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FIRST REGULAR SESSION
[TRULY AGREED TO AND FINALLY PASSED]
SENATE SUBSTITUTE NO. 2 FOR
HOUSE COMMITTEE SUBSTITUTE FOR
HOUSE BILL NOS. 594 & 508
103RD GENERAL ASSEMBLY
1683S.04T 2025
AN ACT
To repeal sections 67.547, 67.582, 67.1366, 67.1367, 94.900, 135.010, 135.025, 135.030,
137.1050, 143.121, 321.552, 321.554, and 321.556, RSMo, and to enact in lieu
thereof fifteen new sections relating to taxation.
Be it enacted by the General Assembly of the state of Missouri, as follows:
Section A. Sections 67.547, 67.582, 67.1366, 67.1367, 94.900, 135.010, 135.025,
2 135.030, 137.1050, 143.121, 321.552, 321.554, and 321.556, RSMo, are repealed and fifteen
3 new sections enacted in lieu thereof, to be known as sections 67.547, 67.582, 67.1366,
4 67.1367, 94.900, 135.010, 135.025, 135.030, 137.1050, 143.121, 144.029, 144.812, 321.552,
5 321.554, and 321.556, to read as follows:
67.547. 1. In addition to the tax authorized by section 67.505, any county as defined
2 in section 67.750 may, by a majority vote of its governing body, impose an additional county
3 sales tax on all sales which are subject to taxation under the provisions of sections 144.010 to
4 144.525. The tax authorized by this section shall be in addition to any and all other sales tax
5 allowed by law; except that no ordinance or order imposing a sales tax under the provisions of
6 this section shall be effective unless the governing body of the county submits to the voters of
7 the county, at a county or state general, primary or special election, a proposal to authorize the
8 governing body of the county to impose such tax.
9 2. The ballot of submission shall contain, but need not be limited to the following
10 language:
EXPLANATION — Matter enclosed in bold-faced brackets [thus] in the above bill is not enacted and is
intended to be omitted from the law. Matter in bold-face type in the above bill is proposed language.
SS #2 HCS HBs 594 & 508 2
11 Shall the county of ______ (county's name) impose a countywide sales tax
12 of ______ (insert rate) percent for the purpose of ______ (insert purpose)?
13 ☐ YES ☐ NO
14 If you are in favor of the question, place an "X" in the box opposite "YES".
15 If you are opposed to the question, place an "X" in the box opposite "NO".
16
17 If a majority of the votes cast on the proposal by the qualified voters voting thereon are in
18 favor of the proposal, then the ordinance or order and any amendments thereto shall be in
19 effect. If a majority of the votes cast by the qualified voters voting are opposed to the
20 proposal, then the governing body of the county shall have no power to impose the sales tax
21 as herein authorized unless and until the governing body of the county submits another
22 proposal to authorize the governing body of the county to impose the sales tax under the
23 provisions of this section and such proposal is approved by a majority of the qualified voters
24 voting thereon. A county shall not submit to the voters a proposed sales tax under this section
25 for a period of two years from the date of an election in which the county previously
26 submitted to the voters a proposed sales tax under this section, regardless of whether the
27 initial proposed sales tax was approved or disapproved by the voters. The revenue collected
28 from the sales tax authorized under this section shall only be used for the purpose approved
29 by voters of the county.
30 3. (1) The sales tax may be imposed at a rate of one-eighth of one percent, one-fourth
31 of one percent, three-eighths of one percent, or one-half of one percent on the receipts from
32 the sale at retail of all tangible personal property or taxable services at retail within any
33 county adopting such tax if such property and services are subject to taxation by the state of
34 Missouri under the provisions of sections 144.010 to 144.525. In any city not within a county
35 or any county described in subsection 5 of this section, no sales tax for the purpose of funding
36 zoological activities and zoological facilities as those terms are defined in section 184.500
37 shall exceed a rate of one-eighth of one percent unless the sales tax was levied and collected
38 before August 28, 2017. Beginning August 28, 2017, no county shall submit to the voters any
39 proposal that results in a combined rate of sales taxes adopted under this section in excess of
40 one percent.
41 (2) Notwithstanding the provisions of subdivision (1) of this subsection to the
42 contrary, beginning August 28, 2025, a county with more than eight thousand but fewer
43 than eight thousand nine hundred inhabitants and with a county seat with more than
44 seven hundred thirty but fewer than eight hundred inhabitants may impose a sales tax
45 that results in a combined rate of sales tax adopted pursuant to this section in excess of
46 one percent, but not in excess of one and one-half percent, provided that any such sales
SS #2 HCS HBs 594 & 508 3
47 tax shall be for the purpose of providing law enforcement services. All sales tax
48 elections conducted during the November 8, 2022, general election shall be deemed in
49 compliance with this subdivision, provided that the total combined sales tax rate
50 adopted pursuant to this section does not exceed one and one-half percent.
51 4. Except as modified in this section, all provisions of sections 32.085 and 32.087
52 shall apply to the tax imposed under this section.
53 5. In any first class county having a charter form of government and having a
54 population of nine hundred thousand or more, the proceeds of the sales tax authorized by this
55 section shall be distributed so that an amount equal to three-eighths of the proceeds of the tax
56 shall be distributed to the county and the remaining five-eighths shall be distributed to the
57 cities, towns and villages and the unincorporated area of the county on the ratio that the
58 population of each bears to the total population of the county. Three-eighths of the tax rate
59 adopted by such a county shall be included in the calculation of the county's one percent
60 combined tax rate ceiling provided in subsection 3 of this section. The population of each
61 city, town or village and the unincorporated area of the county and the total population of the
62 county shall be determined on the basis of the most recent federal decennial census. The
63 provisions of this subsection shall not apply if the revenue collected is used to support
64 zoological activities of the zoological subdistrict as defined under section 184.352.
65 6. Except as prohibited under section 184.353, residents of any county that does not
66 adopt a sales tax under this section for the purpose of supporting zoological activities may be
67 charged an admission fee for zoological facilities, programs, or events that are not part of the
68 zoological subdistrict defined under subdivision (15) of section 184.352 as of August 28,
69 2017.
70 7. In any county of the second classification with more than nineteen thousand seven
71 hundred but fewer than nineteen thousand eight hundred inhabitants, the proceeds of the sales
72 tax authorized by this section shall be distributed so that an amount equal to three-fourths of
73 the proceeds of the tax shall be distributed to the county and the remaining one-fourth shall be
74 distributed equally among the incorporated cities, towns, and villages of the county. Upon
75 request from any city, town, or village within the county, the county shall make available for
76 inspection the distribution report provided to the county by the department of revenue. Any
77 expenses incurred by the county in supplying such report to a city, town, or village shall be
78 paid by such city, town, or village.
79 8. In any first class county having a charter form of government and having a
80 population of nine hundred thousand or more, no tax shall be imposed pursuant to this section
81 for the purpose of funding in whole or in part the construction, operation or maintenance of a
82 sports stadium, field house, indoor or outdoor recreational facility, center, playing field,
SS #2 HCS HBs 594 & 508 4
83 parking facility or anything incidental or necessary to a complex suitable for any type of
84 professional sport or recreation, either upon, above or below the ground.
85 9. No county in this state, other than a county with a charter form of government and
86 with more than nine hundred fifty thousand inhabitants and a city not within a county, shall
87 impose a tax under this section for the purpose of funding in whole or in part the construction,
88 operation, or maintenance of any zoological activities, zoological facilities, zoological
89 organizations, the metropolitan zoological park and museum district as created under section
90 184.350, or any zoological boards.
91 10. The director of revenue may authorize the state treasurer to make refunds from
92 the amounts in the trust fund and credited to any county for erroneous payments and
93 overpayments made, and may redeem dishonored checks and drafts deposited to the credit of
94 such counties. If any county abolishes the tax, the county shall notify the director of revenue
95 of the action at least ninety days prior to the effective date of the repeal and the director of
96 revenue may order retention in the trust fund, for a period of one year, of two percent of the
97 amount collected after receipt of such notice to cover possible refunds or overpayment of the
98 tax and to redeem dishonored checks and drafts deposited to the credit of such accounts.
99 After one year has elapsed after the effective date of abolition of the tax in such county, the
100 director of revenue shall remit the balance in the account to the county and close the account
101 of that county. The director of revenue shall notify each county of each instance of any
102 amount refunded or any check redeemed from receipts due the county.
103 11. No revenue received from a tax for the purpose of funding zoological activities in
104 any county shall be used for the benefit of any entity that has ever been named Grant's Farm
105 or is located at ten thousand five hundred one Gravois Road, Saint Louis, Missouri, or
106 successor address, or to supplant any funding received from the metropolitan zoological park
107 and museum district established under section 184.350.
67.582. 1. The governing body of any county, except a county of the first class with a
2 charter form of government with a population of greater than four hundred thousand
3 inhabitants, is hereby authorized to impose, by ordinance or order, a sales tax in the amount of
4 up to [one-half of] one percent on all retail sales made in such county which are subject to
5 taxation under the provisions of sections 144.010 to 144.525 for the purpose of providing law
6 enforcement services for such county. The tax authorized by this section shall be in addition
7 to any and all other sales taxes allowed by law, except that no ordinance or order imposing a
8 sales tax under the provisions of this section shall be effective unless the governing body of
9 the county submits to the voters of the county, at a county or state general, primary or special
10 election, a proposal to authorize the governing body of the county to impose a tax.
