MO SB309

Repeals and re-enacts sections 190.035, 190.040, and 321.552 RSMo relating to taxes for emergency services funding.

Allows ambulance districts to levy a property tax not exceeding 30 cents per $100 valuation, or alternatively, impose a sales tax up to one-half of one percent on retail sales in the district.

Requires ambulance districts choosing a sales tax to obtain voter approval through ballot proposition and establishes specific ballot language requirements.

Authorizes ambulance and fire protection districts (with exceptions for certain first-classification counties) to impose sales tax up to one-half of one percent, conditioned on property tax rate reductions equal to 50 percent of prior year sales tax revenue collected.

Creates an "Ambulance or Fire Protection District Sales Tax Trust Fund" administered by the Director of Revenue, with monthly distribution of collected funds to district governing bodies and provisions for refunds and account management.