SECOND REGULAR SESSION
SENATE BILL NO. 1488
102ND GENERAL ASSEMBLY
INTRODUCED BY SENATOR RIZZO.
5970S.01I KRISTINA MARTIN, Secretary
AN ACT
To repeal section 67.1366, RSMo, and to enact in lieu thereof one new section relating to a
transient guest tax for tourism.
Be it enacted by the General Assembly of the State of Missouri, as follows:
Section A. Section 67.1366, RSMo, is repealed and one new 1
section enacted in lieu thereof, to be known as section 67.1366, 2
to read as follows:3
67.1366. 1. The governing body of a charter city with 1
a population of more than one hundred thousand located in a 2
charter county of the fir st classification may impose a tax 3
on the charges for all sleeping rooms paid by the transient 4
guests of hotels, motels, bed and breakfast inns and 5
campgrounds which shall be at least five percent, but not 6
more than seven percent per occupied room per night, except 7
that such tax shall not become effective unless the 8
governing body of the city submits to the voters of the city 9
at a state general, primary or special election, a proposal 10
to authorize the governing body of the city to impose a tax 11
under the provisions of this section. The tax authorized by 12
this section shall be in addition to any charge paid to the 13
owner or operator and shall be in addition to any and all 14
taxes imposed by law and the proceeds of such tax shall be 15
used by the city for funding the promotion, operation and 16
development of tourism and for the operating costs of a 17 SB 1488 2
community center. Such tax shall be stated separately from 18
all other charges and taxes. 19
2. The question shall be submitted in substantially 20
the following form: 21
If a majority of the votes cast on the question by the 30
qualified voters voting thereon are in favor of the 31
question, then the tax shall become effective on the first 32
day of the calendar quarter following the calendar quarter 33
in which the election was held. If a majority of the votes 34
cast on the question by the qualified voters voting thereon 35
are opposed to the q uestion, then the governing body for the 36
city shall have no power to impose the tax authorized by 37
subsection 1 of this section unless and until the governing 38
body of the city again submits the question to the qualified 39
voters of the city and such quest ion is approved by a 40
majority of the qualified voters voting on the question. 41
3. On and after the effective date of any tax 42
authorized under the provisions of subsection 1 of this 43
section, the city may adopt one of the two following 44
provisions for the collection and administration of the tax: 45
(1) The city may adopt rules and regulations for the 46
internal collection of such tax by the city officers usually 47
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Shall the ______ (city) levy a tax of ______
percent on each sleeping room or campsite occupied
and rented by transient guests which are used by
transients for sleeping in the ______ (city),
where the proceeds shall be expended for promotion
of tourism and the costs of operating a community
center?
29 □ YES □ NO SB 1488 3
responsible for collection and administration of city taxes; 48
or 49
(2) The city may enter into an agreement with the 50
director of revenue of the state of Missouri for the purpose 51
of collecting the tax authorized in subsection 1 of this 52
section. In the event any city enters into an agreement 53
with the director of revenue of the state of Missouri for 54
the collection of the tax authorized in subsection 1 of this 55
section, the director of revenue shall perform all functions 56
incident to the administration, collection, enforcement and 57
operation of such tax, and the director of revenue sha ll 58
collect the additional tax authorized pursuant to the 59
provisions of subsection 1 of this section. The tax 60
authorized under the provisions of subsection 1 of this 61
section shall be collected and reported upon such forms and 62
under such administrative rules and regulations as may be 63
prescribed by the director of revenue, and the director of 64
revenue shall retain an amount not to exceed one percent for 65
cost of collection. 66
4. If a tax is imposed by a city pursuant to 67
subsection 1 of this section , the city may collect a penalty 68
of one percent and interest not to exceed two percent per 69
month on unpaid taxes which shall be considered delinquent 70
thirty days after the last day of each quarter. 71
5. Nothing contained herein shall be construed to 72
limit the power of a constitutional charter city in a 73
noncharter county from imposing a business license tax on 74
hotels, motels, bed and breakfast inns and campgrounds upon 75
such terms, conditions and procedures as set forth in its 76
own charter or ordin ances. 77