Modifies provisions relating to the taxation of cigarettes and tobacco products

SECOND REGULAR SESSION
HOUSE BILL NO. 2132
103RD GENERAL ASSEMBL Y
INTRODUCED BY REPRESENT A TIVE BOYKO.
4102H.01I JOSEPH ENGLER, Chief Clerk
AN ACT
T o repeal section 149.192, RSMo, and to enact in lieu thereof one new section relating to
taxation of cigarettes and tobacco products.
Be it enacted by the General Assembly of the state of Missouri, as follows:
Section A. Section 149.192, RSMo, is repealed and one new section enacted in lieu
2 thereof, to be known as section 149.192, to read as follows:
149.192. [ The general assembly hereby occupies and preempts the entire field of
2 legislation increasing the taxation of cigarettes and tobacco products to the complete
3 exclusion of any order , ordinance or regulation by any political subdivision of this state. Any
4 future orders, ordinances or regulations in this field shall be null and void. No county , city ,
5 town, village, municipality , or other political subdivision of this state shall adopt any order ,
6 ordinance or regulation increasing the tax levied on cigarettes and tobacco products. The tax
7 levied by any county , city , town, village, municipality , or other political subdivision of this
8 state shall not exceed the amount of tax levied on September 30, 1993. ] Any political
9 subdivision may adopt an order , ordinance, or regu lation incr easing the tax levied on
10 cigar ettes and tobacco pr oducts within the boundaries of such political subdivision,
11 pr ovided that such political subdivision shall first rec eive appr oval fr om a majority of
12 the qualified voters of such political subdivision who are voting on the pro posal for such
13 a tax incr ease. For purposes of this section, the term "political subdivision" shall
14 include any county , city , town, village, municipality , or other political subdivision of this
15 state.
✔
EXPLANA TION — Matter enclosed in bold-faced brackets [thus] in the above bill is not enacted and is
intended to be omitted from the law . Matter in bold-face type in the above bill is proposed language.