HERMANN — For now, counties throughout Missouri are talking on the sidelines with the Missouri Department of Revenue about the agency’s position that would limit the counties’ ability to collect a sales tax on the sale of marijuana. Whether that discussion moves inside a courtroom remains to be seen.

But for the time being, Gasconade and Missouri’s other counties seeking voter approval of a 3-percent sales tax in the April elections are opting to keep the issue on the ballot — despite the state agency’s position that counties cannot place their 3-percent sales tax on top of a municipality’s 3-percent sales tax. Nor, according to the revenue agency’s interpretation of Amendment 3, can a county collect its sales tax inside a municipality even if that municipality’s voters don’t adopt a 3-percent tax for the city.

In other words, based on the Revenue Department’s reading of the amendment legalizing recreational use of marijuana, a county can only apply its sales tax to purchases of marijuana products that take place in unincorporated portions of a county. For Gasconade and other predominantly rural counties, that would make a county tax essentially useless.

The Missouri Department of Revenue’s position against “stacking” local sales taxes on marijuana sales was issued after counties last month ordered their sales tax issues on the April 4 General Municipal Elections ballot.

“That got the Missouri Association of Counties (MAC) in a stir,” said Presiding Commissioner Tim Schulte, R-Hermann, of the state agency’s announcement.

Until recently, there had been no mention of the so-called “stacking” issue after Missouri voters approved the legalization of the sale of marijuana.

Schulte said the announcement surprised him to the point that he started working the telephone.

“I called the governor’s office,” he said, adding that state legislators have been contacted about the concern that county governments would be limited in collecting a sales tax that was authorized by the passage of Amendment 3. The amendment also includes an automatic 6-percent state sales tax.

The quick reaction by MAC and state legislators got the attention of the Revenue Department officials.

“For now, they are going to take a look at it,” Schulte said, referring to the agency’s position against having a county and municipal tax applied to marijuana sales.

Schulte and the other members of the Gasconade County Commission say such a position isn’t logical, considering that existing state, county and municipal sales taxes all are applied to the same retail sale. Treating a marijuana sales tax differently makes no sense, they say.

For the time being, it is status quo for the local sales tax issues. County Clerk Lesa Lietzow said that as of Thursday morning no county had removed the issue from their April ballot.

Meanwhile, regarding sales taxes that are in place in Gasconade County, the half-cent General Fund sales tax remained strong into the second month of the year. After January’s reimbursement check came in about $1,000 less than the January 2022 amount, this month’s check made up for it in a big way.

“For February, it’s really, really good,” said Treasurer Mike Feagan.

This month’s check was $96,105 –— the largest February check ever and almost $14,000 more than the February 2022 check. This month’s reimbursement check pushes the county to $12,726 ahead of the amount collected in the first two months of last year. While county officials say it’s way too early to make projections, the good start might signal the beginning of another record-setting General Fund sales tax year.

The county’s use tax is now in its second full year of collections. The tax applied to purchases made from out-of-state vendors — primarily affecting online purchases — is split between county government and the county’s Enhanced 911 Program.

In February, the county received $35,106 while the E-911 Program received $8,776. For the first two months, county government has received $61,957 while 911 has received $37,421.

The newest county sales tax – the half-cent Law Enforcement Sales Tax — generated $69,801 for the county in February and last month the county received $69,206. That’s $139,008 for county government, which directs the money to the Gasconade County Sheriff’s Department, while for the first two months the five cities participating in the revenue-sharing program received $46,336. The half-cent tax is divided 75-25 percent between the county and five cities with police.