Regulación sobre reembolso de impuestos municipales en Misuri

Explicación Simple

Si una ciudad decide eliminar un impuesto, debe avisar con tiempo. Esto permite que se guarde un poco de dinero para posibles reembolsos en el futuro.

Es como cuando decides no comprar más un tipo de fruta que siempre comprabas, pero dejas un poco de dinero en la tienda por si acaso necesitas devolver algo que compraste antes.

Ejemplo Práctico

Imagina que la ciudad de Springfield decide eliminar el impuesto a las entradas de los cines. Deben informar al director de impuestos con 90 días de anticipación. Mientras tanto, guardan un poco de dinero para devolver a las personas si pagaron de más antes de que se eliminara el impuesto.

Texto Original del Estatuto (Inglés)

ounts in the trust fund and credited to any city or county for erroneous payments and overpayments made, and may redeem dishonored checks and drafts deposited to the credit of such cities or counties. If any city or county abolishes the tax, the city or county 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 in the trust fund, 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 the 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 abolition of the tax in such city or county, the director of revenue shall authorize the state treasurer to remit the balance in the account to the city or county and close the account of that city or county. The director of revenue shall notify each city or county of each instance of any amount refunded or any check redeemed from receipts due the city or county. 7. Except as modified in this section, all provisions of sections 32.085 and 32.087 shall apply to the tax imposed under this section. 8. As used in this section, the term "city" means any city not within a county. (L. 1993 S.B. 180 § 13, A.L. 2005 S.B. 210) (2001) Imposition of tax on adult cabarets does not violate the equal protection or due process clauses of the federal and state constitutions.