MO
Missouri House Bill HB1538

Missouri 2025 Regular Session

Missouri House Bill HB1538 Compare Versions

Only one version of the bill is available at this time.
OldNewDifferences
11 FIRSTREGULARSESSION
22 HOUSEBILLNO.1538
33 103RDGENERALASSEMBLY
44 INTRODUCEDBYREPRESENTATIVETHOMPSON.
55 3033H.01I JOSEPHENGLER,ChiefClerk
66 ANACT
77 Torepealsections66.390,66.502,67.619,67.657,67.665,67.671,67.1000,67.1003,
88 67.1004,67.1006,67.1009,67.1015,67.1016,67.1018,67.1020,67.1158,67.1177,
99 67.1185,67.1360,67.1361,67.1366,67.1367,67.1368,70.220,92.327,94.271,
1010 94.802,94.830,94.831,94.832,94.834,94.836,94.837,94.838,94.840,94.870,
1111 94.1011,94.1013,and143.011,RSMo,andtoenactinlieuthereoffortynewsections
1212 relatingtotheimpositionoftaxes.
1313 BeitenactedbytheGeneralAssemblyofthestateofMissouri,asfollows:
1414 SectionA.Sections66.390,66.502,67.619,67.657,67.665,67.671,67.1000,
1515 267.1003,67.1004,67.1006,67.1009,67.1015,67.1016,67.1018,67.1020,67.1158,67.1177,
1616 367.1185,67.1360,67.1361,67.1366,67.1367,67.1368,70.220,92.327,94.271,94.802,
1717 494.830,94.831,94.832,94.834,94.836,94.837,94.838,94.840,94.870,94.1011,94.1013,
1818 5and143.011,RSMo,arerepealedandfortynewsectionsenactedinlieuthereof,tobeknown
1919 6assections66.390,66.502,67.619,67.657,67.665,67.671,67.1000,67.1003,67.1004,
2020 767.1006,67.1009,67.1015,67.1016,67.1018,67.1020,67.1158,67.1177,67.1185,67.1360,
2121 867.1361,67.1366,67.1367,67.1368,70.220,92.327,94.271,94.802,94.830,94.831,94.832,
2222 994.834,94.836,94.837,94.838,94.840,94.870,94.1011,94.1013,143.011,and144.951,to
2323 10readasfollows:
2424 66.390.1.Thegoverningbodyofanycountyofthefirstclasshavingacharterform
2525 2ofgovernmentandhavingapopulationofoverninehundredthousandinhabitantsmaylevya
2626 3taxnottoexceedthreepercentontheamountofsalesorchargesforallroomspaidbythe
2727 4transientguestsofhotelsandmotelssituatedwithinsuchcounty.Suchtaxshouldbeknown
2828 5asa"ConventionandTourismTax"andshallbedepositedbythecountytreasurerinwhat
2929 EXPLANATION—Matterenclosedinbold-facedbrackets[thus] intheabovebillisnotenactedandis
3030 intendedtobeomittedfromthelaw.Matterinbold-facetypeintheabovebillisproposedlanguage. 6shallbeknownasthe"ConventionandTourismFund".Asusedherein,"transientguests"
3131 7meanspersonorpersonswhooccupyroomorroomsinahotelormotelforthirty-onedaysor
3232 8lessduringanycalendarquarter.
3333 9 2.Theperson,firmorcorporation,subjecttothetaximposedbythissection,shall
3434 10collectthetaxfromthetransientguests,andeachsuchtransientguestshallpaytheamountof
3535 11suchtaxtotheperson,firmorcorporationdirectedtocollectthetaximposedherein.
3636 12 3.Thetaximposedpursuanttotheprovisionsofsections66.390to66.398shallbein
3737 13additiontoanyandallothertaxesandlicenses.
3838 14 4.Thegoverningbodymayestablishreasonablerulesandregulationsgoverning
3939 15proceduresforcollectingandreportingofthetax.
4040 16 5.Thegoverningbodymayprovideintheordinancelevyingthetaxthatfromevery
4141 17remittanceofthetaxmade,thepersonrequiredtosoremitmaydeductandretainanamount
4242 18equaltotwopercentofthetaxescollected.
4343 19 6.Theordinanceshallestablishproceduresforrefundsandpenaltiesondelinquent
4444 20taxes.
4545 21 7.Notwithstandinganyotherprovisionoflawtothecontrary:
4646 22 (1)Atransientguesttaximposedundersections66.390to66.398shallexpireon
4747 23December31,2026;
4848 24 (2)BeginningonJanuary1,2027,notransientguesttaxshallbeleviedor
4949 25administeredundersections66.390to66.398;and
5050 26 (3)BeginningonJanuary1,2027,thesoletransientguesttaxleviedinsuch
5151 27countyshallbethetransientguesttaximposedundersection144.951.
5252 66.502.1.Thegoverningbodyofanycountymaysubmitapropositiontothevoters
5353 2ofsuchcountywhoresideoutsidethecorporatelimitsofacitywithapopulationofatleast
5454 3threehundredfiftythousandinhabitantstolevy:
5555 4 (1)Ataxnottoexceedfiveandone-halfpercentoftheamountofsalesorchargesfor
5656 5allsleepingroomspaidbythetransientguestsofhotels,motelsandtouristcourtslocated
5757 6withinthecountyandsituatedoutsidethecorporatelimitsofacitywithapopulationofat
5858 7leastthreehundredfiftythousandinhabitantsinvolved,anddoingbusinesswithinthatportion
5959 8ofsuchcounty(excludingsalestax);and
6060 9 (2)Ataxnottoexceedoneandthree-fourthspercentofthegrossreceiptsderived
6161 10fromtheretailsalesoffoodbyeverypersonoperatingafoodestablishmentwithinthecounty
6262 11andsituatedoutsidethecorporatelimitsofacitywithapopulationofatleastthreehundred
6363 12fiftythousandinhabitants.
6464 13 2.Suchtaxesshallbeknownasthe"sportsfacilitymaintenancetax"andwhen
6565 14collectedshallbedepositedbythecountytreasurerinaseparatefundtobeknownasthe
6666 HB1538 2 15"SportsFacilityMaintenanceFund".Thegoverningbodyofthecountyshallappropriate
6767 16fromthesportsfacilitymaintenancefundasprovidedinsections66.500to66.516.
6868 17 3.Notlessthantenpercentoftheproceedsofanytaximposedundersubdivision(1)
6969 18ofthissectionandsection92.327shallbeappropriatedtoafundthatherebyshallbe
7070 19establishedandcalledthe"NeighborhoodTouristDevelopmentFund".Andnotlessthanten
7171 20percentoftheproceedsofanytaximposedundersubdivision(1)ofsection92.327shallbe
7272 21appropriatedtosuchfund.Suchmoneysfromsaidfundsshallbepaidtonot-for-profit
7373 22neighborhoodorganizationswithwhomthecountyhascontracted,andwhichare
7474 23incorporatedinthestateofMissouriandlocatedwithinthecountylimitsofsuchcounty
7575 24establishedforthepurposeofpromotingsuchneighborhoodthroughcultural,social,ethnic,
7676 25historic,educational,andrecreationalactivitiesinconjunctionwithpromotingsuchcityasa
7777 26convention,visitorsandtouristcenter.
7878 27 4.Notwithstandinganyotherprovisionoflawtothecontrary:
7979 28 (1)Atransientguesttaximposedundersections66.500to66.516shallexpireon
8080 29December31,2026;
8181 30 (2)BeginningonJanuary1,2027,notransientguesttaxshallbeleviedor
8282 31administeredundersections66.500to66.516;and
8383 32 (3)BeginningonJanuary1,2027,thesoletransientguesttaxleviedinsuch
8484 33countyshallbethetransientguesttaximposedundersection144.951.
8585 67.619.1.Thecommission,byavoteofthreemembersappointedbythechief
8686 2executiveofficerofthecountyandthreemembersappointedbythechiefexecutiveofficerof
8787 3thecity,maysubmittothevotersofsuchcityandsuchcountyataxnottoexceedthreeand
8888 4three-fourthspercentontheamountofsalesorchargesforallsleepingroomspaidbythe
8989 5transientguestsofhotelsandmotelssituatedwithinthecityandcountyinvolved,anddoing
9090 6businesswithinsuchcityandcounty.Uponthewrittenrequestoftheregionalconvention
9191 7andvisitorscommissiontotherespectiveelectionofficialsofsuchcityandcounty,such
9292 8electionofficialsshallsubmitapropositiontothevotersofsuchcityandcountyatthenext
9393 9generalorprimaryelectionfortheelectionofstateofficers.Suchelectionofficialsshallgive
9494 10legalnoticeasprovidedinchapter115.
9595 11 2.Suchpropositionshallbesubmittedtothevotersinsubstantiallythefollowing
9696 12formatsuchelection:
9797 13 Shallasalestaxof______percentontheamountofsalesorcharges
9898 14 forallroomspaidbythetransientguestsofhotelsandmotelsbelevied
9999 15 intheregionalculturalandperformingartsdistrictofthecityof_____
100100 16 _andthecountyof______toprovidefundsforthepromotionof
101101 17 regionalconventionandtourismandculturalandperformingarts
102102 18 development?
