SCS/SB 826 - Currently, candidates cannot be in arrears for unpaid state income tax. Under this act, candidates for public office cannot be in arrears for unpaid city taxes or municipal user fees either. SECTIONS 115.305, 115.342, and 115.346 Persons contracting to provide professional legal and accounting services for a fire protection district shall not receive compensation after lawful termination of the contract by the governing body of such political subdivision, except for services actually rendered. SECTION 321.018 This section states that any fire protection district director who is found guilty of or pleads guilty to a felony shall immediately forfeit such office. SECTION 321.130 Currently, the number of signatures required on a petition to have an election to recall a fire protection district board member is at least 25% of the number of voters who voted in the most recent gubernatorial election in that district. This act changes the number of signatures needed to 20%. SECTION 321.711 Under current law, ambulance and fire protection districts located in any county in this state, except Greene, Platte, Clay, St. Louis and St. Charles counties, are authorized to seek voter approval for a sales tax of up to one-half of one percent to fund the operation of such districts, provided such sales tax is accompanied by a reduction in the district's property tax rate. This act would allow ambulance and fire protection districts with assessed valuations which are less than $2.5 billion located within St. Louis County to seek voter approval to impose the sales tax, provided such tax is accompanied by a reduction in the districts property tax rate. Any ambulance or fire protection district located in St. Louis County which imposes such tax would be required to conduct annual audits and make their budgets, including balances and reserves available to on their websites. SECTION 321.552 Certain provisions of this act are similar to HB 1739 (2010) and SCS/SB 881 (2010). JASON ZAMKUS