SB 547 - This act modifies provisions relating to law enforcement sales taxes. COUNTY SALES TAX ACT 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) LAW ENFORCEMENT SALES TAX 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) This act is identical to provisions in SS#2/HCS/HBs 594 & 508 (2025), SS#2/SCS/HB 199 (2025), and SCS/HCS/HB 643 (2025), and is 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). JOSH NORBERG