103103 HB1538 3 19☐Yes☐No
104104 20 3.Intheeventthatamajorityofthevotersvotingonsuchpropositioninsuchcityand
105105 21aseparatemajorityofthevotersvotingonsuchpropositioninsuchcountyatsuchelection
106106 22approvesuchproposition,thensuchsalestaxshallbeinfullforceandeffectasofthefirstday
107107 23ofthecalendarquarterfollowingthecalendarquarterinwhichtheelectionwasheld.
108108 24 4.Theresultsofanelectionheldunderthissectionshallbecertifiedbytheelection
109109 25officialsofthecityandcounty,respectively,tothecommissionnotmorethanthirtydaysafter
110110 26thedayonwhichsuchelectionwasheld.Thecostofsuchelectionshallbebornebythecity
111111 27andcounty,respectively,asprovidedbylaw.
112112 28 5.Intheeventataxislawfullyimposedbyaregionalconventionandvisitor
113113 29commissionundersections67.601to67.626:
114114 30 (1)Nogrossreceiptstaxonhotelsormotelsshallbeleviedorcollectedbythecity
115115 31involvedsolongasthetaximposedundersections67.601to67.626remainsineffect;
116116 32 (2)Noconventionandtourismtax,theproceedsofwhicharetobepaidintoa
117117 33conventionandtourismfundpursuanttosection66.390,shallbeleviedorcollectedbythe
118118 34countyinvolvedsolongasthetaximposedundersections67.601to67.626remainsineffect.
119119 35 6.Ifataxisimposedbyaregionalconventionandvisitorcommissionundersections
120120 3667.601to67.626,thecommissionshallhavetheauthoritytocollectapenaltyofonepercent
121121 37andinterestnottoexceedtwopercentpermonthonunpaidtaxeswhichshallbeconsidered
122122 38delinquentthirtydaysafterthelastdayofeachquarter.
123123 39 7.Notwithstandinganyotherprovisionoflawtothecontrary:
124124 40 (1)Atransientguesttaximposedundersections67.601to67.626shallexpireon
125125 41December31,2026;
126126 42 (2)BeginningonJanuary1,2027,notransientguesttaxshallbeleviedor
127127 43administeredundersections67.601to67.626;and
128128 44 (3)BeginningonJanuary1,2027,thesoletransientguesttaxleviedinsuch
129129 45countyshallbethetransientguesttaximposedundersection144.951.
130130 67.657.1.Nothingcontainedinsections67.650to67.658shallimpairthepowersof
131131 2anycounty,municipalityorotherpoliticalsubdivisiontoacquire,own,operate,developor
132132 3improveanyfacilityofthetypetheauthorityisgiventherightandpowertoown,operate,
133133 4developorimprove.
134134 5 2.Anycounty,municipalityorotherpoliticalsubdivisionorpublicagencyis
135135 6authorizedtomakegifts,donations,grantsandcontributionsofmoneyorrealorpersonal
136136 7propertytotheauthority,whethersuchmoneyorpropertyisderivedfromtaxrevenuesor
137137 8fromanyothersource.
138138 HB1538 4 9 3.ThestateofMissourioranyagency,departmentorinstrumentalitythereofandthe
139139 10county,thecity,oranypoliticalsubdivision,publicagencyorpublicbody,orany
140140 11combinationthereofpursuanttosections70.210to70.325,orotherwise,areauthorizedto
141141 12enterintocontracts,agreements,leasesandsubleaseswitheachother,theauthorityandothers
142142 13toacquire,sell,convey,lease,sublease,own,operate,finance,developorimprove,orany
143143 14combinationthereof,anyfacilityofthetypetheauthorityisgiventherighttoconstruct,own,
144144 15operate,developorimprove,includingwithoutlimitationtoagreetopayrentsorotherfeesor
145145 16charges,subjecttoannualappropriations,andtomortgage,pledge,assign,convey,orgrant
146146 17securityinanyinterestwhichanysuchentitymayhaveinsuchfacility.
147147 18 4.Inadditiontoanyothertaximposedbylaw,andnotwithstandingtheprovisionsof
148148 19subdivision(2)ofsubsection5ofsection67.619,tothecontrary,thegoverningbodyofthe
149149 20countymaysubmittothevotersofthecountyataxnottoexceedthreeandone-halfpercent
150150 21ontheamountofsalesorchargesforallsleepingroomspaidbythetransientguestsofhotels
151151 22andmotelssituatedwithinthecountyinvolved,anddoingbusinesswithinsuchcountyforthe
152152 23purposeoffundingaregionalconventionandsportscomplexauthorityandforother
153153 24recreationalandentertainmentpurposes.Ifthegoverningbodysoorders,theelection
154154 25officialsofthecountyshallsubmitapropositiontothevotersofsuchcountyatthenext
155155 26statewideorcountywideelectionorataspecialelectioncalledforthatpurpose,suchspecial
156156 27electiontobeheldattheexpenseoftheregionalconventionandsportscomplexauthority.
157157 28Suchpropositionshallbesubmittedtothevotersinsubstantiallythefollowingformatsuch
158158 29election:
159159 30 Shallasalestaxof______percentontheamountofsalesorcharges
160160 31 forallroomspaidbythetransientguestsofhotelsandmotelsbelevied
161161 32 inthecountyof______toprovidecertainfundsfortheregional
162162 33 conventionandsportscomplexauthorityandforgeneralrevenue
163163 34 purposes?
164164 35☐Yes☐No
165165 36
166166 37Intheeventthatamajorityofthevotersvotingonsuchpropositioninsuchcountyatsuch
167167 38electionapprovesuchproposition,thensuchsalestaxshallbeinfullforceandeffectasofthe
168168 39firstdayofthecalendarquarterfollowingthecalendarquarterinwhichtheelectionwasheld.
169169 40 5.Onandaftertheeffectivedayofanytaxauthorizedundertheprovisionsof
170170 41subsection4ofthissection,thegoverningbodyofthecountymayadoptoneofthetwo
171171 42followingprovisionsforthecollectionandadministrationofthetax:
172172 43 (1)Thecollectorofrevenueinsuchcountymaycollectthetaxpursuanttorulesand
173173 44regulationspromulgatedbythegoverningbodyofthecounty.Thetaxtobecollectedbythe
174174 45collectorofrevenue,lessanamountnotlessthanonepercentandnotmorethanthreepercent
175175 HB1538 5 46whichmayberetainedforcostsofcollection,shallberemittedtothecountyanddepositedin
176176 47aspecialtrustfundtobeknownasthe"CountyConventionandRecreationTrustFund"not
177177 48laterthanthirtydaysfollowingtheendofeachmonth;
178178 49 (2)Thegoverningbodyofthecountymayenterintoanagreementwiththedirector
179179 50ofrevenueofthestateofMissouriforthepurposeofcollectingthetaxauthorizedin
180180 51subsection4ofthissection.Intheeventthegoverningbodyentersintoanagreementwith
181181 52thedirectorofrevenueofthestateofMissouriforthecollectionofthetaxauthorizedin
182182 53subsection4ofthissection,thedirectorofrevenueshallperformallfunctionsincidenttothe
183183 54administration,collection,enforcement,andoperationofsuchtax,andthedirectorofrevenue
184184 55shallcollectsuchadditionaltax.Thetaxshallbecollectedandreporteduponsuchformsand
185185 56undersuchadministrativerulesandregulationsasmaybeprescribedbythedirectorof
186186 57revenue,andthedirectorofrevenueshallretainnotlessthanonepercentnormorethanthree
187187 58percentforcostofcollectionandshalltransferallothermoneyscollectedforsuchtaxtothe
188188 59countyfordepositinthecountyconventionandrecreationtrustfund.
189189 60 6.Allfundsdepositedinthecountyconventionandrecreationtrustfundshall,
190190 61subjecttoannualappropriation,bedisbursedbythecountyonlyfordepositintheregional
191191 62conventionandsportscomplexfundtopaythecounty'sshareofanyrent,feesorcharges
192192 63payablepursuanttoanycontract,agreement,leaseorsubleaseprovidedforinsubsection3of
193193 64thissection;providedthatintheeventthecountychoosestoparticipateinaqualifyingproject
194194 65andentersintoanysuchcontract,agreement,leaseorsublease,thenanyfundsinexcessofits
195195 66obligationshereunderwhicharedepositedinthecountyconventionandrecreationtrustfund
196196 67inanyyearpursuanttosubsection4ofthissectionmaybeappropriatedanddisbursedbythe
197197 68countyforgeneralrevenuepurposes.
