Bill > HB1029

This bill makes several changes to provisions governing local sales taxes in Missouri, with key modifications affecting specific counties and cities. It enables certain counties and cities to impose sales taxes for various purposes, such as funding recreational projects, tourism promotion, and general revenue. The bill allows for the imposition of sales taxes ranging from one to six percent on areas like hotel room charges, food establishment sales, and other specific transactions, but requires voter approval through local elections before implementation. The bill also includes precise population and geographic criteria defining which specific counties and cities can levy these taxes, ensuring that only municipalities meeting exact demographic specifications can participate. Additionally, the bill provides detailed guidelines on tax collection, distribution of funds, and administrative procedures, including provisions for how taxes can be imposed, extended, or potentially repealed. Notably, the bill includes provisions exempting certain types of sales from taxation, such as used personal property sold at auction (with some vehicle exceptions), necessary personal hygiene products, and internet access services. The legislation appears designed to provide targeted local governments with flexible revenue-generation options while maintaining voter oversight and specific regulatory frameworks.

https://house.mo.gov/Bill.aspx?bill=HB1029&year=2025&code=R