Jefferson County, MO Article IV Adult-Use Marijuana Sales Tax

Section 135.100 Tax Imposed.

[Ord. No. 23-0502, 12-11-2023;[1]]

Pursuant to the authority granted by, and subject to, the provisions of Section 2 of Article XIV of the Missouri Constitution, an additional sales tax at the rate of three percent (3%) on all tangible personal property retail sales of adult-use marijuana sold in Jefferson County, Missouri, is hereby imposed. The tax imposed hereunder shall be in addition to any and all other sales taxes allowed by law.

[1] Editor's Note: This tax was approved by a majority of the electorate April 2, 2024.

Section 135.110 Allocation Of Revenue.

[Ord. No. 24-0165, 3-25-2024]

A. Upon the passage of the marijuana tax by the voters of Jefferson County, Missouri, on the Tuesday, April 2, 2024, Municipal Election Ballot, the County Council of Jefferson County, Missouri, allocates the marijuana tax revenue to County Debt Service until such time as Jefferson County's financial status reaches an acceptable position determined by the County Executive. Upon this determination by the County Executive, thereafter, any and all of the marijuana tax revenue may be used for other necessary purposes of County government.

B. The intent of this Section is for the allocation of the marijuana tax revenue to be in addition to the current payments already being paid to County Debt Service and not to replace any current payments.

C. Should Jefferson County's financial status reach an acceptable position determined by the County Executive prior to the collection of the marijuana tax revenue, then any and all of the marijuana tax revenue, thereafter, may be used for other necessary purposes of County government.