HB247--PUBLICSAFETYSALESTAX
SPONSOR: Hurlbert
Thisbillcreates,modifies,andrepealsnumerousprovisionsoflaw
relatingtopublicsafetysalestaxes.
CITYSALESTAXFORPUBLICSAFETY(Section94.905)
Underthisbill,thegoverningbodyofanycityisauthorizedto
impose,upona4/7majorityapprovalbyvoters,asalestaxinthe
amountofupto.05%forthepurposeofimprovingpublicsafetyfor
thecity,includingexpendituresonequipment,cityemployee
salariesandbenefits,andfacilitiesforpolice,fire,and
emergencymedicalproviders.
AnycitywithapublicsafetysalestaxineffectpriortoAugust
28,2023,may:
(1)Continuetoimposethepublicsafetysalestaxpreviously
authorized;or
(2)Imposeanewpublicsafetysalestaxasprovidedunderthis
bill;however,suchcityshallnotenactanewpublicsafetysales
taxunderthisbillwithoutdiscontinuinganypublicsafetysales
taxauthorizedpriortoAugust28,2023.
Theprovisionsofthisbillshallnotbeconstruedasan
authorizationuponanysalestaxpreviouslyauthorized.
SALESTAXFORFIREPROTECTIONSERVICES(Section321.900)
Underthisbill,thegoverningbodyofanyfireprotection
district,orthegoverningbodyofanymunicipalityhavinga
municipalfiredepartmentorcontractingforfireprotection
servicesisauthorizedtoimpose,uponafour-seventhsmajority
approvalbyvoters,asalestaxintheamountofupto.05%forthe
operationofthefireprotectiondistrict,themunicipalfire
department,orthemunicipalcontractforfireprotectionservices.
AllsalestaxescollectedbytheDirectorofRevenueonbehalfof
anyfireprotectiondistrictormunicipality,less1%forcostof
collection,shallbedepositedinaspecialtrustfund,whichis
herebycreated,tobeknownasthe"FireProtectionSalesTaxTrust
Fund"andshallbedistributedtofireprotectiondistrictsor
municipalities, asdescribedinthebill.
Anyfireprotectiondistrictormunicipalitywithapublicsafety
salestaxineffectpriortoAugust28,2023,may: (1)Continuetoimposethepublicsafetysalestaxpreviously
authorized;or
(2)Imposeanewpublicsafetysalestaxasprovidedunderthis
bill;however,suchfireprotectiondistrictormunicipalityshall
notenactanewpublicsafetysalestaxunderthissectionwithout
discontinuinganypublicsafetysalestaxauthorizedpriorto
August28,2023.
Theprovisionsofthisbillshallnotbeconstruedasan
authorizationuponanysalestaxpreviouslyauthorized.
REPEALANDREFERENCESTOCURRENTSALESTAXLAWS(Sections94.900,
94.902,94.903,144.518,321.241,321.242,321.244,and321.246)
ThisbillrepealsSections94.900,94.902,94.903,321.241,
321.242,and321.246,RSMo.
Additionally,thisbillremovesreferencestosuchsectionsin
Sections144.518and321.244.
ThisbillissimilartoHB2214(2022).