198198 69 7.Notwithstandinganyprovisionofsubsection6ofthissectiontothecontrary,funds
199199 70depositedinthecountyconventionandrecreationtrustfundpursuanttosubsection5ofthis
200200 71sectioninexcessofamountspayableasthecounty'sshareofanyrent,feesorchargespayable
201201 72pursuanttoanycontract,agreement,leaseorsubleaseprovidedforinsubsection3ofthis
202202 73section,includingreasonablereservesforfuturepaymentsofsuchamounts,shallnotbe
203203 74appropriatedorpaidexceptforfundingoftheregionalconventionandsportscomplex
204204 75authorityorforregionalconventionandtourismpurposestotheregionalconventionand
205205 76visitorscommissionestablishedbysection67.601ifitisprovidingmanagementand
206206 77operationsservicesforafacilityoftheregionalconventionandsportscomplexauthorityof
207207 78whichthestateofMissouri,thecity,andSt.LouisCountyarelesseespursuanttoacontract,
208208 79agreementorsubleasewithsuchlessees.
209209 80 8.Inadditiontoanyothertaximposedbylaw,andnotwithstandingtheprovisionsof
210210 81subdivision(1)ofsubsection5ofsection67.619tothecontrary,thegoverningbodyofthe
211211 82citymayrepealapresenttwo-dollarlicensefeeperoccupiedroomleviedinsuchcityon
212212 HB1538 6 83hotelsandmotelsandsubmittothevotersofthecityataxnottoexceedthreeandone-half
213213 84percentontheamountofsalesorchargesforallsleepingroomspaidbythetransientguests
214214 85ofhotelsandmotelssituatedwithinthecityinvolved,anddoingbusinesswithinsuchcityfor
215215 86thepurposesoffundingdebtservice,leasepaymentsorotherexpensesofanexisting
216216 87conventioncenter,includinganysouthernexpansionthereof,ofsuchcity,aregional
217217 88conventionandsportscomplexauthorityoraregionalconventionandvisitorscommissionor
218218 89anycombinationthereofashereinprovided.Ifthegoverningbodysoorders,theelection
219219 90officialsofthecityshallsubmitapropositiontothevotersofsuchcityatthenextstatewide
220220 91orcitywideelectionorataspecialelectioncalledforthatpurpose,suchspecialelectiontobe
221221 92heldattheexpenseofthecity.Suchpropositionshallbesubmittedtothevotersin
222222 93substantiallythefollowingformatsuchelection:
223223 94 Shallthepresenttwo-dollarlicensefeeperoccupiedroomleviedinthe
224224 95 cityof______onhotelsandmotelsberepealedandasalestaxof____
225225 96 __percentontheamountofsalesorchargesforallroomspaidbythe
226226 97 transientguestsofhotelsandmotelsbeleviedinthecityof______to
227227 98 providefundsforconvention,tourismandsportsfacilitiespurposes
228228 99 andagencies?
229229 100☐Yes☐No
230230 101
231231 102Intheeventthatamajorityofthevotersvotingonsuchpropositioninsuchcityatsuch
232232 103electionapprovesuchproposition,thensuchtwo-dollarlicensefeeperoccupiedroomshall
233233 104berepealedandsuchsalestaxshallbeinfullforceandeffectasofthefirstdayofthe
234234 105calendarquarterfollowingthecalendarquarterinwhichtheelectionwasheld.
235235 106 9.Onandaftertheeffectivedateofanytaxauthorizedundertheprovisionsof
236236 107subsection8ofthissection,thegoverningbodyofthecitymayadoptoneofthetwo
237237 108followingprovisionsforthecollectionandadministrationofthetax:
238238 109 (1)Thecollectorofrevenueinsuchcitymaycollectthetaxpursuanttorulesand
239239 110regulationspromulgatedbythegoverningbodyofthecity.Thetaxtobecollectedbythe
240240 111collectorofrevenue,lessanamountnotlessthanonepercentandnotmorethanthreepercent
241241 112whichmayberetainedforcostsofcollection,shallberemittedtothecityanddepositedina
242242 113specialtrustfundtobeknownasthe"CityConventionandSportsFacilityTrustFund"not
243243 114laterthanthirtydaysfollowingtheendofeachmonth;
244244 115 (2)Thegoverningbodyofthecitymayenterintoanagreementwiththedirectorof
245245 116revenueofthestateofMissouriforthepurposeofcollectingthetaxauthorizedinsubsection
246246 1178ofthissection.Intheeventthegoverningbodyentersintoanagreementwiththedirector
247247 118ofrevenueofthestateofMissouriforthecollectionofthetaxauthorizedinsubsection8of
248248 119thissection,thedirectorofrevenueshallperformallfunctionsincidenttotheadministration,
249249 HB1538 7 120collection,enforcementandoperationofsuchtax,andthedirectorofrevenueshallcollect
250250 121suchadditionaltax.Thetaxshallbecollectedandreporteduponsuchformsandundersuch
251251 122administrativerulesandregulationsasmaybeprescribedbythedirectorofrevenue,andthe
252252 123directorofrevenueshallretainnotlessthanonepercentnormorethanthreepercentforcost
253253 124ofcollectionandshalltransferallothermoneyscollectedforsuchtaxtothecityfordepositin
254254 125theconventionandsportsfacilitytrustfund.
255255 126 10.Allfundsdepositedinthecityconventionandsportsfacilitytrustfundshall,
256256 127subjecttoannualappropriation,bedisbursedbythecityonlyforfirst,debtservice,lease
257257 128paymentsorotherexpensesrelatedtoanexistingconventioncenter,includinganysouthern
258258 129expansionthereof,ofsuchcity,second,topaythecity'sshareofanyrent,feesorcharges
259259 130payablepursuanttoanyleaseprovidedforinsubsection3ofthissectionandthird,the
260260 131remainder,ifany,annuallytotheregionalconventionandvisitorscommissionestablishedby
261261 132section67.601ifitisprovidingmanagementandoperationsservicesforafacilityofthe
262262 133regionalconventionandsportscomplexauthorityofwhichthestateofMissouri,thecity,and
263263 134St.LouisCountyarelesseespursuanttoacontract,agreementorsubleasewithsuchlessees.
264264 135 11.Notwithstandinganyotherprovisionoflawtothecontrary:
265265 136 (1)Atransientguesttaximposedundersections67.650to67.658shallexpireon
266266 137December31,2026;
267267 138 (2)BeginningonJanuary1,2027,notransientguesttaxshallbeleviedor
268268 139administeredundersections67.650to67.658;and
269269 140 (3)BeginningonJanuary1,2027,thesoletransientguesttaxleviedinsuchcity
270270 141orcountyshallbethetransientguesttaximposedundersection144.951.
271271 67.665.1.Thecountycommissionofanycountyborderingonalakehavingatleast
272272 2onehundredandtenmilesofshorelinemaylevyataxnottoexceedthreepercentonthe
273273 3amountofsales,rentsorchargesforallsleepingroomspaidbythetransientguestsofhotels,
274274 4motels,condominiumsandspacerentedcampgroundsandhouseboatssituatedwithinsuch
275275 5county.Thetaxshallbeknownasa"tourismtax"andshallbedepositedbythecounty
276276 6treasurerinaseparatefundtobeknownasthe"TourismFund".Thecountycommission
277277 7shallappropriatefromthetourismfund.
278278 8 2.Theperson,firmorcorporation,subjecttoanytaximposedpursuanttosections
279279 967.665and67.667shallcollectthetaxfromthetransientguests,andeachsuchtransientguest
280280 10shallpaytheamountofthetaxduetotheperson,firmorcorporationrequiredtocollectthe
281281 11tax.
282282 12 3.Thetaximposedpursuanttotheprovisionsofsections67.665and67.667shallbe
283283 13inadditiontoanyandallothertaxesandlicenses.
284284 14 4.Therevenuesreceivedfromanytaximposedundertheprovisionsofsections
285285 1567.665and67.667shallbeusedexclusivelyforthegeneralareaadvertisingandpromotionof
286286 HB1538 8 16tourismbusinessfortheregionfromwhichitiscollectedbutshallnotbespentforspecific
287287 17areaswithinthecountyorcountiescomprisingsuchregion.
288288 18 5.Thegoverningbodyofacountylevyingataxundertheprovisionsofsections
289289 1967.665and67.667shallappointatourismcommitteecomprisedoffivepersons,amajorityof
290290 20whomareengagedinthehotelormotelbusinessinthecounty.Ofthemembersfirst
291291 21appointed,twoshallserveforatermofthreeyears,twoshallserveforatermoftwoyears,
292292 22andoneshallserveforatermofoneyear.Theirsuccessorsshallserveforatermofthree
293293 23years,andmayserveformorethanoneterm.Themembersshallservewithout
294294 24compensation.
295295 25 6.Thetourismcommitteeofanycountyshallallocatefundsconcerningprogramsand
296296 26expenditurestopromoteconventionsandtourisminthecounty,andmaycontractwithany
297297 27publicorprivateagency,individual,partnership,association,orcorporationforthefurnishing
298298 28ofservicesandsuppliesforsuchactivities.Asusedinthissection,"transientguests"meansa
299299 29personorpersonswho,foracharge,occupyaroomorroomsinahotel,motel,condominium,
300300 30houseboatsorspaceatcampgroundsforthirty-onedaysorlessduringanycalendarquarter.
301301 31Thecountycommissionshallpermitthepersonrequiredtoremitthetaxtodeductandretain
302302 32anamountequaltotwopercentofthetaxescollected.Allrefundsandpenaltiesasprovided
303303 33insections144.010to144.510areherebymadeapplicabletoviolationofthissection.