11 2. The ballot of submission shall contain, but need not be limited to, the following
12 language:
SS #2 HCS HBs 594 & 508 5
13 (1) If the proposal submitted involves only authorization to impose the tax authorized
14 by this section the ballot shall contain substantially the following:
15 Shall the county of ______ (county's name) impose a countywide sales tax
16 of ______ (insert amount) for the purpose of providing law enforcement
17 services for the county?
18 ☐ YES ☐ NO
19 If you are in favor of the question, place an "X" in the box opposite "YES".
20 If you are opposed to the question, place an "X" in the box opposite "NO";
21 or
22 (2) If the proposal submitted involves authorization to enter into agreements to form a
23 regional jail district and obligates the county to make payments from the tax authorized by
24 this section the ballot shall contain substantially the following:
25 Shall the county of ______ (county's name) be authorized to enter into
26 agreements for the purpose of forming a regional jail district and obligating
27 the county to impose a countywide sales tax of ______ (insert amount) to
28 fund ______ dollars of the costs to construct a regional jail and to fund the
29 costs to operate a regional jail, with any funds in excess of that necessary to
30 construct and operate such jail to be used for law enforcement purposes?
31 ☐ YES ☐ NO
32 If you are in favor of the question, place an "X" in the box opposite "YES".
33 If you are opposed to the question, place an "X" in the box opposite "NO".
34
35 If a majority of the votes cast on the proposal by the qualified voters voting thereon are in
36 favor of the proposal submitted pursuant to subdivision (1) of this subsection, then the
37 ordinance or order and any amendments thereto shall be in effect on the first day of the
38 second quarter immediately following the election approving the proposal. If the
39 constitutionally required percentage of the voters voting thereon are in favor of the
40 proposal submitted pursuant to subdivision (2) of this subsection, then the ordinance or order
41 and any amendments thereto shall be in effect on the first day of the second quarter
42 immediately following the election approving the proposal. If a proposal receives less than
43 the required majority, then the governing body of the county shall have no power to impose
44 the sales tax herein authorized unless and until the governing body of the county shall again
45 have submitted another proposal to authorize the governing body of the county to impose the
46 sales tax authorized by this section and such proposal is approved by the required majority of
47 the qualified voters voting thereon. However, in no event shall a proposal pursuant to this
48 section be submitted to the voters sooner than twelve months from the date of the last
49 proposal pursuant to this section.
SS #2 HCS HBs 594 & 508 6
50 3. All revenue received by a county from the tax authorized under the provisions of
51 this section shall be deposited in a special trust fund and shall be used solely for providing
52 law enforcement services for such county for so long as the tax shall remain in effect.
53 Revenue placed in the special trust fund may also be utilized for capital improvement projects
54 for law enforcement facilities and for the payment of any interest and principal on bonds
55 issued for said capital improvement projects.
56 4. Once the tax authorized by this section is abolished or is terminated by any means,
57 all funds remaining in the special trust fund shall be used solely for providing law
58 enforcement services for the county. Any funds in such special trust fund which are not
59 needed for current expenditures may be invested by the governing body in accordance with
60 applicable laws relating to the investment of other county funds.
61 5. All sales taxes collected by the director of revenue under this section on behalf of
62 any county, less one percent for cost of collection which shall be deposited in the state's
63 general revenue fund after payment of premiums for surety bonds as provided in section
64 32.087, shall be deposited in a special trust fund, which is hereby created, to be known as the
65 "County Law Enforcement Sales Tax Trust Fund". The moneys in the county law
66 enforcement sales tax trust fund shall not be deemed to be state funds and shall not be
67 commingled with any funds of the state. The director of revenue shall keep accurate records
68 of the amount of money in the trust and which was collected in each county imposing a sales
69 tax under this section, and the records shall be open to the inspection of officers of the county
70 and the public. Not later than the tenth day of each month the director of revenue shall
71 distribute all moneys deposited in the trust fund during the preceding month to the county
72 which levied the tax; such funds shall be deposited with the county treasurer of each such
73 county, and all expenditures of funds arising from the county law enforcement sales tax trust
74 fund shall be by an appropriation act to be enacted by the governing body of each such
75 county. Expenditures may be made from the fund for any law enforcement functions
76 authorized in the ordinance or order adopted by the governing body submitting the law
77 enforcement tax to the voters.
78 6. The director of revenue may authorize the state treasurer to make refunds from the
79 amounts in the trust fund and credited to any county for erroneous payments and
80 overpayments made, and may redeem dishonored checks and drafts deposited to the credit of
81 such counties. If any county abolishes the tax, the county shall notify the director of revenue
82 of the action at least ninety days prior to the effective date of the repeal and the director of
83 revenue may order retention in the trust fund, for a period of one year, of two percent of the
84 amount collected after receipt of such notice to cover possible refunds or overpayment of the
85 tax and to redeem dishonored checks and drafts deposited to the credit of such accounts.
86 After one year has elapsed after the effective date of abolition of the tax in such county, the
SS #2 HCS HBs 594 & 508 7
87 director of revenue shall remit the balance in the account to the county and close the account
88 of that county. The director of revenue shall notify each county of each instance of any
89 amount refunded or any check redeemed from receipts due the county.
90 7. Except as modified in this section, all provisions of sections 32.085 and 32.087
91 shall apply to the tax imposed under this section.
67.1366. 1. The governing body of a charter city with a population of more than one
2 hundred thousand located in a charter county of the first classification may impose a tax on
3 the charges for all sleeping rooms paid by the transient guests of hotels, motels, bed and
4 breakfast inns and campgrounds which shall be at least five percent, but not more than seven
5 percent per occupied room per night, except that such tax shall not become effective unless
6 the governing body of the city submits to the voters of the city at a state general, primary or
7 special election, a proposal to authorize the governing body of the city to impose a tax under
8 the provisions of this section. The tax authorized by this section shall be in addition to any
9 charge paid to the owner or operator and shall be in addition to any and all taxes imposed by
10 law and the proceeds of such tax shall be used by the city for funding the promotion,
11 operation and development of tourism and for the operating costs of a community center.
12 Such tax shall be stated separately from all other charges and taxes.
13 2. The question shall be submitted in substantially the following form:
14 Shall the ______ (city) levy a tax of ______ percent on each sleeping room
15 or campsite occupied and rented by transient guests which are used by
16 transients for sleeping in the ______ (city), where the proceeds shall be
17 expended for promotion of tourism and the costs of operating a
18 community center?
19 ☐ YES ☐ NO
20
21 If a majority of the votes cast on the question by the qualified voters voting thereon are in
22 favor of the question, then the tax shall become effective on the first day of the calendar
23 quarter following the calendar quarter in which the election was held. If a majority of the
24 votes cast on the question by the qualified voters voting thereon are opposed to the question,
25 then the governing body for the city shall have no power to impose the tax authorized by
26 subsection 1 of this section unless and until the governing body of the city again submits the
27 question to the qualified voters of the city and such question is approved by a majority of the
28 qualified voters voting on the question.
29 3. On and after the effective date of any tax authorized under the provisions of
30 subsection 1 of this section, the city may adopt one of the two following provisions for the
31 collection and administration of the tax:
SS #2 HCS HBs 594 & 508 8
32 (1) The city may adopt rules and regulations for the internal collection of such tax by
33 the city officers usually responsible for collection and administration of city taxes; or
34 (2) The city may enter into an agreement with the director of revenue of the state of
35 Missouri for the purpose of collecting the tax authorized in subsection 1 of this section. In the
36 event any city enters into an agreement with the director of revenue of the state of Missouri
37 for the collection of the tax authorized in subsection 1 of this section, the director of revenue
38 shall perform all functions incident to the administration, collection, enforcement and
39 operation of such tax, and the director of revenue shall collect the additional tax authorized
40 pursuant to the provisions of subsection 1 of this section. The tax authorized under the
41 provisions of subsection 1 of this section shall be collected and reported upon such forms and
42 under such administrative rules and regulations as may be prescribed by the director of
43 revenue, and the director of revenue shall retain an amount not to exceed one percent for cost
44 of collection.
45 4. If a tax is imposed by a city pursuant to subsection 1 of this section, the city may
46 collect a penalty of one percent and interest not to exceed two percent per month on unpaid
47 taxes which shall be considered delinquent thirty days after the last day of each quarter.
48 5. Nothing contained herein shall be construed to limit the power of a constitutional
49 charter city in a noncharter county from imposing a business license tax on hotels, motels, bed
50 and breakfast inns and campgrounds upon such terms, conditions and procedures as set forth
51 in its own charter or ordinances.
67.1367. 1. (1) The governing body of the following counties may impose a tax as
2 provided in this section:
3 (a) Any county of the third classification without a township form of government and
4 with more than eighteen thousand but fewer than twenty thousand inhabitants and with a city
5 of the fourth classification with more than eight thousand but fewer than nine thousand
6 inhabitants as the county seat;
7 (b) Any county with more than seventeen thousand six hundred but fewer than
8 nineteen thousand inhabitants and with a county seat with more than four thousand but
9 fewer than five thousand fifty inhabitants; or
10 (c) Any county with more than seventeen thousand six hundred but fewer than
11 nineteen thousand inhabitants and with a county seat with more than eight thousand
12 but fewer than ten thousand inhabitants.
13 (2) The governing body of any county listed in subdivision (1) of this subsection
14 may impose a tax on the charges for all sleeping rooms paid by the transient guests of hotels
15 [or], motels, bed and breakfast inns, or campground cabins situated in the county or a
16 portion thereof, which shall be no more than six percent per occupied room or cabin per
17 night, except that such tax shall not become effective unless the governing body of the county
SS #2 HCS HBs 594 & 508 9
18 submits to the voters of the county at a state general or primary election, a proposal to
19 authorize the governing body of the county to impose a tax pursuant to this section. The tax
20 authorized by this section shall be in addition to the charge for the sleeping room and shall be
21 in addition to any and all taxes imposed by law and the proceeds of such tax shall be used by
22 the county solely for the promotion of tourism. Such tax shall be stated separately from all
23 other charges and taxes.
