COMMITTEE ON LEGISLATIVE RESEARCH
OVERSIGHT DIVISION
FISCAL NOTE
L.R. No.:0902S.05S Bill No.:CCS for HCS for SB 47 Subject:Department of Revenue; Fees; Contracts and Contractors; Licenses - Driver's;
Children and Minors; Taxation and Revenue - Sales and Use; Licenses -
Miscellaneous; Vital Statistics; Agriculture; Mining and Oil and Gas Production;
Environmental Protection; Weights and Measures; Disabilities; Conservation,
Department of; Natural Resources, Department of; Licenses - Motor Vehicle;
Economic Development; Boards, Commissions, Committees and Councils;
Utilities; Air Quality; Water Resources and Water Districts
Type:Original Date:May 11, 2023Bill Summary:This proposal enacts provisions relating to financial obligations to public
entities.
FISCAL SUMMARY
ESTIMATED NET EFFECT ON GENERAL REVENUE FUNDFUND
AFFECTED
FY 2024FY 2025FY 2026Fully
Implemented
(FY 2027)
General
Revenue*
Could exceed
($345,713)
Could exceed
($53,664)
Could exceed
($28,259)
Less than
$87,682
Total Estimated
Net Effect on
General
Revenue
Could exceed
($345,713)
Could exceed
($53,664)
Could exceed
($28,259)
Less than
$87,682
*Oversight notes DNR fees are is currently set to expire prior to January 1, 2026 (FY 2026).
This proposal extends the sunset of those fees. This reflects a continuance of those existing fees.
Numbers within parentheses: () indicate costs or losses. L.R. No. 0902S.05S
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ESTIMATED NET EFFECT ON OTHER STATE FUNDSFUND AFFECTEDFY 2024FY 2025FY 2026Fully
Implemented
(FY 2027)
Geologic Resources
Fund (0801)*$0$0$94,499$188,998
Oil and Gas Wells
Fund (0543)*$0$0$42,376$50,851
Hazardous Waste
Fund (0676)*$410,713$2,637,746$3,001,010$3,001,010
Solid Waste
Management Fund –
Scrap Tire
Subaccount (0569)*$0$0$1,256,718$2,513,435
Environmental
Radiation Monitoring
Fund (0656)*
$0$116,111$139,333$139,333
Mined Land
Reclamation Fund
(0906)* $0$621,523$745,828$745,828
Safe Drinking Water
Fund (0679)*$0$4,635,702$5,562,842$5,562,842
Natural Resources
Protection Fund –
Air Pollution Permit
Fee Subaccount
(0594)* $0$5,469,282$6,563,138$6,563,138
Natural Resources
Protection Fund –
Water Pollution
Permit Fee
Subaccount (0568)*$0$4,827,794$5,793,353$5,793,353
Highway Fund$2,158,013$2,589,615$2,589,615$2,589,615License Office
Distribution Fund$0$0$0$0
Various State Funds $0 or (Unknown) $0 or (Unknown)$0 or
(Unknown)
$0 or
(Unknown)
Conservation
Commission Fund
$0 or Up to
($253,656)
$0 or Up to
($304,387)
$0 or Up to
($304,387)
$0 or Up to
($304,387) L.R. No. 0902S.05S
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Parks, Soils and
Water Fund
$0 or Up to
($202,925)
$0 or Up to
($243,510)
$0 or Up to
($243,510)
$0 or Up to
($243,510)
School District Trust
Fund
$0 or Up to
($1,014,623)
$0 or Up to
($1,217,548)
$0 or Up to
($1,217,548)
$0 or Up to
($1,217,548)
State Road Bond
Fund
$0 or Up to
($3,043,870)
$0 or Up to
($3,652,644)
$0 or Up to
($3,652,644)
$0 or Up to
($3,652,644)
State Road Fund$0 or Up to
($3,043,870)
$0 or Up to
($3,652,644
$0 or Up to
($3,652,644)
$0 or Up to
($3,652,644)
Total Estimated Net
Effect on Other
State Funds
$2,158,013 or
Up to
($4,990,218)
$11,827,040 to
$20,897,773
$16,717,979
to
$25,788,712
$18,077,670 to
$27,148,403
*Oversight notes DNR fees are is currently set to expire prior to January 1, 2026 (FY 2026).
This proposal extends the sunset of those fees. This reflects a continuance of those existing fees.
ESTIMATED NET EFFECT ON FEDERAL FUNDSFUND
AFFECTED
FY 2024FY 2025FY 2026Fully
Implemented
(FY 2027)
Total Estimated
Net Effect on
All Federal
Funds $0$0$0$0
ESTIMATED NET EFFECT ON FULL TIME EQUIVALENT (FTE)FUND
AFFECTED
FY 2024FY 2025FY 2026Fully
Implemented
(FY 2027)
General Revenue 2 FTE 2 FTE2 FTE2 FTETotal Estimated
Net Effect on
FTE 2 FTE 2 FTE2 FTE2 FTE
☒ Estimated Net Effect (expenditures or reduced revenues) expected to exceed $250,000 in any
of the three fiscal years after implementation of the act or at full implementation of the act.
☒ Estimated Net Effect (savings or increased revenues) expected to exceed $250,000 in any of
the three fiscal years after implementation of the act or at full implementation of the act. L.R. No. 0902S.05S
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ESTIMATED NET EFFECT ON LOCAL FUNDSFUND
AFFECTED
FY 2024FY 2025FY 2026Fully
Implemented
(FY 2027)
Local
Government
$719,338 or Up
to ($8,554,319)
$341,582 or Up
to ($10,265,184)
$341,582 or Up
to ($10,265,184)
$341,582 or Up
to ($10,265,184)
FISCAL ANALYSIS
ASSUMPTION
Due to time constraints, Oversight was unable to receive some agency responses in a timely
manner and performed limited analysis. Oversight has presented this fiscal note on the best
current information that we have or on information regarding a similar bill(s). Upon the receipt
of agency responses, Oversight will review to determine if an updated fiscal note should be
prepared and seek the necessary approval to publish a new fiscal note.
§136.055 – Department of Revenue Fee Offices
Officials from the Department of Revenue (DOR) assume the following regarding this
proposal:
Administrative Impact
To implement these provisions for permit, driver license and nondriver license processing fees,
the Department would be required to:
systems projects.
Driver License (MEDL) issuance system;
the Missouri Electronic Driver License system (MEDL);
License (MEDL) system to ensure system update with the required fee increase;
L.R. No. 0902S.05S
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FY 2024 Driver License Bureau
Research/Data Assistant 160 hrs. x $17.20 = $2,752
Research/Data Analyst 200 hrs. x $25.63 = $5,126
Administrative Manager 40 hrs. x $27.82 = $1,113
FY 2024 Personnel Services Bureau
Associate Research/Data Analyst 20 hrs. x $20.54 = $411
Associate Research/Data Analyst 20 hrs. x $20.54 = $411
FY 2024 – Motor Vehicle Bureau
Research/Data Analyst 288 Hrs @ $24.84/hr = $7,154
Associate Research/Data Analyst 673 Hrs @ $19.90/hr. = $13,393
Lead Administrative Support Asst. 20 Hrs @ $17.05 = $341
Administrative Manager 89 Hrs @ $26.96 = $2,399
FY 2024 – Strategy and Communications Office
Associate Research/Data Analyst 1,000 hrs. @ $19.90/hr. = $19,900
Total Cost = $53,000
Oversight assumes DOR will use existing staff and will not hire additional FTE to conduct these
activities; therefore, Oversight will not reflect the administrative costs DOR has indicated on the
fiscal note.
DOR notes OA-ITSD services will be required at a cost of $69,381 in FY 2024 (730.32 hours x
$95 per hour).
Oversight does not have any information to the contrary in regards to DOR’s assumptions;
therefore, Oversight will reflect DOR’s OA-ITSD costs on the fiscal note.
DOR notes the fiscal impact estimated above is based on changes in the current MO Electronic
Driver License System and supporting application. The implementation of this legislation will be
coordinated with the integration of the Department’s Motor Vehicle and Driver Licensing
software system approved and passed by the General Assembly in 2020 (Senate Bill 176). To
avoid duplicative technology development and associated costs to the state, it is recommended a
delayed effective date be added to this bill to correlate with the installation of the new system. L.R. No. 0902S.05S
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Revenue Impact
DOR notes the proposed processing fee increases in §136.055, RSMo, will also be applied to
transactions occurring in Department operated “Branch” licensing offices (DOR central site.)
