MO SB117

Authorizes home rule cities and counties of specific population sizes to impose up to 0.5% sales tax for economic development purposes, subject to voter approval at general or primary elections.

Establishes an 11-member economic development tax board to develop plans and projects, with at least 20% of tax revenue dedicated to long-term economic development preparation activities and no more than 25% for administrative costs.

Creates new authority for a third-classification city (10,800-10,900 inhabitants) located in multiple counties to impose up to 1% sales tax for community center construction, maintenance, operation, and equipment, with funds deposited in a special trust fund.

Authorizes certain cities to impose up to 0.5-1% sales tax for public safety improvements and capital improvements, requiring voter approval and establishing special trust funds for revenue collection and use.

Modifies Community Improvement District provisions to allow special assessment collection through annual real estate tax bills in certain first-classification counties and updates delinquent tax sale procedures and hospital district sales tax provisions.