MO SB898

Authorizes specified Missouri cities to impose a sales tax of up to one-half of one percent on retail sales for public safety improvements, including equipment, employee salaries and benefits, and facilities for police, fire, and emergency medical providers

Applies to cities of the third classification with 10,800-10,900 inhabitants in first classification counties with 184,000-188,000 inhabitants, and cities of the fourth classification with 8,900-9,000 or 2,600-2,700 inhabitants in first classification counties with 82,000-82,100 inhabitants

Requires voter approval through a ballot measure at a county or state general, primary, or special election before the tax can take effect; becomes effective on the first day of the second calendar quarter after the director of revenue receives notification

Creates the "City Public Safety Sales Tax Trust Fund" to deposit collected revenues minus one percent for collection costs; funds must be used solely for public safety improvements and are not deemed state funds

Prohibits resubmission of a failed proposal to voters sooner than 12 months from the date of the last proposal; if a tax is abolished, the city must notify the director of revenue at least 90 days prior to the effective date of repeal