HB532--LOCALTAXATION
SPONSOR: Kelley
COMPENSATIONFORCOUNTYCORONERS
Thisbillprovidesthatthesalaryofacoronerinanoncharter
countymaybesetatabasescheduleasprovidedbylawsubjectto
anincreaseupto$14,000uponthemajorityapprovalofthesalary
commission.
Additionally,undercurrentlaw,whentheofficeofthesheriffis
vacant,thecountycoronerisauthorizedtoperformalltheduties
ofthesheriff,untilanothersheriffisappointed.
Thisbillprovidesthatifthecoronerbecomesactingsheriffand
thesheriffisnolongerreceivingthesheriff'ssalary,the
coronermaybepaid,inadditiontothecoroner'ssalary,the
differencebetweenthesalariesofthesheriffandcoronersothat
thecoronerreceivestheequivalentofthesheriff'ssalarywhile
servingasactingsheriff.(Sections50.327,58.095,&58.200)
BASESALARYSCHEDULESFORTHIRDCLASSCOUNTIES
Thisbillprovidesthatthesalarycommissionofanythirdclass
countymayamendthebasesalaryschedulesasprovidedbylawfor
thecomputationofsalariesforcountyofficialstoinclude
assessedvaluationfactorsinexcessof$300milliondollars;
providedthatthepercentageofanyadjustmentisequalforall
countyofficialsinthatcounty(Section50.327).
PUBLISHINGOFCOUNTYFINANCIALSTATEMENTS
Thisbillchangesthedatecountiesmustprepareandpublishtheir
financialstatementsfromthefirstMondayinMarchtoJune30thof
eachyear.Additionally,thecountytreasurerwillnotpaythe
countycommissionuntilnoticeisreceivedfromthestateauditor
thatthecounty'sfinancialstatementhasbeenpublishedina
newspaperafterthefirstdayofJuly.
Thebillalsorequiressecond,third,andfourthclasscountiesto
produceandpublishacountyannualfinancialstatementinthesame
mannerascountiesofthefirstclassification. Thefinancial
statementmustincludethename,office,andcurrentgrossannual
salaryofeachelectedorappointedcountyofficial.
Thecountyclerkorothercountyofficerpreparingthefinancial
statementmustprovideanelectroniccopyofthedatausedto createthefinancialstatementwithoutchargetothenewspaper
requestingthedata.
Finally,thenewspaperpublishingthefinancialstatementcannot
chargemorethanitsregularlocalclassifiedadvertisingrateas
published30daysbeforethepublicationofthefinancialstatement
(Sections50.815,50.820,50.800,&50.810).
COUNTYAUDITORS
Thisbillprovidesthat,uponrequest,acountyauditorincertain
countiesmusthaveaccesstoandtheabilitytoauditandexamine
claimsofeverykindandcharacterforwhichacountyofficerhasa
fiduciaryduty(Section55.160).
BOONECOUNTYSHERIFF
Undercurrentlaw,firstandsecondclasscountysheriffsmust
receivesalariesequalto80%ofthecompensationofassociate
circuitjudgesofthecounty.ThisbillexcludessheriffsinBoone
County(Section57.317).
COUNTYPLANNINGBOARDHEARINGNOTICES
Currentlawrequirescountyplanningboardstopostnoticeofa
hearingpriortotheadoptionofamasterplan,withthenotice
beingpostedinatleasttwoconspicuousplacesineachtownship.
Thisbillmodifiestherequirementtorequirethepostingonthe
county'swebsite(Section64.231).
HOSPITALSALESTAX
ThisbillauthorizesBatesCountytoimposeasalestaxnotto
exceed1%forthepurposesofsupportingtheoperationsofhospital
servicesinthecounty(Section67.597).
RECREATIONSALESTAX
CurrentlawauthorizesthecountiesofBollingerandCapeGirardeau
tojointlyimposeasalestaxforthepurposeofthefinancing,
acquisition,construction,operation,andmaintenanceof
recreationalprojectsandprograms. Thisbillallowsthese
countiestoseparatelylevythetax(Section67.782,67.783,and
67.785).
TRANSIENTGUESTTAXES
ThebilladdsthecitiesofWeldonSpringandCottlevilletothe
listofcitiesauthorizedtoimposeatransientguesttaxatarate nottoexceed5%forthepurposeofthepromotionoftourism
(Section67.1003).
ThisbillauthorizesthecityofKnobNostertoimposeatransient
guesttaxataratenottoexceed6%forthepurposeofpromoting
tourism,promotingeconomicdevelopment,andpromotingthe
retentionandgrowthofanymilitarybasenearthecity(Section
67.1009).
