MO SB415

Allows first classification counties with 260,000-300,000 inhabitants or cities within such counties to impose a sales tax up to 0.25% for early childhood education programs, subject to voter approval.

Tax becomes effective on the first day of the second calendar quarter after the director of revenue receives notice of adoption, if approved by majority vote.

Director of revenue administers collection and enforcement with 1% deposited to state general revenue fund for collection costs; remaining revenue deposited into "Early Childhood Education Sales Tax Trust Fund" for designated purposes only.

Tax can be repealed by voter approval or by petition signed by 10% of registered voters from the last gubernatorial election, with repeal effective December 31st of the approval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

Governing body must select an existing community task force to administer tax revenue according to a budget approved by the county or city governing body.