HB 1853 Summary

• Expands authorization for a public safety sales tax to four categories of Missouri cities: third class cities with 26,300-26,700 inhabitants; fourth class cities with 30,300-30,700 inhabitants; fourth class cities with 24,800-25,000 inhabitants; and special charter cities with 29,000-32,000 inhabitants.

• Allows governing bodies of eligible cities to impose a sales tax up to one-half of one percent on all retail sales subject to state taxation, but only upon voter approval at a county or state election.

• Tax revenues must be used solely for public safety purposes including equipment, employee salaries and benefits, and facilities for police, fire, and emergency medical providers.

• Requires the Department of Revenue to collect and distribute tax revenues monthly to cities through a dedicated state trust fund, with one percent of collections retained for administrative costs.

• Permits cities to repeal the tax through voter approval or upon petition signed by ten percent of registered voters, with repeal becoming effective December 31 of the approval year.