SS#2/SCS/HB 199 - This act modifies provisions relating to political subdivisions. CONSTRUCTION BY POLITICAL SUBDIVISIONS (Sections 8.690, 67.5050, and 67.5060) This act repeals the September 1, 2026, expiration dates of the authority for political subdivisions to use the construction manager-at-risk and design-build methods for certain construction projects. (Sections 8.690, 67.5050, and 67.5060) These provisions are identical to HCS/HBs 513, 413, & 536 (2025) and to provisions in SS#2/SCS/SB 10 (2025). PUBLISHING OF COUNTY FINANCIAL STATEMENTS (Sections 50.815, 50.820, 50.800, & 50.810) This act changes the date counties shall prepare and publish their financial statements from the first Monday in March to June 30th of each year. Additionally, the county treasurer shall not pay the county commission until notice is received from the State Auditor that the county's financial statement has been published in a newspaper after the first day of July. This act also requires second, third, and fourth class counties to produce and publish a county annual financial statement in the same manner as counties of the first classification. The financial statement shall include the name, office, and current gross annual salary of each elected or appointed county official. The county clerk or other county officer preparing the financial statement shall provide an electronic copy of the data used to create the financial statement without charge to the newspaper requesting the data. Finally, the newspaper publishing the financial statement shall charge and receive no more than its regular local classified advertising rate as published 30 days before the publication of the financial statement. These provisions are identical to provisions in SB 2 (2025), HCS/HB 119 (2025), SCS/HB 352 (2025), HCS/HB 532 (2025), SB 1362 (2024), HB 2571 (2024), HS/HCS/SB 1363 (2024), CCS/SS/SCS/HB 1606 (2022), SB 845 (2022), and SB 1191 (2022), and are substantially similar to SB 1541 (2022) and HB 381 (2021). CORONERS (Sections 58.030, 58.095, 58.097, 58.200, 58.208, 193.145, and 193.265) This act prohibits a person from filing a declaration of candidacy for the office of coroner unless such person provides evidence of complection of a certificate to do death investigations, as described in the act. (Section 58.030) Current law requires $1,000 of a coroner's salary to be paid only if the coroner has completed at least twenty hours of classroom instruction each calendar year, as provided by the Missouri Coroners' and Medical Examiners' Association. This act applies such provision to deputy coroners and assistants, and provides that the training may be presented by a state- or nationally-recognized and accredited credentialing organization. Additionally, the act repeals a provision allowing coroners in non-charter counties to receive additional compensation for any month during which investigations are performed for three or more decedents in the same incident. (Section 58.095) The act provides training standards for the mandatory training required of elected and appointed coroners, deputy coroners, and assistants. (Section 58.097) Current law provides that, when the office of the sheriff is vacant, the county coroner is authorized to perform all the duties of the sheriff, until another sheriff is appointed. This act provides that if the coroner becomes acting sheriff and the sheriff is no longer receiving the sheriff's salary, the coroner may be paid, in addition to the coroner's salary, the difference between the salaries of the sheriff and coroner so that the coroner receives the equivalent of the sheriff's salary while serving as acting sheriff. (Section 58.200) This provision is identical to a provision in SS/SB 1 (2025), SB 1363 (2024), CCS/SS/SCS/HB 1606 (2022), SB 1085 (2022), and HB 2175 (2022). Current law provides for the appropriate uses of a $1 fee charged for the issuance of a death certificate. This act adds to such uses the reimbursement of expenses incurred for training attendance and for equipment, construction and maintenance. The act also authorizes a professional association of county coroners to establish a grant program to provide a procedure for the coroner's office in second, third, and fourth class counties to apply for an award of money for training attendance and for equipment, construction and maintenance. Such award shall not exceed $5,000 per county annually. (Section 58.208) Finally, the act repeals provisions relating to the Coroner Standards and Training Commission and the Missouri Coroners' and Medical Examiners' Association. (Sections 58.035 and 58.096) These provisions are identical to HB 1122 (2025). COUNTY PLANNING BOARDS (Section 64.231) Current law requires a county planning board to publish a notice of public hearing in at least