MO HB2431

Adds a new category of city eligible to impose a public safety sales tax: cities with 4,400-4,900 inhabitants that are the county seat of a county with 30,000-35,000 inhabitants (targeting Lexington, Missouri)

Authorizes eligible cities to impose up to 0.5% sales tax on retail sales, subject to voter approval at a general, primary, or special election

Tax revenue must be deposited in a special trust fund and used exclusively for public safety expenditures including equipment, salaries, benefits, and facilities for police, fire, and emergency medical providers

Cities enacting the tax must maintain public safety budgets at no less than pre-tax levels, ensuring the new revenue supplements rather than replaces existing funding

Includes an emergency clause making the act effective immediately upon passage due to urgent public safety funding needs