The proposed bill introduces a new section, known as the "County Sales Tax Sunset Act," to chapter 67 of Missouri law, which establishes specific expiration terms for county sales taxes. Under this act, any existing county sales tax that is renewed or extended will automatically expire within ten years, unless it is specifically related to funding a jail construction project, in which case it may last up to twenty years or until all associated bonds are paid off. The bill mandates that all orders, ordinances, or resolutions adopting these taxes must include an expiration date, and the ballot questions for renewals or new taxes must clearly state the duration of the tax. Additionally, the bill empowers the state department of revenue to enforce compliance with these new regulations and to provide guidance to counties on implementation. It also allows the department to create necessary rules and regulations for administration, ensuring that any such rules comply with existing legislative provisions. If any part of the rulemaking authority is deemed unconstitutional, the entire grant of authority and any subsequent rules would be rendered invalid.

Statutes affected:
Introduced (6258H.01): 67.598