two conspicuous places in each township prior to adopting a master plan. This act repeals such requirement and instead requires the notice of hearing to be posted on the county's website. (Section 64.231) This provision is identical to a provision in SCS/HB 233 (2025) and HCS/HB 532 (2025). NUISANCE ACTIONS (Sections 67.399, 67.452, 82.1025 to 82.1031) This act authorizes St. Louis County and any municipality located within St. Louis County to enact ordinances to provide for the building official of the county to petition the circuit court for the appointment of a receiver to rehabilitate, demolish, or sell a nuisance building or structure. (Section 67.399) This act also allows the owner of a property located within one thousand two hundred feet of an alleged nuisance property located in St. Louis County or any municipality located within St. Louis County to bring a nuisance action against the offending property owner for damages caused by the nuisance. The property owner or a neighborhood organization may bring injunctive action to abate a nuisance, as described in the act. The act specifies notice requirements for the actions, provides for the proceedings to be expedited, details a prima facie showing for injunctive relief and prohibits jury trials in the actions, provides for attorneys' fees and expenses, specifies that these provisions do not abrogate other legal rights or remedies or grant standing to challenge zoning laws, and provides for an affirmative defense that the property is in compliance with an order of certain government entities specified in the act. (Section 67.452) Additionally, current law provides for procedures for bringing a nuisance action in the cities of St. Louis and Kansas City. This act applies such provisions to the cities of Springfield and St. Joseph. The act also provides that such actions for injunctive relief shall be heard by the court without a jury. Current law also provides for an award of attorney fees and expenses for property owners who prevail in a nuisance action against the owner of commercial or industrial property. This act allows for such award regardless of the type of property owner an action is brought against. (Sections 82.1025 to 82.1031) These provisions are identical to HB 739 (2025) and HB 1258 (2025), and to provisions in SCS/SB 388 (2025), SCS/HB 352 (2025), HCS/HB 716 (2025). NEIGHBORHOOD IMPROVEMENT DISTRICTS (Section 67.453) Current law allows neighborhood improvement districts to undertake certain improvements, including to improve dikes, levees and other flood control works, gates, lift stations, bridges and streets. This act provides that such project may also include river and creek bank erosion mitigation projects, regardless of whether or not such projects confer a benefit solely to private property owners. (Section 67.543) This provision is identical to SB 613 (2025) and to a provision in SCS/HB 643 (2025). LAW ENFORCEMENT SALES TAXES (Sections 67.547 and 67.582) Current law limits the aggregate amount of sales tax levied by a county pursuant to the County Sales Tax Act to 1%. This act increases such limit to 1.5% for Ozark County, provided that any tax in excess of 1% is levied for the purpose of providing law enforcement services, and provides that any sales tax levy approved during the November 8, 2022, general election shall be deemed to be in compliance with state law if the aggregate amount of sales tax levied pursuant to the County Sales Tax Act is not in excess of 1.5%. (Section 67.547) Current law authorizes certain counties to levy a sales tax for the purpose of providing law enforcement services to such county, with the rate not to exceed 0.5%. This act authorizes such levy not to exceed 1%. (Section 67.582) These provisions are identical to SB 547 (2025) and to provisions in SS#2/HCS/HBs 594 & 508 (2025) and SCS/HCS/HB 643 (2025), and are substantially similar to HB 66 (2025), HCS/HB 2077 (2024), SB 550 (2023), and HB 872 (2023), and to provisions in SCS/SB 1091 (2024). HOSPITAL SERVICES SALES TAX (Section 67.597) This act authorizes Bates County to impose a sales tax not to exceed 1% for the purposes of supporting the operations of hospital services in the county. (Section 67.597) This provision is identical to SB 492 (2025), HB 727 (2025), SB 1484 (2024) and HB 2731 (2024), and to a provision in SCS/HB 643 (2025), HB 330 (2025), HCS/HB 532 (2025), SCS/SB 1091 (2024), and SCS/HCS/HB 1564 (2024). CLAY COUNTY SPORTS COMPLEX AUTHORITY (Section 67.646) This act authorizes Clay County to establish a county sports complex authority for the purpose of developing, maintaining, or maintaining sports, convention, exhibition, or trade facilities. The authority shall consist of five commissioners to be appointed by the Governor from a panel of nine candidates submitted