MO HB2676

Authorizes charter counties with more than 950,000 inhabitants (St. Louis County) to impose up to a 0.25% sales tax for law enforcement services, subject to voter approval at a general, primary, or special election

Requires revenue from the new law enforcement sales tax to fund specialized police services available to municipalities at no cost, including tactical operations, bomb and arson units, crime lab services, emergency management, metro air support, and crime scene support

Mandates $1 million annually from the law enforcement sales tax be allocated to a municipal police department fund for reimbursing departments for officer background checks, physiological testing, and up to $1,000 per officer annually for training and continuing education

Modifies the county sales tax distribution formula by adding the county's unincorporated areas to "Group A" (point-of-sale distribution) when the new law enforcement tax is adopted, eliminating the county's separate share as a Group B participant

Reduces the county's overall share under the new distribution formula by the difference between its previous Group B allocation and its new Group A allocation, with the reduction distributed to all cities, towns, and villages on a per capita basis