Missouri Authorizes Juvenile Detention Facility Sales Tax

The Missouri Governor signed a law that includes: 1) authorizing the governing bodies of the counties within the same judicial circuit to establish a juvenile detention facility to serve the judicial circuit; and 2) authorizing counties establishing a juvenile detention facility to impose, by order, a sales tax up to 1.0 percent on all retail sales made in such counties for the purpose of providing a juvenile detention facility; and 3) providing that the tax is in addition to any and all other sales taxes allowed by law, except that no order imposing a sales tax shall be effective unless ...