Missouri HJR 125: Proposes an amendment to the constitution of Missouri to allow political subdivisions to increase the rate or the purpose of local sales taxes upon approval by the voters

Bill Text

SECOND REGULAR SESSION
HOUSE JOINT
RESOLUTION NO. 125
103RD GENERAL ASSEMBLY
INTRODUCED BY REPRESENTATIVE IRWIN.
4100H.01I JOSEPH ENGLER, Chief Clerk
JOINT RESOLUTION
Submitting to the qualified voters of Missouri an amendment repealing Sections 1 and 22 of
Article X of the Constitution of Missouri, and adopting two new sections in lieu
thereof relating to local sales taxes.
Be it resolved by the House of Representatives, the Senate concurring therein:
That at the next general election to be held in the state of Missouri, on Tuesday next
2 following the first Monday in November, 2026, or at a special election to be called by the
3 governor for that purpose, there is hereby submitted to the qualified voters of this state, for
4 adoption or rejection, the following amendment to Article X of the Constitution of the state of
5 Missouri:
Section A. Sections 1 and 22, Article X, Constitution of Missouri, are repealed and
2 two new sections adopted in lieu thereof, to be known as Sections 1 and 22, to read as
3 follows:
Section 1. The taxing power may be exercised by:
2 (1) The general assembly for state purposes[, and by];
3 (2) Any political subdivision granted the power to tax by this constitution or by
4 the general assembly, subject to the provisions of subsection 3 of Section 22 of this
5 article; and
6 (3) Counties and other political subdivisions under power granted to them by the
7 general assembly for county, municipal, and other corporate purposes.
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.

Section 22. [(a)] 1. Counties and other political subdivisions are hereby prohibited
2 from levying any tax, license, or fees[,] not authorized by law, charter, or self-enforcing
3 provisions of the constitution when this section is adopted or from increasing the current levy
4 of an existing tax, license,or fees[,] above that current levy authorized by law or charter when
5 this section is adopted without the approval of the required majority of the qualified voters of
6 that county or other political subdivision voting thereon. If the definition of the base of an
7 existing tax, license, or fees[,] is broadened, the maximum authorized current levy of taxation
8 on the new base in each county or other political subdivision shall be reduced to yield the
9 same estimated gross revenue as on the prior base. If the assessed valuation of property as
10 finally equalized, excluding the value of new construction and improvements, increases by a
11 larger percentage than the increase in the general price level from the previous year, the
12 maximum authorized current levy applied thereto in each county or other political subdivision
13 shall be reduced to yield the same gross revenue from existing property, adjusted for changes
14 in the general price level, as could have been collected at the existing authorized levy on the
15 prior assessed value.
16 [(b)] 2. The limitations of this section shall not apply to taxes imposed for the
17 payment of principal and interest on bonds or other evidence of indebtedness or for the
18 payment of assessments on contract obligations in anticipation of which bonds are issued
19 which were authorized prior to the effective date of this section.
20 3. (1) Beginning in 2027, a political subdivision granted the power to tax by this
21 constitution or by the general assembly may increase any sales tax adopted by such
22 political subdivision without an authorization by the general assembly for such increase
23 as follows:
24 (a) Such increase shall not become effective unless the governing body of the
25 county or city submits to the voters of the political subdivision at a state primary or
26 general election a proposal to authorize the governing body of the political subdivision
27 to increase a sales tax under this section;
28 (b) The question submitted shall describe the sales tax purpose, existing
29 percentage, and proposed percentage and shall be in substantially the following form:
30 "Shall ______ (insert political subdivision name) increase the ______ (insert sales tax
31 name) imposed for ______ (insert sales tax purpose) from ______ (insert existing
32 percentage) percent to ______ (insert proposed percentage) percent?"; and
33 (c) If a majority of the votes cast on the question by the qualified voters voting
34 thereon are in favor of the question, the increase shall become effective on the first day
35 of the calendar quarter following the calendar quarter in which the election was held. If
36 a majority of the votes cast on the question by the qualified voters voting thereon are
37 opposed to the question, the governing body of the political subdivision shall have no
HJR 125 2

38 power to increase the tax as authorized by this subsection unless and until the governing
39 body of the political subdivision again submits