ThebillauthorizesthecitiesofHarrisonvilleandJacksonto
imposeatransientguesttaxataratenottoexceed6%forthe
purposeofthepromotionoftourism(Section67.1013).
ThisbilladdsthecountyofNewMadridtothelistofcounties
authorizedtoimposeatransientguesttaxataratenottoexceed
5%forthepurposeofthepromotionoftourism.(Section67.1018)
ThebilladdsthecityofRichmondtothelistofcitiesauthorized
toimposeatransientguesttaxataratenottoexceed5%forthe
purposeofthepromotionoftourism(Section67.1360).
Currentlawauthorizescertaincitiestoimposeatransientguest
taxforthepurposeoffundingthepromotion,operation,and
developmentoftourism. Thisbillalsoallowstheproceedsfrom
suchtaxtobeusedfortheoperatingcostsofacommunitycenter
(Section67.1366).
ThebilladdsthecountyofSte.Genevievetothelistofcounties
authorizedtoimposeatransientguesttaxataratenottoexceed
6%forthepurposeofthepromotionoftourism(Section67.1367).
ThisbillauthorizesthecityofWentzvilletoimposeatransient
guesttaxataratenottoexceed5%forgeneralrevenuepurposes.
(Section94.961)
ThebillauthorizestheVillageofArrowrocktoimpose,uponvoter
approval,atransientguesttaxofnotmorethan6%peroccupied
lodgingestablishmentroompernightormorethan6%perrental
termofsuchlodgingfacilityforeconomicdevelopmentpurposesand
theconstructionandmaintenanceofinfrastructure
improvements(Section 94.1016).
THEATER,CULTURALARTS,ANDENTERTAINMENTDISTRICTS
Undercurrentlaw,certaincountiesmayestablishatheater,
culturalarts,andentertainmentdistrict. Thisbilladdscounties
thatbordertheLakeoftheOzarkstothelistofcounties
authorizedtoestablishsuchdistricts(Section67.2500). MAYORALAPPOINTMENTSTOBOARDSANDCOMMISSIONS
Thebillprovidesthat,forfourthclasscitieswithtwothousand
orfewerinhabitants,ifthemayorofsuchcityisauthorizedto
appointamemberofaboardorcommission,anyrequirementsthat
theappointedpersonbearesidentofthecityaresatisfiedunder
conditionsspecifiedinthebill(Section79.235).
CAPITALIMPROVEMENTSSALESTAX
CurrentlawauthorizesthecityofLamarHeightstoimposea
transientguesttaxataratenottoexceed6%andafoodsalestax
ataratenottoexceed2%forthepurposeoffundingthe
construction,maintenance,andoperationofcapitalimprovements.
Thisbillallowsthesetaxestobeusedforemergencyservicesand
publicsafety(Section94.838).
PUBLICSAFETYSALESTAX
ThebilladdsthecitiesofJoplin,Hannibal,Moberly,Richmond,
andWarrensburgtothelistofcitiesauthorizedtoimposeasales
taxatarateofupto0.5%forthepurposesofimprovingpublic
safety(Section94.900).
COUNTYFINANCIALSTATEMENTPENALTIESFORFAILURETOFILE
Undercurrentlaw,anytransportation developmentdistricthaving
grossrevenuesoflessthan$5,000inafiscalyearforwhichan
annualfinancialstatementwasnottimelyfiledtotheState
Auditorisnotsubjecttoafine.
Thisbillprovidesthatanypoliticalsubdivisionthathasgross
revenuesoflessthan$5,000orthathasnotleviedorcollected
salesorusetaxesinthefiscalyearforwhichtheannual
financialstatementwasnottimelyfiledisnotbesubjecttoa
fine.
Additionally,iffailuretotimelysubmittheannualfinancial
statementistheresultoffraudorotherillegalconductbyan
employeeorofficerofthepoliticalsubdivision,thepolitical
subdivisionwillnotbesubjecttoafineifthestatementisfiled
within30daysofdiscoveryofthefraudorillegalconduct.
Ifthepoliticalsubdivisionhasanoutstandingbalanceforfines
atthetimeitfilesitsfirstannualfinancialstatementafter
August28,2025,theDirectorofRevenuemustmakeaone-time
downwardadjustmenttotheoutstandingbalanceinanamountthat
reducestheoutstandingbalancebynolessthan90%.Ifthe
DirectorofRevenuedeterminesafineisuncollectable, the Directorwillhavetheauthoritytomakeaone-timedownward
adjustmenttoanyoutstandingpenalty(Section105.145).
