MO HB254

Allows four specific categories of Missouri cities to impose a sales tax of up to one-half of one percent upon voter approval for public safety purposes.

Eligible cities include: third classification cities with 26,300-26,700 residents; fourth classification cities with 30,300-30,700 residents; fourth classification cities with 24,800-25,000 residents; and third classification cities with 4,000-4,500 residents in counties with 200,000-260,000 residents.

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

Sales tax requires voter approval through a local election and can be repealed by voter approval or upon petition of 10 percent of registered voters from the last gubernatorial election.

Revenue collected by the state is deposited in a "City Public Safety Sales Tax Trust Fund" and distributed monthly to the imposing city, with one percent of collections retained for state administrative costs.