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SECOND REGULAR SESSION
HOUSE JOINT
RESOLUTION NO. 125
103RD GENERAL ASSEMBL Y
INTRODUCED BY REPRESENT A TIVE IR WIN.
4100H.01I JOSEPH ENGLER, Chief Clerk
JOINT RESOLUTION
Submitting to the qualified voters of Missouri an amendment repealing Sections 1 and 22 of
Article X of the Constitution of Missouri, and adopting two new sections in lieu
thereof relating to local sales taxes.
Be it r esolved by the House of Repr esentatives, the Senate concurring ther ein:
That at the next general election to be held in the state of Missouri, on T uesday next
2 following the first Monday in November , 2026, or at a special election to be called by the
3 governor for that purpose, there is hereby submitted to the qualified voters of this state, for
4 adoption or rejection, the following amendment to Article X of the Constitution of the state of
5 Missouri:
Section A. Sections 1 and 22, Article X, Constitution of Missouri, are repealed and
2 two new sections adopted in lieu thereof, to be known as Sections 1 and 22, to read as
3 follows:
Section 1. The taxing power may be exercised by :
2 (1) The general assembly for state purposes[ , and by ] ;
3 (2) Any political subdivision granted the power to tax by this constitution or by
4 the general assembly , subject to the pr ovisions of subsection 3 of Section 22 of this
5 article; and
6 (3) Counties and other political subdivisions under power granted to them by the
7 general assembly for county , municipal , and other corporate purposes.
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.
Section 22. [ (a) ] 1. Counties and other political subdivisions are hereby prohibited
2 from levying any tax, license , or fees[ , ] not authorized by law , charter , or self-enforcing
3 provisions of the constitution when this section is adopted or from increasing the current levy
4 of an existing tax, license , or fees[ , ] above that current levy authorized by law or charter when
5 this section is adopted without the approval of the required majority of the qualified voters of
6 that county or other political subdivision voting thereon. If the definition of the base of an
7 existing tax, license , or fees[ , ] is broadened, the maximum authorized current levy of taxation
8 on the new base in each county or other political subdivision shall be reduced to yield the
9 same estimated gross revenue as on the prior base. If the assessed valuation of property as
10 finally equalized, excluding the value of new construction and improvements, increases by a
11 lar ger percentage than the increase in the general price level from the previous year , the
12 maximum authorized current levy applied thereto in each county or other political subdivision
13 shall be reduced to yield the same gross revenue from existing property , adjusted for changes
14 in the general price level, as could have been collected at the existing authorized levy on the
15 prior assessed value.
16 [ (b) ] 2. The limitations of this section shall not apply to taxes imposed for the
17 payment of principal and interest on bonds or other evidence of indebtedness or for the
18 payment of assessments on contract obligations in anticipation of which bonds are issued
19 which were authorized prior to the ef fective date of this section.
20 3. (1) Beginning in 2027, a political subdivision granted the power to tax by this
21 constitution or by the general assembly may incr ease any sales tax adopted by such
22 political subdivision without an authorization by the general assembly for such incr ease
23 as follows:
24 (a) Such incr ease shall not become effective unless the governing body of the
25 county or city submits to the voters of the political subdivision at a state primary or
26 general election a prop osal to authorize the governing body of the political subdivision
27 to increa se a sales tax under this section;
28 (b) The question submitted shall describe the sales tax purpose, existing
29 per centage, and prop osed per centage and shall be in substantially the following form:
30 "Shall ______ (insert political subdivision name) incr ease the ______ (insert sales tax
31 name) imposed for ______ (insert sales tax purpose) fr om ______ (insert existing
32 per centage) per cent to ______ (insert prop osed per centage) per cent?"; and
33 (c) If a majority of the votes cast on the question by the qualified voters voting
34 ther eon are in favor of the question, the incr ease shall become effective on the first day
35 of the calendar quarter following the calendar quarter in which the election was held. If
36 a majority of the votes cast on the question by the qualified voters voting ther eon are
37 opposed to the question, the governing body of the political subdivision shall have no
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38 power to incr ease the tax as authorized by this subsection unless and until the governing
39 body of the political subdivision again submits the question to the qualified voters of the
40 political subdivision and such question is appr oved by a majority of the qualified voters
41 voting on the question.
42 (2) Beginning in 2027, a political subdivision granted the power to tax by this
43 constitution or by the general assembly may change the purpose for which a sales tax
44 was adopted by such political subdivision as follows:
45 (a) Such change of purpose shall not become effective unless the governing body
46 of the political subdivision submits to the voters of the political subdivision at a state
47 primary or general election a pr oposal to authorize the governing body of the political
48 subdivision to change the purpose for which a sales tax was adopted under this section;
49 (b) The question submitted shall describe the existing sales tax purpose and the
50 pr oposed sales tax purpose and shall be in substantially the following form: "Shall ____
51 __ (insert political subdivision name) change the purpose of the ______ (insert sales tax
52 name) fr om ______ (insert existing sales tax purpose) to ______ (insert pr oposed sales
53 tax purpose)?"; and
54 (c) If a majority of the votes cast on the question by the qualified voters voting
55 ther eon ar e in favor of the question, the change of purpose shall become effective on the
56 first day of the calendar quarter following the calendar quarter in which the election
57 was held. If a majority of the votes cast on the question by the qualified voters voting
58 ther eon are opposed to the question, the governing body of the political subdivision shall
59 have no power to change the purpose of the sales tax as authorized by this subsection
60 unless and until the governing body of the political subdivision again submits the
61 question to the qualified voters of the political subdivision and such question is
62 appr oved by a majority of the qualified voters voting on the question.
63 (3) This subsection shall not be construed to pr ohibit a political subdivision fr om
64 incr easing any sales tax adopted by such political subdivision under power granted and
65 in the manner prov ided by the general assembly .
✔
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