Missouri 2025 Regular Session

Missouri House Bill HB1302 Compare Versions

Only one version of the bill is available at this time.
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11 FIRSTREGULARSESSION
22 HOUSEBILLNO.1302
33 103RDGENERALASSEMBLY
44 INTRODUCEDBYREPRESENTATIVEHOVIS.
55 2818H.01I JOSEPHENGLER,ChiefClerk
66 ANACT
77 Torepealsections67.1360and67.1367,RSMo,andtoenactinlieuthereoftwonewsections
88 relatingtotransientguesttaxesfortourismpurposes.
99 BeitenactedbytheGeneralAssemblyofthestateofMissouri,asfollows:
1010 SectionA.Sections67.1360and67.1367,RSMo,arerepealedandtwonewsections
1111 2enactedinlieuthereof,tobeknownassections67.1360and67.1367,toreadasfollows:
1212 67.1360.1.Thegoverningbodyofthefollowingcitiesandcountiesmayimposea
1313 2taxasprovidedinthissection:
1414 3 (1)Acitywithapopulationofmorethanseventhousandandlessthanseven
1515 4thousandfivehundred;
1616 5 (2)Acountywithapopulationofoverninethousandsixhundredandlessthan
1717 6twelvethousandwhichhasatotalassessedvaluationofatleastsixty-threemilliondollars,if
1818 7thecountysubmitstheissuetothevotersofsuchcountypriortoJanuary1,2003;
1919 8 (3)Athirdclasscitywhichisthecountyseatofacountyofthethirdclassification
2020 9withoutatownshipformofgovernmentwithapopulationofatleasttwenty-fivethousandbut
2121 10notmorethanthirtythousandinhabitants;
2222 11 (4)Anyfourthclasscityhaving,accordingtothelastfederaldecennialcensus,a
2323 12populationofmorethanonethousandeighthundredfiftyinhabitantsbutlessthanone
2424 13thousandninehundredfiftyinhabitantsinacountyofthefirstclassificationwithacharter
2525 14formofgovernmentandhavingapopulationofgreaterthansixhundredthousandbutless
2626 15thanninehundredthousandinhabitants;
2727 EXPLANATION—Matterenclosedinbold-facedbrackets[thus] intheabovebillisnotenactedandis
2828 intendedtobeomittedfromthelaw.Matterinbold-facetypeintheabovebillisproposedlanguage. 16 (5)Anycityhavingapopulationofmorethanthreethousandbutlessthaneight
2929 17thousandinhabitantsinacountyofthefourthclassificationhavingapopulationofgreater
3030 18thanforty-eightthousandinhabitants;
3131 19 (6)Anycityhavingapopulationoflessthantwohundredfiftyinhabitantsinacounty
3232 20ofthefourthclassificationhavingapopulationofgreaterthanforty-eightthousand
3333 21inhabitants;
3434 22 (7)Anyfourthclasscityhavingapopulationofmorethantwothousandfivehundred
3535 23butlessthanthreethousandinhabitantsinacountyofthethirdclassificationhavinga
3636 24populationofmorethantwenty-fivethousandbutlessthantwenty-seventhousand
3737 25inhabitants;
3838 26 (8)Anythirdclasscitywithapopulationofmorethanthreethousandtwohundred
3939 27butlessthanthreethousandthreehundredlocatedinacountyofthethirdclassification
4040 28havingapopulationofmorethanthirty-fivethousandbutlessthanthirty-sixthousand;
4141 29 (9)Anycountyofthesecondclassificationwithoutatownshipformofgovernment
4242 30andapopulationoflessthanthirtythousand;
4343 31 (10)Anycityofthefourthclassinacountyofthesecondclassificationwithouta
4444 32townshipformofgovernmentandapopulationoflessthanthirtythousand;
4545 33 (11)Anycountyofthethirdclassificationwithatownshipformofgovernmentanda
4646 34populationofatleasttwenty-eightthousandbutnotmorethanthirtythousand;
4747 35 (12)Anycityofthefourthclasswithapopulationofmorethanonethousandeight
4848 36hundredbutlessthantwothousandinacountyofthethirdclassificationwithatownship
4949 37formofgovernmentandapopulationofatleasttwenty-eightthousandbutnotmorethan
5050 38thirtythousand;
5151 39 (13)Anycityofthethirdclasswithapopulationofmorethanseventhousandtwo
5252 40hundredbutlessthanseventhousandfivehundredwithinacountyofthethirdclassification
