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Expanding an existing local option sales tax law for emergency services, this bill allows cities and towns located in second-class counties — counties with populations roughly between 31,000 and 125,000 — to impose a small local sales tax of up to 0.33% to fund emergency medical and fire protection services, but only if the city or town's emergency response area includes a state park of 22,000 or more acres. Unlike other communities eligible under this law, these newly qualifying cities and towns can only adopt the lower 0.33% rate through a public hearing and approving ordinance, not the higher 1% rate available elsewhere that requires voter approval. As with the existing law, the tax would last 10 years before requiring reauthorization, and revenue collected would go toward funding local emergency services. The bill also makes minor technical and cross-reference updates to the underlying law.