MO HB1471

Repeals and reenacts Section 94.900, RSMo, to authorize specific Missouri cities to impose a sales tax for public safety purposes.

Allows three categories of cities to impose up to one-half of one percent sales tax: (1) third-class cities with 10,800-10,900 residents in first-class counties with 184,000-188,000 residents; (2) fourth-class cities with 8,900-9,000 residents; (3) fourth-class cities with 2,600-2,700 residents in first-class counties with 82,000-82,100 residents.

Tax revenue shall be used exclusively for public safety improvements including equipment, employee salaries and benefits, and facilities for police, fire, and emergency medical providers.

Tax authorization requires voter approval through ballot referendum at a county or state general, primary, or special election.

Revenue collected shall be deposited in a special trust fund administered by the Department of Revenue, with ninety-nine percent distributed monthly to the imposing city and one percent retained for collection costs.