Missouri 2024 Regular Session

Missouri Senate Bill SB1091

Introduced
1/3/24  

Caption

Modifies provisions relating to sales taxes

Impact

The implementation of SB1091 is designed to enhance local flexibility in funding essential services via additional sales tax revenues. Counties can now seek support from their constituents to fund operations that directly affect public safety, thereby empowering local governments to address their specific needs more effectively. This could lead to improved funding for law enforcement services and emergency response units, particularly in counties with diverse needs. However, it also centralizes tax authority, as all proposals for additional taxes must go through a voter referendum, which may lead to variability in funding across different counties based on public support.

Summary

SB1091 aims to modify existing provisions regarding sales taxes in Missouri by repealing certain sections related to local sales tax authority and enacting new sections. Notably, it allows counties to impose additional sales taxes to support public services, particularly law enforcement, subjected to a majority voter approval during elections. The bill outlines specific procedures for ballot submissions and establishes guidelines for the usage of revenues generated by such taxes. It emphasizes transparency by requiring that revenue collected be used solely for designated purposes, contributing to public safety and related expenditures within the county.

Sentiment

The sentiment surrounding SB1091 appears to be generally positive among proponents who advocate for increased local control over revenue generation to satisfy public needs. They argue that allowing counties to impose and approve their sales taxes through voter elections is a step towards improving public safety outcomes. Nonetheless, there are apprehensions from some quarters about the potential for increased taxation and the implications it might have, especially if communities don't support additional taxes required for maintaining essential services.

Contention

While SB1091 seeks to provide counties with more autonomy in tax matters, contention arises regarding the long-term implications of frequent voter-approved tax increases. Detractors might raise concerns about public fatigue with tax elections and the possibility that essential services could be underfunded in communities where tax proposals fail. Additionally, there can be disparities between wealthier counties and those facing economic challenges, potentially leading to inequitable funding levels for critical services across the state.

Companion Bills

No companion bills found.

Previously Filed As

MO SB550

Modifies provisions relating to sales taxes

MO SB186

Modifies provisions relating to public safety

MO SB131

Modifies provisions relating to taxation

MO SB95

Modifies provisions relating to property taxes

MO SB184

Modifies provisions relating to tax relief for child-related expenses

MO SJR35

Modifies provisions relating to property taxes

MO SB92

Modifies provisions relating to tax credits

MO SB722

Modifies provisions relating to tax increment financing

MO SB96

Modifies provisions relating to votes in political subdivisions

MO SB354

Authorizes certain fire protection districts and ambulance districts to propose a 1.0% sales tax

Similar Bills

MO HB1564

Modifies provisions relating to certain local taxes

MO SB743

Modifies provisions relating to taxation

MO SB180

Authorizes the cities of Clinton and Lincoln to impose a sales tax for public safety

MO HB594

Relating to taxation

AZ HB2625

Competitive sealed bidding; questions; answers

AZ HB2146

Data security breach; notification

MO SB532

Changes the filing location, order, and process for drawing candidate names for school board elections

MO SB33

Creates provisions relating to emergency services