MO SB826

Allows ambulance and fire protection districts in specified counties to impose a sales tax of up to one-half of one percent on retail sales, subject to voter approval.

Requires districts imposing the sales tax to reduce their property tax rate by an amount equal to fifty percent of the previous year's sales tax revenue collected.

Establishes an "Ambulance or Fire Protection District Sales Tax Trust Fund" to hold collected revenues, with monthly distributions to district treasurers and a one percent collection fee retained by the state.

Requires districts imposing the tax under certain provisions to conduct annual audits and post their budget including balances and reserves on the district website.

Changes the recall petition signature requirement for fire protection district officers from twenty-five percent to twenty percent of voters who participated in the most recent gubernatorial election.