MO HB1594

Adds section 67.1080 to Missouri law allowing counties to extend taxes that have a statutory termination date through majority vote of the county governing body, subject to voter approval.

Requires the county governing body to submit a ballot proposal to voters at a county or state general, primary, or special election before any tax extension ordinance becomes effective.

Specifies required ballot language must include the county name, tax type, tax purpose, and tax rate, with optional inclusion of the extension duration.

Tax extension ordinance takes effect if a majority of qualified voters voting on the proposal approve it; if rejected, the governing body may not extend the tax unless voters approve a subsequent proposal.