HERMANN — Not confident that the Missouri General Assembly this year will adopt a statewide use tax that would be shared with local governments, the Gasconade County Commission is considering yet another bid to seek voter approval of a sales tax that would be applied to purchases made via the Internet. But a big part of that consideration is whether the county’s proposal would be competing with any other tax issues at a special election.

It now seems as though that is a valid concern as Gasconade County 911 is planning to roll out a campaign to offer its own use tax proposal.

The Commission on Thursday heard that 911 directors want to meet with county administrators to discuss that agency’s plan for seeking a use tax. The commissioners will be attending the April 14 meeting of the 911 Board of Directors to hear what the agency is planning.

Neither the 911 board nor the Commission has formally moved to get a use tax proposal on an August special-election ballot. They have until May 25 to adopt an order putting a proposal on the ballot. While the commissioners are hoping the state legislature finally will approve a statewide use tax — Missouri is one of only two states without such a tax — that would be shared in some form with counties, they have done more than merely express their hopes. 

They put into this year’s operating budget an extra $20,000 that could be used to pay for a countywide special election on a use tax. Any other agencies with an issue on a special-election ballot would pay a share of the cost of conducting that election.

The Missouri House of Representatives has given initial approval to a use tax and that gives Presiding Commissioner Larry Miskel, R-Hermann, reason for optimism that this year might be the year state lawmakers approve the tax. Under the legislation working its way through the House, state revenue generated by a use tax would be offset by a reduction in the state income tax rate. Similar legislation has been debated in the General Assembly for several years, but legislators have refused to put the tax in place.

The House bill's fiscal note says local governments throughout the state would receive more than $70 million 

So, too, have Gasconade County voters been reluctant to sign off on a use tax. The proposal has been on the ballot six times in the last dozen years. Despite that history, commissioners feel this year a stronger case can be made to recover lost sales taxes because of the sharp increase in online purchases prompted by the coronavirus pandemic. One estimate is that the county could collect at least $100,000 from a use tax.

As for ordering a proposal onto a special-election ballot, Miskel said there is no great rush. County officials will know by mid-May’s adjournment of the General Assembly the status of the legislation. If it isn’t approved by legislators, the Commission will have until the end of May to order a proposal onto the ballot. 

“We’ll wait and see what the state does,” Miskel said at Thursday morning’s session.

One thing unclear at both the state and county level is how well the use tax will generate revenue once the pandemic is over.  If the pandemic-induced sharp rise in online purchases flattens or takes a downward turn, the tax might produce only a negligible amount of revenue. But it seems that as long as the pandemic keeps consumers away from brick-and-mortar stores and making purchases online, counties — and other tax-supported agencies — will view the use tax as a much-needed source of funds.