MO SB638

Allows county commissions to impose a county sales tax up to 1 percent on retail sales to fund emergency services including fire protection, law enforcement, ambulance service, and emergency telephone services, in lieu of property tax levy authorized under section 190.305.

Requires voter approval by majority vote, either through county commission submission or upon petition by residents equal to 10 percent of those who voted in the most recent gubernatorial election.

Establishes a seven-member board appointed by the county commission to administer funds and oversee emergency services, with members representing fire protection districts, ambulance districts, sheriff's department, municipalities, and the general public.

Sales tax revenue must be collected no earlier than 36 months before central dispatching operation and any previous property tax for emergency services terminates when the new sales tax is certified fully operational.

Provides for tax rate adjustments by the governing body each year by September 1, allows surplus revenues to carry forward to subsequent years, and establishes procedures for voter continuation or termination of the sales tax through petition and ballot measure.