5353 41withapopulationofmorethantwenty-onethousandbutlessthantwenty-threethousand;
5454 42 (14)Anyfourthclasscityhavingapopulationofmorethantwothousandeight
5555 43hundredbutlessthanthreethousandonehundredinhabitantsinacountyofthethird
5656 44classificationwithatownshipformofgovernmenthavingapopulationofmorethaneight
5757 45thousandfourhundredbutlessthanninethousandinhabitants;
5858 46 (15)Anyfourthclasscitywithapopulationofmorethanfourhundredseventybut
5959 47lessthanfivehundredtwentyinhabitantslocatedinacountyofthethirdclassificationwitha
6060 48populationofmorethanfifteenthousandninehundredbutlessthansixteenthousand
6161 49inhabitants;
6262 50 (16)Anythirdclasscitywithapopulationofmorethanthreethousandeighthundred
6363 51butlessthanfourthousandinhabitantslocatedinacountyofthethirdclassificationwitha
6464 HB1302 2 52populationofmorethanfifteenthousandninehundredbutlessthansixteenthousand
6565 53inhabitants;
6666 54 (17)Anyfourthclasscitywithapopulationofmorethanfourthousandthreehundred
6767 55butlessthanfourthousandfivehundredinhabitantslocatedinacountyofthethird
6868 56classificationwithoutatownshipformofgovernmentwithapopulationgreaterthansixteen
6969 57thousandbutlessthansixteenthousandtwohundredinhabitants;
7070 58 (18)Anyfourthclasscitywithapopulationofmorethantwothousandfourhundred
7171 59butlessthantwothousandsixhundredinhabitantslocatedinacountyofthefirst
7272 60classificationwithoutacharterformofgovernmentwithapopulationofmorethanfifty-five
7373 61thousandbutlessthansixtythousandinhabitants;
7474 62 (19)Anyfourthclasscitywithapopulationofmorethantwothousandfivehundred
7575 63butlessthantwothousandsixhundredinhabitantslocatedinacountyofthethird
7676 64classificationwithapopulationofmorethannineteenthousandonehundredbutlessthan
7777 65nineteenthousandtwohundredinhabitants;
7878 66 (20)Anycountyofthethirdclassificationwithoutatownshipformofgovernment
7979 67withapopulationgreaterthansixteenthousandbutlessthansixteenthousandtwohundred
8080 68inhabitants;
8181 69 (21)Anycountyofthesecondclassificationwithapopulationofmorethanforty-
8282 70fourthousandbutlessthanfiftythousandinhabitants;
8383 71 (22)Anythirdclasscitywithapopulationofmorethanninethousandfivehundred
8484 72butlessthanninethousandsevenhundredinhabitantslocatedinacountyofthefirst
8585 73classificationwithoutacharterformofgovernmentandwithapopulationofmorethanone
8686 74hundredninety-eightthousandbutlessthanonehundredninety-eightthousandtwohundred
8787 75inhabitants;
8888 76 (23)Anycityofthefourthclassificationwithmorethanfivethousandtwohundred
8989 77butlessthanfivethousandthreehundredinhabitantslocatedinacountyofthethird
9090 78classificationwithoutatownshipformofgovernmentandwithmorethantwenty-four
9191 79thousandfivehundredbutlessthantwenty-fourthousandsixhundredinhabitants;
9292 80 (24)Anythirdclasscitywithapopulationofmorethannineteenthousandnine
9393 81hundredbutlessthantwentythousandinacountyofthefirstclassificationwithoutacharter
9494 82formofgovernmentandwithapopulationofmorethanonehundredninety-eightthousand
9595 83butlessthanonehundredninety-eightthousandtwohundredinhabitants;
9696 84 (25)Anycityofthefourthclassificationwithmorethantwothousandsixhundred
9797 85butlessthantwothousandsevenhundredinhabitantslocatedinanycountyofthethird
9898 86classificationwithoutatownshipformofgovernmentandwithmorethanfifteenthousand
9999 87threehundredbutlessthanfifteenthousandfourhundredinhabitants;
100100 HB1302 3 88 (26)Anycountyofthethirdclassificationwithoutatownshipformofgovernment
101101 89andwithmorethanfourteenthousandninehundredbutlessthanfifteenthousandinhabitants;
