Missouri Code of State Regulations
Title 12 - DEPARTMENT OF REVENUE
Division 10 - Director of Revenue
Chapter 16 - Cigarette Tax
Section 12 CSR 10-16.170 - Adjustments to the Distribution of St. Louis County Cigarette Tax Funds Pursuant to the Federal Decennial Census

Universal Citation: 12 MO Code of State Regs 10-16.170

Current through Register Vol. 49, No. 18, September 16, 2024

PURPOSE: This amendment corrects the reference of the RSMo granting authority for this rule.

(1) The department will base the distribution of St. Louis County cigarette tax monies, on the population determined in the latest federal decennial census that determines the total population of the county and all the political subdivisions in the county.

(2) If the United States Census Bureau amends the decennial census the department will amend the population used for distribution purposes under the following conditions:

(A) The county or political subdivision affected by the amendment to the census must notify the department of the amendment;

(B) The county or political subdivision must provide the department a copy of the official written notification of the amendment from the United States Census Bureau; and

(C) If the adjustment redistributes total population within the county, the notification must include any population change for unincorporated St. Louis County.

(3) Upon receipt of proper written notification, the department will adjust population figures for future distributions, but will not change any distribution made before notification was received by the department.

(4) For adjustments to the St. Louis County population count as a result of annexations or consolidations-

(A) Each political subdivision must file with the department a certified copy of the annexation or consolidation election results or a certified copy of the ordinance approving the annexation or consolidation;

(B) The political subdivision must provide the department with official written notification from the United States Census Bureau of the amount of population in the area annexed or consolidated;

(C) The official notification must also indicate which political subdivision(s) lost population through annexation or consolidation; and

(D) If the department receives notification before the fifteenth day of the month, the tax will be distributed using the new information beginning with the next distribution. If notification is received after the fifteenth day of the month, the tax will be distributed using the new information beginning with the second distribution following receipt of the notification by the department.

*Original authority: 66.350, RSMo 1967, amended 1993, 1995.

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