MO HB3277

Amends Section 94.900, RSMo to add cities with 3,400-3,800 inhabitants located in counties with more than one million inhabitants to the list of municipalities authorized to impose a public safety sales tax

Authorizes eligible cities to impose up to a 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 improvements, 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 the amount budgeted in the year immediately preceding the tax's enactment, ensuring tax revenue supplements rather than replaces existing funding

State Department of Revenue collects the tax (retaining 1% for collection costs) and distributes funds monthly to participating cities through the "City Public Safety Sales Tax Trust Fund"