SB 1481 revises Missouri’s law governing the prepaid wireless emergency telephone service charge, which is the fee collected on retail sales of prepaid wireless telecommunications service to support 911 funding. The bill replaces the current flat 3% charge structure with an “applicable percentage” that remains 3% through the end of 2026 and increases to 4% beginning in 2027. It also removes the existing $15 exemption for each retail transaction, meaning the charge would apply to the full transaction amount unless another specific calculation method applies.
The bill keeps the charge tied to prepaid wireless sales, including bundled or nonitemized transactions, and preserves the requirement that sellers collect and remit the charge through the Department of Revenue. It also maintains the existing framework for administrative collection, seller retention of a small percentage for remittance costs, and deposit of funds into the Missouri 911 service trust fund after the department recoups initial administrative costs. The bill continues to direct distributions to counties, charter counties, and cities not within a county for authorized emergency services purposes, with some special rules for certain counties and emergency services boards.
Impact
The bill amends section 190.460, RSMo, and changes how Missouri imposes and administers the prepaid wireless emergency telephone service charge. It affects prepaid wireless sellers, consumers, the Department of Revenue, the Missouri 911 Service Board, counties, and cities that receive 911-related revenue. The measure also changes the revenue base by eliminating the first-$15 exemption and by increasing the charge rate to 4% after 2026, which could increase collections for the 911 trust fund and local emergency communications purposes.
Sentiment
The bill text and available context suggest a generally technical, revenue-focused measure with no recorded committee debate or roll-call votes in the provided materials. Its structure indicates an effort to update and preserve 911 funding for wireless prepaid transactions rather than to create a new policy area. Because no transcripts or votes are available, there is no documented opposition or support in the supplied record, but the bill appears designed to maintain and gradually increase funding for emergency telephone services.
Contention
The main policy choices in the bill are the removal of the $15 exemption and the scheduled increase from 3% to 4% beginning in 2027, both of which could raise the cost of prepaid wireless purchases. Another possible point of contention is the local opt-out mechanism, which allows counties and cities to block the charge by a two-thirds vote and later opt back in by the same threshold. The allocation of funds between counties with and without charter government, and the special treatment of certain counties and emergency services boards, could also draw attention from local governments concerned about revenue distribution and control.