24 2. The ballot of submission for the tax authorized in this section shall be in
25 substantially the following form:
26 Shall ______ (insert the name of the county) impose a tax on the charges
27 for all sleeping rooms paid by the transient guests of hotels [and], motels,
28 bed and breakfast inns, and campground cabins situated in ______
29 (name of county) at a rate of ______ (insert rate of percent) percent for the
30 sole purpose of promoting tourism?
31 ☐ YES ☐ NO
32 3. As used in this section, "transient guests" means a person or persons who occupy a
33 room or rooms in a hotel [or], motel, bed and breakfast inns, and campground cabins for
34 thirty-one days or less during any calendar quarter.
35 4. Any county that imposed a tax on the charges for all sleeping rooms paid by
36 the transient guests of hotels and motels under this section before August 28, 2025, may
37 impose such tax upon the charges for all sleeping rooms or cabins paid by the transient
38 guests of bed and breakfast inns and campgrounds under this section without requiring
39 a separate vote authorizing the imposition of such tax upon such charges for such bed
40 and breakfast inns and campgrounds.
94.900. 1. (1) The governing body of the following cities may impose a tax as
2 provided in this section:
3 (a) Any city of the third classification with more than ten thousand eight hundred but
4 less than ten thousand nine hundred inhabitants located at least partly within a county of the
5 first classification with more than one hundred eighty-four thousand but less than one
6 hundred eighty-eight thousand inhabitants;
7 (b) Any city of the fourth classification with more than four thousand five hundred
8 but fewer than five thousand inhabitants;
9 (c) Any city of the fourth classification with more than eight thousand nine hundred
10 but fewer than nine thousand inhabitants;
11 (d) Any home rule city with more than forty-eight thousand but fewer than forty-nine
12 thousand inhabitants;
13 (e) Any home rule city with more than seventy-three thousand but fewer than
14 seventy-five thousand inhabitants;
SS #2 HCS HBs 594 & 508 10
15 (f) Any city of the fourth classification with more than thirteen thousand five hundred
16 but fewer than sixteen thousand inhabitants;
17 (g) Any city of the fourth classification with more than seven thousand but fewer than
18 eight thousand inhabitants;
19 (h) Any city of the fourth classification with more than four thousand but fewer than
20 four thousand five hundred inhabitants and located in any county of the first classification
21 with more than one hundred fifty thousand but fewer than two hundred thousand inhabitants;
22 (i) Any city of the third classification with more than thirteen thousand but fewer than
23 fifteen thousand inhabitants and located in any county of the third classification without a
24 township form of government and with more than thirty-three thousand but fewer than thirty-
25 seven thousand inhabitants;
26 (j) Any city of the fourth classification with more than three thousand but fewer than
27 three thousand three hundred inhabitants and located in any county of the third classification
28 without a township form of government and with more than eighteen thousand but fewer than
29 twenty thousand inhabitants and that is not the county seat of such county;
30 (k) Any city with more than ten thousand but fewer than eleven thousand inhabitants
31 and partially located in a county with more than two hundred thirty thousand but fewer than
32 two hundred sixty thousand inhabitants;
33 (l) Any city with more than four thousand nine hundred but fewer than five thousand
34 six hundred inhabitants and located in a county with more than thirty thousand but fewer than
35 thirty-five thousand inhabitants; [or]
36 (m) Any city with more than twelve thousand five hundred but fewer than fourteen
37 thousand inhabitants and that is the county seat of a county with more than twenty-two
38 thousand but fewer than twenty-five thousand inhabitants;
39 (n) Any village with more than four hundred thirty but fewer than four hundred
40 eighty inhabitants and partially located in a county with more than forty thousand but
41 fewer than fifty thousand inhabitants and with a county seat with more than two
42 thousand but fewer than six thousand inhabitants;
43 (o) Any city with more than sixteen thousand but fewer than eighteen thousand
44 inhabitants and located in more than one county;
45 (p) Any city with more than twelve thousand five hundred but fewer than
46 fourteen thousand inhabitants and located in a county with more than twenty-two
47 thousand but fewer than twenty-five thousand inhabitants and with a county seat with
48 more than nine hundred but fewer than one thousand four hundred inhabitants;
49 (q) Any city with more than fifty-one thousand but fewer than fifty-eight
50 thousand inhabitants and located in more than one county; or
SS #2 HCS HBs 594 & 508 11
51 (r) Any city with more than eight thousand but fewer than nine thousand
52 inhabitants and that is the county seat of a county with more than nineteen thousand but
53 fewer than twenty-two thousand inhabitants.
54 (2) The governing body of any city listed in subdivision (1) of this subsection is
55 hereby authorized to impose, by ordinance or order, a sales tax in the amount of up to one-half
56 of one percent on all retail sales made in such city which are subject to taxation under the
57 provisions of sections 144.010 to 144.525 for the purpose of improving the public safety for
58 such city, which shall be limited to expenditures on equipment, salaries and benefits, and
59 facilities for police, fire and emergency medical providers. The tax authorized by this section
60 shall be in addition to any and all other sales taxes allowed by law, except that no ordinance or
61 order imposing a sales tax pursuant to the provisions of this section shall be effective unless
62 the governing body of the city submits to the voters of the city, at a county or state general,
63 primary or special election, a proposal to authorize the governing body of the city to impose a
64 tax.
65 2. If the proposal submitted involves only authorization to impose the tax authorized
66 by this section, the ballot of submission shall contain, but need not be limited to, the
67 following language:
68 Shall the city of _________ (city's name) impose a citywide sales tax of __
69 _______ (insert amount) for the purpose of improving the public safety of
70 the city?
71 ☐ YES ☐ NO
72 If you are in favor of the question, place an "X" in the box opposite "YES".
73 If you are opposed to the question, place an "X" in the box opposite "NO".
74
75 If a majority of the votes cast on the proposal by the qualified voters voting thereon are in
76 favor of the proposal submitted pursuant to this subsection, then the ordinance or order and
77 any amendments thereto shall be in effect on the first day of the second calendar quarter after
78 the director of revenue receives notification of adoption of the local sales tax. If a proposal
79 receives less than the required majority, then the governing body of the city shall have no
80 power to impose the sales tax herein authorized unless and until the governing body of the
81 city shall again have submitted another proposal to authorize the governing body of the city to
82 impose the sales tax authorized by this section and such proposal is approved by the required
83 majority of the qualified voters voting thereon. However, in no event shall a proposal
84 pursuant to this section be submitted to the voters sooner than twelve months from the date of
85 the last proposal pursuant to this section.
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86 3. All revenue received by a city from the tax authorized under the provisions of this
87 section shall be deposited in a special trust fund and shall be used solely for improving the
88 public safety for such city for so long as the tax shall remain in effect.
89 4. Once the tax authorized by this section is abolished or is terminated by any means,
90 all funds remaining in the special trust fund shall be used solely for improving the public
91 safety for the city. Any funds in such special trust fund which are not needed for current
92 expenditures may be invested by the governing body in accordance with applicable laws
93 relating to the investment of other city funds.
94 5. All sales taxes collected by the director of the department of revenue under this
95 section on behalf of any city, less one percent for cost of collection which shall be deposited
96 in the state's general revenue fund after payment of premiums for surety bonds as provided in
97 section 32.087, shall be deposited in a special trust fund, which is hereby created, to be
98 known as the "City Public Safety Sales Tax Trust Fund". The moneys in the trust fund shall
99 not be deemed to be state funds and shall not be commingled with any funds of the state. The
100 provisions of section 33.080 to the contrary notwithstanding, money in this fund shall not be
101 transferred and placed to the credit of the general revenue fund. The director of the
102 department of revenue shall keep accurate records of the amount of money in the trust and
103 which was collected in each city imposing a sales tax pursuant to this section, and the records
104 shall be open to the inspection of officers of the city and the public. Not later than the tenth
105 day of each month the director of the department of revenue shall distribute all moneys
106 deposited in the trust fund during the preceding month to the city which levied the tax; such
107 funds shall be deposited with the city treasurer of each such city, and all expenditures of funds
108 arising from the trust fund shall be by an appropriation act to be enacted by the governing
109 body of each such city. Expenditures may be made from the fund for any functions
110 authorized in the ordinance or order adopted by the governing body submitting the tax to the
111 voters.
112 6. The director of the department of revenue may make refunds from the amounts in
113 the trust fund and credited to any city for erroneous payments and overpayments made, and
114 may redeem dishonored checks and drafts deposited to the credit of such cities. If any city
115 abolishes the tax, the city shall notify the director of the department of revenue of the action at
116 least ninety days prior to the effective date of the repeal and the director of the department of
117 revenue may order retention in the trust fund, for a period of one year, of two percent of the
118 amount collected after receipt of such notice to cover possible refunds or overpayment of the
119 tax and to redeem dishonored checks and drafts deposited to the credit of such accounts.
120 After one year has elapsed after the effective date of abolition of the tax in such city, the
121 director of the department of revenue shall remit the balance in the account to the city and
SS #2 HCS HBs 594 & 508 13
122 close the account of that city. The director of the department of revenue shall notify each city
123 of each instance of any amount refunded or any check redeemed from receipts due the city.
124 7. Except as modified in this section, all provisions of sections 32.085 and 32.087
125 shall apply to the tax imposed pursuant to this section.
