MO HB812

Modifies county sales tax distribution formulas effective January 1, 2016, to guarantee that no city, town, or village in Group B receives less than 50% of the sales taxes actually generated within its boundaries

Requires the Director of Revenue to identify municipalities that would receive less than the 50% threshold and calculate the difference before making distributions, then adjust payments accordingly

Creates new Section 94.860 authorizing charter counties with more than 950,000 inhabitants (St. Louis County) to impose up to 0.5% sales tax on retail sales in unincorporated areas only, dedicated to law enforcement services

Requires voter approval in unincorporated areas for the new law enforcement sales tax, with revenue deposited in a special trust fund restricted to police services and law enforcement capital improvements

Repeals the previous distribution formula that was effective from January 1, 1994 through December 31, 2015, replacing it with the new 50% minimum guarantee system for Group B municipalities