Bill > HB1345

This bill authorizes specific cities in Missouri to levy a local sales tax of up to 0.5% dedicated exclusively to public safety improvements, with a particular focus on one specific city of 4,400 to 4,900 inhabitants that is a county seat. The tax can only be implemented after receiving voter approval through a ballot measure that explicitly asks voters whether they support a sales tax for improving public safety. If approved, the tax revenues must be deposited in a special trust fund and can only be used for public safety expenses such as equipment, salaries, benefits, and facilities for police, fire, and emergency medical services. The bill requires that the city maintain its existing public safety budget and use the new tax revenue as a supplement, not a replacement, for current funding. The tax would be in addition to existing sales taxes, and if passed, would take effect on the first day of the second calendar quarter after the state revenue director is notified of its adoption. The bill includes provisions for how tax revenues will be collected, tracked, and distributed, with the state retaining 1% for collection costs. The legislation is deemed an emergency act, meaning it would go into effect immediately upon passage.

https://house.mo.gov/Bill.aspx?bill=HB1345&year=2025&code=R