MO HB1679

Repeals and replaces sections 94.510, 94.550, 94.577, and 94.900 of Missouri law relating to city sales taxes.

Clarifies that disapproval of a sales tax proposal by voters does not affect taxes already in effect, allowing cities to continue collecting previously approved taxes.

Establishes a combined rate cap of 2% for sales taxes adopted under sections 94.500 to 94.550 effective August 28, 2010.

Authorizes four specific Missouri cities to impose up to one-half of 1% sales tax for public safety purposes (police, fire, emergency medical services) with voter approval, depositing revenue in a dedicated trust fund.

Allows municipalities to continue collecting sales taxes previously approved by voters without requiring new voter approval, declaring these changes are not new taxes under the Missouri Constitution.