MO SB1671

Adds third classification cities with 4,400-4,500 inhabitants to the list of municipalities authorized to impose a public safety sales tax of up to 0.5% on retail sales

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

Requires voter approval at a general, primary, or special election before the tax can take effect

Cities enacting the tax must maintain public safety budgets at or above pre-tax levels, with new revenue supplementing rather than replacing existing funding

State retains 1% of collections for administrative costs, with remaining funds distributed monthly to the levying city through the City Public Safety Sales Tax Trust Fund