FIRSTREGULARSESSION
HOUSEBILLNO.1277
103RDGENERALASSEMBLY
INTRODUCEDBYREPRESENTATIVETHOMPSON.
2804H.01I JOSEPHENGLER,ChiefClerk
ANACT
Torepealsection67.1360,RSMo,andtoenactinlieuthereofonenewsectionrelatingto
transientguesttaxesfortourism.
BeitenactedbytheGeneralAssemblyofthestateofMissouri,asfollows:
SectionA.Section67.1360,RSMo,isrepealedandonenewsectionenactedinlieu
2thereof,tobeknownassection67.1360,toreadasfollows:
67.1360.1.Thegoverningbodyofthefollowingcitiesandcountiesmayimposea
2taxasprovidedinthissection:
3 (1)Acitywithapopulationofmorethanseventhousandandlessthanseven
4thousandfivehundred;
5 (2)Acountywithapopulationofoverninethousandsixhundredandlessthan
6twelvethousandwhichhasatotalassessedvaluationofatleastsixty-threemilliondollars,if
7thecountysubmitstheissuetothevotersofsuchcountypriortoJanuary1,2003;
8 (3)Athirdclasscitywhichisthecountyseatofacountyofthethirdclassification
9withoutatownshipformofgovernmentwithapopulationofatleasttwenty-fivethousandbut
10notmorethanthirtythousandinhabitants;
11 (4)Anyfourthclasscityhaving,accordingtothelastfederaldecennialcensus,a
12populationofmorethanonethousandeighthundredfiftyinhabitantsbutlessthanone
13thousandninehundredfiftyinhabitantsinacountyofthefirstclassificationwithacharter
14formofgovernmentandhavingapopulationofgreaterthansixhundredthousandbutless
15thanninehundredthousandinhabitants;
EXPLANATION—Matterenclosedinbold-facedbrackets[thus] intheabovebillisnotenactedandis
intendedtobeomittedfromthelaw.Matterinbold-facetypeintheabovebillisproposedlanguage. 16 (5)Anycityhavingapopulationofmorethanthreethousandbutlessthaneight
17thousandinhabitantsinacountyofthefourthclassificationhavingapopulationofgreater
18thanforty-eightthousandinhabitants;
19 (6)Anycityhavingapopulationoflessthantwohundredfiftyinhabitantsinacounty
20ofthefourthclassificationhavingapopulationofgreaterthanforty-eightthousand
21inhabitants;
22 (7)Anyfourthclasscityhavingapopulationofmorethantwothousandfivehundred
23butlessthanthreethousandinhabitantsinacountyofthethirdclassificationhavinga
24populationofmorethantwenty-fivethousandbutlessthantwenty-seventhousand
25inhabitants;
26 (8)Anythirdclasscitywithapopulationofmorethanthreethousandtwohundred
27butlessthanthreethousandthreehundredlocatedinacountyofthethirdclassification
28havingapopulationofmorethanthirty-fivethousandbutlessthanthirty-sixthousand;
29 (9)Anycountyofthesecondclassificationwithoutatownshipformofgovernment
30andapopulationoflessthanthirtythousand;
31 (10)Anycityofthefourthclassinacountyofthesecondclassificationwithouta
32townshipformofgovernmentandapopulationoflessthanthirtythousand;
33 (11)Anycountyofthethirdclassificationwithatownshipformofgovernmentanda
34populationofatleasttwenty-eightthousandbutnotmorethanthirtythousand;
35 (12)Anycityofthefourthclasswithapopulationofmorethanonethousandeight
36hundredbutlessthantwothousandinacountyofthethirdclassificationwithatownship
37formofgovernmentandapopulationofatleasttwenty-eightthousandbutnotmorethan
38thirtythousand;
39 (13)Anycityofthethirdclasswithapopulationofmorethanseventhousandtwo
40hundredbutlessthanseventhousandfivehundredwithinacountyofthethirdclassification
41withapopulationofmorethantwenty-onethousandbutlessthantwenty-threethousand;
42 (14)Anyfourthclasscityhavingapopulationofmorethantwothousandeight
43hundredbutlessthanthreethousandonehundredinhabitantsinacountyofthethird
44classificationwithatownshipformofgovernmenthavingapopulationofmorethaneight
45thousandfourhundredbutlessthanninethousandinhabitants;
