Bill
HB 2140
Bollinger County could impose a voter-approved local option sales tax for county purposes, with proceeds used for county services as determined by local laws.
HB 2140 authorizes Bollinger County, Missouri, to impose a county sales tax for county purposes, but only upon approval by voters in the county. The bill establishes the framework for how a local option sales tax could be enacted and administered, aligning with existing mechanisms used for county sales taxes in Missouri.
Authorization of a county sales tax: The bill allows Bollinger County to levy a sales tax for county purposes, contingent on voter approval. This creates a mechanism for the county to fund general county operations or specific county needs through a dedicated revenue source.
Voter approval requirement: The imposition of the tax requires a vote of the registered voters in Bollinger County. The bill specifies that prior to collection, the issue must appear on an official ballot and receive the necessary support per applicable election laws.
Use of tax proceeds: The revenue generated from the sales tax would be designated for county purposes. The bill may outline general categories (e.g., public services, infrastructure, administration) and could reference follow-on processes for budgetary allocation, though exact spending purposes would likely be determined by county ordinances and voter-approved measures.
Administration and collection: The sales tax would be administered in line with standard Missouri sales tax law. This includes how the tax is collected, remitted, and reported, as well as responsibilities for the county in terms of compliance, audits, and reporting to the state.
Sunset and duration (potential provisions): Many local sales tax laws include duration or sunset language, renewal requirements, or expiration terms. If included, these provisions would require renewal by voters to continue beyond a set period. (Note: The exact sunset language, if any, would be specified in the bill or subsequent county ordinance.)
Relationship to existing taxes: The bill would clarify that this is in addition to existing Missouri state sales taxes and any other local sales taxes, and would operate within the framework of state law governing local taxes.
Residents of Bollinger County: Eligible voters would decide whether to authorize the tax. If approved, residents and visitors making retail purchases within the county would pay the newly authorized sales tax on taxable goods and services.
Local government (Bollinger County): The county would gain a dedicated revenue source to fund county services and operations, subject to annual budgeting and oversight.
Businesses operating in Bollinger County: Retailers would collect the county sales tax at the point of sale, following state and local tax collection requirements. Businesses may need to adjust systems to accommodate the new rate and reporting.
Legislative progress: The bill was prefiled in December 2025, first read in January 2026, and referred to the Emerging Issues committee on May 15, 2026. It has not yet advanced to final passage as of the provided history.
Vote and implementation steps: If the bill passes, the county would conduct a voter-approved election to authorize the tax. Upon approval, the tax would become effective according to state and local election results and subsequent implementation steps (tax rate establishment, collection start date, and reporting requirements).
Compiled from official sources — confirm details with the bill’s official record.
Sign in to ask a question.
