COMMITTEE ON LEGISLATIVE RESEARCH
OVERSIGHT DIVISION
FISCAL NOTE
L.R. NO.: 2461-01
BILL NO.: SB 609
SUBJECT: Counties; Law Enforcement Officers and Agencies; Taxation and Revenue
TYPE: Original
DATE: January 13, 2000
FISCAL SUMMARY
| FUND AFFECTED | FY 2001 | FY 2002 | FY 2003 |
| 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* |
* possible revenue from 1% collection fee
| FUND AFFECTED | FY 2001 | FY 2002 | FY 2003 |
| Total Estimated
Net Effect on All Federal Funds |
$0 | $0 | $0 |
| FUND AFFECTED | FY 2001 | FY 2002 | FY 2003 |
| Local Government* | $0 to unknown | $0 to unknown | $0 to unknown |
*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.
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.
In response to a similar proposal from 1999, officials of the Jefferson County Sheriff Department and the Missouri Sheriff's Association stated 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 2001 FY 2002 FY 2003
(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 2001 FY 2002 FY 2003
(10 Mo.)
Increased county sales tax collections $0 to $0 to $0 to
unknown unknown unknown
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
January 13, 2000