Mo. Code Regs. Ann. tit. 12, § 10-44.100
Excess Traffic Violation Revenue
Effective Mar 30, 2011section 302.341.2, RSMo Supp. 2010.* Original rule filed Sept. 27, 2010, effective March 30, 2011. *Original authority: 302.341.2, RSMo 1990, amended 1993, 1995, 1999, 2008, 2009Director of Revenue
PURPOSE: Section 302.341, RSMo, provides for cities, towns, and villages to remit to the Department of Revenue any amount from fines and court costs for traffic violations occurring on state highways that are in excess of thirty-five percent (35%) of its total annual general operating budget. This rule explains the procedure for remitting the excess amount to the department.
- (1) In general, any city, town, or village that receives more than thirty-five percent (35%) of its general operating revenue from fines and court costs for traffic violations occurring on state highways must submit the 12 CSR 10-44
amount in excess of the thirty-five percent (35%) to the Department of Revenue.
(2) Basic Application of Rule.
- (A) At the end of each city, town, or village’s fiscal year, the city, town, or village must calculate the percent of its general operating revenue that is derived from traffic fines and court costs for traffic violations that occur on state highways.
- (B) If the city, town, or village determines that more than thirty-five percent (35%) of its general operating revenues are derived from traffic fines and court costs for traffic violations on state highways, the excess amount must be remitted to the department.
- (C) Payment to the department should occur by the last day of the second month immediately following the end of the city, town, or village’s fiscal year. The city, town, or village must clearly mark the payment as “Excess Traffic Fees.”
- (D) If the city, town, or village determines it has not derived more than thirty-five percent (35%) of its general operating revenues from traffic fines and court costs for traffic violations on state highways, it does not need to report that fact to the department.
AUTHORITY: section 302.341.2, RSMo Supp. 2010.* Original rule filed Sept. 27, 2010, effective March 30, 2011. *Original authority: 302.341.2, RSMo 1990, amended 1993, 1995, 1999, 2008, 2009.