent files its answer opposing the creation of the district, it shall recite legal reasons why the petition is defective, why the proposed district is illegal or unconstitutional, or why the proposed method for funding the district is illegal or unconstitutional. The respondent shall ask the court for a declaratory judgment respecting these issues. The answer of each respondent shall be served on each petitioner and every other respondent named in the petition. Any resident, taxpayer, [or] any other [corporate taxpayer] entity, or any local transportation authority within the proposed district may join in or file a petition supporting or answer opposing the creation of the district and seeking a declaratory judgment respecting these same issues within thirty days after the date notice is last published by the circuit clerk.

     2. The court shall hear the case without a jury. If the court shall thereafter determine the petition is defective or the proposed district is illegal or unconstitutional, or shall be an undue burden on any owner of property within the district or is unjust and unreasonable, it shall enter its declaratory judgment to that effect and shall refuse to [certify the petition for voter approval] make the certifications requested in the pleadings. If the court determines that any proposed funding method is illegal or unconstitutional, it shall enter its judgment striking that funding method in whole or part. If the court determines the petition is not legally defective and the proposed district and method of funding are neither illegal nor unconstitutional, the court shall enter its judgment to that effect. If the petition was filed by registered voters or by a governing body, the court shall then certify the questions regarding district creation, project development, and proposed funding for voter approval. If the petition was filed by the owners of record of all of the real property located within the proposed district, the court shall declare the district organized and certify the funding methods stated in the petition for qualified voter approval; provided, however, the funding method of special assessments may also be approved as provided in subsection 1 of section 238.230. In either case, if no objections to the petition are timely filed, the court may [order such questions certified for voter approval] make such certifications based upon the pleadings before it without any hearing.

     3. Any party having filed an answer or petition may appeal the circuit court's order or declaratory judgment in the same manner provided for other appeals.

     238.212. 1. [When a petition seeking the creation of a district is filed] If the petition was filed by registered voters or by a governing body, the circuit clerk in whose office the petition was filed shall give notice to the public by causing one or more newspapers of general circulation serving the counties or portions thereof contained in the proposed district to publish once a week for four consecutive weeks a notice substantially in the following form:

NOTICE OF PETITION TO SUBMIT TO A POPULAR VOTE

THE CREATION AND FUNDING OF A

TRANSPORTATION DEVELOPMENT DISTRICT

     Notice is hereby given to all persons residing or owning property in (here specifically describe the proposed district boundaries), within the state of Missouri, that a petition has been filed asking that upon voter approval, a transportation development district by the name of "................. Transportation Development District" be formed for the purpose of developing the following transportation project: (here summarize the proposed transportation project or projects). The petition also requests voter approval of the following method(s) of funding the district, which (may) (shall not) increase the total taxes imposed within the proposed district: (describe the proposed funding methods). A copy of this petition is on file and available at the office of the clerk of the circuit court of ............. County, located at ................., Missouri. You are notified to join in or file your own petition supporting or answer opposing the creation of the transportation development district and requesting a declaratory judgment, as required by law, no later than the ............ day of .............., 19... . You may show cause, if any there be, why such petition is defective or proposed transportation development district or its funding method, as set forth in the petition, is illegal or unconstitutional and should not be submitted for voter approval at a general, primary or special election as directed by this court. ............................................................. Clerk of the Circuit Court of ........................ County

     2. The circuit court may also order a public hearing on the question of the creation and funding of the proposed district, if it deems such appropriate, under such terms and conditions as it deems appropriate. If a public hearing is ordered, notice of the time, date and place of the hearing shall also be given in the notice specified in subsection 1 of this section.

     238.215. 1. If the circuit court certifies the petition for voter approval, it shall call an election pursuant to section 238.216 [order the county clerk to cause the questions to appear on the ballot on the next regularly scheduled general, primary or special election day, which date shall be the same in each county or portion of a county included within and voting upon the proposed district].