304304 34 7.Notwithstandinganyotherprovisionoflawtothecontrary:
305305 35 (1)Atransientguesttaximposedundersections67.665and67.667shallexpire
306306 36onDecember31,2026;
307307 37 (2)BeginningonJanuary1,2027,notransientguesttaxshallbeleviedor
308308 38administeredundersections67.665and67.667;and
309309 39 (3)BeginningonJanuary1,2027,thesoletransientguesttaxleviedinsuch
310310 40countyshallbethetransientguesttaximposedundersection144.951.
311311 67.671.1.Thegoverningbodyofanycounty,exceptfirstclasscountiesotherthan
312312 2firstclasscountieswithoutcharterformofgovernmentnotadjoininganyotherfirstclass
313313 3countyunlesssuchfirstclasscountycontainspartofacitywithapopulationoverfour
314314 4hundredandfiftythousand,andexceptasotherwiseprovidedinsubsection4orsubsection7
315315 5ofthissectionmay,byamajorityvote,imposeatourismsalestaxthroughoutorinany
316316 6portionofthecountyforthepromotionoftourismasprovidedinthisact,butsuchtaxshall
317317 7notbecomeeffectiveunlessthegoverningbodyofthecountysubmitstothevotersofthe
318318 8county,atapublicelection,aproposaltoauthorizethecountytoimposeataxunderthe
319319 9provisionsofsections67.671to67.685.
320320 10 2.Theballotofsubmissionshallbeinsubstantiallythefollowingform:
321321 HB1538 9 11 Shallthecountyof______(Insertthenameofthecounty)imposea
322322 12 tourismsalestaxof______(Insertrateofpercent)percentincertain
323323 13 areasofthecounty?
324324 14☐Yes☐No
325325 15
326326 16Ifamajorityofthevotescastontheproposalbythequalifiedvotersvotingthereonarein
327327 17favoroftheproposal,thenthetaxshallbeineffect.Ifamajorityofthevotescastbythe
328328 18qualifiedvotersvotingareopposedtotheproposal,thenthegoverningbodyofthecounty
329329 19shallhavenopowertoimposethetaxauthorizedbysections67.671to67.685,unlessand
330330 20untilthegoverningbodyofthecountyshallagainhavesubmittedanotherproposalto
331331 21authorizethegoverningbodyofthecountytoimposethetax,andsuchproposalisapproved
332332 22byamajorityofthequalifiedvotersvotingthereon.
333333 23 3.Exceptasotherwiseprovidedinsubsection4orsubsection7ofthissection,the
334334 24tourismtaxmaybeimposedatarateofnotmorethanseven-eighthsofonepercentonthe
335335 25receiptsfromthesaleatretailofcertaintangiblepersonalpropertyortaxableserviceswithin
336336 26thatpartofthecountyforwhichsuchtaxhasbeenadopted,asspecifiedinsection67.674.
337337 27 4.ThegoverningbodyofanythirdclasscountywhichadjoinstheMississippiRiver
338338 28andwhichalsoadjoinsoneormorefirstclasscountieswithoutacharterformofgovernment
339339 29andwhichhasapopulationofnotmorethansixteenthousandinhabitantsaccordingtothe
340340 301980decennialcensusmay,byamajorityvote,impose:
341341 31 (1)Atourismsalestaxonthesaleofallfoodandbeveragessoldforconsumptionon
342342 32thepremisesofallrestaurants,bars,taverns,orotherestablishmentswhichareprimarilyused
343343 33toprovidefoodandbeverageservices;
344344 34 (2)Atourismsalestaxupontherentorleasechargespaidbytransientguestsof
345345 35hotels,motels,condominiums,houseboats,andspacerentedincampgrounds;
346346 36 (3)Orboth.
347347 37
348348 38Thetaxmaybeimposedthroughoutorinanyportionofthecountyforthepromotionof
349349 39tourismasprovidedinsections67.671to67.685butsuchtaxshallnotbecomeeffective
350350 40unlessthegoverningbodyofthecountysubmitstothevotersofthecounty,atapublic
351351 41election,aproposaltoauthorizethecountytoimposethetax.
352352 42 5.Theballotofsubmissionshallbeinsubstantiallythefollowingform:
353353 43 Shallthecountyof______(Insertnameofcounty)imposeatourism
354354 44 salestaxof______(Insertrateofpercent)percentonthesaleorrental
355355 45 of______(Inserttypeofpropertyorservice)incertainareasofthe
356356 46 county?
357357 HB1538 10 47☐Yes☐No
358358 48
359359 49Ifamajorityofthevotescastontheproposalbythequalifiedvotersvotingthereonarein
360360 50favoroftheproposal,thenthetaxshallbeineffect.Ifamajorityofthevotescastbythe
361361 51qualifiedvotersvotingareopposedtotheproposal,thenthegoverningbodyofthecounty
362362 52shallhavenopowertoimposethetaxunlessanduntilthegoverningbodyofthecountyshall
363363 53againhavesubmittedanotherproposaltoauthorizethegoverningbodyofthecountyto
364364 54imposethetax,andsuchproposalisapprovedbyamajorityofthequalifiedvotersvoting
365365 55thereon.Thetourismtaxmaybeimposedatarateofnotmorethantwopercentonthe
366366 56receiptsfromthesaleorrentalatretailofcertaintangiblepersonalpropertyortaxable
367367 57servicesasprovidedinthissubsectionwithinthatpartofthecountyforwhichsuchtaxhas
368368 58beenadopted.
369369 59 6.Withintendaysafteravoteinfavoroftheadoptionofatourismsalestaxbythe
370370 60votersofanysuchcounty,thegoverningbodyofthecountyshallmakeitsorderimposingthe
371371 61tax.Thetaxshallbecomeeffectiveonthefirstdayofthefirstcalendarquarteraftersuch
372372 62orderismade;providedthatinanyfirstclasscountywithapopulationofatleasteighty
373373 63thousandbutlessthanonehundredthousand,thetaxshallbecomeeffectiveonthefirstdayof
374374 64thefirstmonthwhichbeginsmorethanthirtydaysaftersuchorderismade,andsuchtaxshall
375375 65becollectedbythedepartmentofrevenueinthesamemannerasprescribedinsection32.087,
376376 66exceptasotherwiseprovidedinthissection.
377377 67 7.InanycountywhichhasanypartofaCorpsofEngineerslakewithashorelineof
378378 68atleasteighthundredmilesandnotexceedingashorelineofninehundredmiles,thetourism
379379 69taxmaybeimposedatarateofnotmorethantwopercentonthereceiptsfromthesaleat
380380 70retailofcertaintangiblepersonalpropertyortaxableservices,subjecttotaxpursuantto
381381 71chapter144,withinthatportionofthecountyforwhichsuchtaxhasbeenadopted.Allareas
382382 72insuchcountyimposingatourismtaxeligibletodosoundertheprovisionsofthissection
383383 73shallbecontiguouswithallotherareaswhichadoptthetax.
384384 74 8.Alltourismsalestaxcollectedpursuanttosubsection7ofthissectionshallbe
385385 75collectedandadministeredbythecountycollectorasprovidedinsection67.680and
386386 76depositedinthe"CountyAdvertisingandTourismSalesTaxTrustFund"createdinsuch
387387 77section.
388388 78 9.Notwithstandinganyotherprovisionoflawtothecontrary:
389389 79 (1)Atransientguesttaximposedundersections67.671to67.685shallexpireon
390390 80December31,2026;
391391 81 (2)BeginningonJanuary1,2027,notransientguesttaxshallbeleviedor
392392 82administeredundersections67.671to67.685;and
393393 HB1538 11 83 (3)BeginningonJanuary1,2027,thesoletransientguesttaxleviedinsuch
394394 84countyshallbethetransientguesttaximposedundersection144.951.
395395 67.1000.1.Thegoverningbodyofthefollowingcitiesandcountiesmayimposea
396396 2taxasprovidedinthissection:
397397 3 (1)Anycounty;
398398 4 (2)Anycitywhichisthecountyseatofanycountyorwhichnoworhereafterhasa
399399 5populationofmorethanthreethousandfivehundredinhabitantsandwhichhasheretofore
400400 6beenauthorizedbythegeneralassembly;
401401 7 (3)Anycityorcountywithmorethanthreehundredfiftyhotelandmotelrooms
402402 8withintheboundariesofsuchcityorcounty;
403403 9 (4)Anyothercitywhichhasapopulationofmorethaneighteenthousandandless
404404 10thanforty-fivethousandinhabitantslocatedinacountyofthefirstclassificationwitha
405405 11populationovertwohundredthousandadjacenttoacountyofthefirstclassificationwitha
406406 12populationoverninehundredthousand.
