MO SB897

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, subject to voter approval on any election date authorized in chapter 115

Tax becomes effective on the first day of the second quarter following voter approval by majority vote, and districts must wait at least 12 months before resubmitting a failed proposal

All revenue collected goes into a special trust fund managed by the director of revenue, with one percent deducted for collection costs and distributed monthly to district treasurers by the tenth day of each month

Funds must be used solely for jail services and court facilities, and any remaining funds after tax abolition continue to be used for these purposes or may be invested according to applicable county investment laws

The authority to impose this tax is extended from September 30, 2015, to September 30, 2027