SCS/SB 1091 - This act modifies provisions relating to sales taxes.COUNTY SALES TAX ACT
Current law limits the aggregate amount of sales tax levied by a county pursuant to the County Sales Tax Act to 1%. This act increases such limit to 1.5%, and provides that any sales tax levy approved during the November 8, 2022, general election shall be deemed to be in compliance with state law if the aggregate amount of sales tax levied pursuant to the County Sales Tax Act is not in excess of 1.5%. (Section 67.547)
This provision is substantially similar to a provision in HCS/HB 2077 (2024).
LAW ENFORCEMENT SALES TAX
Current law authorizes certain counties to levy a sales tax for the purpose of providing law enforcement services to such county, with the rate not to exceed 0.5%. This act authorizes such levy not to exceed 1%. (Section 67.582)
This provision is identical to SB 550 (2023) and HB 872 (2023), and to a provision in HCS/HB 2077 (2024).
HOSPITAL SALES TAX
This act authorizes Bates County to impose a sales tax not to exceed 1% for the purposes of supporting the operations of hospital services in the county. (Section 67.597)
This provision is identical to SB 1484 (2024) and HB 2731 (2024), and to a provision in SCS/HCS/HB 1564 (2024).
PUBLIC SAFETY SALES TAX
This act adds the cities of Hannibal and Moberly to the list of cities authorized to levy a sales tax for public safety. (Section 94.900)
This provision is identical to HB 2290 (2024) and to a provision in SCS/HCS/HB 1564 (2024).
JOSH NORBERG