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Blitz

MARC H. ELLINGER

E-mail: melJinger@bJitzbardgett.com

Ms. Robin Carnahan Missouri Secretary of State 600 West Main Street

P. O. Box 1747

Jefferson City, MO 65102-1747

Re: Initiative Petition

Dear Secretary Carnahan:

Bardgett & Deutsch, L.c·,!?C-("L"1I r- . "-,-,L._I Vi-- f)

Attorneys at Law ' ~,~,.

201/ JAN -7 AM.

308 East High Street, Suite 301 ~liOlJJ,thS&tral, Suite 1650

Jefferson City, Missouri 65101-3237 Telephone (573) 634-2500 Facsimile (573) 634-3358 E-Mail atty@blitzbardgett.com

,.,/"'61. Louis, Missouri 63105-1742

,/ ~l / if

LB~1/(£,~phone (314) 863-1500

,_.. Ffc~mile (314) 863-1877

',:1 rAn:

January 7,2011

Enclosed herewith for filing please find the following document:

Tax Reform Initiative Petition, Version 7

I am the primary contact for this Initiative Petition. Please direct all future correspondence to my attention.

Thank you for your cooperation in the filing of this document. If any further information is required, please notify me immediately.

MHE:srh

Ene.

County ~~~~~~~

Page _

It is a class A misdemeanor punishable, notwithstanding the provisions of section 560.021, RSMo, to the contrary, for a term of imprisonment not to exceed one year in the county jailor a fme not to exceed ten thousand dollars or both, for anyone to sign any initiative petition with any name other than his or her own, or knowingly to sign his or her name more than once for the same measure for the same election, or to sign a petition when such person knows he or she is not a,registered voter.

INITIATIVE PETITION

To the Honorable Robin Carnahan, Secretary of State for the State of Missouri:

We, the undersigned, registered voters of the state of Missouri and County (or city of St. Louis), respectfully

order that the following amendment to the constitution shall be submitted to the voters of the state of Missouri, for their approval or rejection, at the general election to be held on the 6th day of November, 2012, and each for himself or herself says: I have

personally signed this petition; I am a registered voter of the state of Missouri and County (or city of st.

Louis); my registered voting address and the name of the city, town or village in which I live are correctly written after my name.

(INSERT BALLOT TITLE HERE)

Af

CIRCULATOR'S AFFIDAVIT STATE OF MISSOURI, COUNTY OF _

I, , being first duly sworn, say (print or type names of signers)

NAME DATE REGISTERED VOTING ADDRESS ZIP CONGR. NAME
(Signature) SIGNED (Street) (City, Town or Village) CODE DIST. (Printed or Typed)
1.
2.
3.
4.
5.
6.
7.
8.
9.
10.
11.
12.
l3.
14.
15. signed this page of the foregoing petition, and each of them signed his or her name thereto in my presence; I believe that each has stated his or her name, registered voting address and city, town or village correctly, and that each signer is a

registered voter of the state of Missouri and County.

Address of Affiant

Signature of Affiant (Person obtaining signatures)

Subscribed and sworn to before me this day of , A.D. 201_.

Signature of Notary

Address of Notary

Notary Public (Seal)

My commission expires ~ _

Be it resolved by the people of the state of Missouri that the Constitution be amended by repealing Article X; Section 1 and enacting ten new sections in Article X as follows:

Section l(a). The taxing power may be exercised by the general assembly for state purposes or by the counties and other political subdivisions under power granted to them by the general assembly for county, municipal and other corporate purposes, except the general assembly shall not have the power to:

(1) Enact any law imposing a tax on or measured by the income or earnings of an individual, except as provided for in section 1Cb)(1); or

(2) Enact any law imposing a tax on the privilege of operating a business in the state of Missouri; or

(3) Enact any law authorizing any county or other political subdivision to enact, levy or impose a tax on or measured by the income or earnings of an individual, except any tax on or measured by income or earnings that was lawfully enacted and imposed by a city prior to January 1, 2013 and continues to be lawfully renewed; or

(4) Enacting any law authorizing the issuance, approval, or redemption of any tax credits to be applied to the taxes referenced in sections 1Cb)(1) and ICe) of this article except as authorized in sections ICc) or 1Ci) of this article. .

Section 1Cb). Effective January 1, 2014, the following are repealed:

Cl) Any law enacted by the General Assembly that imposes a tax for state purposes that is on or measured by the income or earnings of an individual; and

(2) The state corporate franchise tax; and

(3) Any law enacted by the General Assembly' that authorizes any county or other political subdivision to impose a tax for county, municipal and other corporate purposes that is on or measured by the income or earnings individual, except any tax on or measured by income or earnings that was lawfully enacted and imposed by a county or other political subdivision prior to January 1, 2013 and continues to be lawfully renewed.

