Use Tax Overview

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On November 3, 2020, Brentwood voters passed Proposition 1, the city’s use tax proposal, with 52.68% voter approval. The use tax will help ensure we can continue to provide the quality services Brentwood residents value.


Brentwood residents will find Proposition 1, a use tax proposal, on the Nov. 3 ballot. This proposal will not increase or change the local sales tax rate. The local sales tax rate will remain exactly the same.

The state of Missouri already collects the state use tax. This proposal simply adds the local portion. As more and more retail sales shift to out-of-state purchases, the use tax will help maintain the current level of city revenue. The use tax will provide revenue for city services without increasing our local sales or property tax.

Ballot Language

This is the ballot language included in the Ordinance approved by the Board of Aldermen on August 17, 2020:


“Shall the City of Brentwood be authorized to impose a local use tax at the same rate as the local sales tax by a vote of the governing body, provided that if any local sales tax is repealed, reduced or raised by voter approval, the respective local use tax shall also be repealed, reduced or raised by the same action? A use tax return shall not be required to be filed by persons whose purchases from out-of-state vendors do not in total exceed two thousand dollars in any calendar year”. 

Frequently Asked Questions About Proposition 1

Just the Facts - Postcard (PDF)

Prop. 1: What It Is and What It Is Not - Mailer (PDF)

This information was prepared by the City of Brentwood, Mayor David A. Dimmitt, 2348 S. Brentwood Blvd, Brentwood, MO 63144. This information is intended solely to educate and inform residents about a question that will be before voters. It is not intended to advocate, support or oppose the passage or defeat of the measure. Each voter should vote for or against the question based on his or her own judgment.

Community Survey Executive Summary (PDF)

Prop 1 Chart Graphic 093020