SB 634 - This act allows Greene County and any city within the county to impose a sales tax, upon approval of a majority of the voters, not to exceed one-fourth of one percent for the purpose of funding early childhood education in the county or city. The county or city must enter into an agreement with the director of the Department of Revenue to collect the tax and the director is responsible for the administration, collection, enforcement, and operation of the tax. All revenue collected, except for one percent for the cost of collection which shall be deposited in the state's general revenue fund, must be deposited in the "Early Childhood Education Sales Tax Trust Fund", which is created by the act. Moneys in the fund are not state funds, and cannot be commingled with any funds of the state. The governing body of any county or city that has adopted the sales tax may submit the question of repeal of the tax to the voters. The tax may also be submitted to the voters for repeal by a petition signed by ten percent of the registered voters of the county or city voting in the last gubernatorial election. If the tax is repealed or terminated by any means, all funds remaining in the special trust fund must continue to be used solely for early childhood education. One year after the repeal of the tax, the director must remit the balance in the account to the county or city and close the account. The governing body of the county or city must select an existing community task force to administer the revenue received. Such revenue may only be expended upon approval of an existing community task force selected by the governing body of the county or city to administer the funds and only in accordance with a budget approved by the county or city governing body. This act is identical to SB 127 (2017), SB 753 (2016), SB 242 (2015), SB 947 (2014), and SCS/SB 415 (2013), and is substantially similar to HB 1687 (2018). JOSHUA NORBERG