HB 2431 Missouri House · 2026 Regular Session

Authorizes certain political subdivisions to levy local taxes, upon voter approval

HB 2431 authorizes qualifying cities (based on specific population and county size criteria) to impose a citywide sales tax of up to 0.5% on retail sales, with all revenue dedicated exclusively to public safety. The tax requires voter approval through a general election ballot question before implementation, and funds must be used solely for police, fire, and emergency medical services equipment, salaries, and facilities. Cities must establish a special trust fund for these revenues, and any remaining funds after tax termination must continue supporting public safety. This bill applies to numerous specific city classifications across Missouri, not just Lexington.

Bill status in committee 1 of 4 stages cleared

Introduction

Dec 2025

Committee Review

Floor Vote

Governor

Introduced Dec 15, 2025 Last action May 7, 2026

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What changed between versions

Introduced → House Committee Substitute · 6 edits

MODERATE

The bill was rewritten from a single city-focused sales tax into a comprehensive package repealing six old sections and creating twelve new ones. The primary change shifts the focus from taxing specific cities to allowing third-class counties without township governments to impose a new sales tax specifically to fund museums.

Scope change

The bill's scope expanded significantly from targeting specific cities to targeting specific counties, and the number of new legislative sections increased from one to twelve.

SCOPE

The original text listing specific cities eligible to impose a tax was removed entirely.

New eligibility criteria were added, allowing third-class counties without township governments and specific population sizes to impose a sales tax.

FISCAL

The purpose of the new tax was defined strictly as funding museums that are registered 501(c)(3) organizations and considered tourism attractions.

REQUIREMENT

A mandatory voter approval process was added, requiring a proposal to be submitted to voters before the tax can be imposed.

ENFORCEMENT

New provisions were added assigning the Director of Revenue responsibility for administering, collecting, and enforcing the tax.

TECHNICAL

The bill number for the Chief Clerk was updated from 4116H.01I to 4116H.05C, and the total number of enacted sections increased to twelve.

Floor votes

How they voted

No floor votes recorded yet.

Full legislative history

Actions timeline

Total actions

Key actions

Committee

Apr 22, 2026

Lower · Passed

Reported Do Pass (H) - AYES: 11 NOES: 0 PRESENT: 0

lower

Apr 20, 2026

Lower · Passed

Voted Do Pass (H)

lower

Apr 16, 2026

Committee

Referred: Rules - Legislative(H)

lower

Apr 9, 2026

Lower · Passed

HCS Reported Do Pass (H) - AYES: 13 NOES: 1 PRESENT: 0

lower

Apr 8, 2026

Lower · Passed

HCS Voted Do Pass (H)

lower

Feb 19, 2026

Committee

Referred: Local Government(H)

lower

Dec 15, 2025

Introduced

Prefiled (H)

lower

1 primary · 1 co-sponsor