MO HB1492

Authorizes the board of trustees of county public health centers in first-class counties with 198,000-199,200 inhabitants to impose a sales tax of 0.25%, 0.375%, or 0.5% on retail sales subject to chapter 144

Requires voter approval through a ballot measure that must specify the sales tax rate and the percentage of sales tax revenue that will offset property tax levy reductions

Mandates that the county public health center reduce its total property tax levy annually by 50-100% of the sales tax revenue collected in the same tax year

Directs the Department of Revenue to deposit collected sales tax (minus 1% collection fee) into a special trust fund for the county public health center and distribute funds monthly to the county treasury

Allows the county public health center to repeal the sales tax through voter approval or upon petition by registered voters equal to at least 10% of those who voted in the last gubernatorial election