Bill > HB1268

This bill modifies existing laws governing sales taxes for ambulance and fire protection districts, removing previous geographic restrictions and establishing a standardized process for implementing and potentially repealing a local sales tax. Under the new provisions, the governing body of an ambulance or fire protection district may impose a sales tax up to one-half of one percent, which must be accompanied by a corresponding reduction in the district's property tax rate. To implement the sales tax, the district must first submit the proposal to voters in a municipal or special election, with a ballot clearly explaining the tax amount and its purpose. If approved by a majority of voters, the sales tax revenue will be deposited in a special trust fund and used solely for the district's specified purposes. The bill also establishes a mechanism for voters to potentially repeal the sales tax through a petition requiring signatures from at least 20% of registered voters who participated in the last gubernatorial election. If a repeal is approved, it would take effect on December 31st of the year of approval. The director of revenue will manage the collection and distribution of these sales tax funds, keeping detailed records and ensuring proper allocation to the respective districts.

Government Affairs

https://house.mo.gov/Bill.aspx?bill=HB1268&year=2025&code=R