Central Office (retained by the state)
Estimated Annual Increase for Permits, Driver License, or Non-driver License Issued (Highway
Fund 75%, Cities 15% & Counties 10%):
1,428 Estimated annual 0-3 year transaction processing fees in DOR Branch Office
x $3.00 Amount of fee increase from proposed change from $6.00 to $9.00
$ 4,284 Estimated annual increase in DOR branch office processing fees
5,452 Estimated annual 3-6 3 year transaction processing fees in DOR Branch Office
x $6.00 Amount of fee increase proposed from $12.00 to $18.00
$32,712 Estimated annual increase in DOR branch office processing fees
$32,712 + $4,284 = $36,996
Estimated Annual Increase for State office title, registration issuance/renewal, online registration
renewal, phone in registration renewal, and registration transfers issued (Highway Fund 75%,
Cities 15% & Counties 10%):
1,138,608 Estimated annual Motor Vehicle (MV) in DOR Branch Office
x $3.00 Amount of fee increase from proposed change from $6.00 to $9.00
$3,415,824 Estimated annual increase in DOR branch office processing fees
Total annual increase to Highway Fund from increase in DOR branch office processing fee
collections = $3,452,820 ($36,996 + $3,415,824)
Estimated Annual Increase for Notice of Lien and Duplicate Titles (General Revenue):
13,673 Estimated annual 3-6 3 year transaction processing fees in DOR Branch Office
x $3.00 Amount of fee increase proposed from $6.00 to $9.00
$41,019
License Office Fee Increases
Estimates are based on Missouri Transportation Accounting System Driver License Transaction
reporting totals for FY 2022
Permits, Driver License, or Non-driver License Issued: L.R. No. 0902S.05S
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352,500 Total 0-3 year transactions
x $2.00 Proposed agent transaction processing fee collection increase for 0- 3 year term
transactions changing fee from $6.00 to $9.00, less $1.00 to be remitted to
License Office Distribution Fund
$705,000 Total Estimated increase to agent processing fees for 3 year transactions annually
983,966 Total 3-6 year transactions
x $5.00 Proposed agent transaction processing fee collection increase for 3- 6 year term
transactions changing fee from $12.00 to $18.00, less $1.00 to be remitted to
License Office Distribution Fund
$4,919,830 Total estimated agent fee collection increase for 3-6yr transactions
$5,624,830 Total estimated statewide annual contract office revenue increase from portion of
proposed processing fee not distributed to new License Office Distribution Fund
from Driver License Transactions ($705,000 + $4,919,830)
Estimated annual License Office Distribution Fund remittance derived from $1 of each office
processing fee collected for driver license transactions:
352,500 Total 0-3 year transactions
x $1.00 Proposed $1.00 portion of proposed agent fee increase to be remitted to License
Office Distribution Fund
$352,500 Total estimated statewide agent fee $1 remittance to new fund
983,966 Total 3-6 year transactions
x $1.00 Proposed $1.00 of total proposed agent fee increase to be remitted to the License
Office Distribution Fund
$983,966 Total estimated statewide agent fee $1 remittance to new fund
$1,336,466 Total estimated statewide annual amount remitted to and to be distributed from
the proposed License Office Distribution Fund from Driver License Transactions
Motor Vehicle (MV) Transactions:
6,935,666 Total MV transactions
x $2.00 Proposed agent transaction processing fee collection increase for MV transactions
changing fee from $6.00 to $9.00, less $1.00 to be remitted to License Office
Distribution Fund
$13,871,322 Total estimated statewide annual contract office revenue increase from portion of
proposed processing fee not distributed to new License Office Distribution Fund
from MV transactions L.R. No. 0902S.05S
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6,935,666 Total Motor Vehicle (MV) Transactions
x $1.00 Proposed $1.00 portion of proposed agent fee increase to be remitted to License
Office Distribution Fund
$6,935,666 Total estimated statewide annual amount remitted to and to be distributed from
the proposed License Office Distribution Fund from Driver License Transactions
from MV Transactions
License Office Distribution Fund projections ($1 per transaction) $6,935,666 + $1,336,466 =
$8,272,132
Total estimated statewide annual amount remitted to and to be distributed from the proposed
License Office Distribution Fund:
$8,272,132 Estimated revenue into the License Office Distribution Fund
/ 175 Number of possible contract license offices
$47,269 Estimated annual distribution per open contract offices from License Office
Distribution Fund
Oversight does not have information to the contrary and therefore, Oversight will reflect the
estimates as provided by DOR.
Officials from the Missouri Department of Transportation (MoDOT) assume the revenues
collected from these fees are state revenue derived from highway users (SRHU) subject to the
distribution requirements set out in Art. IV, Sec. 30(b)1, Mo. Constitution., meaning only 3% of
these fees should go to DOR and the remaining revenue should be deposited into the State Road
Fund (SRF).
Currently, these funds are not being deposited to the SRF, but rather 100% of the proceeds of
these fees are distributed to the privately or not-for-profit owned and operated DOR license
offices.
MoDOT does not have the numbers to determine the current negative fiscal impact to
MHTC/MoDOT from this diversion and any increased negative fiscal impact due to the increase
in fees.
Therefore, MoDOT defers to DOR for these numbers.
This diversion also impacts cities and counties.
§§144.020 & 144.070 – Dealers to Remit Sales Tax
In response to a similar proposal from 2023 (SCS for HB 415), officials from the Department of
Revenue (DOR) assumed the following regarding this proposal: L.R. No. 0902S.05S
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§144.070.11
As soon as the Department's Motor Vehicle and Driver Licensing System integration and
modernization is completed, this provision requires all Missouri licensed dealers to collect and
remit the sales tax on all motor vehicles that the dealer sells. When collecting and with timely
remittance the dealer gets to keep two percent of taxes collected.
Administrative Impact
Motor Vehicle Bureau
The implementation of this legislation will be coordinated with the integration of the
Department’s Motor Vehicle and Driver Licensing software system approved and passed by the
General Assembly in 2020 (Senate Bill 176).
Dealers collecting tax is a part of the new system requirements. The administrative impact for
this bill is inclusive within the Department’s development and implementation of the new
system.
Compliance and Investigations Bureau (CIB)
The proposal will have an impact on CIB as well. If dealers are collecting and remitting sales
tax, this will increase the responsibilities of CIB to ensure appropriate tax collection. Additional
resources will be requested through the appropriations process, if needed.
Oversight assumes DOR is provided with core funding to handle a certain amount of activity
each year. Oversight assumes DOR could absorb the costs related to this proposal. If multiple
bills pass which require additional staffing and duties at substantial costs, DOR could request
funding through the appropriation process.
Revenue Impact
DOR notes the following estimates have been made using data from FY 2022 state and local
sales tax collected on motor vehicles if the 2% timely discount is allowed for dealers that
remit sales tax.
Total amount of state sales tax collected for motor vehicles sold by dealers in FY 2022
= $417,111,230 x 2% = $8,342,225 - Estimated Loss in MV State Sales Tax
Total amount of local
= $340,659,669 x 2% = $6,813,193 - Estimated Loss MV Local Sales/Use Tax
Estimated loss of revenue annually = $15,155,418 ($757,770,899 x 2%)
This would be a decrease to state, city, and county funds L.R. No. 0902S.05S
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Dealers collecting sales tax at the time of purchase should result in an unknown increase in
Motor Vehicle sales tax collections. This increase should mitigate/offset the loss in sales tax
collections resulting from the 2% collection fee dealers will be able to retain.
FY 2024 (6
months)
FY 2025FY 2026Conservation($123,406)($246,811)($246,811)Parks, Soils & Water($98,725)($197,449)($197,449)School District Trust Fund($493,623)($987,246)($987,246)State Road Bond Fund($1,480,868)($2,961,737)($2,961,737)State Road Fund($1,480,868)($2,961,737)($2,961,737)Locals($493,623)($987,245)($987,245)Total($4,171,113)($8,342,225)($8,342,225)
In response to a similar proposal from 2023 (SCS for HB 415), officials from the Office of
Administration - Budget and Planning (B&P) assumed the following regarding this proposal:
Section 144.070
This proposal would require motor vehicle dealers to collect and remit sales taxes, rather than
applying the sales tax to the purchaser at the time of titling a vehicle. Motor vehicle dealers are
to begin collecting and remitting the sales tax after the development of DOR’s integrated motor
vehicle system.
B&P notes that motor vehicle dealers would be eligible for the 2% timely filing discount under
Section 144.140. Therefore, B&P estimates that this provision may reduce revenues to state and
local taxing jurisdictions.
B&P also notes that the 3% tax on motor vehicles is deposited into the State Road Bond Fund
(50%); the State Road Fund (36.5%); the State Transportation Fund (1%); and the Fuel Local
Deposit Fund (FLOYD) (12.5%) which is then distributed to local jurisdictions.
In addition to the 3% general tax, a tax of 1% is levied for education, 0.125% for Conservation,
and 0.1% for Parks, Soil and water.
In FY 2022, state 3% MV sales tax collections were $365,264,400. Based on the 3% amount,
B&P estimates that total taxable sales were $12,175,480,006. Therefore, B&P estimates that
granting the 2% timely filing discount to MV dealers would reduce state tax collections by up to
$9,070,733 (includes state sales tax minus FLOYD distributions) annually. In addition, B&P
estimates that this would reduce local sales tax collections by up to $11,128,389 (includes both
local sales tax plus FLOYD distributions) annually.
