Bill > HB1260

This bill establishes the "County Sales Tax Sunset Act", which requires all existing and new county sales taxes to have a maximum duration of ten years before expiring. Specifically, existing county sales taxes that are renewed or extended after the bill's effective date must include an explicit expiration date within ten years, and the ballot for renewal must clearly state the length of the tax extension. New county sales taxes adopted after the bill's effective date must also have a ten-year maximum duration, with the expiration date specified in the original adopting ordinance. There is an exception for sales taxes specifically dedicated to jail construction projects, which can last up to twenty years or until related bonds are fully paid off. The bill mandates that any county sales tax order, ordinance, resolution, or ballot question that does not comply with these provisions will be considered invalid. The state Department of Revenue is tasked with enforcing compliance, providing guidance to counties, and creating necessary regulations for implementing the law. This legislation aims to increase transparency and provide periodic review of county sales tax measures by ensuring they are time-limited and require voter reauthorization.

https://house.mo.gov/Bill.aspx?bill=HB1260&year=2025&code=R