102102 90 (27)Anycityofthefourthclassificationwithmorethanfivethousandfourhundred
103103 91butfewerthanfivethousandfivehundredinhabitantsandlocatedinmorethanonecounty;
104104 92 (28)Anycityofthefourthclassificationwithmorethansixthousandthreehundred
105105 93butfewerthansixthousandfivehundredinhabitantsandlocatedinmorethanonecounty
106106 94throughthecreationofatourismdistrictwhichmayinclude,inadditiontothegeographic
107107 95areaofsuchcity,theareaencompassedbytheportionoftheschooldistrict,locatedwithina
108108 96countyofthefirstclassificationwithmorethanninety-threethousandeighthundredbut
109109 97fewerthanninety-threethousandninehundredinhabitants,havinganaveragedaily
110110 98attendanceforschoolyear2005-06betweenonethousandeighthundredandonethousand
111111 99ninehundred;
112112 100 (29)Anycityofthefourthclassificationwithmorethanseventhousandseven
113113 101hundredbutlessthanseventhousandeighthundredinhabitantslocatedinacountyofthefirst
114114 102classificationwithmorethanninety-threethousandeighthundredbutlessthanninety-three
115115 103thousandninehundredinhabitants;
116116 104 (30)Anycityofthefourthclassificationwithmorethantwothousandninehundred
117117 105butlessthanthreethousandinhabitantslocatedinacountyofthefirstclassificationwith
118118 106morethanseventy-threethousandsevenhundredbutlessthanseventy-threethousandeight
119119 107hundredinhabitants;
120120 108 (31)Anycityofthethirdclassificationwithmorethanninethousandthreehundred
121121 109butlessthanninethousandfourhundredinhabitants;
122122 110 (32)Anycityofthefourthclassificationwithmorethanthreethousandeighthundred
123123 111butfewerthanthreethousandninehundredinhabitantsandlocatedinanycountyofthefirst
124124 112classificationwithmorethanthirty-ninethousandsevenhundredbutfewerthanthirty-nine
125125 113thousandeighthundredinhabitants;
126126 114 (33)Anycityofthefourthclassificationwithmorethanonethousandeighthundred
127127 115butfewerthanonethousandninehundredinhabitantsandlocatedinanycountyofthefirst
128128 116classificationwithmorethanonehundredthirty-fivethousandfourhundredbutfewerthan
129129 117onehundredthirty-fivethousandfivehundredinhabitants;
130130 118 (34)Anycountyofthethirdclassificationwithoutatownshipformofgovernment
131131 119andwithmorethantwelvethousandonehundredbutfewerthantwelvethousandtwo
132132 120hundredinhabitants;
133133 121 (35)Anycityofthefourthclassificationwithmorethanthreethousandeighthundred
134134 122butfewerthanfourthousandinhabitantsandlocatedinmorethanonecounty;provided,
135135 123however,thatmotelsownedbynot-for-profitorganizationsareexempt;
136136 HB1302 4 124 (36)Anycityofthefourthclassificationwithmorethanfivethousandbutfewerthan
137137 125fivethousandfivehundredinhabitantsandlocatedinanycountywithacharterformof
138138 126governmentandwithmorethantwohundredthousandbutfewerthanthreehundredfifty
139139 127thousandinhabitants;[or]
140140 128 (37)Anycitywithmorethanfourthousandbutfewerthanfivethousandfivehundred
141141 129inhabitantsandlocatedinanycountyofthefourthclassificationwithmorethanthirty
142142 130thousandbutfewerthanforty-twothousandinhabitants;
143143 131 (38)Anycitywithmorethaneighteenthousandbutfewerthantwentythousand
144144 132inhabitantsandthatisthecountyseatofacountywithmorethansixtythousandbut
145145 133fewerthanseventythousandinhabitants;or
146146 134 (39)Anycitywithmorethanonethousandninehundredbutfewerthantwo
147147 135thousandonehundredfiftyinhabitantsandpartiallylocatedinacountywithmorethan
148148 136twenty-twothousandbutfewerthantwenty-fivethousandinhabitantsandwitha
149149 137countyseatwithmorethanonehundredbutfewerthanfivehundredinhabitants.