126 8. If any city in subsection 1 of this section enacts the tax authorized in this section,
127 the city shall budget an amount to public safety that is no less than the amount budgeted in the
128 year immediately preceding the enactment of the tax. The revenue from the tax shall
129 supplement and not replace amounts budgeted by the city.
135.010. As used in sections 135.010 to 135.030 the following words and terms
2 mean:
3 (1) "Claimant", a person or persons claiming a credit under sections 135.010 to
4 135.030. If the persons are eligible to file a joint federal income tax return and reside at the
5 same address at any time during the taxable year, then the credit may only be allowed if
6 claimed on a combined Missouri income tax return or a combined claim return reporting their
7 combined incomes and property taxes. A claimant shall not be allowed a property tax credit
8 unless the claimant or spouse has attained the age of sixty-five on or before the last day of the
9 calendar year and the claimant or spouse was a resident of Missouri for the entire year, or the
10 claimant or spouse is a veteran of any branch of the Armed Forces of the United States or this
11 state who became one hundred percent disabled as a result of such service, or the claimant or
12 spouse is disabled as defined in subdivision (2) of this section, and such claimant or spouse
13 provides proof of such disability in such form and manner, and at such times, as the director
14 of revenue may require, or if the claimant has reached the age of sixty on or before the last
15 day of the calendar year and such claimant received surviving spouse Social Security benefits
16 during the calendar year and the claimant provides proof, as required by the director of
17 revenue, that the claimant received surviving spouse Social Security benefits during the
18 calendar year for which the credit will be claimed. A claimant shall not be allowed a property
19 tax credit if the claimant filed a valid claim for a credit under section 137.106 in the year
20 following the year for which the property tax credit is claimed. The residency requirement
21 shall be deemed to have been fulfilled for the purpose of determining the eligibility of a
22 surviving spouse for a property tax credit if a person of the age of sixty-five years or older
23 who would have otherwise met the requirements for a property tax credit dies before the last
24 day of the calendar year. The residency requirement shall also be deemed to have been
25 fulfilled for the purpose of determining the eligibility of a claimant who would have
26 otherwise met the requirements for a property tax credit but who dies before the last day of
27 the calendar year;
28 (2) "Disabled", the inability to engage in any substantial gainful activity by reason of
29 any medically determinable physical or mental impairment which can be expected to result in
SS #2 HCS HBs 594 & 508 14
30 death or which has lasted or can be expected to last for a continuous period of not less than
31 twelve months. A claimant shall not be required to be gainfully employed prior to such
32 disability to qualify for a property tax credit;
33 (3) "Gross rent", amount paid by a claimant to a landlord for the rental, at arm's
34 length, of a homestead during the calendar year, exclusive of charges for health and personal
35 care services and food furnished as part of the rental agreement, whether or not expressly set
36 out in the rental agreement. If the director of revenue determines that the landlord and tenant
37 have not dealt at arm's length, and that the gross rent is excessive, then he shall determine the
38 gross rent based upon a reasonable amount of rent. Gross rent shall be deemed to be paid
39 only if actually paid prior to the date a return is filed. The director of revenue may prescribe
40 regulations requiring a return of information by a landlord receiving rent, certifying for a
41 calendar year the amount of gross rent received from a tenant claiming a property tax credit
42 and shall, by regulation, provide a method for certification by the claimant of the amount of
43 gross rent paid for any calendar year for which a claim is made. The regulations authorized
44 by this subdivision may require a landlord or a tenant or both to provide data relating to health
45 and personal care services and to food. Neither a landlord nor a tenant may be required to
46 provide data relating to utilities, furniture, home furnishings or appliances;
47 (4) "Homestead", the dwelling in Missouri owned or rented by the claimant and not to
48 exceed five acres of land surrounding it as is reasonably necessary for use of the dwelling as a
49 home. It may consist of part of a multidwelling or multipurpose building and part of the land
50 upon which it is built. "Owned" includes a vendee in possession under a land contract and
51 one or more tenants by the entireties, joint tenants, or tenants in common and includes a
52 claimant actually in possession if he was the immediate former owner of record, if a lineal
53 descendant is presently the owner of record, and if the claimant actually pays all taxes upon
54 the property. It may include a mobile home;
55 (5) "Income", Missouri adjusted gross income as defined in section 143.121 less two
56 thousand dollars for all calendar years ending on or before December 31, 2025, or in the
57 case of a homestead owned and occupied, for the entire year, by the claimant, less four
58 thousand dollars as an exemption for the claimant's spouse residing at the same address[,] for
59 all calendar years ending on or before December 31, 2025, or for all calendar years
60 beginning on or after January 1, 2026, less two thousand eight hundred dollars, or in the
61 case of a homestead owned and occupied, for the entire year, by the claimant, less five
62 thousand eight hundred dollars, as an exemption for the claimant's spouse residing at
63 the same address; and increased, where necessary, to reflect the following:
64 (a) Social Security, railroad retirement, and veterans payments and benefits unless the
65 claimant is a one hundred percent service-connected, disabled veteran or a spouse of a one
SS #2 HCS HBs 594 & 508 15
66 hundred percent service-connected, disabled veteran. The one hundred percent service-
67 connected disabled veteran shall not be required to list veterans payments and benefits;
68 (b) The total amount of all other public and private pensions and annuities;
69 (c) Public relief, public assistance, and unemployment benefits received in cash, other
70 than benefits received under this chapter;
71 (d) No deduction being allowed for losses not incurred in a trade or business;
72 (e) Interest on the obligations of the United States, any state, or any of their
73 subdivisions and instrumentalities;
74 (6) "Property taxes accrued", property taxes paid, exclusive of special assessments,
75 penalties, interest, and charges for service levied on a claimant's homestead in any calendar
76 year. Property taxes shall qualify for the credit only if actually paid prior to the date a return
77 is filed. The director of revenue shall require a tax receipt or other proof of property tax
78 payment. If a homestead is owned only partially by claimant, then "property taxes accrued" is
79 that part of property taxes levied on the homestead which was actually paid by the claimant.
80 For purposes of this subdivision, property taxes are "levied" when the tax roll is delivered to
81 the director of revenue for collection. If a claimant owns a homestead part of the preceding
82 calendar year and rents it or a different homestead for part of the same year, "property taxes
83 accrued" means only taxes levied on the homestead both owned and occupied by the
84 claimant, multiplied by the percentage of twelve months that such property was owned and
85 occupied as the homestead of the claimant during the year. When a claimant owns and
86 occupies two or more different homesteads in the same calendar year, property taxes accrued
87 shall be the sum of taxes allocable to those several properties occupied by the claimant as a
88 homestead for the year. If a homestead is an integral part of a larger unit such as a farm, or
89 multipurpose or multidwelling building, property taxes accrued shall be that percentage of the
90 total property taxes accrued as the value of the homestead is of the total value. For purposes
91 of this subdivision "unit" refers to the parcel of property covered by a single tax statement of
92 which the homestead is a part;
93 (7) "Rent constituting property taxes accrued", twenty percent of the gross rent paid
94 by a claimant and spouse in the calendar year.
135.025. The property taxes accrued and rent constituting property taxes accrued on
2 each return shall be totaled. This total, up to seven hundred fifty dollars in rent constituting
3 property taxes actually paid or eleven hundred dollars in actual property tax paid, shall be
4 used in determining the property tax credit for all calendar years ending on or before
5 December 31, 2025. For all calendar years beginning on or after January 1, 2026, this
6 total, up to one thousand fifty-five dollars in rent constituting property taxes actually
7 paid or one thousand five hundred fifty dollars in actual property tax paid, shall be used
8 in determining the property tax credit. Beginning January 1, 2027, the property tax
SS #2 HCS HBs 594 & 508 16
9 credit totals under this section shall be adjusted annually for inflation based on the
10 Consumer Price Index for All Urban Consumers for the Midwest Region, as defined
11 and officially recorded by the United States Department of Labor or its successor. The
12 director of revenue shall prescribe regulations providing for allocations where part of a
13 claimant's homestead is rented to another or used for nondwelling purposes or where a
14 homestead is owned or rented or used as a dwelling for part of a year.
135.030. 1. As used in this section:
2 (1) The term "maximum upper limit" shall, for each calendar year after December 31,
3 1997, but before calendar year 2008, be the sum of twenty-five thousand dollars. For all
4 calendar years beginning on or after January 1, 2008, but ending on or before December 31,
5 2025, the maximum upper limit shall be the sum of twenty-seven thousand five hundred
6 dollars. In the case of a homestead owned and occupied for the entire year by the claimant,
7 for all calendar years ending on or before December 31, 2025, the maximum upper limit
8 shall be the sum of thirty thousand dollars. For all calendar years beginning on or after
9 January 1, 2026, the maximum upper limit shall be the sum of:
10 (a) Thirty-eight thousand two hundred dollars for claimants with a filing status
11 of single;
12 (b) Forty-two thousand two hundred dollars for claimants with a filing status of
13 single and who owned and occupied a homestead for the entire year;
14 (c) Forty-one thousand dollars for claimants with a filing status of married filing
15 combined; and
16 (d) Forty-eight thousand dollars for claimants with a filing status of married
17 filing combined and who owned and occupied a homestead for the entire year.
18
19 Beginning January 1, 2027, such amounts shall be adjusted annually for inflation based
20 on the Consumer Price Index for All Urban Consumers, as defined and officially
21 recorded by the United States Department of Labor or its successor;
22 (2) The term "minimum base" shall, for each calendar year after December 31, 1997,
23 but before calendar year 2008, be the sum of thirteen thousand dollars. For all calendar years
24 beginning on or after January 1, 2008, the minimum base shall be the sum of fourteen
25 thousand three hundred dollars.