Table 1 shows the impact by fiscal year by impacted fund. B&P notes that the estimated impact
is “up to” the amounts shown as not all MV businesses may choose to actually collect and remit L.R. No. 0902S.05S
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the sales tax and not all businesses may qualify for the timely filing discount throughout a full
fiscal year.
Table 1: Impact by Fund and Fiscal Year FY 2024FY 2025FY 2026+State Funds
Education$0 or Up to($1,014,623)$0 or Up to($1,217,548)
Up
to ($1,217,548)Conservation$0 or Up to($253,656)$0 or Up to($304,387)
Up
to ($304,387)DNR$0 or Up to($202,925)$0 or Up to($243,510)
Up
to ($243,510)
State Road Bond
Fund$0 or Up to($3,043,870)$0 or Up to($3,652,644)
Up
to ($3,652,644)State Road Fund$0 or Up to($2,962,700)$0 or Up to($3,555,240)
Up
to ($3,555,240)
State
Transportation Fund$0 or Up to($81,170)$0 or Up to($97,404)
Up
to ($97,404)
Loss to All State
Funds$0 or Up to($7,558,944)$0 or Up to($9,070,733)
Up
to ($9,070,733)
Local Funds Fuel Local Deposit
(FLOYD)$0 or Up to($1,014,623)$0 or Up to($1,217,548)
Up
to ($1,217,548)Sales Tax$0 or Up to($8,259,034)$0 or Up to($9,910,841)
Up
to ($9,910,841)
Loss to All Local
Funds$0 or Up to($9,273,657)$0 or Up to($11,128,389)
Up
to($11,128,389)
Oversight does not have information to the contrary and therefore, Oversight will reflect the
revenue loss estimates as provided by B&P. In addition, Oversight will reflect an “Unknown” L.R. No. 0902S.05S
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increase in revenue as indicated by DOR for the potential increase in sales tax collections due to
motor vehicle dealers having the ability to collect the sales tax at the time of sale – if those sales
taxes would not have otherwise been collected.
Oversight notes, DOR has indicated that the average estimated time to implement the new
integrated system is between three and five years; therefore, Oversight will reflect the fiscal
impact as $0 (new system has not been implemented yet) up to the estimates indicated by B&P
(new system has been implemented).
In response to a similar proposal from 2023 (SCS for HB 415), officials from the Missouri
Highway Patrol
Oversight does not have any information to the contrary. Therefore, Oversight will reflect a zero
impact in the fiscal note for the Missouri Highway Patrol.
In response to a similar proposal from 2023 (SCS for HB 415), officials from the Missouri
Department of Transportation deferred to the DOR for the potential fiscal impact of this
proposal.
§193.265 – Birth Certificates Fees Waived for Domestic Violence Victims
In response to a similar proposal from 2023 (HB 71), officials from the Department of Health
and Senior Services (DHSS) stated §193.265.6 of this proposed legislation states no fee shall be
required or collected for a certification of birth if the request is made by a victim of domestic
violence or abuse, as defined in §455.010 RSMo, and if the victim provides documentation
signed by an employee, agent, or volunteer of a victim service provider, an attorney, or a health
care or mental health care professional, from whom the victim has sought assistance relating to
the domestic violence or abuse. The victim may only be eligible one time for a fee waiver under
this subsection.
Per Missouri Coalition against Domestic and Sexual Violence (MCADS) and the National
Coalition Against Domestic Violence (NCADV) 2019 statistical data, domestic violence
programs served 36,304 Missourians with over 26,000 requests for services going unmet due to a
lack of resources. Therefore, a total number equaling more than 62,304.
There is no estimate of how many of these individuals will request birth certificates. Requests
could range from 0% to 100% issuance of approximately 62,304 certificates. Each certificate
costs $15. Therefore, the total loss of revenue for the issuance of requests at 100% would be
equivalent to $778,800 for FY 24; $934,560 for FY 25; and $934,560 for FY 26. Birth
certificates have a current fee split of $5 per certificate to the Children’s Trust Fund; $5 to the
Missouri Public Health Services (MOPHS) Fund; $4 to General Revenue; and $1 to the
Endowed Care Cemetery Fund.
Moreover, these types of requests typically take more time than regular requests. Many of these
applications come with incomplete information which makes the match more difficult and takes L.R. No. 0902S.05S
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more time in processing. If a match does not result in the issuance of a certified copy, a search
fee is not collected like it is from the general public. DHSS expects the number of requests to
increase and the loss of revenue and lack of adequate staff to be an issue for program operations.
The Department would request a range of one (1) to up to seven (7) FTE to account for the
deficiency in staffing depending on how much the work load increases.
FTE count comes from the calculation of a fifteen (15) minute application review, processing,
and issuance time average with 2,080 working hours per annum which equals 8,320 applications
processed per FTE.
Fund NameFY 2024
(10 mos.)
FY 2025FY 2026General Revenue
($4)$207,680$249,216$249,216
Children’s Trust
Fund ($5)$259,600$311,520$311,520
MOPHS Fund ($5)$259,600$311,520$311,520Endowed Care
Cemetery Audit
Fund ($1)$51,920$62,304$62,304
TOTAL$778,800$934,560$934,560
General Revenue 62,304* $4 = $249,216
Children’s Trust 62,304* $5 = $311,520
Endowed Care 62,304* $1 = $62,304
MOPHS Fund 62,304* $5 = $311,520
Total $934,560
Oversight notes, based on DHSS calculations, the loss of revenue to the various state funds
impacted by this proposal are estimated to be as shown in the above table.
Oversight notes this legislation does not contain a provision to limit the number of free birth
certificates that may be issued annually; however, the legislation does provide that a victim is
only eligible one time for a waiver of the fee (§193.265.6(2)).
Oversight also notes HB 1300 (2020 legislative session) contained similar language regarding
the provision of a free birth certificate to victims of domestic violence. In that fiscal note
response, DHSS stated that while they did not know the number of birth certificates that would
be issued and the actual potential fiscal impact was unknown, they believed the number of
qualifying individuals who would apply for a free birth certificate would be minimal due to the
target population most likely being unaware of the legislation. L.R. No. 0902S.05S
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Since the number of individuals actually applying for a free birth certificate was assumed to be
minimal, Oversight assumed, for fiscal note purposes, that it was possible for up to 10% of
victims to request a free birth certificate annually.
The annual estimated loss of funds to GR in the fiscal note for HB 1300 was $0 to $26,724; the
loss to the Children’s Trust Fund was $0 to $33,405; the loss to the MOPHS Fund was $0 to
$33,405; and the loss to the Endowed Care Cemetery Audit Fund was $0 to $6,681.
For the current proposal, assuming up to 10% of 62,304 individuals would apply for a free birth
certificate each year, the estimated loss in birth certificate fees would be (62,304*10% =
6,203*$15) up to $93,056 or a loss of up to $24,812 to GR (6,203*$4); a loss of up to $31,015 to
each the Children’s Trust Fund and the MOPHS Fund; and a loss of up to $6,203 to the Endowed
Care Cemetery Audit Fund. Oversight assumes these losses to be minimal and will not present
for fiscal note purposes.
Oversight also notes DHSS assumes it will need between one (1) and seven (7) new FTE as a
result of this proposal. Because Oversight assumes a minimal number of individuals will actually
request a free birth certificate, Oversight further assumes the DHSS will likely not need
additional FTE. However, if the DHSS needs additional funding as a result of the provisions of
this proposal, they may request additional funding through the budget process.
Officials from the Newton County Health Department assume the proposal will have no fiscal
impact on their organization.
In response to a similar proposal from 2023 (HB 71), officials from the St. Louis County
Health Department assumed the proposal would not have a fiscal impact on their organization.
Oversight does not have any information to the contrary. Therefore, Oversight will reflect a zero
impact in the fiscal note for local public health agencies.
Oversight only reflects the responses received from state agencies and political subdivisions;
however, other public health departments were requested to respond to this proposed legislation
but did not. A general listing of political subdivisions included in the Missouri Legislative
Information System (MOLIS) database is available upon request.
§§196.311, 196.316, 323.100 & 413.225 – Missouri Department of Agriculture Fees
Officials from the Missouri Department of Agriculture (MDA)
no fiscal impact on their organization. MDA notes the provisions in this proposal will allow
MDA to collect the same amount of revenue as it currently does. L.R. No. 0902S.05S
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Oversight notes the proposal sets the following annual fee limits:
Dealer’s licence for eggs $100
Retailer’s license for eggs $175
Processor’s license for eggs $250
Testing of meters for liquefied petroleum gas $400
Calibrations testing $500 per calibration
Oversight notes the new fee limits become effective January, 2025 and allow the MDA
additional flexibility in setting the annual fees. Oversight assumes there will be no direct
additional fiscal impact to the MDA.
§§256.700, 259.080, 260.262, 260.273, 260.380, 260.392, 260.475, 444.768, 444.772, 640.100,
643.079 & 644.057 – Extension of Department of Natural Resources Fees
Officials from the Department of Natural Resources (DNR) assume the proposal will have no
fiscal impact on their organization.
