HOUSE BILL NO. 1260 103RD GENERAL ASSEMBLY
INTRODUCED BY REPRESENTATIVE JONES (12).
2503H.01I JOSEPH ENGLER, Chief Clerk
AN ACT To amend chapter 67, RSMo, by adding thereto one new section relating to county sales taxes.
Be it enacted by the General Assembly of the state of Missouri, as follows:
Section A. Chapter 67, RSMo, is amended by adding thereto one new section, to be 2 known as section 67.598, to read as follows: 67.598. 1. This section shall be known and may be cited as the "County Sales 2 Tax Sunset Act". 3 2. As used in this section, the following terms mean: 4 (1) "County", each county in this state and any city not within a county; 5 (2) "Existing county sales tax", a sales tax: 6 (a) Adopted in a county for the purposes of providing revenue for such county; 7 (b) Enacted before the effective date of this section; and 8 (c) Renewed or extended after the effective date of this section; 9 (3) "New county sales tax", a sales tax adopted: 10 (a) In a county for the purposes of providing revenue for such county; and 11 (b) After the effective date of this section. 12 3. (1) Notwithstanding any other provision of law to the contrary, each existing 13 county sales tax shall expire within ten years of the renewal or extension of such tax 14 except as otherwise provided in subdivision (3) of this subsection. Each order, 15 ordinance, or resolution adopting such tax shall be amended to include an expiration 16 date of the tax as provided in this section. The ballot question submitted for the renewal 17 or extension of such tax shall state the length in years of such renewal or extension.
EXPLANATION — Matter enclosed in bold-faced brackets [thus] in the above bill is not enacted and is intended to be omitted from the law. Matter in bold-face type in the above bill is proposed language. HB 1260 2
18 (2) Notwithstanding any other provision of law to the contrary, each new county 19 sales tax shall expire within ten years of the adoption of such tax except as otherwise 20 provided in subdivision (3) of this subsection. Each order, ordinance, or resolution 21 adopting such tax shall include an expiration date of the tax as provided in this section. 22 The ballot question submitted for the adoption of such tax shall state the length in years 23 of such tax. 24 (3) For an existing county sales tax or a new county sales tax enacted or adopted 25 solely for providing moneys for a jail construction project, the expiration date shall be 26 the first of the following occurrences: 27 (a) The expiration of twenty years after the renewal or extension of the existing 28 county sales tax or the adoption of the new county sales tax; or 29 (b) All bonds issued for the jail construction project are fully redeemed or paid 30 off. 31 4. A county sales tax order, ordinance, resolution, or ballot question that does 32 not comply with subsection 3 of this section shall be deemed invalid. 33 5. (1) The state department of revenue shall enforce compliance with this section 34 and provide guidance to counties on implementation. 35 (2) The state department of revenue may promulgate all necessary rules and 36 regulations for the administration of this section. Any rule or portion of a rule, as that 37 term is defined in section 536.010, that is created under the authority delegated in this 38 section shall become effective only if it complies with and is subject to all of the 39 provisions of chapter 536 and, if applicable, section 536.028. This section and chapter 40 536 are nonseverable and if any of the powers vested with the general assembly 41 pursuant to chapter 536 to review, to delay the effective date, or to disapprove and annul 42 a rule are subsequently held unconstitutional, then the grant of rulemaking authority 43 and any rule proposed or adopted after the effective date of this section shall be invalid 44 and void. ✔
Statutes affected: