MO HB2297

Establishes the Kansas City Zoological District as a political subdivision composed of eligible counties that approve creation through voter referendum.

Authorizes participating counties to levy a sales tax of up to one-fourth of one percent on retail sales, with revenue deposited in a trust fund and distributed monthly to the district for zoological activities.

Creates a governing commission with representatives from participating county governments, the Kansas City Board of Parks and Recreation, the Kansas City Zoo executive director, and appointees recommended by Friends of the Zoo, Inc.

Grants the commission authority to own, operate, and maintain zoological facilities; contract for services; receive donations and grants; and issue bonds (after five years) with voter approval for facility planning, construction, and improvements.

Requires annual financial audits and reports to be submitted to county governing bodies and published in official county newspapers, with accounts open for inspection by authorized representatives.