MO HB534

Repeals and replaces sections 66.620 and 66.630 relating to county sales tax distribution in Missouri.

Reinstates the location-based distribution method for Group A cities (those with pre-existing city sales taxes) beginning January 1, 2012, replacing the complex redistribution formula that was in effect from January 1, 1994 through December 31, 2011.

Allows Group B cities (those without pre-existing city sales taxes) to adopt an ordinance to transfer to Group A status, whereas previously only Group A cities could transfer to Group B.

Removes the expiration date of January 1, 2012 from the interim redistribution formula provisions and the restrictions on annexation-related adjustments, making those provisions permanent.

Modifies motor vehicle sales tax distribution to reference the new January 1, 2012 date for applying the redistribution formula before reverting to standard Group B distribution methods.