DNR notes the following amounts have been collected for the various fees:
§256.700 – Geologic Resources Fund (0801) (in response to SB 109 (2023))
FY 2020 $200,585
FY 2021 $180,593
FY 2022 $185,816
Oversight notes there was a $232,585 balance in the Geologic Resources Fund as of January 31,
2023. Oversight will reflect revenue in the amount of $188,998 (average of past three fiscal
years) continuing due to the fee extension from 2025 to 2031 on the fiscal note.
§259.080 – Oil and Gas Well Resources Fund (0543)
FY 2020 $57,548
FY 2021 $46,155
FY 2022 $48,851
Oversight notes there was a $324,596 balance in the Fund as of January 31, 2023. Oversight
will reflect revenue in the amount of $50,851 (average of past three fiscal years) continuing due
to the fee extension from 2025 to 2031 on the fiscal note.
§260.262 – Lead-Acid Battery Fee (Hazardous Waste Fund 0676)
FY 2020 $757,417 L.R. No. 0902S.05S
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FY 2021 $842,281
FY 2022 $864,578
Oversight notes there was an $11,131,094 balance in the Fund as of January 31, 2023.
Oversight will reflect revenue in the amount of $821,425 (average of past three fiscal years)
continuing due to the fee extension from 2023 to 2029 on the fiscal note.
§260.273 – Scrap Tire Fee (Solid Waste Management – Scrap Tire Fund Subaccount Fund 0569)
FY 2020 $2,481,163
FY 2021 $2,015,512
FY 2022 $3,043,631
Oversight notes there was a $7,121,634 balance in the Fund as of January 31, 2023. Oversight
will reflect revenue in the amount of $2,513,435 (average of past three fiscal years) continuing
due to the fee extension from 2025 to 2031 on the fiscal note.
§260.380 – Hazardous Waste Generator Fee (Hazardous Waste Fund 0676)
FY 2020 $1,900,159
FY 2021 $1,920,783
FY 2022 $1,816,939
Oversight notes there was an $11,131,094 balance in the Fund as of January 31, 2023. Oversight
will reflect revenue in the amount of $1,879,294 (average of past three fiscal years) continuing
due to the fee extension from 2024 to 2030 on the fiscal note.
§260.392 – Environmental Radiation Monitoring Transport Fee (Environmental Radiation
Monitoring Fund (0656)
FY 2020 $134,000
FY 2021 $102,725
FY 2022 $181,275
Oversight notes there was an $181,046 balance in the Fund as of January 31, 2023. Oversight
will reflect revenue in the amount of $139,333 (average of past three fiscal years) continuing due
to the fee extension from 2024 to 2030 on the fiscal note.
§260.475 – Hazardous Waste Land Disposal Fee (Hazardous Waste Fund 0676) L.R. No. 0902S.05S
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FY 2020 $305,370
FY 2021 $335,681
FY 2022 $259,822
Oversight notes there was an $11,131,094 balance in the Fund as of January 31, 2023.
Oversight will reflect revenue in the amount of $300,291 (average of past three fiscal years)
continuing due to the fee extension from 2024 to 2030 on the fiscal note.
§§444.768 & 444.772 – Surface Mining -Land Reclamation Act (Mined Land Reclamation Fund
(0906)
FY 2020 $773,335 (Mined Land Reclamation Fund) $145,500 (General Revenue)
FY 2021 $704,629 (Mined Land Reclamation Fund) $194,000 (General Revenue)
FY 2022 $759,521 (Mined Land Reclamation Fund) $194,000 (General Revenue)
Oversight notes there was a $1,615,826 balance in the Fund as of January 31, 2023. Oversight
will reflect revenue in the amount of $745,828 for the Mined Land Reclamation Fund and
$177,833 for the General Revenue Fund (average of past three fiscal years) continuing due to the
fee extension from 2024 to 2030 on the fiscal note.
§640.100 – Safe Drinking Water Fund (0679)
FY 2020 $5,295,605
FY 2021 $5,455,159
FY 2022 $5,937,761
Oversight notes there was an $8,925,790 balance in the Fund as of January 31, 2023. Oversight
will reflect revenue in the amount of $5,562,842 (average of past three fiscal years) continuing
due to the fee extension from 2024 to 2030 on the fiscal note.
§643.079 – Clean Air Fees – Emissions and Permit Fees (Natural Resources Protection Fund –
Air Pollution Permit Fee Subaccount (0594)
FY 2020 $6,268,040
FY 2021 $6,339,541
FY 2022 $7,081,832 L.R. No. 0902S.05S
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Oversight notes there was a $3,356,322 balance in the Fund as of January 31, 2023. Oversight
will reflect revenue in the amount of $6,563,138 (average of past three fiscal years) continuing
due to the fee extension from 2024 to 2030 on the fiscal note.
§644.057 – Clean Water Fee (Natural Resources Protection Fund – Water Pollution Permit Fee
Subaccount 0568)
FY 2020 $5,490,416
FY 2021 $5,574,843
FY 2022 $6,314,800 (higher due to land disturbance being due every five years)
Oversight notes there was a $26,039,664 balance in the Fund as of January 31, 2023. Oversight
will reflect revenue in the amount of $5,793,353 (average of past three fiscal years) continuing
due to the fee extension from 2024 to 2030 on the fiscal note.
§301.142 – Disabled License Plates
In response to a similar proposal from 2023 (SB 114), officials from the Department of
Revenue (DOR) assumed the following regarding this proposal:
Administrative Impact
In order to implement the proposed changes, the Department will be required to:
• Update procedures, manuals, Department website, and correspondence letters;
• Update Department system(s); and
• Train staff.
FY 2024 – Motor Vehicle Bureau
Associate Research/Data Analyst 100 hrs. @ $19.90/hr. = $1,990
Lead Administrative Support Asst. 45 hrs. @ $14.83/hr. = $667
Administrative Manager 20 hrs. @ $26.96/hr. = $539
FY 2024 – Strategy and Communications Office
Associate Research/Data Analyst 40 hrs. @ $19.90/hr. = $796
Total Cost = $3,992
In equalizing the workload, DOR will start to see a cost savings of $115,941 beginning in the
fifth year from placards being renewed every 8 years instead of 4. The cost savings will be in
inventory and postage at $1.23 per placard.
Oversight does not have information to the contrary and therefore, will reflect the cost savings
indicated by DOR starting in FY 2028. L.R. No. 0902S.05S
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DOR notes OA-ITSD services will be required at a cost of $26,922 in FY 2024 (283.39 hours x
$95 per hour).
Oversight does not have any information to the contrary in regards to DOR’s assumptions;
therefore, Oversight will reflect DOR’s OA-ITSD costs on the fiscal note.
§301.469 – Missouri Conservation Heritage Foundation License Plates
In response to a similar proposal from 2023 (HB 142), officials from the Department of
Revenue (DOR) assumed the following regarding this proposal:
Administrative Impact
To implement the proposed legislation, the Department will be required to:
• Update charts, procedures and the Department website;
• Update the Application for Missouri Personalized and Special License Plate (DOR-1716); and
• Complete programming and user acceptance testing for identified systems.
FY 2024 – Motor Vehicle Bureau
Associate Research/Data Analyst 151 hrs. @ $19.91 per hr. = $3,006
Research/Data Analyst 38 hrs. @ $24.84 per hr. = $944
Administrative Manager 19 hrs. @ $26.97 per hr. = $512
FY 2024 – Strategy and Communications Office
Associate Research/Data Analyst 40 hrs. @ $19.91 per hr. = $797
Total costs: $5,259
The Department anticipates being able to absorb this cost. If multiple bills pass that require
Department resources, FTE may be requested through the appropriations process.
Oversight assumes DOR will use existing staff and will not hire additional FTE to conduct these
activities; therefore, Oversight will not reflect the administrative costs DOR has indicated on the
fiscal note.
DOR notes OA-ITSD services will be required at a cost of $20,192 in FY 2024 (212.55 hours x
$95 per hour).
Oversight does not have any information to the contrary in regards to DOR’s assumptions;
therefore, Oversight will reflect DOR’s OA-ITSD costs on the fiscal note. L.R. No. 0902S.05S
Bill No. CCS for HCS for SB 47
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In response to a similar proposal from 2023 (HB 142), officials from the Missouri Department
of Conservation assumed the proposal would have no fiscal impact on their organization.
Oversight does not have any information to the contrary. Therefore, Oversight will reflect a zero
impact in the fiscal note for this agency.
§§302.178 & 302.181 – Identification Fees Waived for Homeless Youth
Officials from the Department of Revenue (DOR) assume the following regarding this
proposal:
Administrative Impact
To implement the proposed change, the Department would be required to:
• Complete business requirements and design documents to modify the Missouri Electronic
Driver License (MEDL) issuance system, MEDL central applications and supporting systems to
remove the fee for a nondriver for homeless child, youth, or an intermediate for emancipated
youths.