     2. At such election for voter approval of the qualified voters, the questions shall be submitted in substantially the following form:

     Shall there be organized in (here specifically describe the proposed district boundaries), within the state of Missouri, a transportation development district, to be known as the "................ Transportation Development District" for the purpose of developing the following transportation project: (here summarize the proposed project or projects and require each voter to approve or disapprove of each project) and have the power to fund the proposed project upon separate voter approval by any or all of the following methods: (here specifically describe the proposed funding methods and require each voter to approve or disapprove of each proposed funding method)?

     3. The results of the election shall be entered upon the records of the circuit court of the county in which the petition was filed. Also, a certified copy thereof shall be filed with the county clerk of each county in which a portion of the proposed district lies, who shall cause the same to be spread upon the records of the county commission. If the results show that a majority of the votes cast by the qualified voters were in favor of organizing the transportation development district, the circuit court having jurisdiction of the matter shall declare the district organized and certify the funding methods approved by the qualified voters. If the results show that less than a majority of the votes cast by the qualified voters were in favor of the organization of the district, the circuit court shall declare that the question has failed to pass, and the same question shall not be again submitted for voter approval for two years.

     238.216. 1. Except as otherwise provided in section 238.220 with respect to the election of directors, in order to call any election required or allowed under sections 238.200 to 238.275, the circuit court shall:

     (1) Order the county clerk to cause the question(s) to appear on the ballot on the next regularly scheduled general, primary or special election day, which date shall be the same in each county or portion of a county included within and voting upon the proposed district; or

     (2) If the election is to be a mail-in election, specify a date on which ballots for the election shall be mailed, which date shall be a Tuesday, and shall be not earlier than the eighth Tuesday from the issuance of the order, and shall not be on the same day as an election conducted under the provisions of chapter 115, RSMo.

     2. Application for a ballot shall be conducted as follows:

     (1) Only qualified voters shall be entitled to apply for a ballot;

     (2) Such persons shall apply with the clerk of the circuit court in which the petition was filed;

     (3) 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. 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 ownership, and identifies the real property by location;

     (4) No person shall apply later than the fourth Tuesday before the date for mailing ballots specified in the circuit court's order.

     3. If the election is to be mail-in election, the circuit court shall mail a ballot to each qualified voter who applied for a ballot pursuant to subsection 2 of this section along with a return addressed envelope directed to the circuit court 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.

     Subscribed and sworn to before me this ....... day of ....., 19...

                    Authorized Signature

Printed Name of Voter               Signature of notary or

                                   other officer authorized

                                   to administer oaths.

Mailing Address of Voter

(if different)

     4. Except as otherwise provided in subsection 2 of section 238.220, with respect to the election of directors, each qualified voter shall have one vote. 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 voted ballot shall be signed with the authorized signature.

     5. Mail-in voted ballots shall be returned to the circuit court clerk's office by mail or hand delivery no later than 5:00 p.m. on the sixth Tuesday after the date for mailing the ballots as set forth in the circuit court's order. The circuit court's clerk 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 circuit court from lists compiled by the 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 circuit court. Any qualified voter who voted in such election may contest the result in the same manner as provided in chapter 115, RSMo.

     6. The results of the election shall be entered upon the records of the circuit court of the county in which the petition was filed. Also, a certified copy thereof shall be filed with the county clerk of each county in which a portion of the proposed district lies, who shall cause the same to be spread upon the records of the county commission.

     238.220. 1. Notwithstanding anything to the contrary contained in section 238.216, if any persons eligible to be registered voters reside within the district the following procedures shall be followed:

     (1) After the district has been declared organized, the court shall upon petition of any interested person order the county clerk to cause an election to be held in all areas of the district within one hundred twenty days after the order establishing the district, to elect the district board of directors which shall be not less than five nor more than fifteen[.];

     [2.] (2) Candidates shall pay the sum of five dollars as a filing fee to the county clerk and shall file with the election authority of such county a statement under oath that he possesses all of the qualifications set out in this section for a director. Thereafter, such candidate shall have his name placed on the ballot as a candidate for director[.];

     [3.] (3) The director or directors to be elected shall be elected at large. The candidate receiving the most votes from qualified voters shall be elected to the position having the longest term, the second highest total votes elected to the position having the next longest term, and so forth. Each initial director shall serve the one-, two- or three-year term to which he was elected, and until his successor is duly elected [by district voters] and qualified. Each successor director shall serve a three-year term. The directors shall nominate and elect an interim director to complete any unexpired term of a director caused by resignation or disqualification[.]; and

     [4.] (4) Each director shall be a resident of the district. Directors shall be registered voters at least twenty-one years of age.