150150 138 2.Thegoverningbodyofanycityorcountylistedinsubsection1ofthissectionmay
151151 139imposeataxonthechargesforallsleepingroomspaidbythetransientguestsofhotels,
152152 140motels,bedandbreakfastinns,andcampgroundsandanydockingfacilitythatrentsslipsto
153153 141recreationalboatsthatareusedbytransientsforsleeping,whichshallbeatleasttwopercent
154154 142butnotmorethanfivepercentperoccupiedroompernight,exceptthatsuchtaxshallnot
155155 143becomeeffectiveunlessthegoverningbodyofthecityorcountysubmitstothevotersofthe
156156 144cityorcountyatastategeneral,primary,orspecialelection,aproposaltoauthorizethe
157157 145governingbodyofthecityorcountytoimposeataxpursuanttotheprovisionsofthissection
158158 146andsection67.1362.Thetaxauthorizedbythissectionandsection67.1362shallbein
159159 147additiontoanychargepaidtotheowneroroperatorandshallbeinadditiontoanyandall
160160 148taxesimposedbylawandtheproceedsofsuchtaxshallbeusedbythecityorcountysolely
161161 149forfundingthepromotionoftourism.Suchtaxshallbestatedseparatelyfromallother
162162 150chargesandtaxes.
163163 67.1367.1.(1)Thegoverningbodyofthefollowingcountiesmayimposeataxas
164164 2providedinthissection:
165165 3 (a)Anycountyofthethirdclassificationwithoutatownshipformofgovernmentand
166166 4withmorethaneighteenthousandbutfewerthantwentythousandinhabitantsandwithacity
167167 5ofthefourthclassificationwithmorethaneightthousandbutfewerthanninethousand
168168 6inhabitantsasthecountyseat;
169169 7 (b)Anycountywithmorethanseventeenthousandsixhundredbutfewerthan
170170 8nineteenthousandinhabitantsandwithacountyseatwithmorethanfourthousandbut
171171 9fewerthanfivethousandfiftyinhabitants;or
172172 HB1302 5 10 (c)Anycountywithmorethanseventeenthousandsixhundredbutfewerthan
173173 11nineteenthousandinhabitantsandwithacountyseatwithmorethaneightthousand
174174 12butfewerthantenthousandinhabitants.
175175 13 (2)Thegoverningbodyofanycountylistedinsubdivision(1)ofthissubsection
176176 14mayimposeataxonthechargesforallsleepingroomspaidbythetransientguestsofhotels
177177 15[or],motels, bedandbreakfastinns,orcampgroundcabinssituatedinthecountyora
178178 16portionthereof,whichshallbenomorethansixpercentperoccupiedroomorcabinper
179179 17night,exceptthatsuchtaxshallnotbecomeeffectiveunlessthegoverningbodyofthecounty
180180 18submitstothevotersofthecountyatastategeneralorprimaryelection,aproposalto
181181 19authorizethegoverningbodyofthecountytoimposeataxpursuanttothissection.Thetax
182182 20authorizedbythissectionshallbeinadditiontothechargeforthesleepingroomandshallbe
183183 21inadditiontoanyandalltaxesimposedbylawandtheproceedsofsuchtaxshallbeusedby
184184 22thecountysolelyforthepromotionoftourism.Suchtaxshallbestatedseparatelyfromall
185185 23otherchargesandtaxes.
186186 24 2.Theballotofsubmissionforthetaxauthorizedinthissectionshallbein
187187 25substantiallythefollowingform:
188188 26 Shall______(insertthenameofthecounty)imposeataxonthecharges
189189 27 forallsleepingroomspaidbythetransientguestsofhotels[and],motels,
190190 28 bedandbreakfastinns,andcampgroundcabinssituatedin______
191191 29 (nameofcounty)atarateof______(insertrateofpercent)percentforthe
192192 30 solepurposeofpromotingtourism?
193193 31☐YES☐NO
194194 32 3.Asusedinthissection,"transientguests"meansapersonorpersonswhooccupya
195195 33roomorroomsinahotel[or],motel, bedandbreakfastinns,andcampgroundcabinsfor
196196 34thirty-onedaysorlessduringanycalendarquarter.
197197 35 4.Anycountythatimposedataxonthechargesforallsleepingroomspaidby
198198 36thetransientguestsofhotelsandmotelsunderthissectionbeforeAugust28,2025,may
199199 37imposesuchtaxuponthechargesforallsleepingroomsorcabinspaidbythetransient
200200 38guestsofbedandbreakfastinnsandcampgroundsunderthissectionwithoutrequiring
201201 39aseparatevoteauthorizingtheimpositionofsuchtaxuponsuchchargesforsuchbed
202202 40andbreakfastinnsandcampgrounds.
203203
204204 HB1302 6