MO SB1493

Counties may impose a sales tax up to 0.25% (one-fourth of one percent) on retail sales solely for funding senior services, subject to voter approval at a state general, primary, or special election

Revenue collected is deposited in a "Senior Services Sales Tax Trust Fund," with 1% retained by the state for collection costs and the remainder used exclusively for senior services as determined by a county senior services tax commission

Each county imposing the tax must establish a seven-member senior services tax commission appointed by the county commission to administer the dedicated revenue

The tax may be repealed by voter approval either through a county-initiated ballot measure or by petition signed by 10% of registered voters from the last gubernatorial election, with repeal taking effect on December 31st of the year approved

The Missouri Department of Revenue administers collection and enforcement, with existing state sales tax permits, exemptions, and penalties applying to this tax