407407 13 2.Thegoverningbodyofanycityorcountylistedinsubsection1ofthissectionmay
408408 14imposeataxonthechargesforallsleepingroomspaidbythetransientguestsofhotelsor
409409 15motelssituatedinthecityorcounty,whichshallbenotmorethanfivepercentperoccupied
410410 16roompernight,exceptthatsuchtaxshallnotbecomeeffectiveunlessthegoverningbodyof
411411 17thecityorcountysubmitstothevotersofthecityorcountyatanelectionpermittedunder
412412 18section115.123aproposaltoauthorizethegoverningbodyofthecityorcountytoimposea
413413 19taxundertheprovisionsofthissectionandsection67.1002.Thetaxauthorizedbythis
414414 20sectionandsection67.1002shallbeinadditiontothechargeforthesleepingroomandshall
415415 21beinadditiontoanyandalltaxesimposedbylawandtheproceedsofsuchtaxshallbeused
416416 22bythecityorcountysolelyforfundingaconventionandvisitorsbureauwhichshallbea
417417 23generalnot-for-profitorganizationwithwhomthecityorcountyhascontracted,andwhichis
418418 24establishedforthepurposeofpromotingthecityorcountyasaconvention,visitorandtourist
419419 25center.Suchtaxshallbestatedseparatelyfromallotherchargesandtaxes.
420420 26 3.Asusedinthissectionandsection67.1002,theterm"transientguests"meansa
421421 27personorpersonswhooccupyaroomorroomsinahotelormotelforthirty-onedaysorless
422422 28duringanycalendarquarter,exceptthatinanycountyofthethirdclassificationwithouta
423423 29townshipformofgovernmentandwithmorethanforty-onethousandonehundredbutfewer
424424 30thanforty-onethousandtwohundredinhabitants,"transientguests"meansapersonor
425425 31personswhooccupyaroomorroomsinahotelormotelforninetydaysorlessduringany
426426 32calendarquarter.
427427 33 4.Provisionsofthissectiontothecontrarynotwithstanding,thegoverningbodyof
428428 34anyhomerulecitywithmorethanthirty-ninethousandsixhundredbutfewerthanthirty-nine
429429 35thousandsevenhundredinhabitantsandpartiallylocatedinanycountyofthefirst
430430 HB1538 12 36classificationwithmorethanseventy-onethousandthreehundredbutfewerthanseventy-one
431431 37thousandfourhundredinhabitantsmayimposeataxonthechargesforallsleepingrooms
432432 38paidbythetransientguestsofhotelsormotelssituatedinthecity,whichshallbenotmore
433433 39thansevenpercentperoccupiedroompernight,exceptthatsuchtaxshallnotbecome
434434 40effectiveunlessthegoverningbodyofsuchcitysubmitstothevotersofthecityatanelection
435435 41permittedundersection115.123aproposaltoauthorizethegoverningbodyofthecityto
436436 42imposeataxundertheprovisionsofthissubsectionandsection67.1002.Thetaxauthorized
437437 43bythissubsectionandsection67.1002shallbeinadditiontothechargeforthesleepingroom
438438 44andshallbeinadditiontoanyandalltaxesimposedbylawandtheproceedsofsuchtaxshall
439439 45beusedbythecitysolelyforfundingaconventionandvisitorsbureauwhichshallbea
440440 46generalnot-for-profitorganizationwithwhomthecityhascontracted,andwhichis
441441 47establishedforthepurposeofpromotingthecityasaconvention,visitor,andtouristcenter.
442442 48Suchtaxshallbestatedseparatelyfromallotherchargesandtaxes.
443443 49 5.Notwithstandinganyotherprovisionoflawtothecontrary,thetaxauthorizedin
444444 50thissectionshallnotbeimposedbythefollowingcitiesorcounties:
445445 51 (1)Anycityorcountyalreadyimposingataxsolelyonthechargesforsleeping
446446 52roomspaidbythetransientguestsofhotelsormotelssituatedinanysuchcityorcounty
447447 53underanyotherlawofthisstate;
448448 54 (2)Anycitynotalreadyimposingataxunderthissectionandthatislocatedinwhole
449449 55orpartiallywithinacountythatalreadyimposesataxsolelyonthechargesforsleeping
450450 56roomspaidbythetransientguestsofhotelsormotelssituatedinsuchcountyunderthis
451451 57sectionoranyotherlawofthisstate;or
452452 58 (3)Anycountynotalreadyimposingataxunderthissectionandthathasacity
453453 59locatedinwholeorinpartwithinitsboundariesthatalreadyimposesataxsolelyonthe
454454 60chargesforsleepingroomspaidbythetransientguestsofhotelsormotelssituatedinsuch
455455 61cityunderthissectionoranyotherlawofthisstate.
456456 62 6.Thissectionshallnotbeconstruedasrepealinganytaxesleviedbyanycityor
457457 63countyontransientguestsaspermittedunderthischapterorchapter94asofAugust28,
458458 642011.
459459 65 7.Notwithstandinganyotherprovisionoflawtothecontrary:
460460 66 (1)Atransientguesttaximposedundersections67.1000and67.1002shall
461461 67expireonDecember31,2026;
462462 68 (2)BeginningonJanuary1,2027,notransientguesttaxshallbeleviedor
463463 69administeredundersections67.1000and67.1002;and
464464 70 (3)BeginningonJanuary1,2027,thesoletransientguesttaxleviedinsuchcity
465465 71orcountyshallbethetransientguesttaximposedundersection144.951.
466466 HB1538 13 67.1003.1.Thegoverningbodyofthefollowingcitiesandcountiesmayimposea
467467 2taxasprovidedinthissection:
468468 3 (1)Anycityorcountyhavingmorethanthreehundredfiftyhotelandmotelrooms
469469 4insidesuchcityorcounty;
470470 5 (2)Acountyofthethirdclassificationwithapopulationofmorethanseventhousand
471471 6butlessthanseventhousandfourhundredinhabitants;
472472 7 (3)Athirdclasscitywithapopulationofgreaterthantenthousandbutlessthan
473473 8eleventhousandlocatedinacountyofthethirdclassificationwithatownshipformof
474474 9governmentwithapopulationofmorethanthirtythousand;
475475 10 (4)Acountyofthethirdclassificationwithatownshipformofgovernmentwitha
476476 11populationofmorethantwentythousandbutlessthantwenty-onethousand;
477477 12 (5)Anythirdclasscitywithapopulationofmorethaneleventhousandbutlessthan
478478 13thirteenthousandwhichislocatedinacountyofthethirdclassificationwithapopulationof
479479 14morethantwenty-threethousandbutlessthantwenty-sixthousand;
480480 15 (6)Anycityofthethirdclassificationwithmorethantenthousandfivehundredbut
481481 16fewerthantenthousandsixhundredinhabitants;
482482 17 (7)Anycityofthethirdclassificationwithmorethantwenty-sixthousandthree
483483 18hundredbutfewerthantwenty-sixthousandsevenhundredinhabitants;
484484 19 (8)Anycityofthethirdclassificationwithmorethantenthousandeighthundredbut
485485 20fewerthantenthousandninehundredinhabitantsandlocatedinmorethanonecounty.
486486 21 2.Thegoverningbodyofanycityorcountylistedinsubsection1ofthissectionmay
487487 22imposeataxonthechargesforallsleepingroomspaidbythetransientguestsofhotelsor
488488 23motelssituatedinthecityorcountyoraportionthereof,whichshallbenotmorethanfive
489489 24percentperoccupiedroompernight,exceptthatsuchtaxshallnotbecomeeffectiveunless
490490 25thegoverningbodyofthecityorcountysubmitstothevotersofthecityorcountyatastate
491491 26generalorprimaryelectionaproposaltoauthorizethegoverningbodyofthecityorcountyto
492492 27imposeataxpursuanttothissection.Thetaxauthorizedbythissectionshallbeinadditionto
493493 28thechargeforthesleepingroomandshallbeinadditiontoanyandalltaxesimposedbylaw
494494 29andtheproceedsofsuchtaxshallbeusedbythecityorcountysolelyforthepromotionof
495495 30tourism.Suchtaxshallbestatedseparatelyfromallotherchargesandtaxes.
496496 31 3.Notwithstandinganyotherprovisionoflawtothecontrary,exceptasprovidedin
497497 32subsection5ofthissection,thetaxauthorizedinsubsection1ofthissectionshallnotbe
498498 33imposedbythefollowingcitiesorcounties:
499499 34 (1)Anycityorcountyalreadyimposingataxsolelyonthechargesforsleeping
500500 35roomspaidbythetransientguestsofhotelsormotelssituatedinanysuchcityorcounty
501501 36underanyotherlawofthisstate;
502502 HB1538 14 37 (2)Anycitynotalreadyimposingataxunderthissectionandthatislocatedinwhole
503503 38orpartiallywithinacountythatalreadyimposesataxsolelyonthechargesforsleeping
504504 39roomspaidbythetransientguestsofhotelsormotelssituatedinsuchcountyunderthis
505505 40sectionoranyotherlawofthisstate;or
506506 41 (3)Anycountynotalreadyimposingataxunderthissectionandthathasacity
507507 42locatedinwholeorinpartwithinitsboundariesthatalreadyimposesataxsolelyonthe
508508 43chargesforsleepingroomspaidbythetransientguestsofhotelsormotelssituatedinsuch
509509 44cityunderthissectionoranyotherlawofthisstate.
