WHEREAS, Chief Justice John Marshall wrote in 1819, "The power to tax involves the power to destroy."; and

   WHEREAS, the state of Missouri has 2,646 taxing authorities and these taxing authorities have 4,777 tax rates; and

   WHEREAS, while the taxing power may not destroy, the sheer numbers of authorities and rates may cause complications and confusion; and

   WHEREAS, with taxes and taxing powers uppermost in the minds of citizens the time to resolve this complex situation may have come; and

   NOW, THEREFORE BE IT RESOLVED by the members of the Missouri Senate of the Ninetieth General Assembly that there hereby be created a bipartisan "Commission on Taxing Authorities and Rates," which shall be composed of three members of the majority party and two members of the minority party* to be appointed by the President Pro Tem of the Senate; and

   BE IT FURTHER RESOLVED that the Commission on Taxing Authorities and Rates be directed to study the taxing powers of the state, the taxing authorities within the state and to study ways in which to maintain the ability of the state to efficiently provide an adequate level of services while structuring a taxing system which lessens the burden on the citizens of this state and which does not collect revenues in excess of any constitutional limitations; and

   BE IT FURTHER RESOLVED that the Commission on Taxing Authorities and Rates be authorized to hold hearings within the state, as it deems advisable, with members of the committee to receive reimbursement only for their actual and necessary expenses incurred in the course of their committee service, from the appropriation of the contingent fund of the Senate; and

   BE IT FURTHER RESOLVED that the members of the Senate Research staff and the Senate Appropriations staff be utilized to provide necessary clerical, research, legal and fiscal services for the Commission, with travel expenses for the staff members to be paid from appropriation made for their staffs; and

   BE IT FURTHER RESOLVED that the Commission present a final report on its activities and recommendations to the Senate in January, 2000.

*Commission membership expanded to seven.

1. That the members do everything possible to minimize the partisan politics of the Commission;
2. That the Commission solicit input and information from any group, organization and entity that it deems necessary to fulfill its duties, including the State Tax Commission;
3. That the Commission study the consequences of Section 137.073.10 of HB 516 (1999); and
4. That the Commission report on the impact their recommendations may have on the citizens of Missouri including the potential reduction of vital public services such as education, health and law enforcement.

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