MO HB1504

Repeals and reenacts 15 existing sections and creates 35 new sections related to sales tax authorization and collection across Missouri.

Adds Gateway Arch grounds definition and allows metropolitan districts to impose up to three-sixteenths of one cent incremental sales tax for Gateway Arch improvements and regional parks, with 60% of incremental tax revenue allocated to the district and 40% to counties.

Creates new parks, trails, and greenways districts in counties with charter government and over 600,000 but fewer than 700,000 inhabitants, authorized to levy one-tenth of one cent local sales tax with 45% to district and 55% to county and municipalities.

Establishes theater, cultural arts, and entertainment districts in specified counties and allows circuit court alternative creation procedures.

Extends aviation jet fuel sales tax exemption cap through December 31, 2023 and allows public library districts in specified counties to impose up to one-half cent sales tax for library operations.