510510 45 4.Citiesofthethirdclasshavingmorethantwothousandfivehundredhoteland
511511 46motelrooms,andlocatedinacountyofthefirstclassificationinwhichandwhereanothertax
512512 47onthechargesforallsleepingroomspaidbythetransientguestsofhotelsandmotelssituated
513513 48insuchcountyisimposed,mayimposethetaxauthorizedbythissectionofnotmorethan
514514 49one-halfofonepercentperoccupiedroompernight.
515515 50 5.Thegoverningbodyofanycityofthefourthclassificationwithmorethanfifty-one
516516 51thousandinhabitantslocatedinacountywithacharterformofgovernmentandwithmore
517517 52thantwohundredfiftythousandinhabitantswhichadjoinsanothercountywithacharterform
518518 53ofgovernmentandwithmorethanonemillioninhabitantsmayimposeataxonthecharges
519519 54forallsleepingroomspaidbythetransientguestofhotelsormotelssituatedinsuchcityora
520520 55portionthereof,whichtaxshallbenotmorethantwopercentperoccupiedroompernight,
521521 56exceptthatsuchtaxshallnotbecomeeffectiveunlessthegoverningbodyofsuchcity
522522 57submits,afterJanuary1,2012,tothevotersofthatcity,atanelectionpermittedundersection
523523 58115.123,aproposaltoauthorizethegoverningbodyofthecitytoimposeataxunderthis
524524 59section.Thetaxauthorizedbythissectionshallbeinadditiontoanyandallothertaxes
525525 60imposedbylaw,andtheproceedsofsuchtaxshallbeusedbythecitysolelyforthe
526526 61promotionoftourism.Suchtaxshallbestatedseparatelyfromallotherchargesandtaxes.
527527 62 6.Theballotofsubmissionforanytaxauthorizedinthissectionshallbein
528528 63substantiallythefollowingform:
529529 64 Shall(insertthenameofthecityorcounty)imposeataxonthecharges
530530 65 forallsleepingroomspaidbythetransientguestsofhotelsandmotels
531531 66 situatedin(nameofcityorcounty)atarateof(insertrateofpercent)
532532 67 percentforthesolepurposeofpromotingtourism?
533533 68☐Yes☐No
534534 69
535535 70Ifamajorityofthevotescastonthequestionbythequalifiedvotersvotingthereonarein
536536 71favorofthequestion,thenthetaxshallbecomeeffectiveonthefirstdayofthesecond
537537 72calendarquarterfollowingthecalendarquarterinwhichtheelectionwasheld.Ifamajority
538538 73ofthevotescastonthequestionbythequalifiedvotersvotingthereonareopposedtothe
539539 HB1538 15 74question,thenthetaxshallnotbecomeeffectiveunlessanduntilthequestionisresubmitted
540540 75underthissectiontothequalifiedvotersandsuchquestionisapprovedbyamajorityofthe
541541 76qualifiedvotersvotingonthequestion.
542542 77 7.Asusedinthissection,"transientguests"meansapersonorpersonswhooccupya
543543 78roomorroomsinahotelormotelforthirty-onedaysorlessduringanycalendarquarter.
544544 79 8.Thissectionshallnotbeconstruedasrepealinganytaxesleviedbyanycityor
545545 80countyontransientguestsaspermittedunderthischapterorchapter94asofAugust28,
546546 812011.
547547 82 9.Notwithstandinganyotherprovisionoflawtothecontrary:
548548 83 (1)AtransientguesttaximposedunderthissectionshallexpireonDecember31,
549549 842026;
550550 85 (2)BeginningonJanuary1,2027,notransientguesttaxshallbeleviedor
551551 86administeredunderthissection;and
552552 87 (3)BeginningonJanuary1,2027,thesoletransientguesttaxleviedinsuchcity
553553 88orcountyshallbethetransientguesttaximposedundersection144.951.
554554 67.1004.1.Thegoverningbodyofanynonchartercountyofthefirstclassification
555555 2withapopulationoflessthanseventy-fivethousandandcontainingpartofacitywitha
556556 3populationofmorethanfourhundredandthirtythousandmayimposeataxonthechargesfor
557557 4allsleepingroomspaidbythetransientguestsofhotelsormotelssituatedinthecountyora
558558 5portionthereof,whichshallbenotmorethanonequarterofonepercentperoccupiedroom
559559 6pernight,exceptthatsuchtaxshallnotbecomeeffectiveunlessthegoverningbodyofthe
560560 7countysubmitstothevotersofthecountyatastategeneralorprimaryelection,aproposalto
561561 8authorizethegoverningbodyofthecountytoimposeataxpursuanttothissection.Thetax
562562 9authorizedbythissectionshallbeinadditiontothechargeforthesleepingroomandshallbe
563563 10inadditiontoanyandalltaxesimposedbylawandtheproceedsofsuchtaxshallbeusedby
564564 11thecountysolelyforthepromotionoftourism.Suchtaxshallbestatedseparatelyfromall
565565 12otherchargesandtaxes.
566566 13 2.Theballotofsubmissionforthetaxauthorizedinthissectionshallbein
567567 14substantiallythefollowingform:
568568 15 Shall(insertthenameofthecounty)imposeataxonthechargesforall
569569 16 sleepingroomspaidbythetransientguestsofhotelsandmotels
570570 17 situatedin(nameofcounty)atarateof(insertrateofpercent)percent
571571 18 forthesolepurposeofpromotingtourism?
572572 19☐Yes☐No
573573 20 3.Asusedinthissection,"transientguests"meansapersonorpersonswhooccupy
574574 21roomorroomsinahotelormotelforthirty-onedaysorlessduringanycalendarquarter.
575575 22 4.Notwithstandinganyotherprovisionoflawtothecontrary:
576576 HB1538 16 23 (1)AtransientguesttaximposedunderthissectionshallexpireonDecember31,
577577 242026;
578578 25 (2)BeginningonJanuary1,2027,notransientguesttaxshallbeleviedor
579579 26administeredunderthissection;and
580580 27 (3)BeginningonJanuary1,2027,thesoletransientguesttaxleviedinsuch
581581 28countyshallbethetransientguesttaximposedundersection144.951.
582582 67.1006.1.Inanycountyofthesecondclasswhichhasatwo-yearcommunity
583583 2collegeandislocatedsouthoftheMissouriRiverandadjacenttoacountyofthesecondclass
584584 3whichcontainsastateeducationalinstitutiondescribedasastateteacherscollegein
585585 4paragraph(c)ofsubdivision(5)ofsection176.010,aproposaltoauthorizethegoverning
586586 5bodyofthecountytoimposeataxmaybesubmittedtothevotersofthecountyatastate
587587 6general,primaryorspecialelectionasfollows:
588588 7 (1)Byamajorityvoteofthecountygoverningbody;or
589589 8 (2)Uponpetitionofeightpercentofthevoterswhocastvotesforthememberofthe
590590 9countygoverningbodywhoreceivedthehighestnumberofvotesatthelastelectioninwhich
591591 10membersofthegoverningbodywereelected,thecountyclerkshallsubmittheproposalto
592592 11thevotersofthecounty.Thetaxshallbeleviedonthesalesorchargesforallsleepingrooms
593593 12paidbythetransientguestsofhotelsormotelssituatedinthecountyataratenottoexceed
594594 13twodollarsperroompernight.Thetaxauthorizedbysections67.1006to67.1012shallbein
595595 14additiontoanyandalltaxesimposedbylawandshallbestatedseparatelyfromallother
596596 15chargesandtaxes.
597597 16 2.Thequestionshallbesubmittedinsubstantiallythefollowingform:
598598 17 Shalltherebeimposedinthecountyof______(nameofcounty)atax
599599 18 of______(rateoftax)oneachsleepingroomoccupiedandrentedby
600600 19 transientguestsofhotelsandmotelslocatedinthecounty,theproceeds
601601 20 ofwhichshallbeexpendedfortourismpurposes?
602602 21☐Yes☐No
603603 22
604604 23Ifamajorityofthevotescastonthequestionbythequalifiedvotersvotingthereonarein
605605 24favorofthequestion,thenthetaxshallbecomeeffectiveonthefirstdayofthesecond
606606 25calendarquarterfollowingthecalendarquarterinwhichtheelectionwasheld.Ifamajority
607607 26ofthevotescastonthequestionbythequalifiedvotersvotingthereonareopposedtothe
608608 27question,thenthetaxauthorizedbysections67.1006to67.1012shallnotbecomeeffective
609609 28unlessanduntilthequestionisresubmittedundertheprovisionsofsections67.1006to
610610 2967.1012tothequalifiedvotersofthecountyandsuchquestionisapprovedbyamajorityof
611611 30thequalifiedvotersofthecountyvotingonthequestion.
