Bill > HB1286

This bill modifies how ambulance and fire protection districts can impose sales taxes and adjust their property tax rates in certain Missouri counties. The legislation allows districts to implement a sales tax up to one percent, with some variations based on whether the tax was imposed before or after the bill's effective date. When implementing the sales tax, districts must correspondingly reduce their property tax levy - by 50% for taxes imposed before the bill's effective date, and by 75% for taxes imposed afterward. The bill requires voter approval through a specific ballot question that explains the sales tax rate and corresponding property tax reduction. The sales tax revenue must be deposited in a special trust fund and used solely for the district's operational purposes. Districts must follow specific procedures for collecting and distributing the sales tax, including working with the state director of revenue to manage the funds. The bill also provides provisions for how districts can adjust their tax levies in years of reassessment or if actual sales tax revenues differ from initial estimates, ensuring flexibility in financial planning while maintaining transparency and voter oversight.

https://house.mo.gov/Bill.aspx?bill=HB1286&year=2025&code=R