26 2. (1) If the income on a return is equal to or less than the maximum upper limit for
27 the calendar year for which the return is filed, the property tax credit shall be determined from
28 a table of credits based upon the amount by which the total property tax described in section
29 135.025 exceeds the percent of income in the following list:
30 If the income on the return is: The percent is:
SS #2 HCS HBs 594 & 508 17
31 Not over the minimum base 0 percent with credit not to exceed
32 $1,100 in actual property tax or rent
33 equivalent paid up to $750
34 Over the minimum base but not over 1/16 percent accumulative per $300
35 the maximum upper limit from 0 percent to 4 percent.
36 (2) The director of revenue shall prescribe a table based upon [the preceding
37 sentences] subdivision (1) of this subsection. The property tax shall be in increments of
38 twenty-five dollars and the income in increments of three hundred dollars. The credit shall be
39 the amount rounded to the nearest whole dollar computed on the basis of the property tax and
40 income at the midpoints of each increment. As used in this subsection, the term
41 "accumulative" means an increase by continuous or repeated application of the percent to the
42 income increment at each three hundred dollar level.
43 3. (1) For all calendar years beginning on or after January 1, 2026, if the income
44 on a return is equal to or less than the maximum upper limit for the calendar year for
45 which the return is filed, the property tax credit shall be determined from a table of
46 credits based upon the amount by which the total property tax described in section
47 135.025 exceeds the percent of income in the following list:
48 If the income on the return is: The percent is:
49 Not over the minimum base 0 percent with credit not to exceed
50 $1,550 in actual property tax or
51 rent equivalent paid up to $1,055,
52 as adjusted for inflation.
53 Over the minimum base but not 1/16 percent accumulative per
54 over the maximum upper limit $495, as adjusted for inflation,
55 from 0 percent to 2 percent.
56 (2) The director of revenue shall prescribe a table based upon subdivision (1) of
57 this subsection. The property tax shall be in increments of twenty-five dollars and the
58 income in increments of four hundred ninety-five dollars, with such amount adjusted
59 annually for inflation based on the Consumer Price Index for All Urban Consumers, as
60 defined and officially recorded by the United States Department of Labor or its
61 successor. The credit shall be the amount rounded to the nearest whole dollar computed
62 on the basis of the property tax and income at the midpoints of each increment. As used
63 in this subsection, the term "accumulative" means an increase by continuous or
64 repeated application of the percent to the income increment at each four hundred
65 ninety-five dollar level, as adjusted pursuant to this subdivision.
SS #2 HCS HBs 594 & 508 18
66 4. Notwithstanding subsection 4 of section 32.057, the department of revenue or any
67 duly authorized employee or agent shall determine whether any taxpayer filing a report or
68 return with the department of revenue who has not applied for the credit allowed pursuant to
69 section 135.020 may qualify for the credit, and shall notify any qualified claimant of the
70 claimant's potential eligibility, where the department determines such potential eligibility
71 exists.
137.1050. 1. For the purposes of this section, the following terms shall mean:
2 (1) "Eligible credit amount", the difference between an eligible taxpayer's real
3 property tax liability on such taxpayer's homestead for a given tax year, minus the real
4 property tax liability on such homestead in the eligible taxpayer's initial credit year;
5 (2) "Eligible taxpayer", a Missouri resident who:
6 (a) Is sixty-two years of age or older;
7 (b) Is an owner of record of a homestead or has a legal or equitable interest in such
8 property as evidenced by a written instrument; and
9 (c) Is liable for the payment of real property taxes on such homestead;
10 (3) "Homestead", real property actually occupied by an eligible taxpayer as the
11 primary residence. An eligible taxpayer shall not claim more than one primary residence;
12 (4) "Initial credit year":
13 (a) In the case of a taxpayer that meets all requirements of subdivision (2) of this
14 subsection prior to the year in which a credit is authorized pursuant to subsection 2 of this
15 section, the year in which such credit is authorized;
16 (b) For all other taxpayers, the year in which the taxpayer meets all requirements of
17 subdivision (2) of this subsection.
18
19 If in any tax year subsequent to the eligible taxpayer's initial credit year the eligible taxpayer's
20 real property tax liability is lower than such liability in the initial credit year, such tax year
21 shall be considered the eligible taxpayer's initial credit year for all subsequent tax years. This
22 provision shall not apply if an eligible taxpayer's real property tax liability is lower than
23 such liability in the taxpayer's initial credit year solely due to a reduction in a property
24 tax levy made pursuant to section 321.554.
25 2. (1) Any county authorized to impose a property tax may grant a property tax credit
26 to eligible taxpayers residing in such county in an amount equal to the taxpayer's eligible
27 credit amount, provided that:
28 (a) Such county adopts an ordinance authorizing such credit; or
29 (b) a. A petition in support of a referendum on such a credit is signed by at least five
30 percent of the registered voters of such county voting in the last gubernatorial election and the
SS #2 HCS HBs 594 & 508 19
31 petition is delivered to the governing body of the county, which shall subsequently hold a
32 referendum on such credit.
33 b. The ballot of submission for the question submitted to the voters pursuant to
34 paragraph (b) of this subdivision shall be in substantially the following form:
35 Shall the County of ______ exempt senior citizens aged 62 and older from
36 increases in the property tax liability due on such senior citizens' primary
37 residence?
38 ☐ YES ☐ NO
39
40 If a majority of the votes cast on the proposal by the qualified voters voting thereon are in
41 favor of the proposal, then the credit shall be in effect.
42 (2) An ordinance adopted pursuant to paragraph (a) of subdivision (1) of this
43 subsection shall not preclude such ordinance from being amended or superseded by a petition
44 subsequently adopted pursuant to paragraph (b) of subdivision (1) of this subsection.
45 3. (1) A county granting credit pursuant to this section shall apply such credit when
46 calculating the eligible taxpayer's property tax liability for the tax year. The amount of the
47 credit shall be noted on the statement of tax due sent to the eligible taxpayer by the county
48 collector. The county governing body may adopt reasonable procedures in order to carry out
49 the purposes and intent of this section, provided that the county shall not adopt any procedure
50 that limits the definition or scope of eligible credit amount or eligible taxpayer as defined in
51 this section.
52 (2) If an eligible taxpayer makes new construction and improvements to such eligible
53 taxpayer's homestead, the real property tax liability for the taxpayer's initial credit year shall
54 be increased to reflect the real property tax liability attributable to such new construction and
55 improvements.
56 (3) If an eligible taxpayer's homestead is annexed into a taxing jurisdiction to which
57 such eligible taxpayer did not owe real property tax in the eligible taxpayer's initial credit
58 year, then the real property tax liability for the taxpayer's initial credit year shall be increased
59 to reflect the real property tax liability owed to the annexing taxing jurisdiction.
60 4. For the purposes of calculating property tax levies pursuant to section 137.073, the
61 total amount of credits authorized by a county pursuant to this section shall be considered tax
62 revenue, as such term is defined in section 137.073, actually received.
63 5. A county granting a tax credit pursuant to this section shall notify each political
64 subdivision within such county of the total credit amount applicable to such political
65 subdivision by no later than November thirtieth of each year.
143.121. 1. The Missouri adjusted gross income of a resident individual shall be the
2 taxpayer's federal adjusted gross income subject to the modifications in this section.
SS #2 HCS HBs 594 & 508 20
3 2. There shall be added to the taxpayer's federal adjusted gross income:
4 (1) The amount of any federal income tax refund received for a prior year which
5 resulted in a Missouri income tax benefit. The amount added pursuant to this subdivision
6 shall not include any amount of a federal income tax refund attributable to a tax credit
7 reducing a taxpayer's federal tax liability pursuant to Public Law 116-136 or 116-260, enacted
8 by the 116th United States Congress, for the tax year beginning on or after January 1, 2020,
9 and ending on or before December 31, 2020, and deducted from Missouri adjusted gross
10 income pursuant to section 143.171. The amount added under this subdivision shall also not
11 include any amount of a federal income tax refund attributable to a tax credit reducing a
12 taxpayer's federal tax liability under any other federal law that provides direct economic
13 impact payments to taxpayers to mitigate financial challenges related to the COVID-19
14 pandemic, and deducted from Missouri adjusted gross income under section 143.171;
15 (2) Interest on certain governmental obligations excluded from federal gross income
16 by 26 U.S.C. Section 103 of the Internal Revenue Code, as amended. The previous sentence
17 shall not apply to interest on obligations of the state of Missouri or any of its political
18 subdivisions or authorities and shall not apply to the interest described in subdivision (1) of
19 subsection 3 of this section. The amount added pursuant to this subdivision shall be reduced
20 by the amounts applicable to such interest that would have been deductible in computing the
21 taxable income of the taxpayer except only for the application of 26 U.S.C. Section 265 of the
22 Internal Revenue Code, as amended. The reduction shall only be made if it is at least five
23 hundred dollars;
24 (3) The amount of any deduction that is included in the computation of federal
25 taxable income pursuant to 26 U.S.C. Section 168 of the Internal Revenue Code as amended
26 by the Job Creation and Worker Assistance Act of 2002 to the extent the amount deducted
27 relates to property purchased on or after July 1, 2002, but before July 1, 2003, and to the
28 extent the amount deducted exceeds the amount that would have been deductible pursuant to
29 26 U.S.C. Section 168 of the Internal Revenue Code of 1986 as in effect on January 1, 2002;
30 (4) The amount of any deduction that is included in the computation of federal
31 taxable income for net operating loss allowed by 26 U.S.C. Section 172 of the Internal
32 Revenue Code of 1986, as amended, other than the deduction allowed by 26 U.S.C. Section
33 172(b)(1)(G) and 26 U.S.C. Section 172(i) of the Internal Revenue Code of 1986, as
34 amended, for a net operating loss the taxpayer claims in the tax year in which the net
35 operating loss occurred or carries forward for a period of more than twenty years and carries
36 backward for more than two years. Any amount of net operating loss taken against federal
37 taxable income but disallowed for Missouri income tax purposes pursuant to this subdivision
38 after June 18, 2002, may be carried forward and taken against any income on the Missouri
SS #2 HCS HBs 594 & 508 21
39 income tax return for a period of not more than twenty years from the year of the initial loss;
40 and
41 (5) For nonresident individuals in all taxable years ending on or after December 31,
42 2006, the amount of any property taxes paid to another state or a political subdivision of
43 another state for which a deduction was allowed on such nonresident's federal return in the
44 taxable year unless such state, political subdivision of a state, or the District of Columbia
45 allows a subtraction from income for property taxes paid to this state for purposes of
46 calculating income for the income tax for such state, political subdivision of a state, or the
47 District of Columbia;
48 (6) For all tax years beginning on or after January 1, 2018, any interest expense paid
49 or accrued in a previous taxable year, but allowed as a deduction under 26 U.S.C. Section
50 163, as amended, in the current taxable year by reason of the carryforward of disallowed
51 business interest provisions of 26 U.S.C. Section 163(j), as amended. For the purposes of this
52 subdivision, an interest expense is considered paid or accrued only in the first taxable year the
53 deduction would have been allowable under 26 U.S.C. Section 163, as amended, if the
54 limitation under 26 U.S.C. Section 163(j), as amended, did not exist.