• Complete programming and user acceptance testing of the Missouri Electronic Driver License
(MEDL) issuance system;
• OA-ITSD Test the file generation and secure transfer process to ensure all required data
elements and signature are sent as required;
• Obtain format and procedure approvals from Secretary of State and others as applicable;
• Update policies, procedures, and the Uniform License Issuance Manual (ULIM);
• Update forms, manuals, and the Department website;
• Complete training as required.
FY 2024 – Driver License Bureau
Research/Data Assistant 360hrs. @ $17.20 per hr. =$6,192
Research/Data Analyst 400hrs. @ $25.63 per hr. =$10,252
Administrative Manager 80 hrs. @ $27.82 per hr. =$2,226
FY 2024 – Personnel Services Bureau
Associate Research/Data Analyst 20 hrs. @ $20.54 per hr. =$411
Associate Research/Data Analyst 10 hrs. @ $20.54 per hr. =$205
Total Costs $19,286
Oversight assumes DOR will use existing staff and will not hire additional FTE to conduct these
activities; therefore, Oversight will not reflect the administrative costs DOR has indicated.
DOR notes OA-ITSD services will be required at a cost of $55,610 in FY 2024 (585.37 hours x
$95 per hour). L.R. No. 0902S.05S
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Oversight does not have any information to the contrary in regards to DOR’s assumptions;
therefore, Oversight will reflect DOR’s OA-ITSD costs on the fiscal note.
Revenue Impact
DOR notes during FY 2022 there were a total of 113,014 new non-driver licenses issued. DOR
does not have statistics to determine of this count how many potential annual applicants may be
eligible for a fee waiver under the proposed provisions, therefore the total impact to State and
Local Revenue is unknown.
For each fee waiver eligible non-driver license issued pursuant to this proposed language in
§302.181 there would be a loss to General Revenue of $6.00.
During FY 2022 there were a total of 52,348 intermediate driver licenses issued. DOR does not
have statistics to determine of this count how many may potential applicants may be eligible for
a fee waiver under the proposed provisions, therefore the total impact to State and Local
Revenue is unknown.
For each fee waiver eligible intermediate driver license issued pursuant to this proposed
language in §302.178 there would be a loss of fees distributed to the Highway Fund and Local
Funds for cities and counties as follows
Hwy Fund Loss (75%) = $3.75
Cities Fund Loss (15%) = $0.75
Counties Fund Loss (10%) = $0.50
For each issued document, DOR would be required to pay fees to the card vendor for printing
and postage costs of $2.4724 per card.
There would also be a loss to General Revenue for office processing fees which would have been
collected for non-driver or intermediate license transactions issued in State license offices
eligible for waiver of fees pursuant to the proposed language in §136.055. An estimated volume
of eligible applicants applying in State branch offices is unknown.
Office Processing Fee each New Non-driver License: $12.00
Office Processing Fee for each Intermediate License $ 6.00
The fiscal impact estimate above is based on changes in the current MO Driver License System
environment. The Department is pursuing an upgraded Motor Vehicle and Driver Licensing
system. The total potential fiscal impact to develop changes in the proposed system in addition to
the current environment is unknown. L.R. No. 0902S.05S
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Oversight notes, according to the National Conference of State Legislatures (NCSL), as of
January 2019, 6,179 individuals of all ages were homeless in Missouri. Of these, 1,359 were
under the age of 18. Among the homeless youth and young adults, 477 were unaccompanied by
an adult.
If all 1,359 of these homeless youth applied for a non-driver license or intermediate driver
license, the loss would amount to approximately $8,154 (1,359 x $6). Oversight assumes there
will be a minimal loss of revenue from this proposal; therefore, Oversight will not reflect a
material loss to the Highway Fund or local political subdivisions.
In addition, Oversight will not reflect a loss to General Revenue for processing fees as Oversight
assumes this loss will be minimal.
Officials from the Missouri Highway PatrolDepartment of Social Services and Department
of Elementary and Secondary Education each assume the proposal will have no fiscal impact
on their respective organizations. Oversight does not have any information to the contrary.
Therefore, Oversight will reflect a zero impact in the fiscal note for these agencies.
Officials from the Missouri Department of Transportation defer to the DOR for the potential
fiscal impact of this proposal.
§620.3900, 620.3905, 620.3910, 620.3915, 620.3920, 620.3925, 620.3930 – Regulatory Sandbox
Act
In response to a similar proposal from 2023 (SCS for SB Nos. 3 & 69), Section 620.3905.1 states
that the regulatory relief office will be administered by a sandbox program director. The
Department of Economic Development (DED) has estimated personal service costs by taking a
mid-range salary of a typical Program Director (Designated Principal Assistant) at DED who
oversees an office but does not supervise staff. DED also believes additional review (e.g.,
reviews of state laws) would require a legal counsel FTE. If DED determines that additional staff
are needed to administer the sandbox program, DED will request additional FTE through the
normal budget process.
Oversight notes that DED assumes the proposal will have a direct fiscal impact on their
organization. Oversight does not have any information to the contrary. Therefore, Oversight will
reflect DED’s FTE costs for a Division Program Director at $80,000 and a Legal Counsel at
$62,508 annually to fulfill compliance under Section 620.3900.
In response to a similar proposal from 2023 (SCS for SB Nos. 3 & 69), officials from the Office
of Administration – Budget & Planning assumed the following regarding this proposal:
Sections 620.3900 to 620.3930 Regulatory Sandbox Act and Regulatory Relief Office
An applicant shall remit to the regulatory relief office an application fee of three hundred dollars L.R. No. 0902S.05S
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per application for each innovative offering. It is not specified in the bill where this money will
be deposited, therefore B&P assumes it will be GR. This will have an unknown positive impact
on GR and TSR.
This bill would also provide that during the demonstration period, a sandbox participant shall not
be subject to the enforcement of state laws or regulations identified in the written agreement
between the regulatory relief office and the sandbox participant. There is not enough information
on what laws or regulations may be waived or what impact such a waiver might have on TSR.
Oversight notes that an applicant shall remit to the regulatory relief office an application fee of
$300 per application for each innovative offering. Therefore, Oversight will reflect a potential
positive fiscal impact on State Funds for this application fee.
Oversight, for the purpose of this fiscal note, retrieved average patent filings in the State of
Missouri to estimate how many entrepreneurs would potentially be participating in this pool.
According to the U.S. Patent and Trademark Office – Patent Technology Monitoring Data
(PTMT) there were on average 868 patents filed by Missourians annually from FY 2000 to FY
2015.
Oversight notes that the proposal assesses a $300 fee that must be paid in order to participate in
this program. Oversight assumes that the fee structure could potentially result in additional
revenue of $260,400 ($300 x 868 potential innovative entrepreneurs). Therefore, Oversight will
reflect a positive unknown amount to the General Revenue Fund.
In response to a similar proposal from 2023 (SCS for SB Nos. 3 & 69), officials from the Office
of Administration (OA) assumed this bill appears to establish the Regulatory relief office
within the Department of Economic Development. It is assumed that the Office of
Administration -Division of Personnel's team members would be required to provide assistance
in establishing the new division.
The fiscal impact of this bill is determined by the total number of hours estimated (10 hours)
multiplied by the average salary of Division of Personnel team members ($30.40) plus the added
cost to update MoCareers, the State's centralized application platform ($300.00). Therefore, the
total fiscal impact would be $604.00.
(DOP).
In response to a similar proposal from 2023 (SCS for SB Nos. 3 & 69), officials from the
Department of Revenue (DOR) assumed the following regarding this bill:
The proposal would create a new government entity, the “regulatory relief office,” which may
enter into agreements to essentially waive the requirements of Missouri’s statutes and regulations
on certain participating businesses. The proposal directs the regulatory relief office to consult
with applicable agencies, including concerning whether the applicable agency has previously
investigated, sanctions, or pursued legal action against the applicant. The proposed legislation L.R. No. 0902S.05S
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prohibits these agreements from exempting an applicant “from any income, property, or sales tax
liability unless such applicant otherwise qualifies for an exemption from such tax.”
Should a participant in this program be allowed to not pay taxes this will impact state revenue.
DOR has numerous other tax types besides the income tax and sales tax exempted under this
proposal. Examples include, withholding tax, tire and battery fee taxes, use taxes and more that
do not appear protected under this proposal. Additionally, this regulatory relief office is given
authority to waive state law and regulations. DOR is concerned this would result in filing
deadlines being moved or changed for some filers and not others or payments being waived.
Additionally, this proposal requires the agencies to provide information on DOR’s relationships
with a participating business to the regulatory relief office. Some of this information is currently
protected under DOR's confidentially laws.
At this time, DOR is unable to estimate a fiscal impact from this proposal. DOR could possibly
need additional FTE to work with the regulatory relief office depending on the number of
participants, as well as have losses to revenue if participants are allowed to not pay taxes.