by the county commission. Commissioners shall serve five year terms, as described in the act. The authority shall have the same powers as other county sports complex authorities as provided in current law. The county is authorized to establish a Convention and Sports Complex Fund, which shall be separate from the general funds of the county. The General Assembly may annually appropriate an amount not to exceed $3 million into the fund, provided that the county or the authority has entered into a contract or lease with a professional sports team on or after January 1, 2026. In order to receive appropriations of state money pursuant to the act, the county shall enact ordinances for the purchase of goods and services and for construction of capital improvements administered by the authority, and shall commence paying into the fund an amount sufficient for the county to contribute at lease $3 million per calendar year. In no case shall appropriations of state money exceed the amounts contributed by the county into the fund. The county shall submit an annual report to the General Assembly, as provided in the act. (Section 67.646) This provision is identical to SCS/SBs 710 & 713 (2025) and HB 1491 (2025), and to a provision in SS/SCS/SB 80 (2025). ST. CHARLES COUNTY CONVENTION AND SPORTS FACILITY AUTHORITY (Section 67.1157) Current law authorizes St. Charles County to establish the St. Charles County Convention and Sports Facilities Authority for the purpose of constructing, operating and maintaining convention, visitor, and sports facilities . This act authorizes the authority to designate a project area for the acquisition, planning, construction, equipping, operation, maintenance, repair, extension, and improvement of a regional sports facility intended to provide year-round sports opportunities and draw participants from outside of the state. Project areas designated by the authority shall be eligible to receive fifty percent of the incremental increase in state general revenue sales taxes generated by activity located within the project area. A project area shall not be eligible for such new state revenues unless the authority imposes the maximum transient guest tax rate allowable by current law. The Department of Economic Development and the Commissioner of the Office of Administration shall jointly evaluate applications for new state revenues, and such revenues shall not be distributed until certain conditions are met, as described in the act. The total amount of new state revenues that may be appropriated pursuant to the act in any given year shall not exceed $10 million, and no single project shall receive an annual appropriation in excess of $5 million. (Section 67.1157) This provision is identical to SB 676 (2025) and HB 1229 (2025), and to a provision in SS/SCS/SB 80 (2025) and SCS/HB 643 (2025). TRANSIENT GUEST TAXES (Sections 67.1366 and 67.1367) Current law authorizes certain cities to impose a transient guest tax for the purpose of funding the promotion, operation, and development of tourism. This act also allows the proceeds from such tax to be used for the operating costs of a community center. (Section 67.1366) This provision is identical to SB 510 (2025), HB 687 (2025), HB 699 (2025), and SB 1488 (2024), and to a provision in SS#2/HCS/HBs 594 & 508 (2025), HCS/HB 532 (2025), and SCS/HCS/HB 1564 (2024). This act adds the counties of Ste. Genevieve and Perry to the list of counties authorized to impose a transient guest tax for the promotion of tourism. (Section 67.1367) This provision is identical to SB 169 (2025) and to a provision in SS#2/HCS/HBs 594 & 508 (2025) and SCS/HB 643 (2025), and is substantially similar to HB 2784 (2024) and to a provision in HCS/HB 532 (2025). COMMUNITY IMPROVEMENT DISTRICTS (Sections 67.1421, 67.1461, and 67.1505) Current law requires a petition for the creation of a community improvement district to be signed by more than fifty percent of all owners of real property within the boundaries of a district. This act provides that such requirement shall not apply if the district is to be designated as an entertainment district. An "entertainment district" is defined as an area located in the city of St. Louis, within the area locally known as the city's downtown or central business district, which contains a minimum of one hundred acres and a combination of entertainment venues, including, but not limited to, arenas, amusement centers, auditoriums, athletic facilities, bars, hotels, concert halls, convention facilities, music venues, nightclubs, restaurants, and other entertainment facilities. (Section 67.1421) The act provides that any district which is an entertainment district shall have the power to hire and train public safety personnel to enforce the laws of the state, municipality, and