Section ICc). After December 31, 2013, no tax credits shall be authorized or issued to be applied to any tax limited or repealed under sections 1Ca) and 1Cb). After June 30, 2016, no tax credits authorized by the general assembly to be applied to any tax limited or repealed under section 1Ca) and 1Cb) and issued on or before December 31, 2013, shall be approved or redeemed. The general assembly shall enact a law to provide a mechanism for the continuation of any property tax relief available for the elderly and disabled which, prior to January 1, 2013, was provided in the form of an income tax credit.

Section 1Cd). Effective January 1, 2014, all laws imposing sales and use taxes, and exemptions thereto, enacted by the General Assembly for state purposes prior to the effective date of this section are repealed, except taxes on tobacco, alcohol, aviation fuel, insurance premiums, any taxes imposed by Article IV, Sections 43(a) and 47(a), or any taxes provided for by Article IV, Section 30(a), and exemptions thereto.

Section l(e).(1) The general assembly shall enact a law, effective January 1, 2014, imposing and levying a tax on all sales to individuals and on all services provided to individuals, except those sales or services exempted pursuant to section 1 (£) of this article, at a rate that shall not exceed seven percent.

(2) All revenues collected pursuant to this section shall be deposited into the general revenue fund of the State of Missouri and be subject to appropriation by the general assembly, except a portion of the revenues collected under this section shall be' deposited into the School District Trust Fund or any successor fund, to be distributed to the school districts of the state as provided by law, so that such fund receives no less than the amount of revenue as such fund received on average annually in fiscal years 2008-2012, or unless otherwise restricted or appropriated by this constitution.

Section 1(£). The following shall not be subject to any tax imposed pursuant to section ICe) of this article on:

(l) Sales of personal property for which the tax authorized under section l( e) or a tax repealed by section 1(d) has been collected due to a prior taxable transaction;

(2) Services rendered by an employee for his employer;

(3) Sales of stocks, bonds, and other similar intangible personal property held for investment purposes;

(4) Sales ofreal property;

(5) Motor fuel sales subject to a tax authorized by Article IV, Section 30(a) of this constitution;

(6) Tuition and fees of any elementary, secondary, vocational school, or an accredited institution of higher education for educational services;

(7) Insurance premiums or products, where application of the tax in section ICe) would subject an insurance company domiciled in the state of Missouri to retaliatory premium tax provisions in other states if not exempted;

(8) Sales or services used for agricultural trade or agricultural business purposes, as opposed to individual use;

(9) Sales or services to or for the benefit of the state, county or other political subdivision, or a business, or acharitable organization exempt from taxation under federal law, and the sale or services is in furtherance of the purpose of the state, county or other political subdivision, or a business, or a ' charitable organization;

(10) Sales or services purchased for the benefit of any individual's healthcare as may be provided for by law;

(11) Sales made through the use of federal food stamp coupons or any successor program;

(12) Sales for which federal government coupons or vouchers under the supplemental feeding' for women, infants and children program, or any successor program, are used as payment;

(13) Sales exempted from state taxation under any other federal program that requires a state that chooses to participate in such a program to be exempt from tax;

(14) Non-proprietary sales made by or non-proprietary services performed by the state, a county or other political subdivision;

(15) Sales which the state of Missouri is prohibited from taxing pursuant to this constitution or the Constitution or laws of the United States of America; or

(16) Any other sale or service exempted by a two-thirds vote of the members elected to each house of the general assembly, proceeded upon in the same manner as in the case of a bill and presented to the governor.

Section l(g).(1) "Sales" as used in sections lea) through l(i) shall be defined as any transfer, exchange, or barter, conditional or otherwise, to an individual, in any manner or by any means whatsoever, of tangible personal property for consideration. "Sales" shall also include the privilege of storing, using or consuming within this state any article of tangible personal property by an individual, purchased on or after January 1, 2014.

(2) "Services" as used in sections 1 (a) through 1 CD shall mean all activities for the benefit, use or consumption of an individual, regardless if paid by a fee, retainer, commission, or other consideration, when such activities involve predominantly the performance of a service as distinguished from the sale of property.

Section l(h). The burden of proof for establishing tax liability for any taxes imposed pursuant to

section l(e) shall be borne by the state in all legal proceedings. .

Section l(i). The general assembly shall enact a law to provide a method for calculating and providing a rebate or credit to be applied to the taxable purchases by low income individuals, as defined by the general assembly.

Section lCD. 1. Effective January 1, 2014, any county or political subdivision may broaden the base of an existing tax, license, cir fee only with the approval of the majority of the qualified voters of that county or other political subdivision voting thereon.

[Section 1. The taxing power may be exercised by the general assembly for state purposes, and by counties and other political subdivisions under power granted to them by the general assembly for county, municipal and other corporate purposes.]