Oversight notes DOR assumes the proposal would allow for selected companies, who
participate in the Sandbox program, to receive relief from various taxes which would have an
effect on General Revenue and Other State Funds. Additionally, DOR assumes the need for
additional FTE to ensure compliance with this proposal. Oversight does not have any
information to the contrary. Therefore, Oversight will reflect a potential ($0 or) unknown
negative impact to General Revenue and Other State Funds, as a result of reduction in a various
tax revenues and potential FTE costs for various state agencies.
In response to a similar proposal from 2023 (SCS for SB Nos. 3 & 69), officials from the
Department of Economic Development (DED) assumed the proposal states that the regulatory
relief office will be administered by a sandbox program director. DED has estimated personal
service costs by taking a mid-range salary of a typical Program Director (Designated Principal
Assistant) at DED who oversees an office but does not supervise staff. DED also believes
additional review (e.g., reviews of state laws) would require a legal counsel FTE. If DED
determines that additional staff are needed to administer the sandbox program, DED will request
additional FTE through the normal budget process.
Oversight notes that DED assumes the proposal will have a direct fiscal impact on their
organization. Oversight does not have any information to the contrary. Therefore, Oversight
will reflect DED’s FTE costs for Division Program Director at $80,000 and a Legal Counsel at
$62,508 annually, in the fiscal note.
In response to a similar proposal from 2023 (SCS for SB Nos. 3 & 69), officials from the
Missouri Department of Agriculture (MDA) assumed the proposal, specifically Section
620.3905.2(4) could result in a loss of fee funds to the Missouri Department of Agriculture. If
fees are not required to be paid in accordance with current regulations, guidelines, and policies, L.R. No. 0902S.05S
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the fee-fund revenue to the Department could substantially decrease. The fee funds support many
FTE within MDA, in accordance with their respective divisions and the fees associated with
such; the loss of fee funds could result in the need for reductions in staff due to unavailability of
funding. This loss in fee-fund revenue will result in a need for general revenue to support these
necessary positions across the state of Missouri.
Oversight notes officials from MDA assume the proposal will have a direct fiscal impact on
their organization. Oversight does not have any information to the contrary. Therefore,
Oversight will reflect an Unknown negative impact for MDA, for various state funds, in the
fiscal note.
In response to a similar proposal from 2023 (SCS for SB Nos. 3 & 69), officials from the
Missouri Department of Conservation (MDC) assumed the proposal would have an unknown
fiscal impact on their organization.
Oversight notes that the Conservation Sales Tax funds are derived from one-eighth of one
percent sales and use tax pursuant to Article IV Section 43 (a) of the Missouri Constitution, thus
MDC’s sales taxes are constitutional mandates.
Additionally, Oversight notes the Park, Soil, and Water Sales Tax funds are derived from the
one-tenth of one percent sales and use tax pursuant to Article IV Section 47 (a) thus DNR’s sales
taxes are constitutional mandates. Therefore, Oversight will reflect the fiscal impact estimates for
DNR’s funds. Therefore, Oversight will reflect MDC’s and DNR’s fiscal impact estimates in the
fiscal note.
In response to a similar proposal from 2023 (SCS for SB Nos. 3 & 69), officials from the
Department of Commerce and Insurance (DCI) assumed the proposal, specifically Sections
620.3900 - 620.3930, would have an unknown impact to DCI depending on the number of
businesses and individuals that would request to participate in the Sandbox Program.
Oversight notes that the DCI assumes this proposal would have a direct fiscal impact on areas of
their organization. Oversight does not have any information to the contrary. Therefore, Oversight
will reflect a negative unknown impact to various state funds in the fiscal note.
Oversight notes that there are few examples of various agency costs in similar Sandbox
proposals filed in the States of Utah, Ohio, Nebraska, Nevada, and the Arizona. Each fiscal note
addresses the difficulty of projecting any costs associated with the proposals. However, a recent
fiscal note submitted to the Nebraska Legislature for consideration of similar bill LB 1127
(Nebraska Sandbox proposal - 2022) from various agencies claiming costs associated with the
proposal, are provided in the Table 1. L.R. No. 0902S.05S
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Oversight notes that the Missouri Sandbox proposal requires, among other duties, the
Administrator to:
being of consumers
agencies and other states
Oversight notes that there are many other duties required from the Sandbox Office under this
proposal. Therefore, it is probable that the agencies tasked with the regulatory implementation of
this program, such as DOR or DED, will need additional FTEs in order to provide the regulatory
framework and compliance procedures for this Act.
Oversight notes that Missouri population is at least 3 times greater (6.6M – Missouri population /
1.94M –Nebraska Population) than that of Nebraska, thus the costs could potentially reach a
higher level of expenditure in Missouri. Therefore, for purpose of this fiscal note, Oversight will
note an unknown negative impact to the General Revenue and Other State Funds, which could
potentially exceed $250,000 in various FTE and forgone tax revenue costs to various state funds
in the fiscal note.
Table 1. L.R. No. 0902S.05S
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In response to a similar proposal from 2023 (SCS for SB Nos. 3 & 69), officials from the Office
of the Governor (GOV) assumed the proposal adds to the governor’s current load of
appointment duties. Individually, additional requirements should not fiscally impact the Office of
the Governor. However, the cumulative impact of additional appointment duties across all
enacted legislation may require additional resources for the Office of the Governor.
Oversight assumes GOV is provided with core funding to handle a certain amount of activity
each year. Oversight assumes GOV could absorb the costs related to this proposal. If multiple
bills pass which require additional staffing and duties at substantial costs, GOV could request
funding through the appropriation process.
In response to a similar proposal from 2023 (SCS for SB Nos. 3 & 69), officials from the
Missouri State Senate assumed the proposal would have a negative fiscal impact to the senate
contingent appropriation to reimburse 2 senators for travel to meetings of the General Regulatory
Sandbox Program Advisory Committee. Details are in the attached analysis. In summary, it will
cost approximately $281.60 per meeting.
Oversight notes the Missouri State Senate assumes no fiscal responsibility for the other
committee members.
Oversight notes that Missouri State Senate assume the proposal will have a direct fiscal impact
on their organization. Oversight assumes the impact to the SEN will not be material and
therefore, will no reflect a negative fiscal impact in the fiscal note.
In response to a similar proposal from 2023 (SCS for SB Nos. 3 & 69), officials from the Office
of Administration – Administrative Hearing Commission, the Missouri Department of
A
GENCY
F
Y 2023
F
Y 2024
D
epartment of Economic Development
5
20,380.00
$
6
41,930.00
$
D
epartment of Banking and Finance
2
23,025.00
$
2
15,325.00
$
B
oard of Engineers and Architects
3
,300.00
$
3
,300.00
$
D
epartment of Environment and Energy
2
02,371.00
$
2
02,371.00
$
D
epartment of Agriculture
7
7,500.00
$
7
7,500.00
$
L
iquor Control Commission NFI NFI
N
o Fiscal Impact
N
o Fiscal Impact
M
otor Vehicle Industry Licensing Board No discernable impact No discernable impact
N
o Discernable impact
N
o Discernable impact
N
ebraska State Electrical Division Indeterminable Indeterminable
I
ndeterminable
I
ndeterminable
B
oard of Barber Examiners Indeterminable Indeterminable
I
ndeterminable
I
ndeterminable
A
ttorney General NFI NFI
N
o Fiscal Impact
N
o Fiscal Impact
N
ebraska Real Estate Commission Negligible to significant Negligible to significant
N
egligible to Significant
N
egligible to Significant
S
upreme Court NFI NFI
N
o Fiscal Impact
N
o Fiscal Impact
D
epartment of Labor NFI NFI
N
o Fiscal Impact
N
o Fiscal Impact
D
epartment of Administrative Services
7
1,200.00
$
7
7,000.00
$
D
epartment of Insurance
1
68,900.00
$
1
73,317.00
$
T
otal
1
,127,776.00
$
1
,217,426.00
$
F
TE total
9
.5
1
0.5 L.R. No. 0902S.05S
Bill No. CCS for HCS for SB 47
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Transportation, the Department of Natural Resources, and the Department of Labor and
Industrial Relations each assumed the proposal would have no fiscal impact on their respective
organizations. Oversight does not have any information to the contrary. Therefore, Oversight
will reflect a zero impact in the fiscal note for these agencies.
In response to a similar proposal from 2023 (SCS for SB Nos. 3 & 69), officials from the City of
Kansas City, the City of O’Fallon, and the City of Springfield each assumed this proposal
would not have a direct fiscal impact on their respective organizations. Oversight does not have
any information to the contrary. Therefore, Oversight will reflect a zero impact in the fiscal note
for these local political subdivisions.
Oversight notes each county and city assess sales or use tax on the sale of goods in Missouri. The
tax remitted to various local political subdivisions serves the local political subdivision needs.
DOR assume the companies could receive relief from various taxes. This could have an effect on
the local political subdivisions. Therefore, Oversight will note a potential unknown negative
impact to the local political subdivision funds in the fiscal note, depending upon sandbox
participants and applications.