the district, including laws relating to curfews, unaccompanied minors, public spaces, the operation of motor vehicles, and other public safety matters. Entertainment districts shall not have the power to impose any tax. (Section 67.1461) Finally, the act authorizes the various state departments to expend funds for the purpose of promoting, developing, and supporting entertainment tourism, as such term is defined in the act, within any entertainment district, and for which application is made and approved by the Department no later than August 28, 2027. Any annual expenditure by a department for entertainment tourism shall be limited to a portion of tax revenues derived directly or indirectly from any such promotion, development, and support of entertainment tourism supported by such annual expenditure within the designated entertainment district, as stated in an agreement entered into between the district and the department. The term of state appropriations under any such agreement shall not exceed twenty-seven years, and the annual amount of the state appropriation authorized under the act shall not exceed $2.5 million per year for any fiscal year ending on or before June 30, 2031, and $4.5 million per year for any fiscal year thereafter. No such appropriation shall be made prior to July 1, 2026. Any promotion, development, and support of entertainment tourism shall be determined to produce a positive net fiscal impact for the state over the term of the agreement, with such public or private assurances as the Department may reasonably require. The Department of Economic Development shall make an annual report to the Governor and the General Assembly within ninety days of the end of each fiscal year detailing whether such promotion, development, and support of entertainment tourism produced a positive net fiscal impact for the state in the prior fiscal year and projecting the overall net fiscal impact to the state over the term of such agreement. (Section 67.1505) These provisions are identical to SCS/SB 782 (2025) and HCS/HBs 1524 & 1580 (2025), and to provisions in SCS/HB 643 (2025). SPECIAL ASSESSMENT EXEMPTIONS (Sections 67.1521, 238.230, and 238.232) Current law authorizes community improvement districts and transportation development districts to levy special assessments within the district for the purpose of funding projects completed by the district. This act exempts tax-exempt entities from such special assessments. These provisions are identical to HB 660 (2025) and to provisions in HCS/HB 119 (2025). THEATER, CULTURAL ARTS, AND ENTERTAINMENT DISTRICTS (Sections 67.2500 and 311.084) Current law authorizes certain counties to establish a theater, cultural arts, and entertainment district. This act adds counties that border the Lake of the Ozarks to the list of counties authorized to establish such districts. (Section 67.2500) Additionally, this act authorizes the city of Lake Ozark to establish an entertainment district in which licensed establishments may sell intoxicating liquor by the drink for consumption within the entertainment district during certain hours as provided in the act. Establishments shall apply for an7 entertainment district special license and shall pay an annual license fee of $300. A holder of an entertainment district special license shall be solely responsible for alcohol violations occurring at its establishment and in any common areas.(Section 311.084) These provisions are identical to provisions in SCS/HCS/HB 643 (2025) and are substantially similar to SB 482 (2025) and SB 1431 (2024), and to provisions in HB 2068 (2024) and HB 2348 (2024). WATERWAYS AND PORTS TRUST FUND (Section 68.080) This act requires that a Missouri port authority have requested funds for statutorily permitted port purposes before funds may be withdrawn from the Waterways and Ports Trust Fund. The act also specifies that port projects located on land owned by the City of St. Louis and managed by a Missouri port authority, or within an adjacent waterway, may be eligible for an appropriation from the fund, provided the other conditions of the fund are met. This provision is identical to SB 125 (2025), HB 685 (2025), HB 928 (2025), and SCS/SB 1263 (2024), and to a provision in SS/SB 120 (2025), SCS/SB 715 (2025), SCS/HCS/HB 572 (2025), and SCS/HCS/HB 1346 (2025), and is similar to HB 2216 (2024) and HCS/HB 2352 (2024). CITY WATER PROJECTS (Section 77.150) Current law authorizes third class cities to acquire any real and personal property as may be necessary for the purpose of the construction of dams, lake and flood protection systems, bathhouses, therapeutic bathhouses, mineral water vending houses, and for the laying of pipelines for the distribution of mineral waters, provided that such properties shall be acquired, constructed, and