2012 Initiative Petitions
Approved for Circulation in Missouri

Statutory Amendment to RSMo Chapter 149, Relating to Local Taxes on Cigarettes or Tobacco Products, version 5, 2012-125

Be it enacted by the people of the state of Missouri:

Section 149.192 is amended to read as follows:

149.192.1 Until the effective date of this initiative, the general assembly hereby occupies and preempts the entire field of legislation increasing the taxation of cigarettes and tobacco products to the complete exclusion of any order, ordinance or regulation by any political subdivision of this state. Until the effective date of this initiative, any future orders, ordinances or regulations in this field shall be null and void. Until the effective date of this initiative, no county, city, town, village, municipality, or other political subdivision of this state shall adopt any order, ordinance or regulation increasing the tax levied on cigarettes and tobacco products. Until the effective date of this initiative, the tax levied by any county, city, town, village, municipality, or other political subdivision of this state shall not exceed the amount of tax levied on September 30, 1993.

2. Subsections 2 through 8 of this section shall be known as the “Local Voters’ Right to Set and Control Local Tobacco Taxes Initiative.”

3. After the effective date of this initiative, local voters shall have the right to set and control local tobacco taxes in cities and counties.

4. Any local tobacco tax approved by local voters under this initiative shall be used solely for local job creation, local health care, local public education, local tobacco use prevention and quit assistance, or other local use specifically approved by local voters.

5. As used in this initiative, the following terms have the following meanings:

(1) “Local voters” shall not mean the General Assembly nor the local governing body in a city or county, but shall only mean a majority of the qualified voters casting ballots in an election in a city or county on a local tobacco tax measure, whether submitted to local voters by the local governing body or by local initiative.

(2) “Right to set and control local tobacco taxes” means the right, power and authority to set, control, impose, establish, levy, collect, fix, reduce, eliminate or change the rate, base or dedicated use of a city or county excise tax on cigarettes or tobacco products, or other tax on cigarettes or tobacco products, or on the selling of cigarettes or tobacco products, or on the business of selling cigarettes or tobacco products. 

6. All existing local tobacco taxes in place on the effective date of this initiative shall remain in effect provided, however, that the rate, base or dedicated use of such local tobacco taxes may only be modified with the approval of local voters.  

7. The provisions of this initiative are self-executing.  Governing bodies in cities and counties are authorized, but not mandated, to submit measures to local voters to set and control local tobacco taxes at authorized elections occurring after the date this initiative is approved by voters.   In addition, the people are authorized, but not mandated, to submit measures to local voters by initiative petition to set and control local tobacco taxes at authorized elections occurring after the date this initiative is approved by voters.  The people may submit measures under local initiative petition procedures where otherwise available or, under this subsection, by submitting to the appropriate local election authority a petition signed by five percent of the qualified voters of the city or county as measured by the total number of votes cast for governor in such city or county at the last general gubernatorial election prior to the filing of the petition.  For purposes of this subsection, “authorized election” means, for counties, including those recognized under Article VI, Section 31, any election day after January 1, 2013 and, for cities, any election day after July 1, 2013.  However, where the people submit a measure to set and control local tobacco taxes through initiative petition under this subsection, the authorized election shall be, in the case of a county, including those recognized under Article VI, Section 31, the earliest election day, whether a general, primary, general municipal, or other established election day, after signatures are submitted that is also after January 1, 2013, and in the case of a city, the earliest election day, whether a general, primary, general municipal, or other established election day, after signatures are submitted that is also after July 1, 2013.

8.  All of the provisions of this initiative are severable.  If any provision of this initiative is found by a court of competent jurisdiction to be unconstitutional or unconstitutionally enacted, the remaining provisions shall be and remain valid.