FIRSTREGULARSESSION
HOUSEJOINT
RESOLUTION NO.29
103RDGENERALASSEMBLY
INTRODUCEDBYREPRESENTATIVEKELLEY.
1583H.01I DANARADEMANMILLER,ChiefClerk
JOINTRESOLUTION
SubmittingtothequalifiedvotersofMissourianamendmentrepealingSections1and22of
ArticleXoftheConstitutionofMissouri,andadoptingtwonewsectionsinlieu
thereofrelatingtolocalsalestaxincreases.
BeitresolvedbytheHouseofRepresentatives,theSenateconcurringtherein:
ThatatthenextgeneralelectiontobeheldinthestateofMissouri,onTuesdaynext
2followingthefirstMondayinNovember,2026,orataspecialelectiontobecalledbythe
3governorforthatpurpose,thereisherebysubmittedtothequalifiedvotersofthisstate,for
4adoptionorrejection,thefollowingamendmenttoArticleXoftheConstitutionofthestateof
5Missouri:
SectionA.Sections1and22,ArticleX,ConstitutionofMissouri,arerepealedand
2twonewsectionsadoptedinlieuthereof,tobeknownasSections1and22,toreadas
3follows:
Section1.Thetaxingpowermaybeexercisedbythegeneralassemblyforstate
2purposes,[and]bycountiesandotherpoliticalsubdivisionsunderpowergrantedtothemby
3thegeneralassemblyforcounty,municipal, andothercorporatepurposes, andbycounties
4andcitiesundersubsection3ofSection22ofthisarticle.
Section22.[(a)]1.Countiesandotherpoliticalsubdivisionsareherebyprohibited
2fromlevyinganytax,license, orfees[,] notauthorizedbylaw,charter, orself-enforcing
3provisionsoftheconstitutionwhenthissectionisadoptedorfromincreasingthecurrentlevy
4ofanexistingtax,license, orfees[,] abovethatcurrentlevyauthorizedbylaworcharterwhen
EXPLANATION—Matterenclosedinbold-facedbrackets[thus] intheabovebillisnotenactedandis
intendedtobeomittedfromthelaw.Matterinbold-facetypeintheabovebillisproposedlanguage. 5thissectionisadoptedwithouttheapprovaloftherequiredmajorityofthequalifiedvotersof
6thatcountyorotherpoliticalsubdivisionvotingthereon.Ifthedefinitionofthebaseofan
7existingtax,license, orfees,isbroadened,themaximumauthorizedcurrentlevyoftaxation
8onthenewbaseineachcountyorotherpoliticalsubdivisionshallbereducedtoyieldthe
9sameestimatedgrossrevenueasonthepriorbase.Iftheassessedvaluationofpropertyas
10finallyequalized,excludingthevalueofnewconstructionandimprovements,increasesbya
11largerpercentagethantheincreaseinthegeneralpricelevelfromthepreviousyear,the
12maximumauthorizedcurrentlevyappliedtheretoineachcountyorotherpoliticalsubdivision
13shallbereducedtoyieldthesamegrossrevenuefromexistingproperty,adjustedforchanges
14inthegeneralpricelevel,ascouldhavebeencollectedattheexistingauthorizedlevyonthe
15priorassessedvalue.
16 [(b)]2.Thelimitationsofthissectionshallnotapplytotaxesimposedforthe
17paymentofprincipalandinterestonbondsorotherevidenceofindebtednessorforthe
18paymentofassessmentsoncontractobligationsinanticipationofwhichbondsareissued
19whichwereauthorizedpriortotheeffectivedateofthissection.
20 3.(1)Beginningin2028,acountyoracitymayincreaseanysalestaxadopted
21bysuchcountyorcitywithoutanauthorizationbythegeneralassemblyforsuch
22increaseasfollows:
23 (a)Suchincreaseshallnotbecomeeffectiveunlessthegoverningbodyofthe
24countyorcitysubmitstothevotersofthecountyorcityatastategeneralpresidential
25electionaproposaltoauthorizethegoverningbodyofthecountyorcitytoincreasea
26salestaxunderthissection;
27 (b)Thequestionsubmittedshallbeinsubstantiallythefollowingform:"Shall_
28_____(insertcountyorcityname)increasethe______(insertsalestaxname)imposed
29for______(insertsalestaxpurpose)from______(insertexistingpercentage)percentto
30______(insertproposedpercentage)percent?";and
31 (c)Ifamajorityofthevotescastonthequestionbythequalifiedvotersvoting
32thereonareinfavorofthequestion,theincreaseshallbecomeeffectiveonthefirstday
33ofthecalendarquarterfollowingthecalendarquarterinwhichtheelectionwasheld.If
34amajorityofthevotescastonthequestionbythequalifiedvotersvotingthereonare
35opposedtothequestion,thegoverningbodyforthecountyorcityshallhavenopower
36toincreasethetaxasauthorizedbythissubsectionunlessanduntilthegoverningbody
37ofthecountyorcityagainsubmitsthequestiontothequalifiedvotersofthecountyor
38cityandsuchquestionisapprovedbyamajorityofthequalifiedvotersvotingonthe
39question.
40 (2)Nosalestaxincreaseshallbeproposedunderthissubsectionatanyelection
41otherthanageneralpresidentialelection.
HJR29 2 42 (3)Thissubsectionshallnotbeconstruedtoprohibitacountyoracityfrom
43increasinganysalestaxadoptedbysuchcountyorcityunderpowergrantedandinthe
44mannerprovidedbythegeneralassembly.
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HJR29 3