Modifies provisions relating to the recreation sales tax for certain counties

HB 149 allows specific counties in Missouri to impose a 1% sales tax for recreation purposes, targeting counties with populations between 10,000-15,000 (third class) or 58,000-70,000 (second class) that share a judicial circuit. The tax requires voter approval via ballot measure in each county and funds must be deposited into a separate "County Recreation Sales Tax Trust Fund" for recreation projects like parks and facilities. Revenue collected stays distinct from state funds, with counties receiving monthly distributions from the trust. The tax expires after 25 years unless renewed by voters through another ballot measure, which would extend it for up to 10 years.