MO HB26

Changes the reauthorization period for city earnings taxes from five years to twenty years, requiring voter approval once every twenty years instead of every five years

Allows constitutional charter cities that imposed an earnings tax as of November 2, 2010, to continue the tax only if voters approve continuation at municipal elections

Prohibits any Missouri city or town that did not impose an earnings tax as of November 2, 2010, from imposing such a tax on residents and businesses

Requires cities that fail to obtain voter approval for continuation of the earnings tax to phase out the tax over a ten-year period pursuant to section 92.125

Updates ballot language to reflect the twenty-year continuation period in the voter question regarding earnings tax continuation