Rule Promulgation
Officials from the Joint Committee on Administrative Rules assume this proposal is not
anticipated to cause a fiscal impact beyond its current appropriation.
Officials from the Office of the Secretary of State (SOS) note many bills considered by the
General Assembly include provisions allowing or requiring agencies to submit rules and
regulations to implement the act. The SOS is provided with core funding to handle a certain
amount of normal activity resulting from each year's legislative session. The fiscal impact for
this fiscal note to the SOS for Administrative Rules is less than $5,000. The SOS recognizes that
this is a small amount and does not expect that additional funding would be required to meet
these costs. However, the SOS also recognizes that many such bills may be passed by the
General Assembly in a given year and that collectively the costs may be in excess of what the
office can sustain with its core budget. Therefore, the SOS reserves the right to request funding
for the cost of supporting administrative rules requirements should the need arise based on a
review of the finally approved bills signed by the governor.
FISCAL IMPACT – State
Government
FY 2024FY 2025FY 2026Fully
Implemented
(FY 2027)
GENERAL REVENUE
FUND L.R. No. 0902S.05S
Bill No. CCS for HCS for SB 47
Page 29 of 41
May 11, 2023
KB:LR:OD
Revenue – DOR –
increased fees for notice
of lien and duplicate titles
(§136.055) p. 5-9$34,183$41,019$41,019$41,019
Revenue – $300 Fee Paid
to participate in the
program (§§620.3900-
620.3930) p. 23-28
$0 or
Unknown
$0 or
Unknown
$0 or
Unknown
$0 or
Unknown
Revenue Extension –
extension of fee from
2024 to 2030 (§§444.768
& 444.772) p. 18$0$148,194$177,833$177,833
Savings – DOR –
decrease in mailing cost
(§301.142) p. 19$0$0$0$115,941
Cost – DOR – OA-ITSD
services (§136.055) p. 6($69,381)$0$0$0
Cost – DOR – OA-ITSD
services (§301.142) p. 19 ($26,922)$0$0$0
Cost – DOR – OA-ITSD
(§302.178) p. 21($55,610)$0$0$0
Cost – DOR – OA-ITSD
services (§301.469) p. 20($20,192)$0$0$0
Cost – Reduction in
Revenues – various tax
not paid (§§620.3900-
620.3930) p. 23-28
$0 or
(Unknown)
$0 or
(Unknown)
$0 or
(Unknown)
$0 or
(Unknown)
Cost – DOR– FTE
necessary to comply with
the proposal (§§620.3900-
620.3930) p. 23-28
$0 or
(Unknown)
$0 or
(Unknown)
$0 or
(Unknown)
$0 or
(Unknown) L.R. No. 0902S.05S
Bill No. CCS for HCS for SB 47
Page 30 of 41
May 11, 2023
KB:LR:OD
Costs – DED
(§§620.3900-620.3930) p.
23-28
Personal Service($118,757)($145,358)($148,265)($148,265) Fringe Benefits($70,404)($85,550)($86,638)($86,638) Expense & Equipment($18,630)($11,969)($12,208)($12,208)Total Costs - DED($207,791)($242,877)($247,111)($247,111)FTE Change2 FTE2 FTE2 FTE2 FTEESTIMATED NET
EFFECT ON THE
GENERAL REVENUE
FUND
Could exceed
($345,713)
Could exceed
($53,664)
Could exceed
($28,259)
Less than
$87,682
Estimated Net FTE
Change to the General
Revenue Fund2 FTE2 FTE2 FTE2 FTE
GEOLOGIC
RESOURCES FUND
(0801)
Revenue Extension –
extension of fee from
2025 to 2031 (§256.700)
p. 16 $0$0$94,499$188,998
ESTIMATED NET
EFFECT ON THE
GEOLOGIC
RESOURCES FUND
(0801)$0$0$94,499$188,998
OIL AND GAS WELLS
RESOURCE FUND
(0543) L.R. No. 0902S.05S
Bill No. CCS for HCS for SB 47
Page 31 of 41
May 11, 2023
KB:LR:OD
Revenue Extension –
extension of fee from
2025 to 2031 (§259.080)
p. 16 $0$0$42,376$50,851
ESTIMATED NET
EFFECT ON THE OIL
AND GAS WELLS
RESOURCE FUND
(0543)$0$0$42,376$50,851
HAZARDOUS WASTE
FUND (0676)
Revenue Extension –
extension of fee from
2023 to 2029 (§260.262)
p. 16$410,713$821,425$821,425$821,425
Revenue Extension –
extension of fee from
2024 to 2030 (§260.380)
p. 17 $0$1,566,078$1,879,294$1,879,294
Revenue Extension –
extension of fee from
2024 to 2030 (§260.475)
p. 17 $0$250,243$300,291$300,291
ESTIMATED NET
EFFECT ON THE
HAZARDOUS WASTE
FUND (0676)$410,713$2,637,746$3,001,010$3,001,010
SOLID WASTE
MANAGEMENT –
SCRAP TIRE
SUBACCOUNT (0569)
Revenue Extension –
extension of fee from L.R. No. 0902S.05S
Bill No. CCS for HCS for SB 47
Page 32 of 41
May 11, 2023
KB:LR:OD
2025 to 2031 (§260.273)
p. 17 $0$0$1,256,718$2,513,435
ESTIMATED NET
EFFECT ON THE
SOLID WASTE
MANAGEMENT –
SCRAP TIRE
SUBACCOUNT (0569)$0$0$1,256,718$2,513,435
ENVIRONMENTAL
RADIATION
MONITORING FUND
(0656)
Revenue Extension –
extension of fee from
2024 to 2030 (§260.392)
p. 17 $0$116,111$139,333$139,333
ESTIMATED NET
EFFECTON THE
ENVIRONMENTAL
RADIATION
MONITORING FUND
(0656)$0$116,111$139,333$139,333
MINED LAND
RECLAMATION
FUND (0906)
Revenue Extension –
extension of fee from
2024 to 2030 (§§444,768
& 444.772) p. 18$0$621,523$745,828$745,828
ESTIMATED NET
EFFECTON THE
MINED LAND
RECLAMATION
FUND (0906)$0$621,523$745,828$745,828 L.R. No. 0902S.05S
Bill No. CCS for HCS for SB 47
Page 33 of 41
May 11, 2023
KB:LR:OD
SAFE DRINKING
WATER FUND (0679)
Revenue Extension –
extension of fee from
2024 to 2030 (§640.100)
p. 18 $0$4,635,702$5,562,842$5,562,842
ESTIMATED NET
EFFECT ON THE
SAFE DRINKING
WATER FUND (0679)$0$4,635,702$5,562,842$5,562,842
NATURAL
RESOURCES
PROTECTION FUND –
AIR POLLUTION
PERMIT FEE
SUBACCOUTN (0594)
Revenue Extension –
extension of fee from
2024 to 2030 (§643.079)
p. 18 $0$5,469,282$6,563,138$6,563,138
ESTIMATED NET
EFFECT ON THE
NATURAL
RESOURCES
PROTECTION FUND –
AIR POLLUTION
PERMIT FEE
SUBACCOUNT (0594)$0$5,469,282$6,563,138$6,563,138
NATURAL
RESOURCES
PROTECTION FUND –
WATER POLLUTION
PERMIT FEE
SUBACCOUNT (0568) L.R. No. 0902S.05S
Bill No. CCS for HCS for SB 47
Page 34 of 41
May 11, 2023
KB:LR:OD
Revenue Extension –
extension of fee from
2024 to 2030 (§644.057)
p. 18 $0$4,827,794$5,793,353$5,793,353
ESTIMATED NET
EFFECT ON THE
NATURAL
RESOURCES
PROTECTION FUND –
WATER POLLUTION
PERMIT FEE
SUBACCOUNT (0568)$0$4,827,794$5,793,353$5,793,353
HIGHWAY FUNDRevenue – DOR –
increased fees for driver
license transactions
(§136.055) p. 5-9$23,123$27,747$27,747$27,747
Revenue – DOR –
increased fees for motor
vehicle transactions
(§136.055) p. 5-9$2,134,890$2,561,868$2,561,868$2,561,868
ESTIMATED NET
EFFECT ON THE
HIGHWAY FUND$2,158,013$2,589,615$2,589,615$2,589,615
LICENSE OFFICE
DISTRUBTION FUND
Revenue – increased fees
for driver license
transactions (§136.055) p.
5-9$1,113,722$1,336,466$1,336,466$1,336,466 L.R. No. 0902S.05S
Bill No. CCS for HCS for SB 47
Page 35 of 41
May 11, 2023
KB:LR:OD
Revenue – increased fees
for motor vehicle
transactions (§136.055) p.
