CCS SB 233 -- LOCAL TAXES

This bill authorizes local taxes to fund various local services.
In its main provisions, the bill:

(1)  Establishes the Children's Services Protection Act which
requires any city or county that has levied a sales tax for
providing services to children in need to reimburse the community
children's services fund the amount of tax revenue that is used
for or diverted to any tax increment financing project approved
or adopted after August 28, 2007;

(2)  Authorizes the county governing body to have exclusive
control over the expenditures and operation of a regional
recreational district when the district is located only in that
county on land owned solely by the county.  Currently, this will
only affect Boone County;

(3)  Authorizes Perry County to impose, upon voter approval, a
sales tax of up to .25% to equally fund senior services and youth
programs;

(4)  Authorizes the City of Gladstone to impose, upon voter
approval, a transient guest tax of up to 5% on hotel and motel
rooms to be used for the promotion of tourism;

(5)  Authorizes the City of Independence to impose, upon voter
approval, a sales tax of up to 1% of gross retail receipts to be
used for funding police services provided by the municipal police
department; and

(6)  Specifies that any plan for an industrial development
project in Boone County approved after May 15, 2005, must
disburse any reimbursements in excess of the actual costs to each
affected taxing entity in proportion to the current ad valorem
tax levy of each affected taxing entity, not just the entities in
current law.

Missouri House of Representatives
94th General Assembly, 1st Regular Session
Last Updated July 25, 2007 at 11:21 am