MO SB1123

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

Revenue from the law enforcement sales tax must be deposited in a special trust fund and used solely for county law enforcement services, including specialized police services such as tactical operations, bomb and arson units, crime lab services, emergency management, metro air support, and crime scene support

Counties adopting the law enforcement sales tax must annually appropriate $1 million to a municipal police department fund for reimbursing police departments for background checks, physiological testing, and up to $1,000 per officer annually for training and continuing education

The bill modifies the county sales tax distribution formula by moving unincorporated areas from Group B to Group A when a county adopts the new law enforcement sales tax, changing how revenues are shared between the county and municipalities

The county's portion under the new distribution formula would be reduced by the difference between its former Group B share and its new Group A share, with that reduction distributed among all cities, towns, and villages in the county on a per capita basis