5-9
$5,779,722$6,935,666$6,935,666$6,935,666
Transfer Out – to license
contract offices
(§136.055) p. 5-9($6,893,444)($8,272,132)($8,272,132)($8,272,132)
ESTIMATED NET
EFFECT ON THE
LICENSE OFFICE
DISTRIBUTION FUND$0$0$0$0
OTHER STATE
FUNDS
Loss of Revenues - to
various State Funds –
various tax or fees not
paid to OA, DNR, MDC,
DCI, MDA (§§620.3900-
620.3930) p. 23-28
$0 or
(Unknown)
$0 or
(Unknown)
$0 or
(Unknown)
$0 or
(Unknown)
NET EFFECT ON THE
OTHER STATE
FUNDS
$0 or
(Unknown)
$0 or
(Unknown)
$0 or
(Unknown)
$0 or
(Unknown)
CONSERVATION
COMMISSION FUND
(0609)
Revenue – potential
increase in sales tax
collection due to dealers
having the ability to
collect sales tax at the
time of sale (§§144.020 &
144.070) p. 12
$0 or
Unknown
$0 or
Unknown
$0 or
Unknown
$0 or
Unknown L.R. No. 0902S.05S
Bill No. CCS for HCS for SB 47
Page 36 of 41
May 11, 2023
KB:LR:OD
Loss – 2% timely fee
possibly being retained by
dealerships (§§144.020 &
144.070) p. 12
$0 or Up to
($253,656)
$0 or Up to
($304,387)
$0 or Up to
($304,387)
$0 or Up to
($304,387)
ESTIMATED NET
EFFECT ON THE
CONSERVATION
COMMISSION FUND
$0 or Up to
($253,656)
$0 or Up to
($304,387)
$0 or Up to
($304,387)
$0 or Up to
($304,387)
PARKS, SOIL AND
WATER FUND (0613 &
0614)
Revenue – potential
increase in sales tax
collection due to dealers
having the ability to
collect sales tax at the
time of sale (§§144.020 &
144.070) p. 12
$0 or
Unknown
$0 or
Unknown
$0 or
Unknown
$0 or
Unknown
Loss – 2% timely fee
possibly being retained by
dealerships (§§144.020 &
144.070) p. 12
$0 or Up to
($202,925)
$0 or Up to
($243,510)
$0 or Up to
($243,510)
$0 or Up to
($243,510)
ESTIMATED NET
EFFECT ON THE
PARKS, SOIL AND
WATER FUND
$0 or Up to
($202,925)
$0 or Up to
($243,510)
$0 or Up to
($243,510)
$0 or Up to
($243,510)
SCHOOL DISTRICT
TRUST FUND (0688)
Revenue – potential
increase in sales tax
collection due to dealers
having the ability to
collect sales tax at the
$0 or
Unknown
$0 or
Unknown
$0 or
Unknown
$0 or
Unknown L.R. No. 0902S.05S
Bill No. CCS for HCS for SB 47
Page 37 of 41
May 11, 2023
KB:LR:OD
time of sale (§§144.020 &
144.070) p. 12
Loss – 2% timely fee
possibly being retained by
dealerships (§§144.020 &
144.070) p. 12
$0 or Up to
($1,014,623)
$0 or Up to
($1,217,548)
$0 or Up to
($1,217,548)
$0 or Up to
($1,217,548)
ESTIMATED NET
EFFECT ON THE
SCHOOL DISTRICT
TRUST FUND
$0 or Up to
($1,014,623)
$0 or Up to
($1,217,548)
$0 or Up to
($1,217,548)
$0 or Up to
($1,217,548)
STATE ROAD BOND
FUND (0319)
Revenue – potential
increase in sales tax
collection due to dealers
having the ability to
collect sales tax at the
time of sale (§§144.020 &
144.070) p. 12
$0 or
Unknown
$0 or
Unknown
$0 or
Unknown
$0 or
Unknown
Loss – 2% timely fee
possibly being retained by
dealerships (§§144.020 &
144.070) p. 12
$0 or Up to
($3,043,870)
$0 or Up to
($3,652,644)
$0 or Up to
($3,652,644)
$0 or Up to
($3,652,644)
ESTIMATED NET
EFFECT ON THE
STATE ROAD BOND
FUND
$0 or Up to
($3,043,870)
$0 or Up to
($3,652,644)
$0 or Up to
($3,652,644)
$0 or Up to
($3,652,644)
STATE ROAD FUND
(0320)
Revenue – potential
increase in sales tax
collection due to dealers
having the ability to
$0 or
Unknown L.R. No. 0902S.05S
Bill No. CCS for HCS for SB 47
Page 38 of 41
May 11, 2023
KB:LR:OD
collect sales tax at the
time of sale (§§144.020 &
144.070) p. 12
$0 or
Unknown
$0 or
Unknown
$0 or
Unknown
Loss – 2% timely fee
possibly being retained by
dealerships (§§144.020 &
144.070) p. 12
$0 or Up to
($3,043,870)
$0 or Up to
($3,652,644
$0 or Up to
($3,652,644)
$0 or Up to
($3,652,644)
ESTIMATED NET
EFFECT ON THE
STATE ROAD FUND
$0 or Up to
($3,043,870)
$0 or Up to
($3,652,644)
$0 or Up to
($3,652,644)
$0 or Up to
($3,652,644)
FISCAL IMPACT
– Local
Government
FY 2024
(10 Mo.)
FY 2025FY 2026Fully
Implemented
(FY 2027)
LOCAL
POLITICAL
SUBDIVISIONS
Revenue – Cities
(15%) – increased
fees for driver
license transactions
(§136.055) p. 5-9$4,625$5,549$5,549$5,549
Revenue – Cities
(15%) – increased
fees for motor
vehicle transactions
(§136.055) p. 5-9$426,978$512,374$512,374$512,374
Revenue –
Counties (10%) –
increased fees for $3,083$3,700$3,700$3,700 L.R. No. 0902S.05S
Bill No. CCS for HCS for SB 47
Page 39 of 41
May 11, 2023
KB:LR:OD
driver license
(§136.055) p. 5-9
Revenue –
Counties (10%) –
increased fees for
motor vehicle
transactions
(§136.055) p. 5-9$284,652$341,582$341,582$341,582
Loss of Revenues -
to various local
funds –various
taxes not paid
(§§620.3900-
620.3930) p. 23-28
$0 or
(Unknown)
$0 or
(Unknown)
$0 or
(Unknown)
$0 or
(Unknown)
FISCAL IMPACT
– Local
Government
(continued)
FY 2024
(10 Mo.)
FY 2025FY 2026Fully
Implemented
(FY 2027)
Revenue –
potential increase
in sales tax
collection due to
dealers having the
ability to collect
sales tax at the time
of sale (§§144.020
& 144.070) p. 12$0 or Unknown$0 or Unknown$0 or Unknown$0 or Unknown
Loss – (FLOYD) -
2% timely fee
possibly being
retained by
dealerships
(§§144.020 &
144.070) p. 12
$0 or Up to
($1,014,623)
$0 or Up to
($1,217,548)
$0 or Up to
($1,217,548)
$0 or Up to
($1,217,548) L.R. No. 0902S.05S
Bill No. CCS for HCS for SB 47
Page 40 of 41
May 11, 2023
KB:LR:OD
Loss – (local sales
tax only) - 2%
timely fee possibly
being retained by
dealerships
(§§144.020 &
144.070) p. 12
$0 or Up to
($8,259,034)
$0 or Up to
($9,910,841)
$0 or Up to
($9,910,841)
$0 or Up to
($9,910,841)
ESTIMATED
NET EFFECT
ON COUNTIES
$719,338 or Up
to ($8,554,319)
$341,582 or Up
to
($10,265,184)
$341,582 or Up
to
($10,265,184)
$341,582 or Up
to
($10,265,184)
FISCAL IMPACT – Small Business
Small businesses that are required to pay the fees mentioned above could be impacted as a result
of this proposal.
Small contract license offices could be impacted as a result of this proposal.
Small businesses, who will participate in the Sandbox program, will be able to receive potential
tax reductions resulting in revenue gains.
Small motor vehicle dealerships could be impacted as a result of this proposal.
FISCAL DESCRIPTION
This proposal modifies provisions relating to certain administrative fees.
This legislation is not federally mandated, would not duplicate any other program and would not
require additional capital improvements or rental space.
SOURCES OF INFORMATION
Department of Revenue
Missouri Highway Patrol
Department of Social Services
Missouri Department of Agriculture
Department of Elementary and Secondary Education
Missouri Department of Transportation
Department of Health and Senior Services
Newton County Health Department
St. Louis County Health Department
Department of Commerce and Insurance
Office of the Governor L.R. No. 0902S.05S
Bill No. CCS for HCS for SB 47
Page 41 of 41
May 11, 2023
KB:LR:OD
Office of Administration – Budget & Planning
Office of Administration – Administrative Hearing Commission
Office of Administration
Department of Economic Development
Missouri Department of Conservation
Department of Natural Resources
Joint Committee on Administrative Rules
Office of the Secretary of State
Missouri Senate
City of Kansas City
City of Springfield
Julie MorffRoss StropeDirectorAssistant DirectorMay 11, 2023May 11, 2023