     2. Notwithstanding anything to the contrary contained in section 238.216, if no persons eligible to be registered voters reside within the district, the following procedures shall apply:

     (1) Within thirty days after the district has been declared organized, the circuit clerk of the county in which the petition was filed shall, upon giving 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, call a meeting of the owners of real property 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 not less than five and not more than fifteen directors, to be composed of owners or representatives of owners of real property in the district;

     (2) The property owners, when assembled, shall organize by the election of a chairman and secretary of the meeting who shall conduct the election. At the election, each acre of real property within the district shall represent one share, and each owner may have one vote in person or by proxy for every acre of real property owned by such person within the district;

     (3) The one-third of the initial board members receiving the most votes shall be elected to positions having a term of three years. The one-third of initial board members receiving the next highest number of votes shall be elected to positions having a term of two years. The lowest one-third of initial board members receiving sufficient votes shall be elected to positions having a term of one year. Each initial director shall serve the term to which he was elected, and until his successor is duly elected and qualified. Successor directors shall be elected in the same manner as the initial directors at a meeting of the real property owners called by the board. Each successor director shall serve a three-year term. The directors shall nominate and 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.

     [5.] 3. The commission shall appoint one or more advisors to the board, who shall have no vote but shall have the authority to participate in all board meetings and discussions, whether open or closed, and shall have access to all records of the district and its board of directors.

     [6.] 4. If the proposed project is not intended to be merged into the state highways and transportation system under the commission's jurisdiction, the local transportation authority that will assume maintenance of the project shall appoint one or more advisors to the board of directors who shall have the same rights as advisors appointed by the commission.

     238.227. 1. A district may use any one or more of the taxes or other funding methods specifically authorized by sections 238.200 to 238.275 to fund a project. A district may also use tax increment financing pursuant to chapter 99, RSMo.

     2. At any time during the existence of the district the board may submit or resubmit a proposed funding method authorized by sections 238.200 to 238.275 for a project to the [district] qualified voters for approval.

     3. The commission may by contract with a district receive any revenue received by the district from any funding method authorized by sections 238.200 to 238.275. Such revenue shall be deposited by the commission pursuant to section 227.180, RSMo, and applied by the commission to project costs including debt service on revenue bonds or refunding bonds issued by the district or the commission under sections 238.200 to 238.275.

     4. If the proposed project is not intended to be merged into the state highways and transportation system under the commission's jurisdiction, the local transportation authority that will assume maintenance of the project may by contract with a district receive any revenue received by the district and deposit such revenue in a special trust account. Such revenue and interest therefrom shall be applied by the local transportation authority to project costs or debt service on revenue bonds issued by the district or the local transportation authority pursuant to sections 238.200 to 238.275.

     238.230. 1. If approved by:

     (1) A majority of [those] the qualified voters voting on the question in the district[,] ; or

     (2) The owners of record of all of the real property located within the district who shall indicate their approval by signing a special assessment petition; the district may make one or more special assessments for those project improvements which specially benefit the properties within the district. Improvements which may confer special benefits within a district include but are not limited to improvements which are intended primarily to serve traffic originating or ending within the district, to reduce local traffic congestion or circuity of travel, or to improve the safety of motorists or pedestrians within the district.

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

     Shall the ............... Transportation Development District be authorized to levy special assessments against property benefitted within the district 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), said special assessments to be levied ratably against each tract, lot or parcel of property within the district which is benefitted by such project in proportion to the (insert method of allocating special assessments), in an amount not to exceed $.......... per annum per (insert unit of measurement)?

     3. The special assessment petition shall be substantially in the following form:

     The ........... Transportation Development District shall be authorized to levy special assessments against property benefited within the district 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), said special assessments to be levied pro rata against each tract, lot or parcel or property within the district which is benefited by such project in proportion to the (insert method of allocating special assessments), in an amount not to exceed $...... per annum per (insert unit of measurement).