maintained and operated without increasing the indebtedness of such city and shall not be paid for, maintained, or operated by taxes. This act repeals the prohibition on the use of indebtedness or taxes for the construction and operation of such projects. This provision is identical to SB 776 (2025) and HB 1534 (2025), and to a provision in HB 627 (2025). LOCAL BOARD RESIDENCY REQUIREMENTS (Section 79.235) This act provides that, for any fourth class city with fewer than 3,000 inhabitants, excluding any such city located in St. Louis County, if statute or ordinance authorizes the mayor of such city to appoint a member of a nonelected board or commission, any residency requirement shall be deemed satisfied if the person owns real property or a business located in the city. For any such appointed position that manages a municipal utility of the city, any residency requirement shall be deemed satisfied if the person meets certain conditions, as described in the act. (Section 79.235) This provision is identical to HCS/HB 73 (2025) and to a provision in HCS/SS/SB 50 (2025), and is substantially similar to a provision in HB 532 (2025). PUBLIC SAFETY SALES TAXES (Sections 94.838 and 94.900) Current law authorizes the city of Lamar Heights to impose a tax for the construction, maintenance, and operation of capital improvements. This act also allows such tax revenues to be used for emergency services and public safety. (Section 94.838) This provision is identical to HB 340 (2025). This act adds the village of Sunrise Beach and the cities of Hannibal, Moberly, Nevada, and Joplin to the list of cities authorized to impose a sales tax for the purposes of public safety. (Section 94.900) This provision is identical to a provision in SCS/SB 104 (2025), SS#2/HCS/HBs 594 & 508 (2025), and SCS/HCS/HB 643 (2025), and is substantially similar to SB 749 (2025), HB 866 (2025), and HB 1572 (2025), and to a provision in SS/SCS/HB 225 (2025), HB 330 (2025), and HCS/HB 532 (2025). COUNTY FINANCIAL STATEMENT PENALTIES FOR FAILURE TO FILE (Section 105.145) Under current law, any transportation development district having gross revenues of less than $5,000 in a fiscal year for which an annual financial statement was not timely filed to the State Auditor is not subject to a fine. This act provides that any political subdivision that has gross revenues of less than $5,000 or that has not levied or collected sales or use taxes in the fiscal year for which the annual financial statement was not timely filed shall not be subject to a fine. Additionally, any political subdivision with fewer than five hundred inhabitants shall not be subject to a fine. Additionally, if failure to timely submit the annual financial statement is the result of fraud or other illegal conduct by an employee or officer of the political subdivision, the political subdivision shall not be subject to a fine if the statement is filed within 30 days of discovery of the fraud or illegal conduct. If the political subdivision has an outstanding balance for fines at the time it files its first annual financial statement after August 28, 2025, the Director of Revenue shall make a one-time downward adjustment to such outstanding balance in an amount that reduces the outstanding balance by no less than 90%. If the Director of Revenue determines a fine is uncollectable, the Director shall have the authority to make a one-time downward adjustment to any outstanding penalty. (Section 105.145) This provision is identical to a provision in SB 2 (2025), HCS/HB 119 (2025), SCS/HB 352 (2025), HCS/HB 532 (2025), SB 1362 (2024), HB 2571 (2024), HS/HCS/SB 1363 (2024), CCS/SS/SCS/HB 1606 (2022), and SS/SCS/SB 724 (2022), and is substantially similar to HB 441 (2021), and HB 826 (2021), and to provisions in SCS/SB 527 (2021). CONTRACTS WITH PUBLIC ENTITIES (Sections 107.170 and 513.455) This act provides that the following property is exempt from attachment and execution if it is owned by certain public entities, as defined in the act: • Courthouses; • Jails; • Clerks' offices; • Other buildings and improvements; • Lots upon which the aforementioned structures are located; and • Burial grounds and other lands. The act further establishes provisions governing public entities that enter into a lease or other agreement with a lessee, agent, designee, or representative who is to provide or arrange construction services on a project intended be leased primarily to a private entity for nongovernmental use. Specifically, the entity may consent, in the manner provided for in the act, to the subjection of the project and the land upon which it is located to the attachment of mechanics' liens filed pursuant to current law. The act additionally modifies provisions relating to bonding requirements for contractors