SS#2/SCS/SB 1023 - This act modifies provisions relating to libraries. URBAN LIBRARY DISTRICT FISCAL YEARS This act authorizes the board of trustees of an urban library district to change the dates of the fiscal year. (Section 182.711) This provision is identical to SB 1675 (2026). PUBLIC LIBRARY SALES TAX Current law authorizes public library districts in certain counties to impose a sales tax of up to 0.5%. This act adds the following counties to such list of authorized counties: Franklin, Warren, Gasconade, Crawford, Buchanan, Iron, Madison, Maries, Miller, Greene, Jefferson, Jasper, Newton, Cass, Lafayette, Johnson, Webster, Howell, Pettis, Benton, Cooper, Randolph, Monroe, Audrain, Cape Girardeau, Grundy, Livingston, Pulaski, Osage, Cole, Phelps, Ste. Genevieve, Morgan, Perry, Scott, Ralls, Marion, Adair, Dent, St. Charles. For a sales tax imposed by a library district located in St. Charles County, real and personal property tax levies imposed by such districts shall be reduced concurrently to offset 100% of the sales tax revenue generated by the levy imposed pursuant to the act. For a sales tax imposed by a library district located in Cass or Johnson counties, the rate shall not exceed 0.33% rather than 0.5%, and such levy shall be imposed concurrently with the elimination of all real and personal property tax levies imposed by such districts. (Section 182.802) COURT SURCHARGE FOR LAW LIBRARIES Currently, any circuit court may collect a civil case filing surcharge of an amount not to exceed $15 for the maintenance of a law library, the county's or circuit's family services and justice fund, or courtroom renovation and technology enhancement. If the circuit court reimburses the state for salaries of family court commissioners or is the circuit court in Jackson County, the surcharge may be up to $20. This act provides that the circuit court in the City of St. Louis may charge a filing surcharge up to $20. (Section 488.426) This provision is identical to SB 945 (2026) and SB 18 (2025), and to a provision in HCS/HB 83 (2025), SCS/HCS/HB 176 (2025), SB 352 (2025), SCS/HCS/HB 615 (2025), SB 800 (2025), HB 1512 (2024), and SCS/HCS/HB 2064 & HCS#2/HB 1886 (2024), and is substantially similar to a provision in SCS/SB 897 (2024), SB 1023 (2024), CCS/HCS/SS/SCS/SB 72 (2023), SB 252 (2023), HB 787 (2023), HCS/HB 986 (2023), HCS/HBs 994, 52 & 984 (2023), SB 1209 (2022), HB 1963 (2022), HB 143 (2021), HB 1554 (2020), HB 1224 (2019), HCS/HB 1083 (2019), HB 1891 (2018), SB 288 (2017), HB 391 (2017), and SB 812 (2016). JOSH NORBERG

Statutes affected:
Introduced (5365S.01): 182.802
Committee (5365S.03): 182.802, 488.426
Perfected (5365S.06): 182.711, 182.802, 488.426