612612 HB1538 17 31 3.Thegoverningbodyofanycountyimposingataxunderthissectionmay,byorder
613613 32orordinance,changetherateofsuchtaxfromtwodollarsperroompernighttonotmorethan
614614 33fivepercentperoccupiedroompernight.Nosuchorderorordinanceshallbecomeeffective
615615 34unlessthegoverningbodyofthecountysubmitstothevotersofthecountyatastategeneral,
616616 35primary,orspecialelectionaproposaltoauthorizethegoverningbodyofthecountyto
617617 36changetherateoftaximposedunderthissection.Ifamajorityofthevotescastonthe
618618 37questionbythequalifiedvotersvotingthereonareinfavorofthequestion,thenthechangein
619619 38thetaxrateshallbecomeeffectiveonthefirstdayofthesecondcalendarquarterfollowing
620620 39thecalendarquarterinwhichtheelectionwasheld.Ifamajorityofthevotescastonthe
621621 40questionbythequalifiedvotersvotingthereonareopposedtothequestion,thenthechangein
622622 41thetaxrateshallnotbecomeeffectiveunlessanduntilthequestionisresubmittedunderthis
623623 42sectiontothequalifiedvotersofthecountyandsuchquestionisapprovedbyamajorityof
624624 43thequalifiedvotersvotingonthequestion.
625625 44 4.Notwithstandinganyotherprovisionoflawtothecontrary:
626626 45 (1)Atransientguesttaximposedundersections67.1006to67.1012shallexpire
627627 46onDecember31,2026;
628628 47 (2)BeginningonJanuary1,2027,notransientguesttaxshallbeleviedor
629629 48administeredundersections67.1006to67.1012;and
630630 49 (3)BeginningonJanuary1,2027,thesoletransientguesttaxleviedinsuch
631631 50countyshallbethetransientguesttaximposedundersection144.951.
632632 67.1009.1.Thegoverningbodyofthefollowingcitiesmayimposeataxasprovided
633633 2inthissection:
634634 3 (1)Anycityofthefourthclassificationwithmorethaneighthundredthirtybutfewer
635635 4thanninehundredinhabitantsandlocatedinanycountywithacharterformofgovernment
636636 5andwithmorethanninehundredfiftythousandinhabitants;
637637 6 (2)Anycityofthefourthclassificationwithmorethanfourthousandfiftybutfewer
638638 7thanfourthousandtwohundredinhabitantsandlocatedinanycountywithacharterformof
639639 8governmentandwithmorethanninehundredfiftythousandinhabitants.
640640 9 2.Thegoverningbodyofanycitylistedinsubsection1ofthissectionmayimposea
641641 10taxonthechargesforallsleepingroomspaidbythetransientguestsofhotelsormotels
642642 11situatedinthecity,whichshallbenotmorethansix-tenthsofonepercentperoccupiedroom
643643 12pernight,exceptthatsuchtaxshallnotbecomeeffectiveunlessthegoverningbodyofthe
644644 13cityorcountysubmitstothevotersofthecityorcountyatastategeneralorprimaryelection
645645 14aproposaltoauthorizethegoverningbodyofthecitytoimposeataxpursuanttothissection.
646646 15Thetaxauthorizedbythissectionshallbeinadditiontothechargeforthesleepingroomand
647647 16shallbeinadditiontoanyandalltaxesimposedbylaw.Suchtaxshallbestatedseparately
648648 17fromallotherchargesandtaxes.
649649 HB1538 18 18 3.Theballotofsubmissionforanytaxauthorizedinthissectionshallbein
650650 19substantiallythefollowingform:
651651 20 Shall(insertthenameofthecity)imposeataxonthechargesforall
652652 21 sleepingroomspaidbythetransientguestsofhotelsandmotels
653653 22 situatedin(nameofcity)atarateof(insertrateofpercentuptosix-
654654 23 tenthsofonepercent)?
655655 24☐Yes☐No
656656 25
657657 26Ifamajorityofthevotescastonthequestionbythequalifiedvotersvotingthereonarein
658658 27favorofthequestion,thenthetaxshallbecomeeffectiveonthefirstdayofthesecond
659659 28calendarquarterfollowingthecalendarquarterinwhichtheelectionwasheld.Ifamajority
660660 29ofthevotescastonthequestionbythequalifiedvotersvotingthereonareopposedtothe
661661 30question,thenthetaxshallnotbecomeeffectiveunlessanduntilthequestionisresubmitted
662662 31underthissectiontothequalifiedvotersandsuchquestionisapprovedbyamajorityofthe
663663 32qualifiedvotersvotingonthequestion.
664664 33 4.Asusedinthissection,"transientguests"meansapersonorpersonswhooccupya
665665 34roomorroomsinahotelormotelforthirty-onedaysorlessduringanycalendarquarter.
666666 35 5.Notwithstandinganyotherprovisionoflawtothecontrary:
667667 36 (1)AtransientguesttaximposedunderthissectionshallexpireonDecember31,
668668 372026;
669669 38 (2)BeginningonJanuary1,2027,notransientguesttaxshallbeleviedor
670670 39administeredunderthissection;and
671671 40 (3)BeginningonJanuary1,2027,thesoletransientguesttaxleviedinsuchcity
672672 41shallbethetransientguesttaximposedundersection144.951.
673673 67.1015.1.Thegoverningbodyofanythirdclasscitywithapopulationofatleast
674674 2twelvethousandlocatedinacountyofthefourthclassificationmayimposeataxonthe
675675 3chargesforallsleepingroomspaidbythetransientguestsofhotelsormotelssituatedinthe
676676 4cityoraportionthereof,whichshallbenotmorethanfivepercentperoccupiedroomper
677677 5night,exceptthatsuchtaxshallnotbecomeeffectiveunlessthegoverningbodyofthecity
678678 6submitstothevotersofthecityatastatemunicipal,generalorprimaryelection,aproposalto
679679 7authorizethegoverningbodyofthecitytoimposeataxpursuanttothissection.Thetax
680680 8authorizedbythissectionshallbeinadditiontothechargeforthesleepingroomandshallbe
681681 9inadditiontoanyandalltaxesimposedbylawandtheproceedsofsuchtaxshallbeusedby
682682 10thecitysolelyforbuildingandoperatinganexpositionandcommunitycenter.Suchtaxshall
683683 11bestatedseparatelyfromallotherchargesandtaxes.
684684 12 2.Theballotofsubmissionforthetaxauthorizedinthissectionshallbein
685685 13substantiallythefollowingform:
686686 HB1538 19 14 Shall(insertthenameofthecity)imposeataxonthechargesforall
687687 15 sleepingroomspaidbythetransientguestsofhotelsandmotels
688688 16 situatedin(nameofcity)atarateof(insertrateofpercent)percentfor
689689 17 thepurposeofbuildingandoperatinganexpositionandcommunity
690690 18 center?
691691 19☐Yes☐No
692692 20 3.Asusedinthissection,"transientguests"meansapersonorpersonswhooccupya
693693 21roomorroomsinahotelormotelforthirty-onedaysorlessduringanycalendarquarter.
694694 22 4.Withintendaysafteravoteinfavoroftheadoptionofataxauthorizedbythis
695695 23sectionandbythevotersofanysuchcity,thegoverningbodyofthecityshallmakeitsorder
696696 24imposingthetax.Thetaxshallbecomeeffectiveonthefirstdayofthefirstcalendarquarter
697697 25aftersuchorderismade,andsuchtaxshallbecollectedbythedepartmentofrevenueinthe
698698 26samemannerasprescribedinsection32.087,exceptasotherwiseprovidedinthissection.
699699 27 5.Notwithstandinganyotherprovisionoflawtothecontrary:
700700 28 (1)AtransientguesttaximposedunderthissectionshallexpireonDecember31,
701701 292026;
702702 30 (2)BeginningonJanuary1,2027,notransientguesttaxshallbeleviedor
703703 31administeredunderthissection;and
704704 32 (3)BeginningonJanuary1,2027,thesoletransientguesttaxleviedinsuchcity
705705 33shallbethetransientguesttaximposedundersection144.951.
706706 67.1016.1.Thegoverningbodyofanycountyofthesecond,third,orfourth
707707 2classificationmayimpose,byorderorordinance,ataxonthechargesforallsleepingrooms
708708 3paidbythetransientguestsofhotelsormotelssituatedinthecountyoraportionthereof.The
709709 4taxshallbenotmorethanonecentperoccupiedroompernight,andshallbeimposedsolely
710710 5forthepurposeofpromotingtourism-relatedactivitiesinthecounty.Thetaxauthorizedin
711711 6thissectionshallbeinadditiontothechargeforthesleepingroomandallothertaxes
712712 7imposedbylaw,andshallbestatedseparatelyfromallotherchargesandtaxes.
713713 8 2.Nosuchorderorordinanceshallbecomeeffectiveunlessthegoverningbodyof
714714 9thecountysubmitstothevotersofthecountyatastategeneral,primary,orspecialelectiona
715715 10proposaltoauthorizethegoverningbodyofthecountytoimposeataxunderthissection.Ifa
716716 11majorityofthevotescastonthequestionbythequalifiedvotersvotingthereonareinfavorof
717717 12thequestion,thenthetaxshallbecomeeffectiveonthefirstdayofthesecondcalendar
718718 13quarterfollowingthecalendarquarterinwhichtheelectionwasheld.Ifamajorityofthe
719719 14votescastonthequestionbythequalifiedvotersvotingthereonareopposedtothequestion,
720720 15thenthetaxshallnotbecomeeffectiveunlessanduntilthequestionisresubmittedunderthis
721721 HB1538 20 16sectiontothequalifiedvotersofthecountyandsuchquestionisapprovedbyamajorityof
722722 17thequalifiedvotersvotingonthequestion.