     [3.] 4. If a proposal for making a special assessment fails, the district board of directors may, with the prior approval of the commission or the local transportation authority which will assume ownership of the completed project, delete from the project any portion which was to be funded by special assessment and which is not otherwise required for project integrity.

     238.232. 1. If approved by at least four-sevenths of [those] 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 ten 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 .......... Transportation Development 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 commissions, remit to the treasurer of that district the amount collected or received by him prior to the first day of the month. Upon receipt of such money, the district treasurer shall execute a receipt therefor, which he 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.

     238.235. 1. (1) Any [one of those] transportation development districts [described in subsection 9 of this section] may by resolution impose a transportation development district sales tax on all retail sales made in such transportation development district which are subject to taxation under the provisions of sections 144.010 to 144.525, RSMo, for any transportation development purpose designated by the transportation development district in its ballot of submission to its qualified voters, except that no resolution enacted pursuant to the authority granted by this section shall be effective unless the board of directors of the transportation development district submits to the qualified voters of the transportation development district, at a state general, primary, or special election, a proposal to authorize the board of directors of the transportation development district to impose a tax under the provisions of this section.

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

     Shall the transportation development district of ............ (transportation development district's name) impose a transportation development district-wide sales tax at the rate of .......... (insert amount) for a period of .......... (insert number) years from the date on which such tax is first imposed for the purpose of .......... (insert transportation development purpose)?

          { } 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 resolution 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 board of directors of the transportation development district shall have no power to impose the sales tax authorized by this section unless and until the board of directors of the transportation development district shall again have submitted another proposal to authorize it 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) Within ten days after the adoption of any resolution in favor of the adoption of a transportation development district sales tax by a majority of the qualified voters of such transportation development district, the transportation development district shall forward to the director of revenue, by United States registered mail or certified mail, a certified copy of the resolution of its board of directors. The resolution shall reflect the effective date thereof. The sales tax authorized by this section shall become effective on the first day of the second calendar quarter after the director of revenue receives notice of adoption of such tax.

     (4) In each transportation development 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 sales tax laws of the state of Missouri, by the transportation development district pursuant to this section, and all other applicable local sales taxes which are collected by the director of revenue, to his sale price, and when so added such combined 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. The combined rate of the state sales tax, any city sales tax, transportation sales tax, tax for education and highways, county, sales taxes, and all transportation development district sales taxes shall be the sum of the combined rates, multiplying the combined tax rate times the amount of the sale.

     (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 director of revenue shall establish appropriate brackets which shall be used in districts imposing a tax under this section in lieu of those brackets provided in section 144.285, RSMo.

     (6) All revenue received by a transportation development district from the tax authorized by this section which has been designated for a certain transportation development purpose shall be deposited in a special trust fund and shall be used solely for such designated purpose. Upon the expiration of the period of years approved by the voters under subdivision (2) of this subsection or if the tax authorized by this section is repealed under subsection 8 of this section, all funds remaining in the special trust fund shall continue to be used solely for such designated transportation development purpose. Any funds in such special trust fund which are not needed for current expenditures may be invested by the board of directors in accordance with applicable laws relating to the investment of other transportation development district funds.

     (7) 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 the transportation development district 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. [If a city or county transportation sales tax or a county capital improvements sales tax already exists anywhere within the district, the maximum combined rate of these existing sales taxes with the transportation development district sales tax which may be imposed by the district shall not exceed one-half of one percent.] Any transportation development district sales tax imposed under this section shall be imposed at a rate that shall be uniform throughout the district.

     2. The resolution imposing the sales tax under 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. The amount reported and returned to the director of revenue by the seller shall be computed on the basis of the combined rate of the tax imposed by sections 144.010 to 144.525, RSMo, and the tax imposed by the resolution as authorized by this section, plus any amounts imposed under other provisions of law.

     3. On and after the effective date of any tax imposed under this section, the director of revenue shall perform all functions incident to the administration, collection, enforcement, and operation of the tax, and the director of revenue shall collect, in addition to all other sales taxes imposed by law, the additional tax authorized under this section. The tax imposed under this section and the taxes imposed under all other laws of the state of Missouri shall be collected together and reported upon such forms and under such administrative rules and regulations as may be prescribed by the director of revenue.

