HOUSE JOINT RESOLUTION NO. 125 103RD GENERAL ASSEMBLY
INTRODUCED BY REPRESENTATIVE IRWIN.
4100H.01I JOSEPH ENGLER, Chief Clerk
JOINT RESOLUTION Submitting to the qualified voters of Missouri an amendment repealing Sections 1 and 22 of Article X of the Constitution of Missouri, and adopting two new sections in lieu thereof relating to local sales taxes.
Be it resolved by the House of Representatives, the Senate concurring therein:
That at the next general election to be held in the state of Missouri, on Tuesday next 2 following the first Monday in November, 2026, or at a special election to be called by the 3 governor for that purpose, there is hereby submitted to the qualified voters of this state, for 4 adoption or rejection, the following amendment to Article X of the Constitution of the state of 5 Missouri: Section A. Sections 1 and 22, Article X, Constitution of Missouri, are repealed and 2 two new sections adopted in lieu thereof, to be known as Sections 1 and 22, to read as 3 follows: Section 1. The taxing power may be exercised by: 2 (1) The general assembly for state purposes[, and by]; 3 (2) Any political subdivision granted the power to tax by this constitution or by 4 the general assembly, subject to the provisions of subsection 3 of Section 22 of this 5 article; and 6 (3) Counties and other political subdivisions under power granted to them by the 7 general assembly for county, municipal, and other corporate purposes.
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. HJR 125 2
Section 22. [(a)] 1. Counties and other political subdivisions are hereby prohibited 2 from levying any tax, license, or fees[,] not authorized by law, charter, or self-enforcing 3 provisions of the constitution when this section is adopted or from increasing the current levy 4 of an existing tax, license, or fees[,] above that current levy authorized by law or charter when 5 this section is adopted without the approval of the required majority of the qualified voters of 6 that county or other political subdivision voting thereon. If the definition of the base of an 7 existing tax, license, or fees[,] is broadened, the maximum authorized current levy of taxation 8 on the new base in each county or other political subdivision shall be reduced to yield the 9 same estimated gross revenue as on the prior base. If the assessed valuation of property as 10 finally equalized, excluding the value of new construction and improvements, increases by a 11 larger percentage than the increase in the general price level from the previous year, the 12 maximum authorized current levy applied thereto in each county or other political subdivision 13 shall be reduced to yield the same gross revenue from existing property, adjusted for changes 14 in the general price level, as could have been collected at the existing authorized levy on the 15 prior assessed value. 16 [(b)] 2. The limitations of this section shall not apply to taxes imposed for the 17 payment of principal and interest on bonds or other evidence of indebtedness or for the 18 payment of assessments on contract obligations in anticipation of which bonds are issued 19 which were authorized prior to the effective date of this section. 20 3. (1) Beginning in 2027, a political subdivision granted the power to tax by this 21 constitution or by the general assembly may increase any sales tax adopted by such 22 political subdivision without an authorization by the general assembly for such increase 23 as follows: 24 (a) Such increase shall not become effective unless the governing body of the 25 county or city submits to the voters of the political subdivision at a state primary or 26 general election a proposal to authorize the governing body of the political subdivision 27 to increase a sales tax under this section; 28 (b) The question submitted shall describe the sales tax purpose, existing 29 percentage, and proposed percentage and shall be in substantially the following form: 30 "Shall ______ (insert political subdivision name) increase the ______ (insert sales tax 31 name) imposed for ______ (insert sales tax purpose) from ______ (insert existing 32 percentage) percent to ______ (insert proposed percentage) percent?"; and 33 (c) If a majority of the votes cast on the question by the qualified voters voting 34 thereon are in favor of the question, the increase shall become effective on the first day 35 of the calendar quarter following the calendar quarter in which the election was held. If 36 a majority of the votes cast on the question by the qualified voters voting thereon are 37 opposed to the question, the governing body of the political subdivision shall have no HJR 125 3
38 power to increase the tax as authorized by this subsection unless and until the governing 39 body of the political subdivision again submits the question to the qualified voters of the 40 political subdivision and such question is approved by a majority of the qualified voters 41 voting on the question. 42 (2) Beginning in 2027, a political subdivision granted the power to tax by this 43 constitution or by the general assembly may change the purpose for which a sales tax 44 was adopted by such political subdivision as follows: 45 (a) Such change of purpose shall not become effective unless the governing body 46 of the political subdivision submits to the voters of the political subdivision at a state 47 primary or general election a proposal to authorize the governing body of the political 48 subdivision to change the purpose for which a sales tax was adopted under this section; 49 (b) The question submitted shall describe the existing sales tax purpose and the 50 proposed sales tax purpose and shall be in substantially the following form: "Shall ____ 51 __ (insert political subdivision name) change the purpose of the ______ (insert sales tax 52 name) from ______ (insert existing sales tax purpose) to ______ (insert proposed sales 53 tax purpose)?"; and 54 (c) If a majority of the votes cast on the question by the qualified voters voting 55 thereon are in favor of the question, the change of purpose shall become effective on the 56 first day of the calendar quarter following the calendar quarter in which the election 57 was held. If a majority of the votes cast on the question by the qualified voters voting 58 thereon are opposed to the question, the governing body of the political subdivision shall 59 have no power to change the purpose of the sales tax as authorized by this subsection 60 unless and until the governing body of the political subdivision again submits the 61 question to the qualified voters of the political subdivision and such question is 62 approved by a majority of the qualified voters voting on the question. 63 (3) This subsection shall not be construed to prohibit a political subdivision from 64 increasing any sales tax adopted by such political subdivision under power granted and 65 in the manner provided by the general assembly. ✔