46 (15)Anyfourthclasscitywithapopulationofmorethanfourhundredseventybut
47lessthanfivehundredtwentyinhabitantslocatedinacountyofthethirdclassificationwitha
48populationofmorethanfifteenthousandninehundredbutlessthansixteenthousand
49inhabitants;
50 (16)Anythirdclasscitywithapopulationofmorethanthreethousandeighthundred
51butlessthanfourthousandinhabitantslocatedinacountyofthethirdclassificationwitha
HB1277 2 52populationofmorethanfifteenthousandninehundredbutlessthansixteenthousand
53inhabitants;
54 (17)Anyfourthclasscitywithapopulationofmorethanfourthousandthreehundred
55butlessthanfourthousandfivehundredinhabitantslocatedinacountyofthethird
56classificationwithoutatownshipformofgovernmentwithapopulationgreaterthansixteen
57thousandbutlessthansixteenthousandtwohundredinhabitants;
58 (18)Anyfourthclasscitywithapopulationofmorethantwothousandfourhundred
59butlessthantwothousandsixhundredinhabitantslocatedinacountyofthefirst
60classificationwithoutacharterformofgovernmentwithapopulationofmorethanfifty-five
61thousandbutlessthansixtythousandinhabitants;
62 (19)Anyfourthclasscitywithapopulationofmorethantwothousandfivehundred
63butlessthantwothousandsixhundredinhabitantslocatedinacountyofthethird
64classificationwithapopulationofmorethannineteenthousandonehundredbutlessthan
65nineteenthousandtwohundredinhabitants;
66 (20)Anycountyofthethirdclassificationwithoutatownshipformofgovernment
67withapopulationgreaterthansixteenthousandbutlessthansixteenthousandtwohundred
68inhabitants;
69 (21)Anycountyofthesecondclassificationwithapopulationofmorethanforty-
70fourthousandbutlessthanfiftythousandinhabitants;
71 (22)Anythirdclasscitywithapopulationofmorethanninethousandfivehundred
72butlessthanninethousandsevenhundredinhabitantslocatedinacountyofthefirst
73classificationwithoutacharterformofgovernmentandwithapopulationofmorethanone
74hundredninety-eightthousandbutlessthanonehundredninety-eightthousandtwohundred
75inhabitants;
76 (23)Anycityofthefourthclassificationwithmorethanfivethousandtwohundred
77butlessthanfivethousandthreehundredinhabitantslocatedinacountyofthethird
78classificationwithoutatownshipformofgovernmentandwithmorethantwenty-four
79thousandfivehundredbutlessthantwenty-fourthousandsixhundredinhabitants;
80 (24)Anythirdclasscitywithapopulationofmorethannineteenthousandnine
81hundredbutlessthantwentythousandinacountyofthefirstclassificationwithoutacharter
82formofgovernmentandwithapopulationofmorethanonehundredninety-eightthousand
83butlessthanonehundredninety-eightthousandtwohundredinhabitants;
84 (25)Anycityofthefourthclassificationwithmorethantwothousandsixhundred
85butlessthantwothousandsevenhundredinhabitantslocatedinanycountyofthethird
86classificationwithoutatownshipformofgovernmentandwithmorethanfifteenthousand
87threehundredbutlessthanfifteenthousandfourhundredinhabitants;
HB1277 3 88 (26)Anycountyofthethirdclassificationwithoutatownshipformofgovernment
89andwithmorethanfourteenthousandninehundredbutlessthanfifteenthousandinhabitants;
90 (27)Anycityofthefourthclassificationwithmorethanfivethousandfourhundred
91butfewerthanfivethousandfivehundredinhabitantsandlocatedinmorethanonecounty;
92 (28)Anycityofthefourthclassificationwithmorethansixthousandthreehundred
93butfewerthansixthousandfivehundredinhabitantsandlocatedinmorethanonecounty
94throughthecreationofatourismdistrictwhichmayinclude,inadditiontothegeographic
95areaofsuchcity,theareaencompassedbytheportionoftheschooldistrict,locatedwithina
96countyofthefirstclassificationwithmorethanninety-threethousandeighthundredbut
