If any city, town, village, or county obtains more than the percentage outlined in Section 479.359, RSMo, of its annual operating general revenue from fines and court costs from traffic violations, including amended charges from any traffic violation occurring within the city, town, village, or county the city, town, village, or county must send the excess amount to the Director of the Department of Revenue. For file periods that begin before January 1, 2016, the percentage is 30%.  For filing periods beginning on or after January 1, 2016, the percentage is twenty (20%) unless a city, town, or village has boundaries found within a county with a charter form of government and with more than nine hundred fifty thousand inhabitants.  In which case, the percentage for filing periods beginning on or after January 1, 2016, is reduced to twelve and one-half percent (12.5%).

Your political subdivision must file an appropriate addendum to your annual financial report, along with payment of any excess traffic fines (if applicable), to the Missouri Department of Revenue, County Tax Section at Post Office Box 453, Jefferson City, MO  65105-0453.  You must also submit a copy of the “Office of the State Auditor, Addendum (Form A 15-1)” and the “Office of the State Auditor, Municipal Court Certification (Form MCC 15-1)” to the Missouri State Auditor at Post Office Box 869, Jefferson City, Missouri 65102 or by e-mail to localgovernment@auditor.mo.gov.

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