MO HB2192

Allows counties with 200,000-260,000 inhabitants to create a recreational and community center district and impose a sales tax up to 0.5% on retail sales within the district.

Tax revenue funds construction, maintenance, and operation of a new community center in any home rule city with over 400,000 inhabitants located in multiple counties, and repair and improvement of existing community centers in special charter cities with 29,000-32,000 inhabitants.

Tax requires voter approval through election, with a simple majority needed to adopt and a two-thirds majority required to repeal; proposals cannot be resubmitted within 12 months of the previous election.

Creates a seven-member board appointed by mayors of affected cities, the school board of a district with 11,000-12,000 average daily attendance, and the county presiding commissioner to administer the tax and fund allocations.

One percent of collected revenue goes to the state general revenue fund for collection costs, with remaining funds deposited in a special trust fund for designated recreational and community center purposes only.