MO HB1255

Authorizes the governing body of a specific third-classification county (with 23,000-26,000 inhabitants and a fourth-classification county seat with 700-800 inhabitants) to impose a 3% surcharge on rentals of canoes, kayaks, rafts, tubes, and transient lodging at hotels, motels, cabins, campsites, and campgrounds.

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

Establishes a "County Emergency Services Surcharge Fund" for revenue collection, with all funds used solely to offset costs of providing emergency services as defined in section 190.100.

Allows counties to submit repeal of the surcharge to voters at any available election date, or requires submission upon petition signed by at least 10% of registered voters from the last gubernatorial election, with repeal effective December 31st if approved.

Provides that upon repeal or termination, counties may retain 2% of collected funds for one year to cover refunds and dishonored payments, with remaining balance transferred to the general fund.