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SB1145 • 2026

Modifies provisions relating to sales taxes for park purposes

Modifies provisions relating to sales taxes for park purposes

Taxes
Passed Legislature

This bill passed both chambers and reached final enrollment, even if later executive action is not shown here.

Sponsor
Schnelting, Adam; House handler: N/A
Last action
2026-02-23
Official status
Voted Do Pass S Local Government, Elections and Pensions Committee
Effective date
2026-08-28

Plain English Breakdown

Using official source text because the generated explanation was unavailable or could not be confirmed against the official bill text.

Modifies provisions relating to sales taxes for park purposes

The following summaries of this bill are available: Print All Summaries Introduced Print SB 1145 - Current law authorizes certain counties to levy a sales tax for funding a multi-county metropolitan park and recreation district, with fifty percent of such sales tax revenues to be returned to the home county for park purposes.

What This Bill Does

  • The following summaries of this bill are available: Print All Summaries Introduced Print SB 1145 - Current law authorizes certain counties to levy a sales tax for funding a multi-county metropolitan park and recreation district, with fifty percent of such sales tax revenues to be returned to the home county for park purposes.
  • This act provides that such park purposes may include certain storm water management projects, as described in the act.
  • This act is identical to HB 1736 (2026) and HCS/HB 1271 (2025), and to a provision in SCS/HCS/HB 1790 (2026).
  • JOSH NORBERG

Limits and Unknowns

  • This entry is temporarily using official source text because the generated explanation could not be confirmed against the official bill text during the last sync.

Bill History

  1. 2026-02-23 Missouri House of Representatives and Missouri Senate

    Voted Do Pass S Local Government, Elections and Pensions Committee

  2. 2026-02-18 Missouri House of Representatives and Missouri Senate

    Hearing Conducted S Local Government, Elections and Pensions Committee

  3. 2026-01-15 S189

    Second Read and Referred S Local Government, Elections and Pensions Committee

  4. 2026-01-07 S64

    S First Read

  5. 2025-12-01 Missouri House of Representatives and Missouri Senate

    Prefiled

Official Summary Text

The following summaries of this bill are available:

Print All Summaries

Introduced

Print

SB 1145 - Current law authorizes certain counties to levy a sales tax for funding a multi-county metropolitan park and recreation district, with fifty percent of such sales tax revenues to be returned to the home county for park purposes. This act provides that such park purposes may include certain storm water management projects, as described in the act.

This act is identical to HB 1736 (2026) and HCS/HB 1271 (2025), and to a provision in SCS/HCS/HB 1790 (2026).
JOSH NORBERG

