MO HB1114

County commission may impose a county sales tax up to 1 percent for emergency services including central dispatching, fire protection, ambulance service, and emergency telephone services, subject to voter approval.

Tax levy authorized under section 190.305 terminates when the new sales tax becomes fully operational, and any prior revenues collected are credited for their intended purposes.

Emergency services board consists of seven members appointed by the county commission without regard to political affiliation, representing fire protection districts, ambulance districts, sheriff's department, municipalities, and the general public.

Board members in counties with specific population ranges (second classification with 54,200-54,300 inhabitants, or first classification with 50,000-70,000 inhabitants) must include heads or designees from fire districts, ambulance districts, sheriff's office, police departments, and emergency management organizations.

Board establishes annual tax rates not exceeding the voter-approved amount, with rates determined by September 1 each year to produce sufficient revenues plus allowable surplus carryforward for emergency services funding.