This Fiscal Note is not an official copy and should not be quoted or cited.
This Fiscal Note is not an official copy and should not be quoted or cited.
Fiscal Note - SB 0293 - Increases authorization for county law enforcement sales tax from one-half of one percent to one percent
COMMITTEE ON LEGISLATIVE RESEARCH
OVERSIGHT DIVISION
FISCAL NOTE
L.R. NO.: 1285-01
BILL NO.: SB 293
SUBJECT: Counties; Law Enforcement Officers and Agencies; Taxation and Revenue
TYPE: Original
DATE: February 12, 1999
FISCAL SUMMARY
|
ESTIMATED NET EFFECT ON STATE FUNDS | |||
| FUND AFFECTED | FY 2000 | FY 2001 | FY 2002 |
| General Revenue | $0 to unknown | $0 to unknown | $0 to unknown |
| Total Estimated
Net Effect on All State Funds |
$0 to unknown | $0 to unknown | $0 to unknown |
|
ESTIMATED NET EFFECT ON FEDERAL FUNDS | |||
| FUND AFFECTED | FY 2000 | FY 2001 | FY 2002 |
| Total Estimated
Net Effect on All Federal Funds |
$0 | $0 | $0 |
|
ESTIMATED NET EFFECT ON LOCAL FUNDS | |||
| FUND AFFECTED | FY 2000 | FY 2001 | FY 2002 |
| Local Government* | $0 | $0 | $0 |
*This proposal is permissive. Voter approval would be required before fiscal impact would be realized.
Numbers within parentheses: ( ) indicate costs or losses
This fiscal note contains 3 pages.
FISCAL ANALYSIS
ASSUMPTION
Officials of the Department of Revenue (DOR) state this legislation increases the sales tax rate that a county can levy for county law enforcement from one-half to one percent. DOR staff state this proposal would not fiscally impact their agency.
Officials of the Jefferson County Sheriff Department and the Missouri Sheriff's Association state this proposal would not fiscally impact their agencies.
Oversight assumes that this proposal is permissive. Voter approval is required before any county governing body would be authorized to increase the sales tax rate for county law enforcement. However, there would be fiscal impact if the governing body of a county would seek and receive voter approval to increase the sales tax rate for county law enforcement to one percent. There also would be a positive unknown revenue impact to General Revenue for the 1% collection fee by DOR.
| FISCAL IMPACT - State Government | FY 2000 | FY 2001 | FY 2002 |
| (10 Mo.) | |||
| GENERAL REVENUE FUND | |||
| Income to General Revenue Fund | |||
| 1 % Collection Fee | $0 | $0 | $0 |
| to | to | to | |
| unknown | unknown | unknown | |
| FISCAL IMPACT - Local Government | FY 2000 | FY 2001 | FY 2002 |
| (10 Mo.) | |||
| This proposal is permissive, however there would be fiscal impact if the governing body of a county would seek and receive voter approval to increase the sales tax rate for county law enforcement. There would be income which would be earmarked for providing law enforcement services. | |||
| FISCAL IMPACT - Small Business | |||
| No direct fiscal impact to small businesses would be expected as a result of this proposal. | |||
DESCRIPTION
This act increases the rate for which a county is authorized to impose a local sales tax for law enforcement purposes from the current one-half of one percent to one percent.
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
Missouri Sheriff's Association
Jefferson County Sheriff Department
Jeanne Jarrett, CPA
Director
February 12, 1999