HB 1328 -- Sales Taxation

Sponsor:  Kreider

Current law allows the governing body of any county, except
Jackson and St. Louis counties, to impose by ordinance and upon
voter approval a sales tax up to one-half of 1% on all retail
sales for the purpose of providing law enforcement.  This bill
expands the use of this tax to include fire protection.  The
bill also allows any city located within a county which has a
county-wide sales tax for law enforcement to impose by ordinance
and upon voter approval a tax for law enforcement or fire
protection.  Funds collected from this tax will be deposited
into the County or City Public Safety Sales Tax Trust Fund which
is created in the bill.