entering into contracts with certain public entities. Current law provides that it is the duty of all public entities in this state, in making contracts for public works, the cost of which is estimated to exceed $50,000, to be performed for the public entity; or the public entity's lessee, agent, designee, or representative on work for nongovernmental purposes, to require every contractor for such work to furnish to the public entity a bond with good and sufficient sureties, in an amount fixed by the public entity. This act modifies this provision to exempt public works connected with a property that is exempt from attachment and execution under this act. Additionally, the act provides a definition for the term "public official" and modifies the definition of "public entity" to include municipalities and any official, board, commission, or agency of any public entity. MOTOR VEHICLE ASSESSMENTS (Section 137.115) Current law requires assessors to use the trade-in value published in the October issue of the National Automobile Dealers' Association Official Used Car Guide to determine the true value of motor vehicles for the purposes of property tax assessments. This act requires the State Tax Commission to require an assessor to use such publication or the Kelley Blue Book, Edmunds, or another similar publication, and requires the assessor to use the current years' October issue of such publication. For motor vehicles with a true value of less than $50,000, the act also prohibits an assessor from assessing such motor vehicle for an amount greater than the assessment of such motor vehicle from the previous year. (Section 137.115) This provision is substantially similar to SB 183 (2025), HB 816 (2025), SS/SCS/SB 799 (2024), HCS/HB 1690 (2024), HB 2358 (2024), SS/SCS/SB 8 (2023), and SB 493 (2023), and to a provision in HCS/SCS/SB 163 (2025), SB 264 (2025), HB 43 (2025), SCS/HCS/HB 247 (2025), HB 464 (2025), SCS/HB 629 (2025), HB 660 (2025), HB 776 (2025), HB 2403 (2024), HCS/SS/SB 23 (2023), HCS/SS#3/SCS/SB 131 (2023), SS/SCS/SB 133 (2023), as amended, HCS/SS/SB 143 (2023), HCS/SB 247 (2023), and SCS/HCS#2/HB 713 (2023). LAND BANKS (Section 140.984) This act repeals a provision that prohibits land bank agencies from purchasing certain properties unless they are adjacent to real property already owned by the land bank agency. (Section 140.984) This provision is identical to a provision in SCS/SB 388 (2025), SCS/HB 352 (2025), HCS/HB 716 (2025), HB 717 (2025). SCHOOL BOARD CANDIDATES (Section 162.014) This act provides that no person shall be a candidate for a member or director of the school board in any district if such person has been convicted of or pled guilty to the offense of assault or harassment in the first or second degree where such assault or harassment occurred on school grounds. REGIONAL JAIL DISTRICTS (Sections 221.400, 221.402, 221.405, 221.407, & 221.410) Under current law, any two or more contiguous counties may establish a regional jail district. This act provides that if an existing regional jail district already levies a sales tax and another county joins the district, such joining with the district will not be effective until the voters of the county have approved the sales tax. If the voters do not approve the sales tax, the county attempting to join the district shall not be permitted to join. This act also adds that a district may equip and maintain jail facilities, as well as lease its properties. The regional jail commission shall have the power to acquire, construct, repair, alter, improve, and extend a regional jail and it may contract with governmental or private entities. Commissioners shall also serve until their successors have assumed office. Under current law, any regional jail district may impose a one-eighth, one-fourth, three-eighths, or one-half of one percent sales tax. This act changes the amount to up to one percent. This act also repeals the provision that such sales tax may be used for court facilities in the regional jail district. This act also provides that expenditures paid for by the regional jail district sales tax trust fund may be made for any of the district's authorized purposes. These provisions repeals the sunset provision. These provisions contain an emergency clause. These provisions are identical to provisions in SB 15 (2025), SS/SB 50 (2025), SB 143 (2025), HB 667 (2025), and SS/SB 900 (2024), and are substantially similar to HB 492 (2025) and to provisions in HCS/HB 532 (2025). BATES COUNTY SPECIAL ROAD DISTRICT (Section 233.425) This act requires any special road district located in Bates County to submit to the voters no later than the November 2026 general election a question of whether to dissolve such district. If the voters approve such dissolution, the responsibilities and