MO SB940

Extends the expiration date of the Kansas City public mass transportation sales tax from December 31, 2015 to December 31, 2020

Maintains the maximum sales tax rate of one-half of one percent on retail sales of tangible personal property and taxable services within cities adopting the tax

Requires 7.5 percent of collected sales tax to be distributed to the interstate transportation authority, with the remainder expiring on the new December 31, 2020 date

Conditions the tax expiration on the transportation authority achieving full compliance with handicapped accessibility requirements under the Americans with Disabilities Act by the expiration date

Requires city clerks to notify the director of revenue within ten days of adopting the sales tax ordinance and to report any changes to city boundaries affecting the tax's applicability