Modifies provisions relating to early childhood education taxes

SB 1662 allows Missouri counties to impose an additional county sales tax (up to 1% combined with other sales taxes, with exceptions for small counties for law enforcement after 2025) only after voter approval through a specific ballot measure. The tax must be used for the purpose approved by voters (e.g., early childhood education), and if designated for early childhood education, revenue must be deposited into a dedicated fund. Counties must follow strict voter approval rules, including a two-year waiting period between proposals, and the tax cannot fund stadiums, zoological facilities, or other prohibited purposes. The bill also establishes distribution rules for large counties and ensures revenue aligns with voter-approved priorities.