MO HB1802

Allows specific cities (third and fourth classification cities meeting population criteria) to impose a sales tax of up to one-half of one percent on retail sales with voter approval.

Tax revenue must be used solely for public safety improvements including equipment, employee salaries and benefits, and facilities for police, fire, and emergency medical providers.

Requires voter approval through ballot measure before tax becomes effective; tax takes effect the first day of the second calendar quarter after the Department of Revenue receives notice of adoption.

Collected revenue (minus 1% for state collection costs) is deposited into a "City Public Safety Sales Tax Trust Fund" and distributed monthly to the imposing city for appropriation by its governing body.

Tax can be repealed by city governing body through voter approval or by petition signed by 10% of registered voters from the last gubernatorial election, with repeal effective December 31st of the approval year.