This act also authorizes fire protection districts and municipalities located within St. Louis County to impose a sales tax of up to 0.5% to provide fire protection services. A fire protection district or municipality imposing a sales tax authorized by this act shall reduce any property tax levy imposed by such district or municipality for the purposes of providing fire protection services such that the revenue generated by such property tax levy is offset in an amount equal to one hundred percent of the amount of revenue generated by the sales tax imposed pursuant to this act.

JOSH NORBERG