MO HB2830

Authorizes charter counties with more than 950,000 inhabitants (St. Louis County) to levy an earnings tax up to 1% on salaries, wages, commissions, and net profits of residents and nonresidents working in the county, effective August 28, 2016

Requires voter approval at a general or special election before the tax can be imposed, with reauthorization votes required every five years

If voters reject reauthorization or no vote is held, the tax phases out over nine years, decreasing by 0.1% annually until eliminated

Employers may be required to collect and remit the tax, with compensation of 1.5% of total collections for their services

Exempts numerous entities from the tax including religious and charitable organizations, credit unions, labor unions, fraternal societies, and various types of cooperatives and mutual benefit organizations