2004 Initiative Petitions Approved for Circulation in Missouri
2004-007 RE: Education and Health Care Protection Amendment
(Statutory Amendment Version Two)
| Submitted by: |
Husch & Eppenberger, LLC |
Contact for further information. Doug Burnett 102 East High, PO Box 1247 Jefferson City, MO 65102
Phone Number (573) 638-2695
Petition sample form approved for circulation on December 2 , 2003. Official ballot title certified by Secretary of State on December 24 , 2003.
OFFICIAL BALLOT TITLE AS CERTIFIED BY SECRETARY OF STATE
Shall Missouri law be amended to enact an Education and Health Care Protection Act increasing sales and use taxes by one cent per dollar in 2005, 2006, and 2007, the proceeds to be deposited into an annually-audited trust fund and used only for elementary and secondary education and for health care services for those enrolled in the state’s Medicaid program?
The statutory change would impose a temporary additional sales and use tax of one percent, which would generate additional net revenue of approximately $602 million in 2005, $616 million in 2006, and $632 million in 2007. The indirect fiscal impact on state and local governments, if any, is unknown.
FULL TEXT AS SUBMITTED BY PETITIONER
THE PROPOSED ACT
Be it enacted by the people of the State of Missouri, as follows:
Section 1. This act may be cited and shall be known as the "Education and Health Care Protection Act".
Section 2. The people of Missouri adopt this Education and Health Care Protection Act in order to better assure that there will not be spending reductions in the basic state investment in education and the basic state investment in health care during this period of economic downturn and lessened general revenues.
2. 1. Effective at the beginning of the day on January 1, 2005, temporary additional sales and use taxes at the rate of one percent are hereby levied and imposed.
2. The taxes which are levied and imposed by the provisions of subsection 1 of this section shall cease to be effective and shall cease to be levied and imposed at the end of the day on December 31, 2007, and the provisions of subsection 1 of this section shall terminate at the end of the day on December 31, 2007.
3. In order that the revenues which are received as a result of the temporary additional sales and use taxes which are levied and imposed by subsection 1 of this section are used for the purposes set forth in this Education and Health Care Protection Act, the provisions of section 1, subsections 2 and 3 of this section, and sections 3 through 7 of this act shall continue in effect until June 30, 2009, at which time all provisions of this act shall terminate.
Section 3. 1. The revenues received by the state as a result of the provisions of this Education and Health Care Protection Act shall be deposited in the Education and Health Care Protection Trust Fund which is hereby created within the state treasury and shall be appropriated and used solely to fund authorized programs encompassed within the basic state investment in education and the basic state investment in health care. Except for costs of collection and refunds, the revenues received by the state as a result of this Education and Health Care Protection Act shall not be diverted or used for any other purpose.
2. The provisions of this Education and Health Care Protection Act are designed to ensure that the current economic downturn and lessened general revenues will not reduce the state's support for elementary and secondary education and health care services for the elderly and disabled and children and their parents and caregivers who are enrolled in the state's Medicaid program.
3. The general assembly shall appropriate annually and/or by supplemental appropriation from the Education and Health Care Protection Trust Fund sufficient monies to assure that the authorized state programs encompassed within the basic state investment in education and the basic state investment in health care are fully funded. Any monies that are appropriated from the Education and Health Care Protection Trust fund, to the extent that there are monies in such Fund, shall be expended and shall not be withheld. Monies in the Education and Health Care Protection Trust Fund which are not appropriated and expended shall not lapse into general revenue.
4. The general assembly in making appropriations shall not divert revenues from or reduce the level of state funding from other revenue sources for the authorized programs encompassed within the basic state investment in education and the basic state investment in health care which was in effect for the just completed year because of the appropriation of funds for such programs from the Education and Health Care Protection Fund.
5. The commissioner of administration shall establish such books of account as are necessary to account for revenues received as a result of this Education and Health Care Protection Act and for funds appropriated and expended from the Education and Health Care Protection Trust Fund and shall make or refuse to make such certifications as are necessary, including but not limited to certifications pursuant to section 28 of article IV of the Missouri Constitution, to ensure that these funds are used and expended only for the purposes authorized by this act.
Section 4. The state auditor shall provide an annual audit and detailed accounting of all receipts and expenditures that occur as a result of taxes which become effective pursuant to this Education and Health Care Protection Act.
Section 5. Any temporary additional sales and use taxes shall not be a part of "total state revenues" as that term is defined and used in sections 17 and 18 of article X of the Missouri Constitution nor shall they be a part of "new annual revenues" as that term is defined and used in section 18(e) of article X of the Missouri Constitution. The expenditure of the temporary additional sales and use taxes shall not be an "expense of state government" as that term is used in section 20 of article X of the Missouri Constitution.
Section 6. The provisions of this act are self enforcing. All of the provisions of this act are severable. If any provision of this act is finally determined by a court of competent jurisdiction to be unconstitutional or unconstitutionally enacted, the remaining provisions of this act shall be and remain valid.
Section 7. As used in this Education and Health Care Protection Act -
(1) "Basic state investment in education" means avoiding spending reductions, within the limits of the funds generated pursuant to the provisions of this Education and Health Care Protection Act, in state elementary and secondary education funding per pupil, other than spending reductions directly attributable to statutory changes regarding education funding.
(2) "Basic state investment in health care" means avoiding spending reductions, within the limits of the funds generated pursuant to the provisions of this Education and Health Care Protection Act, in Medicaid appropriations per enrollee, and Medicaid eligibility, enrollment, benefits and provider payments, other than spending reductions directly attributable to statutory changes regarding Medicaid funding.
(3) "Medicaid" means the medicaid programs authorized by Title XIX and XXI of the Social Security Act, as amended, or successor programs.
(4) "Sales tax" means a tax upon sales and services which now are or hereafter listed and set forth in, and except as to the amount of the tax, subject to the provisions of and to be collected as provided in the "Sales Tax Law" as presently set forth in chapter 144, RSMo, or as hereafter amended, and subject to the rules and regulations promulgated in connection therewith.
(5) "Temporary additional sales and use taxes" means sales and use taxes which become effective pursuant to this Education and Health Care Act.
(6) "Use Tax" means a tax for the privilege of storing, using or consuming within this state any article of tangible personal property as set forth and provided in the "Compensating Use Tax Law" as presently set forth in chapter 144, RSMo, or as hereafter amended, and, except as to the amount of the tax, subject to rules and regulations promulgated in connection therewith.