MO HB1923

Regional jail district commissions may impose a sales tax of one-eighth, one-fourth, three-eighths, or one-half of one percent on retail sales to fund jail services and court facilities.

Any sales tax must be approved by majority vote of district voters through a ballot proposal submitted on an authorized election date.

All revenue from the regional jail district sales tax is deposited in a special trust fund and used solely for jail services and court facilities.

The director of revenue collects the tax and distributes funds monthly to district treasurers, retaining one percent for collection costs.

The authority for regional jail districts to impose and collect this sales tax expires September 30, 2027 (previously set to expire September 30, 2015).