MO HB1816

Allows certain Missouri cities to impose a sales tax of up to one-half of one percent on retail sales, subject to voter approval, exclusively for public safety improvements including equipment, employee salaries and benefits, and facilities for police, fire, and emergency medical services.

Expands eligibility to include cities of the third classification with more than 26,300 but fewer than 26,700 inhabitants, cities of the fourth classification with more than 30,300 but fewer than 30,700 inhabitants, and cities of the fourth classification with more than 24,800 but fewer than 25,000 inhabitants.

Requires voter approval through a ballot measure; tax becomes effective on the first day of the second calendar quarter after the director of revenue receives notice of adoption if approved by majority vote.

Establishes a "City Public Safety Sales Tax Trust Fund" administered by the director of revenue, with collected taxes (minus one percent for collection costs) distributed monthly to the imposing city and available only for authorized public safety expenditures.

Allows cities to repeal the tax through voter approval or by petition signed by ten percent of registered voters from the last gubernatorial election; repeal becomes effective December 31st of the approval year.