Modifies provisions relating to sales taxes for early childhood education services

HB 3149 modifies Missouri county sales tax rules to specifically direct revenue from certain local sales taxes toward early childhood education. It requires counties seeking to fund early childhood education through new sales taxes to obtain voter approval via ballot measure, with the tax rate limited to a combined maximum of 1.5% after 2025. The bill mandates that any revenue collected for this purpose must be deposited into the dedicated early childhood education fund and managed under existing rules (Section 67.5420). This directly affects Missouri counties considering new local sales taxes for education, as well as voters who must approve such tax proposals. The bill does not create new taxes but changes how existing county sales tax authority can be allocated.