MO HB1056

Authorizes the governing body of a third classification county without a township form of government with a population between 23,000-26,000 and a fourth classification county seat city with 700-800 inhabitants to impose a 3% surcharge on rental of rafts, tubes, and transient hotel/motel/cabin/campground rooms for emergency services purposes.

Requires voter approval at a state general, primary, or special election before any surcharge becomes effective, with implementation on the first day of the second calendar quarter following adoption if approved by a majority of voters.

Establishes a "County Emergency Services Surcharge Fund" to receive all surcharge revenues, which shall be used solely to offset emergency services costs as defined in section 190.100.

Allows county voters to repeal the surcharge through a subsequent election or through a citizen petition signed by at least 10% of registered voters from the last gubernatorial election, with repeal effective December 31st of the approval year.

Requires retailers and vendors to collect and remit surcharges to the county per its prescribed schedule, with no surcharge imposed on sales of one dollar or less, and allows the county to retain 2% of collected funds for one year after repeal to cover refunds and outstanding checks.