MO HB3179

Changes the local sales tax for community children's services from permissive ("may") to mandatory ("shall") for counties and cities not within a county, after voter approval

Authorizes a sales tax up to one-quarter of one cent to fund services for persons 19 years of age or less, including counseling, family support, and temporary residential services

Requires voter approval through a ballot measure, which can be initiated by the governing body or by petition of 8% of qualified voters based on the last gubernatorial election turnout

Tax revenues are deposited into a "Community Children's Services Fund" administered by a board of directors, with 1% retained by the state for collection costs

Failed ballot measures cannot be resubmitted for at least 12 months from the date of the previous vote