MO HB2557

Authorizes home rule cities with more than 400,000 inhabitants located in more than one county (Kansas City) to establish community improvement districts in certain first classification counties with 200,000-260,000 inhabitants (Clay County) that can impose a sales and use tax up to 1% in addition to real property taxes

Requires voter approval via ballot question for any sales and use tax, with the governing body limited to submitting the question only once; the tax becomes effective on the first day of the second calendar quarter after the Department of Revenue receives notice

Mandates that sales and use tax revenue designated for a specific purpose be deposited into a special trust fund and expended solely for that purpose, with remaining funds continuing for that purpose after the tax expires

Allows districts to repeal sales and use taxes by resolution before expiration unless doing so would impair the district's ability to repay liabilities, borrowed money, or issued obligations

Expands district powers in blighted areas to include contracting with private property owners to construct (not just demolish, renovate, or rehabilitate) buildings, structures, or improvements