This Fiscal Note is not an official copy and should not be quoted or cited.
Fiscal Note - SB 0293 - Increases authorization for county law enforcement sales tax from one-half of one percent to one percent
SB 293 - Fiscal Note

COMMITTEE ON LEGISLATIVE RESEARCH

OVERSIGHT DIVISION

FISCAL NOTE

L.R. NO.: 1285-01

BILL NO.: SB 293

SUBJECT: Counties; Law Enforcement Officers and Agencies; Taxation and Revenue

TYPE: Original

DATE: February 12, 1999


FISCAL SUMMARY

ESTIMATED NET EFFECT ON STATE FUNDS

FUND AFFECTED FY 2000 FY 2001 FY 2002
General Revenue $0 to unknown $0 to unknown $0 to unknown
Total Estimated

Net Effect on All

State Funds

$0 to unknown $0 to unknown $0 to unknown



ESTIMATED NET EFFECT ON FEDERAL FUNDS

FUND AFFECTED FY 2000 FY 2001 FY 2002
Total Estimated

Net Effect on All

Federal Funds

$0 $0 $0



ESTIMATED NET EFFECT ON LOCAL FUNDS

FUND AFFECTED FY 2000 FY 2001 FY 2002
Local Government* $0 $0 $0

*This proposal is permissive. Voter approval would be required before fiscal impact would be realized.

Numbers within parentheses: ( ) indicate costs or losses

This fiscal note contains 3 pages.

FISCAL ANALYSIS

ASSUMPTION

Officials of the Department of Revenue (DOR) state this legislation increases the sales tax rate that a county can levy for county law enforcement from one-half to one percent. DOR staff state this proposal would not fiscally impact their agency.

Officials of the Jefferson County Sheriff Department and the Missouri Sheriff's Association state this proposal would not fiscally impact their agencies.

Oversight assumes that this proposal is permissive. Voter approval is required before any county governing body would be authorized to increase the sales tax rate for county law enforcement. However, there would be fiscal impact if the governing body of a county would seek and receive voter approval to increase the sales tax rate for county law enforcement to one percent. There also would be a positive unknown revenue impact to General Revenue for the 1% collection fee by DOR.

FISCAL IMPACT - State Government FY 2000 FY 2001 FY 2002
(10 Mo.)
GENERAL REVENUE FUND
Income to General Revenue Fund
1 % Collection Fee $0 $0 $0
to to to
unknown unknown unknown
FISCAL IMPACT - Local Government FY 2000 FY 2001 FY 2002
(10 Mo.)
This proposal is permissive, however there would be fiscal impact if the governing body of a county would seek and receive voter approval to increase the sales tax rate for county law enforcement. There would be income which would be earmarked for providing law enforcement services.
FISCAL IMPACT - Small Business
No direct fiscal impact to small businesses would be expected as a result of this proposal.




DESCRIPTION

This act increases the rate for which a county is authorized to impose a local sales tax for law enforcement purposes from the current one-half of one percent to one percent.

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

Missouri Sheriff's Association

Jefferson County Sheriff Department



Jeanne Jarrett, CPA

Director

February 12, 1999