55 3. There shall be subtracted from the taxpayer's federal adjusted gross income the
56 following amounts to the extent included in federal adjusted gross income:
57 (1) Interest received on deposits held at a federal reserve bank or interest or dividends
58 on obligations of the United States and its territories and possessions or of any authority,
59 commission or instrumentality of the United States to the extent exempt from Missouri
60 income taxes pursuant to the laws of the United States. The amount subtracted pursuant to
61 this subdivision shall be reduced by any interest on indebtedness incurred to carry the
62 described obligations or securities and by any expenses incurred in the production of interest
63 or dividend income described in this subdivision. The reduction in the previous sentence
64 shall only apply to the extent that such expenses including amortizable bond premiums are
65 deducted in determining the taxpayer's federal adjusted gross income or included in the
66 taxpayer's Missouri itemized deduction. The reduction shall only be made if the expenses
67 total at least five hundred dollars;
68 (2) The portion of any gain, from the sale or other disposition of property having a
69 higher adjusted basis to the taxpayer for Missouri income tax purposes than for federal
70 income tax purposes on December 31, 1972, that does not exceed such difference in basis. If
71 a gain is considered a long-term capital gain for federal income tax purposes, the modification
72 shall be limited to one-half of such portion of the gain;
73 (3) The amount necessary to prevent the taxation pursuant to this chapter of any
74 annuity or other amount of income or gain which was properly included in income or gain and
75 was taxed pursuant to the laws of Missouri for a taxable year prior to January 1, 1973, to the
SS #2 HCS HBs 594 & 508 22
76 taxpayer, or to a decedent by reason of whose death the taxpayer acquired the right to receive
77 the income or gain, or to a trust or estate from which the taxpayer received the income or
78 gain;
79 (4) Accumulation distributions received by a taxpayer as a beneficiary of a trust to the
80 extent that the same are included in federal adjusted gross income;
81 (5) The amount of any state income tax refund for a prior year which was included in
82 the federal adjusted gross income;
83 (6) The portion of capital gain specified in section 135.357 that would otherwise be
84 included in federal adjusted gross income;
85 (7) The amount that would have been deducted in the computation of federal taxable
86 income pursuant to 26 U.S.C. Section 168 of the Internal Revenue Code as in effect on
87 January 1, 2002, to the extent that amount relates to property purchased on or after July 1,
88 2002, but before July 1, 2003, and to the extent that amount exceeds the amount actually
89 deducted pursuant to 26 U.S.C. Section 168 of the Internal Revenue Code as amended by the
90 Job Creation and Worker Assistance Act of 2002;
91 (8) For all tax years beginning on or after January 1, 2005, the amount of any income
92 received for military service while the taxpayer serves in a combat zone which is included in
93 federal adjusted gross income and not otherwise excluded therefrom. As used in this section,
94 "combat zone" means any area which the President of the United States by Executive Order
95 designates as an area in which Armed Forces of the United States are or have engaged in
96 combat. Service is performed in a combat zone only if performed on or after the date
97 designated by the President by Executive Order as the date of the commencing of combat
98 activities in such zone, and on or before the date designated by the President by Executive
99 Order as the date of the termination of combatant activities in such zone;
100 (9) For all tax years ending on or after July 1, 2002, with respect to qualified property
101 that is sold or otherwise disposed of during a taxable year by a taxpayer and for which an
102 additional modification was made under subdivision (3) of subsection 2 of this section, the
103 amount by which additional modification made under subdivision (3) of subsection 2 of this
104 section on qualified property has not been recovered through the additional subtractions
105 provided in subdivision (7) of this subsection;
106 (10) For all tax years beginning on or after January 1, 2014, the amount of any
107 income received as payment from any program which provides compensation to agricultural
108 producers who have suffered a loss as the result of a disaster or emergency, including the:
109 (a) Livestock Forage Disaster Program;
110 (b) Livestock Indemnity Program;
111 (c) Emergency Assistance for Livestock, Honeybees, and Farm-Raised Fish;
112 (d) Emergency Conservation Program;
SS #2 HCS HBs 594 & 508 23
113 (e) Noninsured Crop Disaster Assistance Program;
114 (f) Pasture, Rangeland, Forage Pilot Insurance Program;
115 (g) Annual Forage Pilot Program;
116 (h) Livestock Risk Protection Insurance Plan;
117 (i) Livestock Gross Margin Insurance Plan;
118 (11) For all tax years beginning on or after January 1, 2018, any interest expense paid
119 or accrued in the current taxable year, but not deducted as a result of the limitation imposed
120 under 26 U.S.C. Section 163(j), as amended. For the purposes of this subdivision, an interest
121 expense is considered paid or accrued only in the first taxable year the deduction would have
122 been allowable under 26 U.S.C. Section 163, as amended, if the limitation under 26 U.S.C.
123 Section 163(j), as amended, did not exist;
124 (12) One hundred percent of any retirement benefits received by any taxpayer as a
125 result of the taxpayer's service in the Armed Forces of the United States, including reserve
126 components and the National Guard of this state, as defined in 32 U.S.C. Sections 101(3) and
127 109, and any other military force organized under the laws of this state; [and]
128 (13) For all tax years beginning on or after January 1, 2022, one hundred percent of
129 any federal, state, or local grant moneys received by the taxpayer if the grant money was
130 disbursed for the express purpose of providing or expanding access to broadband internet to
131 areas of the state deemed to be lacking such access; and
132 (14) (a) For all tax years beginning on or after January 1, 2025, one hundred
133 percent of all income reported as a capital gain for federal income tax purposes by an
134 individual subject to tax pursuant to section 143.011; and
135 (b) For all tax years beginning on or after January first of the tax year following
136 the tax year in which the top rate of tax imposed pursuant to section 143.011 is equal to
137 or less than four and one-half percent, one hundred percent of all income reported as a
138 capital gain for federal income tax purposes by an entity subject to tax pursuant to
139 section 143.071.
140 4. There shall be added to or subtracted from the taxpayer's federal adjusted gross
141 income the taxpayer's share of the Missouri fiduciary adjustment provided in section 143.351.
142 5. There shall be added to or subtracted from the taxpayer's federal adjusted gross
143 income the modifications provided in section 143.411.
144 6. In addition to the modifications to a taxpayer's federal adjusted gross income in this
145 section, to calculate Missouri adjusted gross income there shall be subtracted from the
146 taxpayer's federal adjusted gross income any gain recognized pursuant to 26 U.S.C. Section
147 1033 of the Internal Revenue Code of 1986, as amended, arising from compulsory or
148 involuntary conversion of property as a result of condemnation or the imminence thereof.
SS #2 HCS HBs 594 & 508 24
149 7. (1) As used in this subsection, "qualified health insurance premium" means the
150 amount paid during the tax year by such taxpayer for any insurance policy primarily
151 providing health care coverage for the taxpayer, the taxpayer's spouse, or the taxpayer's
152 dependents.
153 (2) In addition to the subtractions in subsection 3 of this section, one hundred percent
154 of the amount of qualified health insurance premiums shall be subtracted from the taxpayer's
155 federal adjusted gross income to the extent the amount paid for such premiums is included in
156 federal taxable income. The taxpayer shall provide the department of revenue with proof of
157 the amount of qualified health insurance premiums paid.
158 8. (1) Beginning January 1, 2014, in addition to the subtractions provided in this
159 section, one hundred percent of the cost incurred by a taxpayer for a home energy audit
160 conducted by an entity certified by the department of natural resources under section 640.153
161 or the implementation of any energy efficiency recommendations made in such an audit shall
162 be subtracted from the taxpayer's federal adjusted gross income to the extent the amount paid
163 for any such activity is included in federal taxable income. The taxpayer shall provide the
164 department of revenue with a summary of any recommendations made in a qualified home
165 energy audit, the name and certification number of the qualified home energy auditor who
166 conducted the audit, and proof of the amount paid for any activities under this subsection for
167 which a deduction is claimed. The taxpayer shall also provide a copy of the summary of any
168 recommendations made in a qualified home energy audit to the department of natural
169 resources.
