COMMITTEE ON LEGISLATIVE RESEARCH
OVERSIGHT DIVISION
FISCAL NOTE
L.R. No.:3439H.05C Bill No.:HCS for SS for SB 900 Subject:Prisons and Jails; Counties; Cities, Towns, and Villages; Taxation and Revenue -
Sales and Use
Type:Original Date:April 28, 2024Bill Summary:This proposal modifies provisions relating to jails.
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. 3439H.05C
Bill No. HCS for SS for SB 900
Page 2 of
April 28, 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. 3439H.05C
Bill No. HCS for SS for SB 900
Page 3 of
April 28, 2024
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FISCAL ANALYSIS
ASSUMPTION
§221.108 – Telephones in correctional facilities
Officials from the Department of Corrections (DOC) assume the proposal will have no fiscal
impact on their organization. The DOC states the current phone services contract charges
offenders $0.05 per minute. If this proposal is passed, the department will need to amend its
telephone contract to ensure compliance with this legislation.
Officials from the Department of Revenue (DOR) assume the proposal will 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.
Officials from Kansas City and the Branson Police Department 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.
Repeals §221.105 and implements §550.320
Officials from the Department Corrections (DOC) assume the proposal will 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.
§§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
FY22, they collected $1,376,084. 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 the current expiration date of September 30, 2028 is being removed from this proposal. L.R. No. 3439H.05C
Bill No. HCS for SS for SB 900
Page 4 of
April 28, 2024
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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.
Officials from the City of Kansas City 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.
In response to a previous version, officials from the Jackson County Board of Elections
assumed the proposal will 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.
§§221.520 & 221.523 – Protections for pregnant offenders
Officials from the Department of Revenue (DOR) assume the proposal will 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.
Officials from the Department of Corrections (DOC) assume no fiscal impact on this proposal.
The requirement to promulgate rules could delay receipt in claims to county submissions while
the rule promulgation is underway.
Officials from the City of Kansas City assume a negative fiscal impact of an indeterminate
amount if the legislation causes an increase in costs of jailing prisoners.
Oversight notes the provision of this proposal would not significantly increase the costs of
jailing prisoners. Any increase in the cost is assumed to be minimal and absorbable within
current funding levels.
In response to similar legislation from this year, Perfected HCS for HB Nos. 1777, 2203, 2059 &
2502, officials from the Branson Police Department indicated this proposal would have an
administrative impact on their organization but did not provide a fiscal impact. Therefore, for
fiscal note purposes, Oversight assumes any fiscal impact incurred by this police department
would be absorbable within current funding levels. L.R. No. 3439H.05C
Bill No. HCS for SS for SB 900
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April 28, 2024
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Responses regarding the proposed legislation as a whole
Officials from the Office of State Courts Administrator (OSCA) state there may be some
impact but there is no way to quantify that currently. Any significant changes will be reflected in
future budget requests.
Officials from the Department of Commerce and Insurance, the Department of Higher
Education and Workforce Development, the Department of Health and Senior Services, the
Department of Mental Health, the Department of Public Safety (Office of the Director,
Missouri Highway Patrol & Missouri Veterans Commission), the Department of Social
ServicesUniversity of Missouri System, the Platte County Board of Elections, the St.
Louis City Board of Elections, the St. Louis County Board of Elections, the City of
O’Fallon, the Phelps County Sheriff’s Office, the Kansas City Police Department, the St.
Louis County Police Department, the Missouri Office of Prosecution Services and the Joint
Committee on Administrative Rules 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 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, circuit clerks, local law enforcement agencies, local election authorities,
hospitals 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. L.R. No. 3439H.05C
Bill No. HCS for SS for SB 900
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April 28, 2024
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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
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. L.R. No. 3439H.05C
Bill No. HCS for SS for SB 900
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April 28, 2024
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FISCAL DESCRIPTION
REGIONAL JAIL DISTRICTS (Section 221.400, 221.402, 221.405, 221.407, & 221.410)
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, such joining with the district 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.
These provisions repeals the sunset provision.
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 Commerce and Insurance
Department of Higher Education and Workforce Development
Department of Health and Senior Services
Department of Mental Health
Department of Corrections
Department of Public Safety
Office of the Director
Missouri Highway Patrol
Missouri Veterans Commission
Department of Social Services
University of Missouri System L.R. No. 3439H.05C
Bill No. HCS for SS for SB 900
Page 8 of
April 28, 2024
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City of Kansas City
City of O’Fallon
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
Kansas City Police Department
Phelps County Sheriff’s Department
Branson Police Department
St. Louis County Police Department
Missouri Office of Prosecution Services
Joint Committee on Administrative Rules
Julie MorffRoss StropeDirectorAssistant DirectorApril 28, 2024April 28, 2024