MO HB2092

Repeals section 67.581 relating to alternative sales tax distribution systems in first-class charter counties with over 900,000 inhabitants, eliminating voter options for different distribution methods.

Changes county sales tax distribution formulas effective January 1, 2014, by removing the 10 percent adjustment factor for annexed or incorporated unincorporated county areas from Group B distribution calculations.

Modifies special municipal sales tax distribution under section 94.857 to distribute taxes based solely on location of sale consummation beginning January 1, 2014, eliminating previous redistribution formulas for municipalities.

Alters section 67.547 regarding additional county sales taxes by specifying that in first-class charter counties with over 900,000 inhabitants, the tax may only be imposed at up to one-fourth of one percent and only collected in unincorporated areas.

Removes language requiring counties to apply annexation adjustment factors to sales tax distribution calculations after January 1, 2014, simplifying the distribution methodology.