170 (2) At no time shall a deduction claimed under this subsection by an individual
171 taxpayer or taxpayers filing combined returns exceed one thousand dollars per year for
172 individual taxpayers or cumulatively exceed two thousand dollars per year for taxpayers
173 filing combined returns.
174 (3) Any deduction claimed under this subsection shall be claimed for the tax year in
175 which the qualified home energy audit was conducted or in which the implementation of the
176 energy efficiency recommendations occurred. If implementation of the energy efficiency
177 recommendations occurred during more than one year, the deduction may be claimed in more
178 than one year, subject to the limitations provided under subdivision (2) of this subsection.
179 (4) A deduction shall not be claimed for any otherwise eligible activity under this
180 subsection if such activity qualified for and received any rebate or other incentive through a
181 state-sponsored energy program or through an electric corporation, gas corporation, electric
182 cooperative, or municipally owned utility.
183 9. The provisions of subsection 8 of this section shall expire on December 31, 2020.
184 10. (1) As used in this subsection, the following terms mean:
185 (a) "Beginning farmer", a taxpayer who:
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186 a. Has filed at least one but not more than ten Internal Revenue Service Schedule F
187 (Form 1040) Profit or Loss From Farming forms since turning eighteen years of age;
188 b. Is approved for a beginning farmer loan through the USDA Farm Service Agency
189 Beginning Farmer direct or guaranteed loan program;
190 c. Has a farming operation that is determined by the department of agriculture to be
191 new production agriculture but is the principal operator of a farm and has substantial farming
192 knowledge; or
193 d. Has been determined by the department of agriculture to be a qualified family
194 member;
195 (b) "Farm owner", an individual who owns farmland and disposes of or relinquishes
196 use of all or some portion of such farmland as follows:
197 a. A sale to a beginning farmer;
198 b. A lease or rental agreement not exceeding ten years with a beginning farmer; or
199 c. A crop-share arrangement not exceeding ten years with a beginning farmer;
200 (c) "Qualified family member", an individual who is related to a farm owner within
201 the fourth degree by blood, marriage, or adoption and who is purchasing or leasing or is in a
202 crop-share arrangement for land from all or a portion of such farm owner's farming operation.
203 (2) (a) In addition to all other subtractions authorized in this section, a taxpayer who
204 is a farm owner who sells all or a portion of such farmland to a beginning farmer may subtract
205 from such taxpayer's Missouri adjusted gross income an amount to the extent included in
206 federal adjusted gross income as provided in this subdivision.
207 (b) Subject to the limitations in paragraph (c) of this subdivision, the amount that may
208 be subtracted shall be equal to the portion of capital gains received from the sale of such
209 farmland that such taxpayer receives in the tax year for which such taxpayer subtracts such
210 capital gain.
211 (c) A taxpayer may subtract the following amounts and percentages per tax year in
212 total capital gains received from the sale of such farmland under this subdivision:
213 a. For the first two million dollars received, one hundred percent;
214 b. For the next one million dollars received, eighty percent;
215 c. For the next one million dollars received, sixty percent;
216 d. For the next one million dollars received, forty percent; and
217 e. For the next one million dollars received, twenty percent.
218 (d) The department of revenue shall prepare an annual report reviewing the costs and
219 benefits and containing statistical information regarding the subtraction of capital gains
220 authorized under this subdivision for the previous tax year including, but not limited to, the
221 total amount of all capital gains subtracted and the number of taxpayers subtracting such
222 capital gains. Such report shall be submitted before February first of each year to the
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223 committee on agriculture policy of the Missouri house of representatives and the committee
224 on agriculture, food production and outdoor resources of the Missouri senate, or the successor
225 committees.
226 (3) (a) In addition to all other subtractions authorized in this section, a taxpayer who
227 is a farm owner who enters a lease or rental agreement for all or a portion of such farmland
228 with a beginning farmer may subtract from such taxpayer's Missouri adjusted gross income an
229 amount to the extent included in federal adjusted gross income as provided in this
230 subdivision.
231 (b) Subject to the limitation in paragraph (c) of this subdivision, the amount that may
232 be subtracted shall be equal to the portion of cash rent income received from the lease or
233 rental of such farmland that such taxpayer receives in the tax year for which such taxpayer
234 subtracts such income.
235 (c) No taxpayer shall subtract more than twenty-five thousand dollars per tax year in
236 total cash rent income received from the lease or rental of such farmland under this
237 subdivision.
238 (4) (a) In addition to all other subtractions authorized in this section, a taxpayer who
239 is a farm owner who enters a crop-share arrangement on all or a portion of such farmland with
240 a beginning farmer may subtract from such taxpayer's Missouri adjusted gross income an
241 amount to the extent included in federal adjusted gross income as provided in this
242 subdivision.
243 (b) Subject to the limitation in paragraph (c) of this subdivision, the amount that may
244 be subtracted shall be equal to the portion of income received from the crop-share
245 arrangement on such farmland that such taxpayer receives in the tax year for which such
246 taxpayer subtracts such income.
247 (c) No taxpayer shall subtract more than twenty-five thousand dollars per tax year in
248 total income received from the lease or rental of such farmland under this subdivision.
249 (5) The department of agriculture shall, by rule, establish a process to verify that a
250 taxpayer is a beginning farmer for purposes of this section and shall provide verification to
251 the beginning farmer and farm seller of such farmer's and seller's certification and
252 qualification for the exemption provided in this subsection.
144.029. 1. There is hereby specifically exempted from the provisions of and
2 from the computation of the tax levied, assessed or payable pursuant to this chapter all
3 retail sales of diapers, incontinence products, and feminine hygiene products.
4 2. For the purposes of this section, the following terms shall mean:
5 (1) "Diapers", absorbent garments worn by infants or toddlers who are not
6 toilet-trained or by individuals who are incapable of controlling their bladder or bowel
7 movements;
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8 (2) "Feminine hygiene products", personal care products used to manage
9 menstrual flow including, but not limited to, tampons, pads, liners, and cups;
10 (3) "Incontinence products", products designed specifically for hygiene matters
11 related to urinary incontinence.
144.812. 1. For purposes of this section, the following terms shall mean:
2 (1) "Machinery and equipment used to provide broadband communications
3 service", includes, but is not limited to, wires, cables, fiber, conduits, antennas, poles,
4 switches, routers, amplifiers, rectifiers, repeaters, receivers, multiplexers, duplexers,
5 transmitters, circuit cards, insulating and protective materials and cases, power
6 equipment, backup power equipment, diagnostic equipment, storage devices, customer
7 premise equipment, modems, software, cable modem termination system components
8 and Wi-Fi equipment, and other general central office or headend and hub equipment,
9 such as channel cards, frames, and cabinets, or equipment used in successor
10 technologies, including items used to monitor, test, maintain, enable, or facilitate
11 qualifying equipment, machinery, ancillary components, appurtenances, accessories, or
12 other infrastructure that is used in whole or in part to provide broadband
13 communications service;
14 (2) "Broadband communications service", internet access as defined in 47 U.S.C.
15 Section 151, note, telecommunications service, video programming service, or any
16 combination thereof;
17 (3) "Broadband communications service provider", a person engaged in the
18 provision of broadband communications service or an affiliate of such person;
19 (4) "Person", the same meaning as such term is defined under section 144.010.
20 2. For all tax years beginning on or after January 1, 2026, in addition to the
21 exemptions granted under the provisions of section 144.030, there shall also be
22 specifically exempted from the provisions of sections 144.010 to 144.525, sections
23 144.600 to 144.746, and section 238.235; the provisions of any local sales tax law, as
24 defined in section 32.085; the computation of the tax levied, assessed, or payable under
25 sections 144.010 to 144.525, sections 144.600 to 144.746, and section 238.235; and the
26 provisions of any local sales tax law, as defined in section 32.085, all sales, purchases, or
27 use of machinery and equipment used to provide broadband communications service by
28 a broadband communications service provider.
29 3. To qualify for the exemption provided under this section, the broadband
30 communications service provider shall furnish to the seller a certificate in writing to the
31 effect that an exemption under this section is applicable to the machinery and
32 equipment used to provide broadband communications service so purchased or used.
33 The director of revenue shall permit any such broadband communications service
SS #2 HCS HBs 594 & 508 28
34 provider to enter into a direct pay agreement with the department of revenue, pursuant
35 to which such provider may pay directly to the department of revenue any applicable
36 sales and use taxes on such equipment.
37 4. No inference, implication, or presumption of legislative construction shall be
38 drawn or made by reason of the adoption of this section with respect to subdivisions (4)
39 to (6) of subsection 2 of 144.030 or the qualification for the exemptions provided therein.
