MO HB1976

Allows counties to impose a county sales tax up to 1 percent on retail sales to fund emergency services including fire protection, ambulance service, emergency telephone services, and related equipment in lieu of property tax funding under section 190.305.

Requires voter approval by majority vote before a county can impose the sales tax, with option for county commission to submit proposal by majority vote or if petitioned by residents equal to 10 percent of those who voted in the most recent gubernatorial election.

Establishes a board to administer funds and oversee emergency services provision, with initial board of 7 members appointed from fire protection districts, ambulance districts, sheriff's department, municipalities, and general public, with subsequent boards elected beginning in 1994.

Exempts "food" as defined under section 144.014 from the sales tax in counties with charter form of government and more than one million inhabitants.

In counties with charter government and over one million inhabitants, any sales tax imposed under this section automatically terminates 20 years from its effective date, with the county permanently barred from reauthorizing such a tax.