     4. (1) All applicable provisions contained 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 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 under 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 director of revenue may prescribe a form of exemption certificate for an exemption from the tax imposed by this section.

     (4) All discounts allowed the retailer under the provisions of the state sales tax laws for the collection of and for payment of taxes under such laws are hereby allowed and made applicable to any taxes collected under 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 except retail sales of motor vehicles 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 his 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 he works.

     (7) For the purposes of a sales tax imposed by a resolution pursuant to this section, all retail sales of motor vehicles shall be deemed to be consummated at the residence of the purchaser and not at the place of business of the retailer or the place of business from which the retailer's employee works.

     5. (1) All sales taxes collected by the director of revenue under this section on behalf of any transportation development 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 this section, shall be deposited in the state treasury to the credit of the "Transportation Development District Sales Tax Fund", which is hereby created. Moneys in the transportation development district sales tax 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 which was collected in each transportation development district imposing a sales tax under this section, and the records shall be open to the inspection of officers of each transportation development district and the general public. Not later than the tenth day of each month, all moneys deposited during the preceding month due the transportation development districts imposing the tax authorized by this section shall be distributed by the state treasurer.

     (2) The director of revenue may authorize the state treasurer to make refunds from the amounts credited to any transportation development district for erroneous payments and overpayments made, and may authorize the state treasurer to redeem dishonored checks and drafts deposited to the credit of such districts. If any transportation development district repeals the tax authorized by this section, the transportation development 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, 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 such 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 authorized by this section in such transportation development district, the director of revenue shall authorize the state treasurer to remit the balance in the account to the transportation development district and close the account of that transportation development district. The director of revenue shall notify each transportation development district of each instance of any amount refunded or any check redeemed from receipts due the transportation development district.

     (3) The director of revenue shall annually report on his management of the administration of the sales taxes authorized by this section. [He] The director shall provide each transportation development district imposing the tax authorized by this section with a detailed accounting of the source of all funds received by [him] the director for the transportation development district. Notwithstanding any other provisions of law to the contrary, the state auditor shall annually audit the trust fund. A copy of the director's report and the state auditor's annual audit shall be forwarded to each transportation development district imposing the tax authorized by this section.

     (4) The director of revenue, and any of [his] the director's deputies, assistants, and employees who shall have any duties or responsibilities in connection with the collection, deposit, transfer, transmittal, disbursement, safekeeping, accounting, or recording of funds which come into the hands of the director of revenue under the provisions of this section shall enter a surety bond or bonds payable to any and all districts in whose behalf such funds have been collected under this section in the amount of one hundred thousand dollars, except that the director of revenue may enter into a blanket bond or bonds covering [himself] the director and all such deputies, assistants, and employees. The cost of the premium or premiums for the surety bond or bonds shall be paid by the director of revenue from the share of the collection retained by the director of revenue for the benefit of the state.

     6. Transportation development district taxes imposed pursuant to this section and use taxes 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 a transportation development district imposing a sales tax under this section. The amounts so collected, less the one percent collection cost, shall be distributed in accordance with subsection 5 of this section.

     7. (1) In any transportation development district in which a transportation development district sales tax has been imposed under this section, if any person is delinquent in the payment of the amount required to be paid by him under this section or has had a determination made against him for taxes and penalty under 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. Where the director of revenue has determined that suit must be filed against any person for the collection of delinquent taxes due the state under the state sales tax laws, and where such person is also delinquent in payment of taxes under this section, the director of revenue shall notify the transportation development district to which delinquent taxes are due under this section, by United States registered mail or certified mail, at least ten days before turning the case over to the attorney general. The transportation development district, acting through its attorney, may join in such suit as a party plaintiff to seek a judgment for the delinquent taxes and penalty due such transportation development district. In the event any person fails or refuses to pay the amount of any sales tax due under this section, the director of revenue shall promptly notify the treasurer or other designated officer of the transportation development district to which the tax would be due so that appropriate action may be taken by the transportation development district.

