SS/SCS/SB 49 - This act modifies several provisions relating to local sales taxes. ZOOLOGICAL SALES TAX This act provides that a local sales tax approved after August 28, 2017, by voters in St. Louis City or St. Louis County for the purpose of funding zoological activities and zoological facilities shall not exceed one-eighth of one percent. No county other than St. Louis County and St. Louis City shall use such county sales tax revenue for the purpose of funding in whole or in part the construction, operation, or maintenance of any zoological activities, zoological facilities, zoological organizations, the Metropolitan Zoological Park and Museum District, or any zoological board. This act also provides that revenue collected under a zoological sales tax shall not be divided and distributed among St. Louis County and the cities, towns, villages, and the unincorporated area of St. Louis County as otherwise provided by law. This act also provides that residents of any county that does not adopt a zoological sales tax may be charged an admission fee for zoological facilities, programs, or events that are not part of the main campus of the St. Louis Zoo. Admission to the main campus shall remain free. This act also provides that no revenue collected under a zoological sales tax shall supplant any funding received from the Metropolitan Zoological Park and Museum District, and shall not be used for the benefit of Grant's Farm. (Section 67.547) This act also prohibits all counties from using certain county sales tax revenue for the purpose of funding in whole or in part the construction, operation, or maintenance of any zoological activities, zoological facilities, zoological organizations, the Metropolitan Zoological Park and Museum District, or any zoological board. (Section 67.505) These provisions are identical to provisions contained in SCS/HCS/HB 935 (2017) and CCS/HCS/SB 283 (2017). COUNTY SALES TAXES This act also provides that a county shall not submit to the voters a proposed sales tax under the County Sales Tax for a period of two years following the date of a election in which it previously submitted a proposed sales tax, regardless of whether the initial proposed sales tax was approved or disapproved by the voters. This act also provides that no county shall submit a proposal to the voters which would result in a combined sales tax rate adopted under the County Sales Tax Act in excess of 1%. For any sales tax adopted under the County Sales Tax Act in St. Louis County, three-eighths of such rate shall be included in the calculation of the County's 1% cap. (Section 67.547) This provision is identical to a provision contained in SCS/HCS/HB 935 (2017) and is similar to a provision contained in HCS/SS/SB 124 (2017) and CCS/HCS/SB 283 (2017). CITY SALES TAX ACT This act also provides that no city shall submit a proposal to the voters which would result in a combined sales tax rate adopted under the City Sales Tax Act in excess of 2%. (Section 94.510) This provision is identical to a provision contained in SCS/HCS/HB 935 (2017) and CCS/HCS/SB 283 (2017), and is substantially similar to a provision contained in HB 1442 (2010). SALES TAX EXEMPTIONS Under current law, the Director of Revenue shall not send notice to any taxpayer regarding the Missouri Supreme Court's decision in IBM Corporation v. Director of Revenue 491 S.W.3d 535 (Mo. banc 2016), relating to sales tax exemptions, prior to August 28, 2017. This act extends that date to August 28, 2018. (Section 144.026) JOSHUA NORBERG