MO HB875

Authorizes counties with charter government and population between 200,000-350,000 to replace property tax on county public health centers with a sales tax of up to 1 percent, subject to voter approval.

Sales tax applies to all retail sales subject to Missouri sales tax under chapter 144 and must be stated separately from other charges and taxes.

Tax becomes effective on the first day of the second calendar quarter after the director of revenue receives notification, only if approved by majority vote of county residents.

Revenue collected goes to a special "County Public Health Center Sales Tax Fund" for establishment, maintenance, and operation of the county health center, with 1 percent retained for collection costs.

Voters may repeal the tax through a subsequent election or through a petition signed by registered voters equal to at least 10 percent of those voting in the last gubernatorial election.