Bill > SB459

This bill modifies local sales tax regulations and introduces a new oversight mechanism for local government ordinances. Specifically, the bill creates a new process where a member of the Missouri General Assembly can request that the Attorney General investigate any ordinance, order, or rule adopted by a taxing entity that potentially violates state law or the state constitution. If the Attorney General finds a violation, they must notify the taxing entity and give them 30 days to resolve the issue. If the violation is not resolved, the Attorney General can certify this to the Director of Revenue, who will then withhold the taxing entity's monthly local sales tax allocation. The bill also includes provisions related to local sales taxes on motor vehicles, trailers, boats, and outboard motors, requiring local jurisdictions to place ballot measures about applying or repealing local sales taxes on these items between 2014 and 2022. Additionally, the bill provides detailed administrative procedures for how local sales taxes are collected, reported, and managed, including requirements for reporting, auditing, and handling delinquent tax payments.

Government Affairs

https://www.senate.mo.gov/25info/BTS_Web/Bill.aspx?SessionType=R&BillID=27663