COMMITTEE ON LEGISLATIVE RESEARCH

OVERSIGHT DIVISION

FISCAL NOTE

L.R. No.:         5091-01

Bill No.:          HB 2150

Subject:           County Public Safety: Sales Tax

Type:              Original

Date:               February 26, 2008

Bill Summary:            Authorizes any county to impose a sales tax for public safety purposes upon voter approval.

FISCAL SUMMARY

Numbers within parentheses: ( ) indicate costs or losses.

This fiscal note contains 5 pages.

☐ Estimated Total Net Effect on All funds expected to exceed $100,000 savings or (cost).

☐ Estimated Net Effect on General Revenue Fund expected to exceed $100,000 (cost).

FISCAL ANALYSIS

ASSUMPTION

Officials of the Department of Revenue - Sales Tax Division assume no fiscal impact to the department.

Officials of the Boone County Sheriff’s Department assume this proposal would have no fiscal impact to their county. Officials assume if a sales tax were passed then the county would have fiscal impact.

Oversight assumes this proposal is enabling legislation and would have no fiscal impact unless the governing body would request the voters of their county to approve the imposition of a sales tax. Should voters approve the imposition of a sales tax the county could expect revenue to be generated from the sales tax, and there would be the costs of providing public safety programs. Oversight assumes the Department of Revenue would collect the sales tax and retain a 1% collection fee which would be deposited into the State’s General Revenue Fund.

Oversight assumes the annual public safety fund balance would be either a positive unknown or a zero.

Oversight has no way to determine if any county would receive voter approval to impose a public safety sales tax; therefore, for the purposes of this fiscal note fiscal impact will be shown as zero.

FISCAL IMPACT - Small Business

If voters were to approve the imposition of a county wide sales tax for public safety purposes, small businesses located within that county could expect to collect, administer, and pay the sales tax. Oversight assumes this proposal is permissive.

FISCAL DESCRIPTION

The proposed legislation appears to have no fiscal impact.

This legislation is not federally mandated, would not duplicate any other program and would not require additional capital improvements or rental space.

SOURCES OF INFORMATION

Department of Revenue - Sales Tax Division

Boone County Sheriff

NOT RESPONDING

County Commissions of :

Boone

Butler

Callaway

Cass

Clay

Cole

Cooper

Franklin

Greene

Jefferson

Johnson

Laclede

Lawrence

Lafayette

Lincoln

Marion

NOT RESPONDING (continued)

Miller

Nodaway

Pemiscot

Platte

Pulaski

St. Francois

Sullivan

Taney

Texas

Warren

Webster

County Sheriff of :

Buchanan

Clark

Greene

Jackson

Platte

St. Louis

County Fire Protection Districts:

Boone

Central County Fire and Rescue

Creve Coeur

Desoto Rural

Hawk Point

Hillsboro

Lake Saint Louis

Mehlville

Nixa

                                                                                                Mickey Wilson, CPA

                                                                                                Director

                                                                                                February 26, 2008