District Officials Information
House Bill 191 amended section 238.235, RSMo. to require the Department of Revenue (Department) to begin collecting sales taxes imposed by transportation development districts (TDD). While the legislation is effective August 28, 2009, the statute includes a provision that the collection of taxes by the D epartment are effective on the first day of the second calendar quarter after the Department receives notification. As a result, the TDD must notify the Department of their sales tax to ensure the Department will begin collecting their tax at the earliest possible date. The Department will first begin collecting a transportation development district’s tax for tax periods beginning January 1, 2010 if it receives notification from the district prior to September 30, 2009.
Notification to the Department
In order for the Department to collect a transportation development district’s local sales tax, the district’s notification must include the following to ensure that the Department has all the documentation we need to meet both statutory and administrative requirements for the collection, administration, enforcement and operation of the tax:
- Certified Copy of ordinance, resolution or order. Ordinance, resolution or order must include:
- District name imposing the tax;
- Missouri statute number authorizing the tax;
- Rate imposed; and
- Effective date and expiration date of tax.
- Copy of the ballot
- Certified copy of election results
- Map of district showing street names and district boundaries. If a street is located along the district borders, also indicate if the district is on both sides of the street. Include a legal description of the district with street names and address ranges of those streets within the district, if available.
- List of all cities/counties located in the district. Specify if the city or county is entirely in the district or if only a portion of the city or county is in the district.
- List of business names, addresses and Missouri sales tax identification numbers of businesses located in the district. The Department does not expect that all districts will have this information upon their initial notification to the Department. However, the complete business list must be received at least 60 days prior to the effective date of the tax to allow time for system updates and notification to businesses.
- Indicate if your district overlaps any other existing districts, including fire protection, ambulance, other transportation development districts or community improvement district. Specify any businesses in the overlapping areas.
- A list of board members or directors and district officials including name, title and telephone number. The list will be used as a reference and you must update the Department when changes occur.
The notification must be sent to the Department by certified mail to:Taxation Division
Local Tax Unit
P.O. Box 3380
Jefferson City, MO 65105-3380
You can also fax your notification and follow up with the originals via certified mail:
- Fax Number: (573) 522-1160
Access the following checklist to include with your notification:
For additional information, contact the Local Tax Unit at the address above, phone (573) 751- 4876, or e-mail [email protected].
Upon receipt of the TDD notification, the Department will:
- Verify the information provided by the district
- Send the district a confirmation letter documenting the effective date of the tax, which will include an Automated Clearing House (ACH) Agreement that must be completed and returned on or before the 15th day of the month prior to the effective date of the tax. The Department will distribute the district taxes it collects to the TDD’s bank according to the terms of the agreement.
- Notify businesses of the rate change and effective date. Please note, we will only notify those businesses for which the district has provided complete and accurate information. The Department will communicate to the district concerning any businesses that cannot be registered to collect the district tax based on the information provided to us. It will be the district’s responsibility to provide this information to the Department. The district should notify new tenants of the tax and must notify the department of any new business in the district.
- Collect the district tax in the same manner, using the same forms and filing frequencies used to collect state sales tax. Click here for information on filing frequencies.
- Distribute any amounts collected to the district by the 10th day of the month following the month in which the tax was collected by the Department. Click here to view the distribution chart in the Local Tax Guide.