outstanding obligations of the district shall be transferred to the county. KANSAS CITY AREA TRANSPORTATION AUTHORITY (Section 238.060) Current law requires certain vacancies on the Kansas City Area Transportation Authority (KCATA) to be filled by the mayor of Kansas City with approval by the members of the city council. This act requires such appointment to be made from the panel of three candidates submitted by the county commission of the county with a vacancy. (Section 238.060) This provision is identical to SB 679 (2025) and is substantially similar to HB 858 (2025) and to a provision in SCS/HCS/HB 572 (2025). EMERGENCY SERVICES SALES TAXES (Sections 137.1050, 144.757, 321.552 to 321.556) Current law authorizes counties to provide a credit for the property tax liabilities of certain seniors. This act provides that the calculation of such credit shall not include any reduction in emergency services property tax levies. (Section 137.1050) This provision is identical to a provision in SCS/SB 33 (2025) and SS#2/HCS/HBs 594 & 508 (2025). Current law authorizes counties and municipalities to impose a local use tax if a local sales tax is imposed. This act extends such authority to any political subdivision with the ability to impose a sales tax for emergency services. (Section 144.757) This provision is identical to a provision in SS/SCS/HB 225 (2025) and SS/SCS/SB 271 (2025), and is substantially similar to SB 382 (2025), HCS/HB 641 (2025), SB 1264 (2024), and HB 2503 (2024), and to a provision in SCS/SB 33 (2025), SB 270 (2025). Current law authorizes ambulance and fire protection districts in certain counties to propose a sales tax at a rate of up to 0.5%. This act allows such districts to propose a sales tax of up to 1.0%, and repeals a prohibition on certain counties imposing such tax. (Section 321.552 to 321.556) These provisions are identical to provisions in SS/SCS/SB 271 (2025), SS#2/HCS/HBs 594 & 508 (2025), and SS/SCS/HB 225 (2025), and are substantially similar to HCS/HB 895 (2025), HCS/HB 1268 (2025), SB 354 (2023), SB 966 (2022), SB 175 (2021), SB 869 (2020), and HB 2386 (2020), and to a provision in SCS/SB 33 (2025), SB 270 (2025), SCS/SB 770 (2020), SS#2/SCS/HCS/HB 1854 (2020), and HCS/SS#2/SB 704 (2020). COMPENSATION OF CIRCUIT CLERKS (Section 483.083) Currently, circuit clerks receive compensation in an amount based on the county or city in which the circuit clerk serves. Beginning September 1, 2025, this act modifies such compensation as follows: (1) First Class Counties: $94,130 modified from the starting statutory compensation of $36,145 that has been adjusted to $89,330 in FY 2025; (2) Second or Fourth Class Counties: $90,573 modified from the starting statutory compensation of $31,978 that has been adjusted to $80,573 in FY 2025; and (3) Third Class Counties: $85,565 from the starting statutory compensation of $27,218 that has been adjusted to $70,565 in FY 2025. This act repeals the separate salaries for circuit clerks in those counties where court is held in two cities, in Marion County, and in the City of St. Louis. Additionally, this act repeals the provision regarding the Marion County circuit clerk charging $10 per year to each person obligated to make child support payments through the clerk. Finally, this act provides that the annual compensation of any circuit clerk shall not be less than the previous yearly compensation. (Section 483.083) This provision is identical to HCS/HB 756 (2025) and HB 914 (2025), and is substantially similar to SB 530 (2025) and to a provision in SCS/HB 352 (2025). REIMBURSEMENTS TO JAILS (Section 550.320 and 221.105) This act provides that whenever a person is sentenced to a term of imprisonment in a correctional center, the Department of Corrections shall reimburse the county or St. Louis City for the days the person spent in custody at a per diem cost not to exceed $37.50 a day. The sheriff of the county or the chief executive officer of St. Louis City shall certify the total number of days any offender spent in the county or city jail. The sheriff or the chief executive officer shall then submit the total number of days to the Department no later than two years from the date the claim became eligible for reimbursement. The Department shall determine if the expenses are eligible for reimbursement and shall remit any payment to the county or to St. Louis City. (Section 550.320) Finally, this act repeals provisions relating to the current process for counties and St. Louis City to request reimbursement for the number of days an offender spent in a county or city jail. (Section 221.105) These provisions are identical to provisions in HCS/SS/SB 50 (2025) and are substantially similar to provisions in SB 15 (2025), HB 667 (2025), SS/SB 900 (2024), and SB 1353 (2024). JOSH NORBERG