PURPOSE: This rule informs local taxing authorities imposing a sales tax of the availability of the Monthly Sales Tax Distribution Report as an alternative to the physical audit of sales tar records maintained by the Department of Revenue.

, _ (1) The Monthly Sales Tax Distribution Report (the “Report”) is a listing of all sales tax collected by the Department of Revenue for the local taxing authority imposing a sales tax.

1. (2) The following information is contained in the Report:

   1. (A) Name of business;
   2. (B) Sales tax license number;
   3. (C) Filing period for which the distribution is attributable; and
   4. (D) Amount of distribution for each filing period paid by the taxpayer during this month,

2. (3) The Report is only available to those taxing authorities imposing a sales tax and class A cities.

   Roy D. Blunt (g/18/90)

3. (4) All requests for a Report must be made in writing to the Information Services Bureau Manager, Information Systems Division, P.O. Box 41, Jefferson City, MO 65105.

4. (5) Each Report request 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) Month(s) the Report is requested for
5. (6) 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.
6. (7) The party requesting the Report is required to pay a fee for each request according to the Ern;j;dule in effect at the time the request
7. (8) The information contained in the 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 a forfeiture of access to Department of Revenue records, this Report and the Sales Tax Trust Fund Report pursuant to section 144.122, RSMo (1986). Auth: sections 32.057, 144.121 and 144.122, RSMo (1986). Original rule filed April 1, 1987, effective July 11, 1987.

12CSRlO-42.110LocalTaxManagement Report PURPOSE: 2’0 inform those local taxing authorities imposing a sales tax or cigarette tax including Group B cities and counties and those political subdivisions receiving distributions of the financial institution tax what information will be contained in the monthly Local Tax Management Report issued by the Department of Revenue and when the Report will be issued. (1) The Local Tax Management Report (the Report) is a statistical summary of the management of local sales taxes, cigarette taxes and financial institution tax.

1. (2) The Report contains information about the following taxes:
2. (A) Local sales tax including amounts paid under protest;

3. (B) Cigarette tax;

   CODEOFSTATEREGULATIONS 12 CSR lo-42

   1. (C) Financial institution tax; and
   2. (D) Other taxes.

4. (3) For each of the taxes listed in section (2) the Report contains the following information:

   1. (A) Balance sheet prepared as of the last day of the month for which the distribution was made;
   2. (B) Statement of Collections and Disbursements for the month for which the distributions is made; and
   3. (C) Statement of Collections and Disbursements for the fiscal year to date of the Report.
5. (4) The information contained on the Report is for the entire state of Missouri and does not relate to any one taxing authority or political subdivision.
6. (5) Each local taxing authority imposing a sales tax or cigarette tax and those political subdivisions receiving funds generated by the financial institution tax will receive one (1) Report at the time of distributions. Auth: section 32.057, RSMo (1986). Original rule filed April I, 1987, effective July 11, 1987.