COMMITTEE ON LEGISLATIVE RESEARCH
OVERSIGHT DIVISION
FISCAL NOTE
L.R. No.:3439S.01I Bill No.:SB 900 Subject:Prisons and Jails; Counties; County Officials; County Government; Political
Subdivisions; Taxation and Revenue - Sales and Use
Type:Original Date:January 19, 2024Bill Summary:This proposal modifies provisions relating to Regional Jail Districts.
FISCAL SUMMARY
ESTIMATED NET EFFECT ON GENERAL REVENUE FUNDFUND
AFFECTED
FY 2025FY 2026FY 2027Fully
Implemented
(FY 2029)
General Revenue
$0 or Unknown,
could exceed
$2,294
$0 or Unknown,
could exceed
$13,761
$0 or Unknown,
could exceed
$13,761
$0 or Unknown,
could exceed
$13,761
Total Estimated
Net Effect on
General
Revenue
$0 or Unknown,
could exceed
$2,294
$0 or Unknown,
could exceed
$13,761
$0 or Unknown,
could exceed
$13,761
$0 or Unknown,
could exceed
$13,761
ESTIMATED NET EFFECT ON OTHER STATE FUNDSFUND
AFFECTED
FY 2025FY 2026FY 2027Fully
Implemented
(FY 2029)
Total Estimated
Net Effect on
Other State
Funds $0$0$0$0
Numbers within parentheses: () indicate costs or losses. L.R. No. 3439S.01I
Bill No. SB 900
Page 2 of
January 19, 2024
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ESTIMATED NET EFFECT ON FEDERAL FUNDSFUND
AFFECTED
FY 2025FY 2026FY 2027Fully
Implemented
(FY 2029)
Total Estimated
Net Effect on
All Federal
Funds $0$0$0$0
ESTIMATED NET EFFECT ON FULL TIME EQUIVALENT (FTE)FUND
AFFECTED
FY 2025FY 2026FY 2027Fully
Implemented
(FY 2029)
Total Estimated
Net Effect on
FTE 000$0
☐ 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.
ESTIMATED NET EFFECT ON LOCAL FUNDSFUND
AFFECTED
FY 2025FY 2026FY 2027Fully
Implemented
(FY 2029)
Local
Government
$0 or Unknown,
could exceed
$229,347
$0 or Unknown,
could exceed
$1,376,084
$0 or Unknown,
could exceed
$1,376,084
$0 or Unknown,
could exceed
$1,376,084 L.R. No. 3439S.01I
Bill No. SB 900
Page 3 of
January 19, 2024
NM:LR:OD
FISCAL ANALYSIS
ASSUMPTION
§§221.400, 221.402, 221.405, 221.407 & 221.410 – Regional Jail Districts
Officials from the Department of Revenue (DOR) notes that the Daviess/DeKalb Regional Jail
District is the only one formed under §221.400. It currently assesses a 1/2% sales tax. For FY
22, they collected $1,376,084.38. DOR is unaware if any of the surrounding counties are
wishing to join this district. DOR assumes that once a new county would pass the sales tax and
adopt the required ordinance, they would notify DOR and DOR would get the new county set up.
This would require DOR to update its distribution program estimated to cost $1,785 at the time
that DOR is notified.
Oversight assumes this proposal changes the sales tax percentage to up to 1%. Since the current
Daviess/DeKalb Regional Jail District collects ½% in sales tax revenue, it is possible that the
county commission could add the question to increase the sales tax rate to the November 2024
ballot. Oversight is also unaware of any surrounding counties who may want to join the current
district. However, should a surrounding county get voter approval and approve an ordinance to
join the district, additional revenues could be generated for the Regional Jail District. Oversight
notes that not only is there an emergency clause for this proposal, but the current expiration date
of September 30, 2028 is being removed from this proposal. Oversight assumes should the
proposal pass, the current collection of sales tax for the Regional Jail District will continue into
FY29 and beyond. Oversight also assumes if an additional sales tax is passed by the voters, the
1
st
day it would be effective would be April of 2025, assuming it is on the ballot November of
2024, and the collection of sales tax would be in May of 2025. Therefore, Oversight will reflect a
$0 (no additional increase to sales tax approved by voters) or estimated revenues received (if
approved by the voters) by the Regional Jail District to be unknown that could exceed the current
DOR amount, as well as, a 1% administration fee collected by DOR.
