Missouri 2022 Regular Session

Missouri Senate Bill SB966

Introduced
1/5/22  

Caption

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

Impact

The implementation of SB966 would lead to a significant change in how revenue is generated for emergency services at the local level. If enacted, districts would have the authority to not only raise funds through a sales tax but would also be required to lower property tax rates by an amount equal to 50% of the previous year's revenue from this new sales tax. This dual approach of raising revenue while reducing property tax is designed to ensure that local residents do not feel an overall tax increase, although the practical implications of such a tax shift may vary across different districts.

Summary

Senate Bill 966, introduced by Senator Hough, aims to modify the way sales tax is applied for emergency services, specifically for ambulance and fire protection districts in Missouri. The bill allows certain fire and ambulance districts to impose a sales tax of up to 1.0% on all retail sales made within their jurisdiction, provided that the proposal is approved by voters in the district. This change is intended to provide additional funding for these essential services, which often face budget constraints while dealing with emergencies and public safety issues.

Contention

Discussion around SB966 may lead to controversies regarding the imposition of new taxes, even if they are offset by reductions in property taxes. Critics of the bill could argue that introducing a sales tax may disproportionately affect lower-income residents, who may spend a larger percentage of their income on taxed retail goods. Supporters, on the other hand, may highlight the necessity of proper funding for emergency services to maintain safety and response capabilities in the community, stressing the importance of such funding in light of increasing operational costs.

Companion Bills

No companion bills found.

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