MO HB843

Authorizes five specific Missouri cities to impose a sales tax of up to 0.5% on retail sales for public safety purposes, subject to voter approval.

Eligible cities include: third classification cities with 10,800-10,900 residents in first classification counties with 184,000-188,000 residents; fourth classification cities with 8,900-9,000 residents; fourth classification cities with 2,600-2,700 residents in first classification counties with 82,000-82,100 residents; home rule cities with 48,000-49,000 residents; and home rule cities with 73,000-75,000 residents.

Tax revenue must be deposited in a special trust fund and used solely for public safety improvements including police, fire, and emergency medical services equipment, employee salaries and benefits, and facilities.

Voter approval requires submission of a ballot proposal to city voters at a county or state general, primary, or special election with a simple majority needed to authorize the tax.

Tax becomes effective on the first day of the second calendar quarter after the director of revenue receives notification of adoption; cities may not resubmit a failed proposal within 12 months.