Current Bill Text

Read the full stored bill text
SECOND REGULAR SESSION
SENATE BILL NO. 1145
103RD GENERAL ASSEMBLY
INTRODUCED BY SENATOR SCHNELTING.
4645S.01I KRISTINA MARTIN, Secretary
AN ACT
To repeal section 67.1754, RSMo, and to enact in lieu thereof one new section relating to county
sales taxes for park purposes.
Be it enacted by the General Assembly of the State of Missouri, as follows:
Section A. Section 67.1754, RSMo, is repealed and one new 1
section enacted in lieu thereof, to be known as section 67.1754, 2
to read as follows:3
67.1754. 1. The sales tax authorized in sections 1
67.1712 to 67.1721 shall be collected and allocated as 2
follows: 3
(1) Fifty percent of the sales taxes collected from 4
each county shall be deposited in the metropolitan park and 5
recreational fund to be administered by the board of 6
directors of the district to pay costs associated with the 7
establishment, administration, operation and maintenance of 8
public recreational facilities, parks, and public 9
recreational grounds associated with the district. Costs 10
for office administration beginning in the second fiscal 11
year of district operations may be up to but shall not 12
exceed fifteen percent of the amount deposited pursuant to 13
this subdivision; 14
(2) Fifty percent of the sales taxes collected from 15
each county shall be returned to the source county for park 16
purposes, which may include storm water management projects 17
SB 1145 2
in such county that are confined to acquiring land for the 18
sole purpose of building a park or greenway or for the 19
deployment and augmentation of natural infrastructure or 20
features that would otherwise add to or not take away from 21
the benefits of the park to the community, except that forty 22
percent of such fifty percent amount shall be reserved for 23
distribution to municipalities within the county in the form 24
of grant revenue-sharing funds. Each county in the district 25
shall establish its own process for awarding the grant 26
proceeds to its municipalities for park purposes provided 27
the purposes of such grants are consistent with the purpose 28
of the district. In the case of a county of the first 29
classification with a charter form of government having a 30
population of at least nine hundred thousand inhabitants, 31
such grant proceeds shall be awarded to municipalities by a 32
municipal grant commission as described in section 67.1757; 33
in such county, notwithstanding other provisions to the 34
contrary, the grant proceeds may be used to fund any 35
recreation program or park improvement serving municipal 36
residents and for such other purposes as set forth in 37
section 67.1757. 38
2. The sales tax authorized under subsection 2 of 39
section 67.1712 shall be collected and allocated as follows: 40
(1) Sixty percent of the sales taxes collected from 41
all counties shall be deposited in a separate metropolitan 42
park and recreational fund to be administered by the board 43
of directors of the metropolitan district to pay costs 44
associated with the administration, operation, and 45
maintenance of public recreational facilities, parks, and 46
public recreational grounds associated with the metropolitan 47
district. Of this amount: 48
SB 1145 3
(a) For a period ending twenty years after the 49
issuance of any bonds issued for the purpose of improving 50
and maintaining the Gateway Arch grounds, but no later than 51
twenty-three years after the effective date of the 52
incremental sales tax as approved by voter initiative under 53
subsection 2 of section 67.1715: 54
a. Fifty percent shall be apportioned to 55
accessibility, safety, improvement, and maintenance of the 56
Gateway Arch grounds; and 57
b. Fifty percent shall be apportioned to 58
accessibility, safety, improvement, and maintenance of park 59
projects other than the Gateway Arch grounds; 60
(b) After the period described in paragraph (a) of 61
this subdivision: 62
a. Twenty percent shall be apportioned to 63
accessibility, safety, improvement, and maintenance of the 64
Gateway Arch grounds; and 65
b. Eighty percent shall be apportioned to 66
accessibility, safety, improvement, and maintenance of park 67
projects other than the Gateway Arch grounds; 68
(c) Costs for office administration beginning in the 69
second fiscal year of collection and allocation may be up to 70
but shall not exceed fifteen percent of the amount deposited 71
under this subdivision; 72
(2) Forty percent of the sales taxes collected from 73
each county shall be returned to the source county for park 74
purposes, except that forty percent of the amount allocated 75
to each source county shall be reserved for distribution to 76
municipalities within the county in the form of grant- 77
sharing funds. Each county in the metropolitan district 78
shall establish its own process for awarding the grant 79
proceeds to its municipalities for park purposes, provided 80
SB 1145 4
the purposes of such grants are consistent with the purpose 81
of the metropolitan district. In the case of any county 82
with a charter form of government and with more than nine 83
hundred fifty thousand inhabitants, such grant proceeds 84
shall be awarded to municipalities by a municipal grant 85
commission as described in section 67.1757, and in such 86
county, notwithstanding any other provision of law to the 87
contrary, such grant proceeds may be used to fund any 88
recreation program or park improvement serving municipal 89
residents and for such other purposes as set forth in 90
section 67.1757. 91
3. At a general election occurring not less than six 92
months before the expiration of twenty years after issuance 93
of any bonds issued for the purpose of improving and 94
maintaining the Gateway Arch grounds, but no later than 95
twenty-three years after the effective date of the 96
incremental sales tax as approved by voter initiative under 97
subsection 2 of section 67.1715, the governing body of any 98
county within the metropolitan district whose voters 99
approved such incremental tax shall submit to its voters a 100
proposal to reauthorize such tax after the expiration of 101
such period. The form of the question shall be determined 102
by the metropolitan district. Such reauthorization shall 103
become effective only after a majority of the voters of each 104
such county who vote on such reauthorization approve the 105
reauthorization. 106
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