Fiscal Note - SB 0219 - Creates a Petition Process For County Sales Tax
L.R. NO. 0483-03
BILL NO. SB 219
SUBJECT: Elections: County Government, Taxation
TYPE: Original
DATE: February 7, 1997
FISCAL SUMMARY
ESTIMATED NET EFFECT ON STATE FUNDS
FUND AFFECTED FY 1998 FY 1999 FY 2000
Total Estimated
Net Effect on All
State Funds $0 $0 $0
ESTIMATED NET EFFECT ON FEDERAL FUNDS
FUND AFFECTED FY 1998 FY 1999 FY 2000
Total Estimated
Net Effect on All
Federal Funds $0 $0 $0
ESTIMATED NET EFFECT ON LOCAL FUNDS
FUND AFFECTED FY 1998 FY 1999 FY 2000
Local Government $0 $0 $0
FISCAL ANALYSIS
ASSUMPTION
Officials of the Office of the Secretary of State (SOS) and the Department of
Revenue (DOR) stated there would be no fiscal impact.
Officials of the Cole County Clerk's Office and the Greene County Commission
stated there would be no local fiscal impact.
Oversight assumes that any fiscal impact resulting from this proposal would
require action by the local governing body with voter approval.
FISCAL IMPACT - State Government FY 1998 FY 1999 FY 2000
(10 Mo.)
0 0 0
FISCAL IMPACT - Local Government FY 1998 FY 1999 FY 2000
(10 Mo.)
0 0 0
FISCAL IMPACT - Small Business
No direct fiscal impact to small businesses would be expected as a result of
this proposal.
DESCRIPTION
This act would establish a petition process for voters to impose, amend, or
repeal any county sales tax authorized pursuant to section 67.547, RSMo.
Currently, the governing body decides whether to impose the tax and submits
it to the voters, however, there is no process by which the voters may
petition the county commission to submit a proposal to amend or repeal such
tax.
If a petition is submitted with the signatures of at least 10% of the voters
in the county who voted in the last gubernatorial election, the commission
would submit the proposal to the voters.
This legislation is not federally mandated, would not duplicate any other
program and would not require additional capital improvements or rental
space.
SOURCES OF INFORMATION
Department of Revenue
Secretary of State
Greene County Commission
Cole County Clerk
This Fiscal Note is not an official copy and should not be quoted or cited.