40 This subsection, therefore, expresses the legislative intent that adoption of this section
41 shall have no impact on subdivisions (4) to (6) of subsection 2 of 144.030 or, as clarified
42 in those subdivisions, the application of Southwestern Bell Tel. Co. v. Director of
43 Revenue, 78 S.W.3d 763 (Mo. banc 2002) and Southwestern Bell Tel. Co. v. Director of
44 Revenue, 182 S.W.3d 226 (Mo. banc 2005).
321.552. 1. [Except in any county of the first classification with over two hundred
2 thousand inhabitants, or any county of the first classification without a charter form of
3 government and with more than seventy-three thousand seven hundred but less than seventy-
4 three thousand eight hundred inhabitants; or any county of the first classification without a
5 charter form of government and with more than one hundred eighty-four thousand but less
6 than one hundred eighty-eight thousand inhabitants; or any county with a charter form of
7 government with over one million inhabitants; or any county with a charter form of
8 government with over two hundred eighty thousand inhabitants but less than three hundred
9 thousand inhabitants,] The governing body of any ambulance or fire protection district may
10 impose a sales tax in an amount up to [one-half of] one percent on all retail sales made in such
11 ambulance or fire protection district which are subject to taxation pursuant to the provisions
12 of sections 144.010 to 144.525 provided that such sales tax shall be accompanied by a
13 reduction in the district's tax rate as defined in section 137.073. The tax authorized by this
14 section shall be in addition to any and all other sales taxes allowed by law, except that no sales
15 tax imposed pursuant to the provisions of this section shall be effective unless the governing
16 body of the ambulance or fire protection district submits to the voters of such ambulance or
17 fire protection district, at a municipal or state general, primary or special election, a proposal
18 to authorize the governing body of the ambulance or fire protection district to impose a tax
19 pursuant to this section.
20 2. The ballot of submission shall contain, but need not be limited to, the following
21 language:
22 Shall ______ (insert name of ambulance or fire protection district) impose a
23 sales tax of ______ (insert amount up to [one-half) of] one percent) for the
24 purpose of providing revenues for the operation of the ______ (insert name
25 of ambulance or fire protection district) and the total property tax levy on
26 properties in the ______ (insert name of the ambulance or fire protection
SS #2 HCS HBs 594 & 508 29
27 district) shall be reduced annually by an amount which reduces property tax
28 revenues by an amount equal to fifty percent of the previous year's revenue
29 collected from this sales tax?
30 ☐ YES ☐ NO
31 If you are in favor of the question, place an "X" in the box opposite "YES".
32 If you are opposed to the question, place an "X" in the box opposite "NO".
33 3. If a majority of the votes cast on the proposal by the qualified voters voting thereon
34 are in favor of the proposal, then the sales tax authorized in this section shall be in effect and
35 the governing body of the ambulance or fire protection district shall lower the level of its tax
36 rate by an amount which reduces property tax revenues by an amount equal to fifty percent of
37 the amount of sales tax collected in the preceding year. If a majority of the votes cast by the
38 qualified voters voting are opposed to the proposal, then the governing body of the ambulance
39 or fire protection district shall not impose the sales tax authorized in this section unless and
40 until the governing body of such ambulance or fire protection district resubmits a proposal to
41 authorize the governing body of the ambulance or fire protection district to impose the sales
42 tax authorized by this section and such proposal is approved by a majority of the qualified
43 voters voting thereon.
44 4. All revenue received by a district from the tax authorized pursuant to this section
45 shall be deposited in a special trust fund, and be used solely for the purposes specified in the
46 proposal submitted pursuant to this section for so long as the tax shall remain in effect.
47 5. All sales taxes collected by the director of revenue pursuant to this section, less one
48 percent for cost of collection which shall be deposited in the state's general revenue fund after
49 payment of premiums for surety bonds as provided in section 32.087, shall be deposited in a
50 special trust fund, which is hereby created, to be known as the "Ambulance or Fire Protection
51 District Sales Tax Trust Fund". The moneys in the ambulance or fire protection district sales
52 tax trust fund shall not be deemed to be state funds and shall not be commingled with any
53 funds of the state. The director of revenue shall keep accurate records of the amount of
54 money in the trust and the amount collected in each district imposing a sales tax pursuant to
55 this section, and the records shall be open to inspection by officers of the county and to the
56 public. Not later than the tenth day of each month the director of revenue shall distribute all
57 moneys deposited in the trust fund during the preceding month to the governing body of the
58 district which levied the tax; such funds shall be deposited with the board treasurer of each
59 such district.
60 6. The director of revenue may make refunds from the amounts in the trust fund and
61 credit any district for erroneous payments and overpayments made, and may redeem
62 dishonored checks and drafts deposited to the credit of such district. If any district abolishes
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63 the tax, the district shall notify the director of revenue of the action at least ninety days prior
64 to the effective date of the repeal and the director of revenue may order retention in the trust
65 fund, for a period of one year, of two percent of the amount collected after receipt of such
66 notice to cover possible refunds or overpayment of the tax and to redeem dishonored checks
67 and drafts deposited to the credit of such accounts. After one year has elapsed after the
68 effective date of abolition of the tax in such district, the director of revenue shall remit the
69 balance in the account to the district and close the account of that district. The director of
70 revenue shall notify each district of each instance of any amount refunded or any check
71 redeemed from receipts due the district.
72 7. Except as modified in this section, all provisions of sections 32.085 and 32.087
73 shall apply to the tax imposed pursuant to this section.
321.554. 1. [Except in any county of the first classification with more than two
2 hundred forty thousand three hundred but less than two hundred forty thousand four hundred
3 inhabitants, or any county of the first classification with more than seventy-three thousand
4 seven hundred but less than seventy-three thousand eight hundred inhabitants, or any county
5 of the first classification with more than one hundred eighty-four thousand but less than one
6 hundred eighty-eight thousand inhabitants, or any county with a charter form of government
7 and with more than one million inhabitants, or any county with a charter form of government
8 and with more than two hundred fifty thousand but less than three hundred fifty thousand
9 inhabitants,] When the revenue from the ambulance or fire protection district sales tax is
10 collected for distribution pursuant to section 321.552, the board of the ambulance or fire
11 protection district, after determining its budget for the year pursuant to section 67.010 and the
12 rate of levy needed to produce the required revenue and after making any other adjustments to
13 the levy that may be required by any other law, shall reduce the total operating levy of the
14 district in an amount sufficient to decrease the revenue it would have received therefrom by
15 an amount equal to fifty percent of the previous fiscal year's sales tax receipts. Loss of
16 revenue due to a decrease in the assessed valuation of real property located within the
17 ambulance or fire protection district as a result of general reassessment and from state-
18 assessed railroad and utility distributable property based upon the previous fiscal year's
19 receipts shall be considered in lowering the rate of levy to comply with this section in the year
20 of general reassessment and in each subsequent year. In the event that in the immediately
21 preceding year the ambulance or fire protection district actually received more or less sales
22 tax revenue than estimated, the ambulance or fire protection district board may adjust its
23 operating levy for the current year to reflect such increase or decrease. The director of
24 revenue shall certify the amount payable from the ambulance or fire protection district sales
25 tax trust fund to the general revenue fund to the state treasurer.
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26 2. Except that, in the first year in which any sales tax is collected pursuant to section
27 321.552, any taxing authority subject to this section shall not reduce the tax rate as defined in
28 section 137.073.
29 3. In a year of general reassessment, as defined by section 137.073, or assessment
30 maintenance as defined by section 137.115 in which an ambulance or fire protection district
31 in reliance upon the information then available to it relating to the total assessed valuation of
32 such ambulance or fire protection district revises its property tax levy pursuant to section
33 137.073 or 137.115, and it is subsequently determined by decisions of the state tax
34 commission or a court pursuant to sections 138.430 to 138.433 or due to clerical errors or
35 corrections in the calculation or recordation of assessed valuations that the assessed valuation
36 of such ambulance or fire protection district has been changed, and but for such change the
37 ambulance or fire protection district would have adopted a different levy on the date of its
38 original action, then the ambulance or fire protection district may adjust its levy to an amount
39 to reflect such change in assessed valuation, including, if necessary, a change in the levy
40 reduction required by this section to the amount it would have levied had the correct assessed
41 valuation been known to it on the date of its original action, provided:
42 (1) The ambulance or fire protection district first levies the maximum levy allowed
43 without a vote of the people by Article X, Section 11(b) of the Constitution; and
44 (2) The ambulance or fire protection district first adopts the tax rate ceiling otherwise
45 authorized by other laws of this state; and
46 (3) The levy adjustment or reduction may include a one-time correction to recoup lost
47 revenues the ambulance or fire protection district was entitled to receive during the prior year.
321.556. 1. [Except in any county of the first classification with more than two
2 hundred forty thousand three hundred but less than two hundred forty thousand four hundred
3 inhabitants, or any county of the first classification with more than seventy-three thousand
4 seven hundred but less than seventy-three thousand eight hundred inhabitants, or any county
5 of the first classification with more than one hundred eighty-four thousand but less than one
6 hundred eighty-eight thousand inhabitants, or any county with a charter form of government
7 and with more than one million inhabitants, or any county with a charter form of government
8 and with more than two hundred fifty thousand but less than three hundred fifty thousand
9 inhabitants,] The governing body of any ambulance or fire protection district, when presented
10 with a petition signed by at least twenty percent of the registered voters in the ambulance or
11 fire protection district that voted in the last gubernatorial election, calling for an election to
12 repeal the tax pursuant to section 321.552, shall submit the question to the voters using the
13 same procedure by which the imposition of the tax was voted. The ballot of submission shall
14 be in substantially the following form:
SS #2 HCS HBs 594 & 508 32
15 Shall ______ (insert name of ambulance or fire protection district) repeal
16 the ______ (insert amount up to one-half) of one percent sales tax now in
17 effect in the ______ (insert name of ambulance or fire protection district)
18 and reestablish the property tax levy in the district to the rate in existence
19 prior to the enactment of the sales tax?
20 ☐ YES ☐ NO
21 If you are in favor of the question, place an "X" in the box opposite "Yes".
22 If you are opposed to the question, place an "X" in the box opposite "No".
23 2. If a majority of the votes cast on the proposal by the qualified voters of the district
24 voting thereon are in favor of repeal, that repeal shall become effective December thirty-first
25 of the calendar year in which such repeal was approved.
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