MO SB746

Creates new section 67.1080 of Missouri law allowing counties to extend taxes that are set to terminate by state law through majority vote of the county governing body, subject to voter approval.

Requires the county governing body to submit a proposal to voters at a county or state general, primary, or special election before any tax extension ordinance or order becomes effective.

Ballot language must include the county name, type of tax, purpose of tax, and tax rate, with an optional reference to the duration of the extension.

Tax extension becomes effective if a majority of qualified voters voting on the proposal approve it; if voters reject the proposal, the governing body cannot extend the tax unless it resubmits the proposal and voters approve it in a subsequent election.