97fewerthanninety-threethousandninehundredinhabitants,havinganaveragedaily
98attendanceforschoolyear2005-06betweenonethousandeighthundredandonethousand
99ninehundred;
100 (29)Anycityofthefourthclassificationwithmorethanseventhousandseven
101hundredbutlessthanseventhousandeighthundredinhabitantslocatedinacountyofthefirst
102classificationwithmorethanninety-threethousandeighthundredbutlessthanninety-three
103thousandninehundredinhabitants;
104 (30)Anycityofthefourthclassificationwithmorethantwothousandninehundred
105butlessthanthreethousandinhabitantslocatedinacountyofthefirstclassificationwith
106morethanseventy-threethousandsevenhundredbutlessthanseventy-threethousandeight
107hundredinhabitants;
108 (31)Anycityofthethirdclassificationwithmorethanninethousandthreehundred
109butlessthanninethousandfourhundredinhabitants;
110 (32)Anycityofthefourthclassificationwithmorethanthreethousandeighthundred
111butfewerthanthreethousandninehundredinhabitantsandlocatedinanycountyofthefirst
112classificationwithmorethanthirty-ninethousandsevenhundredbutfewerthanthirty-nine
113thousandeighthundredinhabitants;
114 (33)Anycityofthefourthclassificationwithmorethanonethousandeighthundred
115butfewerthanonethousandninehundredinhabitantsandlocatedinanycountyofthefirst
116classificationwithmorethanonehundredthirty-fivethousandfourhundredbutfewerthan
117onehundredthirty-fivethousandfivehundredinhabitants;
118 (34)Anycountyofthethirdclassificationwithoutatownshipformofgovernment
119andwithmorethantwelvethousandonehundredbutfewerthantwelvethousandtwo
120hundredinhabitants;
121 (35)Anycityofthefourthclassificationwithmorethanthreethousandeighthundred
122butfewerthanfourthousandinhabitantsandlocatedinmorethanonecounty;provided,
123however,thatmotelsownedbynot-for-profitorganizationsareexempt;
HB1277 4 124 (36)Anycityofthefourthclassificationwithmorethanfivethousandbutfewerthan
125fivethousandfivehundredinhabitantsandlocatedinanycountywithacharterformof
126governmentandwithmorethantwohundredthousandbutfewerthanthreehundredfifty
127thousandinhabitants;[or]
128 (37)Anycitywithmorethanfourthousandbutfewerthanfivethousandfivehundred
129inhabitantsandlocatedinanycountyofthefourthclassificationwithmorethanthirty
130thousandbutfewerthanforty-twothousandinhabitants; or
131 (38)Anycitywithmorethanfivethousandsixhundredbutfewerthansix
132thousandthreehundredinhabitantsandthatisthecountyseatofacountywithmore
133thantwenty-twothousandbutfewerthantwenty-fivethousandinhabitants.
134 2.Thegoverningbodyofanycityorcountylistedinsubsection1ofthissectionmay
135imposeataxonthechargesforallsleepingroomspaidbythetransientguestsofhotels,
136motels,bedandbreakfastinns,andcampgroundsandanydockingfacilitythatrentsslipsto
137recreationalboatsthatareusedbytransientsforsleeping,whichshallbeatleasttwopercent
138butnotmorethanfivepercentperoccupiedroompernight,exceptthatsuchtaxshallnot
139becomeeffectiveunlessthegoverningbodyofthecityorcountysubmitstothevotersofthe
140cityorcountyatastategeneral,primary,orspecialelection,aproposaltoauthorizethe
141governingbodyofthecityorcountytoimposeataxpursuanttotheprovisionsofthissection
142andsection67.1362.Thetaxauthorizedbythissectionandsection67.1362shallbein
143additiontoanychargepaidtotheowneroroperatorandshallbeinadditiontoanyandall
144taxesimposedbylawandtheproceedsofsuchtaxshallbeusedbythecityorcountysolely
145forfundingthepromotionoftourism.Suchtaxshallbestatedseparatelyfromallother
146chargesandtaxes.
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HB1277 5