SCS/HB 643 - This act modifies provisions relating to local taxing jurisdictions.NEIGHBORHOOD IMPROVEMENT DISTRICTS
Current law allows neighborhood improvement districts to undertake certain improvements, including to improve dikes, levees and other flood control works, gates, lift stations, bridges and streets. This act provides that such project may also include river and creek bank erosion mitigation projects, regardless of whether or not such projects confer a benefit solely to private property owners. (Section 67.543)
This provision is identical to SB 613 (2025).
LAW ENFORCEMENT SALES TAXES
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% for Ozark County, provided that any tax in excess of 1% is levied for the purpose of providing law enforcement services, 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)
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)
These provisions are identical to SB 547 (2025) and are substantially similar to HB 66 (2025), HCS/HB 2077 (2024), SB 550 (2023), and HB 872 (2023), and to provisions in SCS/SB 1091 (2024).
HOSPITAL SERVICES 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 act is identical to SB 492 (2025), HB 727 (2025), SB 1484 (2024) and HB 2731 (2024), and to a provision in SCS/SB 1091 (2024) and SCS/HCS/HB 1564 (2024).
CONVENTION AND SPORTS FACILITY AUTHORITIES
Current law authorizes St. Charles County to establish the St. Charles County Convention and Sports Facilities Authority for the purpose of constructing, operating and maintaining convention, visitor, and sports facilities . This act authorizes the authority to designate a project area for the acquisition, planning, construction, equipping, operation, maintenance, repair, extension, and improvement of a regional sports facility intended to provide year-round sports opportunities and draw participants from outside of the state.
Project areas designated by the authority shall be eligible to receive fifty percent of the incremental increase in state general revenue sales taxes generated by activity located within the project area. A project area shall not be eligible for such new state revenues unless the authority imposes the maximum transient guest tax rate allowable by current law.
The Department of Economic Development and the Commissioner of the Office of Administration shall jointly evaluate applications for new state revenues, and such revenues shall not be distributed until certain conditions are met, as described in the act.
The total amount of new state revenues that may be appropriated pursuant to the act in any given year shall not exceed $10 million, and no single project shall receive an annual appropriation in excess of $5 million. (Section 67.1157)
This provision is identical to SB 676 (2025) and HB 1229 (2025), and to a provision in SS/SCS/SB 80 (2025).
TRANSIENT GUEST TAXES
This act adds the counties of Ste. Genevieve and Perry to the list of counties authorized to impose a transient guest tax for the promotion of tourism. (Section 67.1367)
This provision is identical to SB 169 (2025) and is substantially similar to HB 2784 (2024).
COMMUNITY IMPROVEMENT DISTRICTS
Current law requires a petition for the creation of a community improvement district to be signed by more than fifty percent of all owners of real property within the boundaries of a district. This act provides that such requirement shall not apply if the district is to be designated as an entertainment district. An "entertainment district" is defined as an area located in the city of St. Louis, within the area locally known as the city's downtown or central business district, which contains a minimum of one hundred acres and a combination of entertainment venues, including, but not limited to, arenas, amusement centers, auditoriums, athletic facilities, bars, hotels, concert halls, convention facilities, music venues, nightclubs, restaurants, and other entertainment facilities. (Sections 67.1401 and 67.1421)
The act provides that any district which is an entertainment district shall have the power to hire and train public safety personnel to enforce the laws of the state, municipality, and the district, including laws relating to curfews, unaccompanied minors, public spaces, the operation of motor vehicles, and other public safety matters. Entertainment districts shall not have the power to impose any tax. (Section 67.1461)
Finally, the act authorizes the various state departments to expend funds for the purpose of promoting, developing, and supporting entertainment tourism, as such term is defined in the act, within any entertainment district, and for which application is made and approved by the Department no later than August 28, 2027. Any annual expenditure by a department for entertainment tourism shall be limited to a portion of tax revenues derived directly or indirectly from any such promotion, development, and support of entertainment tourism supported by such annual expenditure within the designated entertainment district, as stated in an agreement entered into between the district and the department. The term of state appropriations under any such agreement shall not exceed twenty-seven years, and the annual amount of the state appropriation authorized under the act shall not exceed $2.5 million per year for any fiscal year ending on or before June 30, 2031, and $4.5 million per year for any fiscal year thereafter. No such appropriation shall be made prior to July 1, 2026.
Any promotion, development, and support of entertainment tourism shall be determined to produce a positive net fiscal impact for the state over the term of the agreement, with such public or private assurances as the Department may reasonably require.
The Department of Economic Development shall make an annual report to the Governor and the General Assembly within ninety days of the end of each fiscal year detailing whether such promotion, development, and support of entertainment tourism produced a positive net fiscal impact for the state in the prior fiscal year and projecting the overall net fiscal impact to the state over the term of such agreement. (Section 67.1505)
These provisions are identical to HCS/HBs 1524 & 1580 (2025), and are substantially similar to SB 782 (2025).
THEATER, CULTURAL ARTS, AND ENTERTAINMENT DISTRICTS
Current law authorizes certain counties to establish a theater, cultural arts, and entertainment district. This act adds counties that border the Lake of the Ozarks to the list of counties authorized to establish such districts.
Additionally, this act authorizes the city of Lake Ozark to establish an entertainment district in which licensed establishments may sell intoxicating liquor by the drink for consumption within the entertainment district during certain hours as provided in the act. Establishments shall apply for an7 entertainment district special license and shall pay an annual license fee of $300.
A holder of an entertainment district special license shall be solely responsible for alcohol violations occurring at its establishment and in any common areas.(Sections 67.2500 and 311.084)
This act is substantially similar to SB 482 (2025) and SB 1431 (2024), and to provisions in HB 2068 (2024) and HB 2348 (2024).
PUBLIC SAFETY SALES TAXES
This act adds the village of Sunrise Beach and the cities of Hannibal, Moberly, Nevada, and Joplin to the list of cities authorized to impose a sales tax for the purposes of public safety. (Section 94.900)
JOSH NORBERG