SS/SB 123 - In addition to any local sales tax imposed or authorized to be imposed as of January 1, 2022, this act authorizes any taxing jurisdiction to impose one or more sales taxes for purposes to be designated by the taxing jurisdiction, provided that the total combined rate of local sales taxes imposed by a taxing entity that is an incorporated city, town, or village shall not exceed 5.0%; the total combined rate of local sales taxes imposed by a county shall not exceed 5.0%; and for all other taxing jurisdictions, the total combined rate of sales taxes in any given taxing jurisdiction shall not exceed 3.25%. Such limits shall not apply to transient guest taxes or convention and tourism taxes.

In any election in which more than one sales tax levy is approved by the voters, and the passage of such levies results in a combined rate of sales tax in excess of the limits provided under the act, only the sales tax levy receiving the most votes shall become effective.

No taxing jurisdiction with a combined rate of sales tax in excess of the rates provided in the act as of August 28, 2021, shall be required to reduce or repeal any such sales tax rate.

JOSH NORBERG

Statutes affected:
Introduced (0765S.01): 32.087

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Senate Committee Minutes:
SENATE COMMITTEE MINUTES Bill No.: SB 123
Sponsor: Hough
Hearing Date: 1/27/2021


COMMITTEE: Local Government and Elections

CHAIRMAN: Crawford

DATE REFERRED: 1/21/2021 DATE HEARING REQUESTED: 1/25/2021



STAFF:
Mary Grace Bruntrager
Rob Krosley
Barbara Mustoe
Scott Svagera


WITNESSES GIVING INFORMATION:



WITNESSES FOR:
Garrett Webb - Aligned
Henrio Thelemaque - Missouri Retailers Association
Ray McCarty - Associated Industries of Missouri
Pat Kelly - Municipal League of Metro St. Louis
Linda Rallo - Aligned


WITNESSES AGAINST: