HCS HB 97 -- LAW ENFORCEMENT SALES TAX IN JEFFERSON COUNTY This bill authorizes Jefferson County, upon voter approval, to impose by ordinance a retail sales tax of up to 0.05% for law enforcement services. The bill requires 25% of the sales tax revenue collected to be deposited into a special trust fund for the sole use of the county prosecuting attorney's office. The bill contains an emergency clause.Copyright (c) Missouri House of Representatives