HCSHB247--PUBLICSAFETYSALESTAX
SPONSOR: Hurlbert
COMMITTEEACTION:Voted"DoPasswithHCS"bytheStanding
CommitteeonLocalGovernmentbyavoteof12to1.
ThefollowingisasummaryoftheHouseCommitteeSubstituteforHB
247.
Thisbillcreates,modifies,andrepealsnumerousprovisionsoflaw
relatingtopublicsafetysalestaxes.
CITYSALESTAXFORPUBLICSAFETY(Section94.905)
Underthisbill,thegoverningbodyofanycityisauthorizedto
impose,uponvoterapproval,asalestaxintheamountofupto
.05%forthepurposeofimprovingpublicsafetyforthecity,
includingexpendituresonequipment,cityemployeesalariesand
benefits,andfacilitiesforpolice,fire,andemergencymedical
providers.
AnycitywithapublicsafetysalestaxineffectpriortoAugust
28,2023,may:
(1)Continuetoimposethepublicsafetysalestaxpreviously
authorized;or
(2)Imposeanewpublicsafetysalestaxasprovidedunderthis
bill;however,suchcityshallnotenactanewpublicsafetysales
taxunderthisbillwithoutdiscontinuinganypublicsafetysales
taxauthorizedpriortoAugust28,2023.
Theprovisionsofthisbillshallnotbeconstruedasan
authorizationuponanysalestaxpreviouslyauthorized.
Thisprovisionshallnotapplytoanycountywithmorethan1
millioninhabitants,whichatthetimeofenactmentappliesonlyto
St.LouisCounty.
SALESTAXFORFIREPROTECTIONSERVICES(Section321.900)
Underthisbill,thegoverningbodyofanyfireprotection
district,orthegoverningbodyofanymunicipalityhavinga
municipalfiredepartmentorcontractingforfireprotection
servicesisauthorizedtoimpose,uponvoterapproval,asalestax
intheamountofupto.05%fortheoperationofthefire
protectiondistrict,themunicipalfiredepartment,orthe
municipalcontractforfireprotectionservices. Anyfireprotectiondistrictormunicipalitywithapublicsafety
salestaxineffectpriortoAugust28,2023,may:
(1)Continuetoimposethepublicsafetysalestaxpreviously
authorized;or
(2)Imposeanewpublicsafetysalestaxasprovidedunderthis
bill;however,afireprotectiondistrictormunicipalitymustnot
enactanewpublicsafetysalestaxunderthissectionwithout
discontinuinganypublicsafetysalestaxauthorizedpriorto
August28,2023.
Theprovisionsofthisbillshallnotbeconstruedasan
authorizationuponanysalestaxpreviouslyauthorized.
Thisprovisionshallnotapplytoanycountywithmorethan1
millioninhabitants,whichatthetimeofenactmentappliesonlyto
St.LouisCounty.
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).
Thefollowingisasummaryofthepublictestimonyfromthe
committeehearing. Thetestimonywasbasedontheintroduced
versionofthebill.
PROPONENTS: Supporterssaythatlimitingthenumberoftax
authorizations isgood.
TestifyinginpersonforthebillwasRepresentative Hurlbert.
OPPONENTS: Thosewhoopposethebillsaythatthereareconcerns
withlimitingelectionstoNovemberbecauseofmisconceptions about
Aprilelections.
TestifyinginpersonagainstthebillwastheMissouriMunicipal
League. OTHERS:Otherstestifyingonthebillsaythesalestaxcouldbea
goodsourceofrevenueforfiredistricts.
TestifyinginpersononthebillwastheMunicipalLeagueofMetro
St.Louis.
Writtentestimonyhasbeensubmittedforthisbill.Thefull
writtentestimonyandwitnessestestifyingonlinecanbefound
underTestimonyonthebillpageontheHousewebsite.