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HB 2258

Modifies provisions relating to the recreation sales tax for certain counties

2026 Regular Session Introduced by Barry Hovis

HB 2258 would modify how the recreation sales tax is assessed, allocated, and administered in certain Missouri counties to influence funding for parks, trails, and related faciliti

Referred: Emerging Issues(H)
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Bill Summary · HB 2258

Bill overview

HB 2258 (2026, Missouri) aims to modify provisions relating to the recreation sales tax for certain counties. The bill appears to target how the recreation tax is imposed, collected, and/or allocated in specified counties, with the goal of altering fiscal mechanisms associated with funding local recreation-related programs, facilities, or services. The exact scope (which counties are affected and how the tax interacts with existing revenue streams) is not fully detailed in the provided information, so the summary below focuses on the typical elements such bills address and the potential impact, based on standard Missouri recreation sales tax framework.

Purpose and intent

  • Provide changes to the existing recreation sales tax statutes for certain counties in Missouri.
  • Adjust how the tax is assessed, collected, or allocated to fund recreation-related activities, projects, or facilities within those counties.
  • Potentially streamline administration, modify exemptions or tax rates, or alter distribution formulas to prioritize local recreation funding.

Key provisions (anticipated areas)

Note: The summary reflects common components found in recreation tax modification bills. The exact text of HB 2258 would specify the precise changes.

  • Tax base and rate modifications

    • Adjustments to the sales tax rate applicable to recreation-related transactions in affected counties.
    • Changes to what goods or services qualify as taxable for recreation funding purposes.

  • Allocation and use of revenues

    • Revisions to how revenues from the recreation sales tax are distributed among counties, municipalities, or certain recipients (e.g., parks departments, recreation commissions, or capital improvement funds).
    • Possible requirements for how funds must be used (e.g., construction, maintenance, operations of parks and recreational facilities, or program funding).

  • Administration and collection

    • Clarifications or changes regarding who administers the tax (county collector, state, or a combined approach).
    • Reporting, auditing, and compliance requirements for local governments and vendors.

  • sunset or expiration provisions

    • Potential inclusion of sunset dates or renewal processes for the modified tax provisions.

  • Local governance and oversight

    • Establishment of oversight mechanisms, such as advisory boards or reporting requirements to county commissions.

Who would be affected

  • Residents in the affected counties who purchase taxable goods or services connected to recreation funding.
  • Local governments and recreation agencies responsible for administering and allocating tax revenues.
  • Businesses operating in the taxable space within the designated counties (sellers collecting the tax and remitting revenues).
  • Potential beneficiaries of recreation projects and programs funded by the tax, including parks, trails, community centers, and related facilities.

Procedural and timeline aspects

  • Legislative history:
    • Prefiled: December 8, 2025
    • Read First Time: January 7, 2026
    • Read Second Time: January 8, 2026
    • Referred to Emerging Issues (H): May 15, 2026
  • Next steps (typical for this bill type):
    • Committee review and potential amendments in Emerging Issues (House) committee.
    • Possible floor debate and vote in the Missouri House of Representatives.
    • If advanced, referral to Senate committees and potential companion actions in the Senate.
    • Enactment and effective date contingent on passage and any specified implementation timeline.

Potential impact and considerations

  • Fiscal impact: Depending on rate changes and allocation rules, counties could see altered revenue streams for recreation-related projects. The effect on local budgets will hinge on the magnitude of rate changes and how revenues are redistributed.
  • Local projects: Changes could influence funding for park upgrades, new recreational facilities, trails, and maintenance programs.
  • Administrative burden: Any new reporting or collection requirements may affect local government workloads and vendor compliance.

Note: For a precise understanding, the bill’s full text is needed to identify the exact counties affected, the proposed rate or base changes, and the detailed allocation and administration provisions.

Compiled from official sources — confirm details with the bill’s official record.

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