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E-mail: mellingerblitzbardgettcom Blitz Bardgett . Deutsch, Li Attorneys at Law 08 east High street, suite201 Ul AN=7- AM JdasG Guat sate ose Jefferson City, Missouri 65101-3237 Telephone (573) 634-2500 fa p 1, Tpephome (91) 863-1500 Marc H. ELUNGER Facsimile (573) 634-3358 ee enn bie amite (314) 863-1877 E-Mail atty@blitzbardgett.com ATE January 7, 2011 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 Camahan: Enclosed herewith for filing please find the following document: Tax Reform Initiative Petition, Version 5 | 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. Sincerely c HAfllinger, CPA “Attorney at Law MHE:srh. Ene. County, Page It is aclass A misdemeanor punishable, notwithstanding the provisions of section 560.021, RSMo, to the contrary, fora term of imprisonment not to exceed one year in the county jail ora fine 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, orto 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 thatthe following amendment tothe constitution shall be submitted To the voters ofthe state of Missouri, for their approval or rejection, atthe general election to be held on the 6* 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) CIRCULATOR'S AFFIDAVIT STATE OF MISSOURI, COUNTY OF 1 being first duly swom, 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) 2) ay eps) 10, am; 12, 1B. 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. Signature of Affiant ‘Address of Affiant (Person obtaining signatures) ‘Subscribed and swom to before me this, day of, ,AD.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 I and enacting ten new sections in Article X as follows: Section 1(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 1(b)(1) of this article: or (2) Enact any law authorizing any county or other political subdivision to enact, levy or impose a tax on or me: the income or earnings of an indivic any tax on or measured by the income or earnings of an individual that was lawfully enacted and imposed by a city prior to Januar 1.2013, and continues to be lawfully renewed: or 3) Enact any law authorizing the issuance, approval, or redemption of any tax credits to be applied to the taxes referenced in sections 1(b)(1) and 1(e) of this article except as authorized in sections 1(c) or 1(i) of this article. Section 1(b), Effective January 1. 2014, the following are repealed: (1) 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)_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 of an individual, except any tax on or measured by the income or earnings ofan individual that was lawfully enacted and imposed by a county or other political subdivision prior to January 1, 2013 and continues to be lawfully renewed. ‘ection 1(c). After December 31, 2013, no tax credits shall be authorized or issued to be applied 10 any tax limited or repealed under sections 1(a) and 1(b). After June 30, 2016, no tax credits authorized by the general assembly to be applied to any tax limited or repealed under section 1(a) and _1(b) and issued on or before December 31, 2013, shall be approved or redeemed. The general assembly shall enact a Jaw 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 1(d), 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 ealed, 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, ‘ection 1(c). (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(f) of this article, at a rate that shall not d_seven percent. (2) All revenues collected pursuant to under 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(f). The following shall not be subject to any tax imposed pursuant to section 1(e) of this article on: (1) Sales of personal property for which the tax authorized under section 1(c) 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 of real property: (5) Motor fuel_sales subject’ to any tax authorized by Article IV. Section 30(a) of this constitution: (6) Tuition _and_fees of any elementary, secondary, vocational school or to_an accredited institution of higher education for ional services: (7 Insurance premiums or products, where application of the tax in section 1(e) 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 state, county or other political subdivision, or a business, or charitable organization exempt from taxation under federal law. and the sale or service is in furtherance of the purpose of the state, county or other politi ivision, or a business, or charitable organization: (10) Sales or services for the benefit of any individual's healthcare as may be provided for by law: (1) 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 feedin; 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 cl ‘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 ly, proceeded upon in the same manner as in the case of a bill and presented to the governor, Section 1(g).(1) “Sales” as used in sections I(a) through 1(j) shall_be defined _as_any transfer, exchange, or barter, conditional or otherwise, to_an individual, in anv manner or by any means whatsoever, of tangible personal property for consideration. “Sales” shall also include the privilege of toring, 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 ‘h_1@) 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 1(h). The bi ‘of proof for establishing tax liability for any taxes imposed pursuant to section I(e) shall be borne by the state in all legal proceedings. Section 1(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 individuals. |__1. Effective January 1, 2014, any county or political subdivision may broaden the base of an existing tax, lis or fee only with the approval of the majority of the qualified vot 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.)