PURPOSE: This rule explains the information required from each city and unincorporated St. Louis County if there is a change in its population as a result of an adjustment to its population by the United States Census Bureau or as a result of an annexation or consolidation.

1. (1) The population used for the distribution of St. Louis County cigarette tax monies, pursuant to section 66.350, RSMo shall be the latest federal decennial census that determines the total population of the county and all the political subdivisions in the county.

2. (2) In the event that the latest decennial census is amended by the United States Census Bureau, due to a correction in the census, the department shall amend the population for distribution purposes under the following conditions:

   1. (A) Notification of the correction to the last decennial census shall be received from the county and/or political subdivision which is affected by the correction to the census;
   2. (B) The notification of the population change shall be accompanied by the official written notification from the United States Census Bureau; and
   3. (C) If the adjustment redistributes total population within the county, the population of those political subdivisions affected shall be indicated to include any population change of unincorporated St. Louis County.
3. (3) Upon receipt of the official written notification, the department shall adjust population figures prospectively.

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

   1. (A) Each political subdivision shall file with the director a certified copy of the annexation or consolidation election results or a certified copy of the ordinance approving the annexation or consolidation;
   2. (B) The political subdivision shall also file with the director of revenue official written notification from the census bureau of the amount of population in the area annexed or consolidated;
   3. (C) The official notification shall also indicate which political subdivision(s) lost population through annexation or consolidation; and
   4. (D) If the director of revenue receives notification before the fifteenth day of the month, the tax imposed by section (4) shall be distributed and allocated using the new information beginning with the next distribution. If notification is received after the fifteenth day of the month, the tax imposed by section (4) shall be distributed and allocated using the new information beginning with the second distribution following receipt of the notification by the director.

AUTHORITY: section 66.350, RSMo 1986.* Original rule filed March 4, 1991, effective July 8, 1991. *Original authority: 66.350, RSMo 1967.