SB 1023: Sales Tax for Public Libraries
Sponsor: Justin Brown (16)
OPPOSE
Violates principles of transparent lawmaking and limited taxation.
SB 1023 rewrites §182.802 to expand and adjust which public library districts—based on highly specific county population "brackets"—may seek voter approval for a new local sales tax of up to 1/2 cent on retail sales to fund library operations and maintenance. This bill raises the ceiling on "tax stacking" in targeted counties while shifting more costs to everyday purchases through a regressive tax structure.
What Does This Bill Do?
- Expands Taxing Authority: Authorizes eligible library districts to seek a new sales tax of up to 0.5% (1/2 cent) for operations and maintenance, explicitly stating this is in addition to all other taxes allowed by law.
- Mandates Ballot Placement: Once a library board (majority vote) requests the tax, the county commission is compelled to place the measure before voters, reducing local commission discretion.
- Uses Population Brackets: Lists numerous highly specific county population windows to determine eligibility, functioning as "special legislation" that targets specific areas without naming them.
Constitutional or Critical Context
SB 1023 appears to create "special legislation by population bracket," which potentially violates the Missouri Constitution (Art. III, §40(30)) ban on special laws where a general law could apply. The extremely narrow population windows look designed to apply to select counties rather than serving as a uniform statewide policy. Furthermore, shifting agenda-setting power to an unelected library board to force ballot questions removes accountability from the county commission.
Red Flags & Recommended Amendments
Special-law-by-population "carve-out"
The use of specific population brackets in §182.802.1(1) is non-transparent and treats counties differently without clear justification.
Tax Stacking and Regressive Revenue
The bill facilitates "tax stacking" on necessities, which increases the cost of living and hits working families hardest.
Act for Missouri Recommendation:
Act for Missouri OPPOSES SB 1023. This bill is not close enough for minor tweaks; it should be killed. While libraries provide value, this bill expands regressive taxing authority and uses nontransparent carve-outs that violate the spirit of principled statewide policy.