AUCTIONSFORLANDWITHDELINQUENTPROPERTYTAXES
Thisbillallowsacountycollectortoholdanauctionoflands
withdelinquentpropertytaxesthroughelectronicmediaatthesame
timeassaidauctionisheldin-person(Sections140.170and
140.190).
Thebillprovidesthatallfundscollectedforthepurposeof
establishingandmaintainingthecountyorcityshelteredworkshop,
residence,facility,relatedservices,oranycombinationthereof
mustbedepositedinaspecialfundandwillbeexpendedonlyupon
approvaloftheboardasfollows:
(1)Fundsfortheoperationandmaintenanceofshelteredworkshops
thatarecompliantwithboardfundingrequestrequirements;
(2)NoboardofdirectorsestablishedunderSection205.968,RSMo,
shallrequireadditionalcertifications orrequirementsfora
compliantandcredentialedapplicantthatarecontraryto,ornot
currentlyrequiredby,rulesandstandardsdevelopedandadoptedby
theDepartmentofElementaryandSecondaryEducationforthe
operationofashelteredworkshop;and
(3)Thissectionmustnotbeconstruedtoprohibitboard
expendituresfrombeingusedforthepurposesofresidence,
facility,relatedservices,oranycombinationthereofinaddition
tousingboardexpendituresfortheestablishmentormaintenanceof
thecountyorcityshelteredworkshop(Section205.971).
REGIONALJAILDISTRICTS
Undercurrentlaw,anytwoormorecontiguouscountiesmay
establisharegionaljaildistrict.
Thisbillprovidesthatifanexistingregionaljaildistrict
alreadyleviesasalestaxandanothercountyjoinsthedistrict,
thecountyjoiningwiththedistrictwillnotbeeffectiveuntil
thevotersofthecountyhaveapprovedthesalestax.Ifthe
votersdonotapprovethesalestax,thecountyattemptingtojoin
thedistrictwillnotbepermittedtojoin.
Thebillalsoaddsthatadistrictmayequipandmaintainjail
facilities,aswellasleaseitsproperties. Theregionaljail
commissionwillhavethepowertoacquire,construct,repair,
alter,improve,andextendaregionaljailanditmaycontractwith governmentalorprivateentities. Commissionersmustserveuntil
theirsuccessorshaveassumedoffice.
Undercurrentlaw,anyregionaljaildistrictmayimposeaone-
eighth,one-fourth,three-eighths,orone-halfofonepercentsales
tax.Thisbillchangestheamounttoupto1%.Thebillalso
repealstheprovisionthatthesalestaxmaybeusedforcourt
facilitiesintheregionaljaildistrict.
Thisbillalsoprovidesthatexpenditurespaidforbytheregional
jaildistrictsalestaxtrustfundmaybemadeforanyofthe
district'sauthorizedpurposes.
Theseprovisionsrepealthesunsetprovision(Section221.400,
221.402,221.405,221.407,&221.410).
REGIONALPLANNINGCOMMISSIONS
Undercurrentlaw,statefundsfortheEast-WestGateway
CoordinatingCouncilandfortheMid-AmericaRegionalCouncilare
nottoexceed$65,000andstatefundsforotherregionalplanning
commissionsarenottoexceed$25,000. Thisbillchangesthesums
to$130,000and$50,000.
ThebillremovestheregionalplanningcommissionsofShow-Me,
MissouriValley,OzarkGateway,ABCD,andLakesCountyandadds
HarryS.Truman,MO-Kan,PioneerTrails,andSouthwestMo.
ThisbillprovidesthatbeginningJuly1,2027,themaximumgrant
amountforeachregionalplanningcommissionwillbeadjustedwith
theconsumerpriceindex(Section251.034).
ENTERTAINMENTDISTRICTALCOHOLLICENSES
ThebillprovidesthattheSupervisorofAlcoholandTobacco
Controlmayissueanentertainmentdistrictspeciallicensetosell
intoxicatingliquorbythedrinkforretailconsumptiondispensed
fromoneormoreportablebarswithinthecommonareasofthe
entertainmentdistrict,assuchtermsaredefinedinthebill,
until3:00amonMondays-Saturdays,andfrom6:00amonSundaysuntil
1:30amonMondays.
Thebilldefinesanentertainmentdistrictasanyarealocatedin
anycountythatbordersonorthatcontainspartofalakewithnot
lessthan1,000milesofshorelineandthatislocatedinthecity
ofLakeOzarkandcontainsacombinationofentertainmentvenues,
bars,nightclubs,andrestaurants(Section311.094).
ThisbillissimilartoSCSHCSHB1564(2024).