Officials from the Office of Administration - Budget and Planning (B&P) defer to the
counties within the regional jail districts for the fiscal impact. DOR’s retained collection fee will
increase TSR because DOR will be able to collect its 1% administration fee for handling the
collection of the sales taxes from this proposal. The proposal also includes an emergency clause.
Officials from the Department of Corrections, the Department of Public Safety (Office of the
Director & Missouri Highway Patrol), the City of Kansas City, the Jackson County Board
of Elections, the Platte County Board of Elections, the St. Louis City Board of Elections and
the St. Louis County Board of Elections 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. L.R. No. 3439S.01I
Bill No. SB 900
Page 4 of
January 19, 2024
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In response to similar legislation from this year, HB 1612, officials from the Office of the State
Courts Administrator
Oversight does not have any information to the contrary. Therefore, Oversight will reflect a zero
impact in the fiscal note.
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.
Oversight only reflects the responses received from state agencies and political subdivisions;
however, other cities, local election authorities and counties were requested to respond to this
proposed legislation but did not. A listing of political subdivisions included in the Missouri
Legislative Information System (MOLIS) database is available upon request.
FISCAL IMPACT – State
Government
FY 2025
(2 Mo.)
FY 2026FY 2027Fully
Implemented
(FY 2029)
GENERAL REVENUERevenues – DOR – 1%
administration fee on sales tax
collection §§221.400, 221.402,
221.405, 221.407 & 221.410
$0 or
Unknown,
could exceed
$2,294
$0 or
Unknown,
could exceed
$13,761
$0 or
Unknown,
could exceed
$13,761
$0 or
Unknown,
could exceed
$13,761ESTMATED NET EFFECT
ON GENERAL REVENUE
$0 or
Unknown,
could
exceed
$2,294
$0 or
Unknown,
could
exceed
$13,761
$0 or
Unknown,
could
exceed
$13,761
$0 or
Unknown,
could
exceed
$13,761 L.R. No. 3439S.01I
Bill No. SB 900
Page 5 of
January 19, 2024
NM:LR:OD
FISCAL IMPACT – Local
Government
FY 2025
(2 Mo.)
FY 2026FY 2027Fully
Implemented
(FY 2029)
REGIONAL JAIL
DISTRICT(S)
Revenue – additional sales taxes
received if approved by voters
§§221.400, 221.402, 221.405,
221.407 & 221.410
$0 or
Unknown,
could exceed
$229,347
$0 or
Unknown,
could exceed
$1,376,084
$0 or
Unknown,
could exceed
$1,376,084
$0 or
Unknown,
could exceed
$1,376,084
ESTIMATED NET EFFECT
ON REGIONAL JAIL
DISTRICT(S)
$0 or
Unknown,
could
exceed
$229,347
$0 or
Unknown,
could
exceed
$1,376,084
$0 or
Unknown,
could
exceed
$1,376,084
$0 or
Unknown,
could
exceed
$1,376,084
FISCAL IMPACT – Small Business
No direct fiscal impact to small businesses would be expected as a result of this proposal.
FISCAL DESCRIPTION
Under current law, any two or more contiguous counties may establish a regional jail district.
This act provides that if an existing regional jail district already levies a sales tax and another
county joins the district, the joinder will not be effective until the voters of the county have
approved the sales tax. If the voters do not approve the sales tax, the county attempting to join
the district shall not be permitted to join.
This act also adds that a district may equip and maintain jail facilities, as well as lease its
properties. The regional jail commission shall have the power to acquire, construct, repair, alter,
improve, and extend a regional jail and it may contract with governmental or private entities.
Commissioners shall also serve until their successors have assumed office.
Under current law, any regional jail district may impose a one-eighth, one-fourth, three-eighths,
or one-half of one percent sales tax. This act changes the amount to up to one percent. This act
also repeals the provision that such sales tax may be used for court facilities in the regional jail
district.
This act also provides that expenditures paid for by the regional jail district sales tax trust fund
may be made for any of the district's authorized purposes. L.R. No. 3439S.01I
Bill No. SB 900
Page 6 of
January 19, 2024
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This act repeals the sunset provision.
This part of the proposal has an emergency clause.
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
Office of Administration - Budget and Planning
Department of Corrections
Department of Public Safety
Office of the Director
Missouri Highway Patrol
City of Kansas City
Jackson County Board of Elections
Platte County Board of Elections
St. Louis City Board of Elections
St. Louis County Board of Elections
Office of the State Courts Administrator
Office of the Secretary of State
Julie MorffRoss StropeDirectorAssistant DirectorJanuary 19, 2024January 19, 2024