SB 176 - This act allows Cole County to elect a sheriff, due to a vacancy in the office, on the general municipal election day (April 5) regardless of the amount of time that lapses from the date of vacancy. Currently, if the vacancy occurs more than 9 months from a general election, a special election must be held. This provision will expire on June 1, 2005. This act allows the governing body of Poplar Bluff to impose, subject to voter approval, a sales tax on retail sales for the purpose of funding local economic development projects, including transportation projects. The sales tax may be approved at the rate of one-half of 1% of the receipts from taxable retail sales within the city. Revenue collected from the sales tax, less 1% for the cost of collection, is to be deposited by the Director of Revenue into the Local Economic Development Sales Tax Fund. The tax will terminate as approved by the voters. This act has an emergency clause. SUSAN HENDERSON