MO HB1340

Repeals section 321.247, RSMo, which authorized fire protection districts in certain counties to impose a sales tax of up to one percent on retail sales.

The repealed statute applied to counties of the third classification without a township form of government with between 13,075 and 13,175 inhabitants.

Previously required voter approval before a fire protection district could implement the sales tax and mandated a corresponding reduction in the district's property tax rate.

The repealed law stipulated that 95 percent of collected sales tax revenue would fund district operations, with 5 percent directed to a distressed fire protection district fund for qualifying districts in charter counties with populations over one million and median household incomes at or below 70 percent of the county median.