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SECOND REGULAR SESSION
HOUSE BILL NO. 2870
103RD GENERAL ASSEMBL Y
INTRODUCED BY REPRESENT A TIVE JONES (12).
6258H.01I JOSEPH ENGLER, Chief Clerk
AN ACT
T o amend chapter 67, RSMo, by adding thereto one new section relating to county sales
taxes.
Be it enacted by the General Assembly of the state of Missouri, as follows:
Section A. Chapter 67, RSMo, is amended by adding thereto one new section, to be
2 known as section 67.598, to read as follows:
67.598. 1. This section shall be known and may be cited as the "County Sales
2 T ax Sunset Act".
3 2. As used in this section, the following terms mean:
4 (1) "County", each county in this state and any city not within a county;
5 (2) "Existing county sales tax", a sales tax:
6 (a) Adopted in a county for the purposes of pr oviding reven ue for such county;
7 (b) Enacted befor e the effective date of this section; and
8 (c) Renewed or extended after the effective date of this section;
9 (3) "New county sales tax", a sales tax adopted:
10 (a) In a county for the purposes of pr oviding r evenue for such county; and
11 (b) After the effective date of this section.
12 3. (1) Notwithstanding any other pro vision of law to the contrary , each existing
13 county sales tax shall expir e within ten years of the renewa l or extension of such tax
14 except as otherwise pr ovided in subdivision (3) of this subsection. Each order ,
15 ordinance, or r esolution adopting such tax shall be amended to include an expiration
16 date of the tax as pro vided in this section. The ballot question submitted for the renew al
17 or extension of such tax shall state the length in years of such ren ewal or extension.
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.
18 (2) Notwithstanding any other pr ovision of law to the contrary , each new county
19 sales tax shall expir e within ten years of the adoption of such tax except as otherwise
20 pr ovided in subdivision (3) of this subsection. Each order , ordinance, or r esolution
21 adopting such tax shall include an expiration date of the tax as pr ovided in this section.
22 The ballot question submitted for the adoption of such tax shall state the length in years
23 of such tax.
24 (3) For an existing county sales tax or a new county sales tax enacted or adopted
25 solely for pro viding moneys for a jail construction project , the expiration date shall be
26 the first of the following occurr ences:
27 (a) The expiration of twenty years after the re newal or extension of the existing
28 county sales tax or the adoption of the new county sales tax; or
29 (b) All bonds issued for the jail construction pro ject are fully r edeemed or paid
30 off.
31 4. A county sales tax order , ordinance, r esolution, or ballot question that does
32 not comply with subsection 3 of this section shall be deemed invalid.
33 5. (1) The state department of r evenue shall enfor ce compliance with this section
34 and prov ide guidance to counties on implementation.
35 (2) The state department of reven ue may promulg ate all necessary rules and
36 r egulations for the administration of this section. Any rule or portion of a rule, as that
37 term is defined in section 536.010, that is creat ed under the authority delegated in this
38 section shall become effective only if it complies with and is subject to all of the
39 pr ovisions of chapter 536 and, if applicable, section 536.028. This section and chapter
40 536 are nonseverable and if any of the powers vested with the general assembly
41 pursuant to chapter 536 to revi ew , to delay the effective date, or to disappr ove and annul
42 a rule are subsequently held unconstitutional, then the grant of rulemaking authority
43 and any rule pr oposed or adopted after the effective date of this section shall be invalid
44 and void.
✔
HB 2870 2