PURPOSE: This rule informs those local taxing authorities imposing a sales tax what information will be contained in the Sales Tax Financial Reports issued by the Department of Revenue and when the reports will be issued.

1. (1) Each local taxing authority imposing a sales tax (except class B cities) is provided on an annual basis a two (2)-part Sales Tax Financial Report. The report, (part 1—Business detail and part 2—Financial detail), provides a detailed accounting of the source of all sales taxes collected for the period by the Department of Revenue for the recipient.

2. (2) The report—part 1 Business detail—contains the following information:

   1. (A) Name and address of business;
   2. (B) Name and address of location;
   3. (C) Sales tax license number;
   4. (D) Whether the business has a liquor license;
   5. (E) Time period covered by report;
   6. (F) Date business opened and closed (if applicable);
   7. (G) City, county and site code; and
   8. (H) Standard industry code and description.

3. (3) The report, part 2—Financial detail—contains the following information:

   1. (A) Name of business;
   2. (B) Sales tax license number;
   3. (C) Filing period payment applied;
   4. (D) Local tax collected; and
   5. (E) Type of tax.
4. (4) One (1) annual report (part 1 and part 2) will be provided at no cost to each local taxing authority imposing a sales tax (except class B cities—provided only part 1) annually. The report will be for the period beginning July 1 and ending on June 30 of the following year. The report will be mailed by the Department of Revenue on or before the last day of September following the close of the reporting year.
5. (5) Local taxing authorities imposing a sales tax can request additional copies of the annual report or request the Department of Revenue to prepare a special period report for a specific period (past two (2) years available). When additional copies of the annual report or a special period report are requested the requesting party is required to pay a fee for each additional copy or special period report request, according to the fee schedule in effect at the time the request is made.
6. (6) Requests for additional copies of the annual report or special period Reports must be made in writing to the Information Services Bureau Manager, Information Systems Division, P.O. Box 41, Jefferson City, MO 65105.

7. (7) Each request for additional copies of the annual report or special period report must contain the following information:

   1. (A) Name, address, phone number and title of person making the request;
   2. (B) Name of the taxing authority making the request; and
   3. (C) Number of copies of the annual report or period for a special period report.
8. (8) The request must be made by the chief executive or financial officer of the taxing authority. The report will be sent to the person and address on file with the Department of Revenue for distribution of the local sales tax.
9. (9) The information contained in the annual report or special period report is confidential information subject to the disclosure provisions of section 32.057, RSMo (1986). Illegal disclosure by the local taxing authority or an employee thereof may invoke the criminal penalty of section 32.057.3., RSMo (1986) and forfeiture of access to Department of Revenue records, this report and the Monthly Sales Tax Distribution Report pursuant to section 144.122, RSMo (1986).

AUTHORITY: sections 32.057, 66.620.5., 67.525.3., 67.570.3., 67.594.3., 67.712.3., 92.410.3., 94.556.3., 94.550.3., 94.625.3., 94.725.3. and 144.122, RSMo 1986. Original rule filed April 1, 1987, effective July 11, 1987. Amended: Filed July 17, 1989, effective Oct. 27, 1989.