SB 0494 Authorizes county option sales tax on phosphorus-containing products for wastewater treatment purposes
LR Number:S0072.02I Fiscal Note:0072-02
Committee:Commerce and Environment
Last Action:03/23/99 - Hearing Conducted S Commerce & Environment Journal page:
Effective Date:August 28, 1999
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Current Bill Summary

SB 494 - This act authorizes an optional county tax on the sale of non-agricultural products containing phosphorus at the retail level. Any county, by majority vote of the county, may levy up to a one percent sales tax at retail on all products containing at least 0.1% elemental phosphorus by weight, except that fertilizers used for agricultural production are exempted.

A county shall use the funds for wastewater treatment or water pollution abatement. The funds may be used as matching funds for obtaining any grants or loans administered by the Clean Water Commission pursuant to chapter 644, RSMo.

Revenues collected by the Director of Revenue on behalf of a county shall be placed in a separate fund and returned each month to the county where collected.