MO HB1443

Allows governing bodies of specified cities to impose a sales tax of up to one-half of one percent on retail sales, subject to voter approval.

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 first classification 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 providers.

Sales tax requires voter approval through ballot measure and becomes effective on the first day of the second calendar quarter after the director of revenue receives notice of adoption.

Tax can be repealed by voter approval on any city election date, or if a petition signed by 10 percent of registered voters is submitted; repeal becomes effective December 31st of the approval year.