     (2) Where property is seized by the director of revenue under the provision of any law authorizing seizure of the property of a taxpayer who is delinquent in payment of the tax imposed by the state sales tax laws, and where such taxpayer is also delinquent in payment of any tax imposed by this section, the director of revenue shall permit the transportation development district to join in any sale of property to pay the delinquent taxes and penalties due the state and to the transportation development district under this section. The proceeds from such sale shall first be applied to all sums due the state, and the remainder, if any, shall be applied to all sums due such transportation development district under this section.

     8. (1) No transportation development district imposing a sales tax pursuant to this section may repeal or amend such sales tax unless such repeal or amendment [is submitted to and approved by the voters of the transportation development district in the manner provided in subdivision (2) of this subsection] will not impair the district's ability to repay any liabilities which it has incurred, money which it has borrowed or bonds, notes or other obligations which it has issued or which have been issued by the commission or any local transportation authority to finance any project(s).

     (2) Whenever the board of directors of any transportation development district in which a transportation development sales tax has been imposed in the manner provided by this section receives a petition, signed by ten percent of the [registered] qualified voters [of such transportation development district voting in the last gubernatorial election], calling for an election to repeal such transportation development sales tax, the board of directors shall, if such repeal will not impair the district's ability to repay any liabilities which it has incurred, money which it has borrowed or bonds, notes or other obligations which it has issued or which have been issued by the commission or any local transportation authority to finance any project(s), submit to the qualified voters of such transportation development district a proposal to repeal the transportation development sales tax imposed under the provisions of this section. If a majority of the votes cast on the proposal by the [registered] qualified voters voting thereon are in favor of the proposal to repeal the transportation development sales tax, then the resolution imposing the transportation development sales tax, along with any amendments thereto, is repealed. If a majority of the votes cast by the [registered] qualified voters voting thereon are opposed to the proposal to repeal the transportation development sales tax, then the ordinance or resolution imposing the transportation development sales tax, along with any amendments thereto, shall remain in effect.

     [9. The transportation development district sales tax authorized by this section may only be imposed by a transportation development district which consists of:

     (1) All of one or more entire counties;

     (2) All of one or more entire cities; or

     (3) All of one or more entire counties and one or more entire cities which are totally outside the boundaries of those counties; and contains no other area. For the purpose of this subsection only, "county" means any county of the state of Missouri and the city of St. Louis; and "city" means any incorporated city, town or village in the state of Missouri with a population of five hundred or more, except those within a first class county operating under a charter form of government which does not contain a city or part of a city of over four hundred thousand inhabitants.]

     238.237. 1. If approved by a majority of [those] the qualified voters voting on the question in the district, the district may charge and collect tolls or fees for the use of a project. The board may charge a lower toll rate or fee than that amount approved by the district voters, and may increase that lower toll rate or fee to a level not exceeding the toll or fee rate ceiling without voter approval. Toll rates or fees for the use of the same project may vary at the election of the board, depending upon the type or nature of the user, or the type or nature of the use.

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

     Shall the ........................ Transportation Development District be authorized to charge tolls or fees in amounts not to exceed those given below:

Maximum Toll or Fee Toll or Fee Description

(Insert amount)     (Insert a brief description of the

                     toll or fee, distinguishing it from

                     other tolls or fees to be charged

                     on the same project)

(Insert amount)     (Describe the next toll or fee charged) (Etc.)               (Etc.)

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. To construct a toll facility, a district may relocate an existing state highway, subject to approval by the commission, or an existing local public street or road, subject to approval by the local transportation authority having control and jurisdiction over such street or road. A district shall not incorporate an existing free public street, road, or highway into a district project that will be subject to tolls.

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

     2. It may lease or lease-purchase any real or personal property necessary or convenient for its purposes.

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

     4. It may issue bonds, notes and other obligations, and may secure any of such obligations by mortgage, pledge, assignment or deed of trust of any or all of the property and income of the district, subject to the restrictions provided in sections 238.200 to 238.275. [The district shall not mortgage, pledge or give a deed of trust on any real property or interests which it obtained by eminent domain, or acquired from the state of Missouri or any agency or political subdivision thereof.]