SB 834 - This act allows St. Louis County, upon approval by the county's voters, to impose a sales tax of up to one-half of one percent on all retail sales in unincorporated areas of the county for the purpose of providing law enforcement services to the county. The sales tax must be deposited into the "County Law Enforcement Sales Tax Trust Fund". One percent of the money collected must be deposited in the state's general revenue for the cost of collection. This act provides procedures in the case of overpayment and abolishment of the tax.
This act is similar to a provision in HCS/SB 221 (2015), HCS/HB 812 (2015) and HCS/SS/SCS/SB 115 (2015).