723723 18 3.Allrevenuegeneratedbythetaxshallbecollectedbythecountycollectorof
724724 19revenue,shallbedepositedinaspecialtrustfund,andshallbeusedsolelyforthedesignated
725725 20purposes.Ifthetaxisrepealed,allfundsremaininginthespecialtrustfundshallcontinueto
726726 21beusedsolelyforthedesignatedpurposes.Anyfundsinthespecialtrustfundthatarenot
727727 22neededforcurrentexpendituresmaybeinvestedbythegoverningbodyinaccordancewith
728728 23applicablelawsrelatingtotheinvestmentofothercountyfunds.Anyinterestandmoneys
729729 24earnedonsuchinvestmentsshallbecreditedtothefund.
730730 25 4.Uponadoptionofthetaxunderthissection,thereshallbeestablishedineach
731731 26countyadoptingthetaxa"TourismCommission",toconsistoffivemembersappointedby
732732 27thegoverningbodyofthecounty.Nomorethanonememberofthetourismcommission
733733 28shallbeamemberofthegoverningbodyofthecounty.Oftheinitialmembersappointed,
734734 29twoshallholdofficeforoneyear,twoshallholdofficefortwoyears,andoneshallhold
735735 30officeforthreeyears.Membersappointedafterexpirationoftheinitialtermsshallbe
736736 31appointedtoathree-yearterm.Eachmembermaybereappointed.Vacanciesshallbefilled
737737 32byappointmentbythegoverningbodyofthecountyfortheremainderoftheunexpiredterm.
738738 33Themembersshallnotreceivecompensationfortheirservices,butmaybereimbursedfor
739739 34theiractualandnecessaryexpensesincurredinserviceofthetourismcommission.
740740 35 5.Thegoverningbodyofanycountythathasadoptedthetaxauthorizedinthis
741741 36sectionmaysubmitthequestionofrepealofthetaxtothevotersonanydateavailablefor
742742 37electionsforthecounty.Ifamajorityofthevotescastontheproposalareinfavorofrepeal,
743743 38thatrepealshallbecomeeffectiveonDecemberthirty-firstofthecalendaryearinwhichsuch
744744 39repealwasapproved.Ifamajorityofthevotescastonthequestionbythequalifiedvoters
745745 40votingthereonareopposedtotherepeal,thenthetaxauthorizedinthissectionshallremain
746746 41effectiveuntilthequestionisresubmittedunderthissectiontothequalifiedvotersofthe
747747 42county,andtherepealisapprovedbyamajorityofthequalifiedvotersvotingonthequestion.
748748 43 6.Wheneverthegoverningbodyofanycountythathasadoptedthetaxauthorizedin
749749 44thissectionreceivesapetition,signedbyanumberofregisteredvotersofthecountyequalto
750750 45atleasttwopercentofthenumberofregisteredvotersofthecountyvotinginthelast
751751 46gubernatorialelection,callingforanelectiontorepealthetaximposedunderthissection,the
752752 47governingbodyshallsubmittothevotersofthecountyaproposaltorepealthetax.Ifa
753753 48majorityofthevotescastonthequestionbythequalifiedvotersvotingthereonareinfavorof
754754 49therepeal,thatrepealshallbecomeeffectiveonDecemberthirty-firstofthecalendaryearin
755755 50whichsuchrepealwasapproved.Ifamajorityofthevotescastonthequestionbythe
756756 51qualifiedvotersvotingthereonareopposedtotherepeal,thenthetaxshallremaineffective
757757 HB1538 21 52untilthequestionisresubmittedunderthissectiontothequalifiedvotersofthecountyand
758758 53therepealisapprovedbyamajorityofthequalifiedvotersvotingonthequestion.
759759 54 7.Asusedinthissection,"transientguests"meansapersonorpersonswhooccupya
760760 55roomorroomsinahotelormotelforthirty-onedaysorlessduringanycalendarquarter.
761761 56 8.Notwithstandinganyotherprovisionoflawtothecontrary:
762762 57 (1)AtransientguesttaximposedunderthissectionshallexpireonDecember31,
763763 582026;
764764 59 (2)BeginningonJanuary1,2027,notransientguesttaxshallbeleviedor
765765 60administeredunderthissection;and
766766 61 (3)BeginningonJanuary1,2027,thesoletransientguesttaxleviedinsuch
767767 62countyshallbethetransientguesttaximposedundersection144.951.
768768 67.1018.1.Thegoverningbodyofanycountyofthethirdclassificationwithouta
769769 2townshipformofgovernmentandwithmorethanfivethousandninehundredbutfewerthan
770770 3sixthousandinhabitantsmayimposeataxonthechargesforallsleepingroomspaidbythe
771771 4transientguestsofhotelsormotelssituatedinthecountyoraportionthereof,whichshallnot
772772 5bemorethanfivepercentperoccupiedroompernight,exceptthatsuchtaxshallnotbecome
773773 6effectiveunlessthegoverningbodyofthecountysubmitstothevotersofthecountyatastate
774774 7generalorprimaryelectionaproposaltoauthorizethegoverningbodyofthecountyto
775775 8imposeataxunderthissection.Thetaxauthorizedinthissectionshallbeinadditiontothe
776776 9chargeforthesleepingroomandallothertaxesimposedbylaw,andfiftypercentofthe
777777 10proceedsofsuchtaxshallbeusedbythecountytofundlawenforcementwiththeremaining
778778 11fiftypercentofsuchproceedstobeusedtofundthepromotionoftourism.Suchtaxshallbe
779779 12statedseparatelyfromallotherchargesandtaxes.
780780 13 2.Theballotofsubmissionforthetaxauthorizedinthissectionshallbein
781781 14substantiallythefollowingform:
782782 15 Shall______(insertthenameofthecounty)imposeataxonthe
783783 16 chargesforallsleepingroomspaidbythetransientguestsofhotelsand
784784 17 motelssituatedin______(nameofcounty)atarateof______(insert
785785 18 rateofpercent)percentforthebenefitofthecounty?
786786 19☐Yes☐No
787787 20
788788 21Ifamajorityofthevotescastonthequestionbythequalifiedvotersvotingthereonarein
789789 22favorofthequestion,thenthetaxshallbecomeeffectiveonthefirstdayofthesecond
790790 23calendarquarterfollowingthecalendarquarterinwhichtheelectionwasheld.Ifamajority
791791 24ofthevotescastonthequestionbythequalifiedvotersvotingthereonareopposedtothe
792792 25question,thenthetaxauthorizedbythissectionshallnotbecomeeffectiveunlessanduntil
793793 26thequestionisresubmittedunderthissectiontothequalifiedvotersofthecountyandsuch
794794 HB1538 22 27questionisapprovedbyamajorityofthequalifiedvotersofthecountyvotingonthe
795795 28question.
796796 29 3.Notwithstandinganyotherprovisionoflawtothecontrary:
797797 30 (1)AtransientguesttaximposedunderthissectionshallexpireonDecember31,
798798 312026;
799799 32 (2)BeginningonJanuary1,2027,notransienttaxshallbeleviedor
800800 33administeredunderthissection;and
801801 34 (3)BeginningonJanuary1,2027,thesoletransientguesttaxleviedinsuch
802802 35countyshallbethetransientguesttaximposedundersection144.951.
803803 67.1020.Nongovernmentalagenciescongressionallymandatedtoprovidedisaster
804804 2reliefservicesshallbeexemptfrompayingatransientguesttaximposedundersection
805805 3144.951,thischapter, andchapters66,92,and94.Nosuchtaxshallbeimposedonany
806806 4personwherepaymentisbeingmadebysuchanagency.
807807 67.1158.1.Thegoverningbodyofacountywhichhasestablishedanauthorityunder
808808 2theprovisionsofsections67.1150to67.1158mayimposeataxonthechargesforallsleeping
809809 3roomspaidbythetransientguestsofhotelsormotelssituatedinthecounty,whichshallbe
810810 4morethantwopercentbutnotmorethanfivepercentperoccupiedroompernight,exceptthat
811811 5suchtaxshallnotbecomeeffectiveunlessthegoverningbodyofthecountysubmitstothe
812812 6votersofthecountyatastategeneral,primary,orspecialelection,aproposaltoauthorizethe
813813 7governingbodyofthecountytoimposeataxundertheprovisionsofthissection.Thetax
814814 8authorizedbythissectionshallbeinadditiontothechargeforthesleepingroomandshallbe
815815 9inadditiontoanyandalltaxesimposedbylaw,andtheproceedsofsuchtaxshallbeusedby
816816 10theauthoritysolelyforfundingtheconstructionandoperationofconvention,visitorand
817817 11sportsfacilities,otherincidentalfacilities,andoperationoftheauthorityconsistentwiththe
818818 12provisionsofsections67.1150to67.1158.Suchtaxshallbestatedseparatelyfromallother
819819 13chargesandtaxes.
820820 14 2.Thequestionshallbesubmittedinsubstantiallythefollowingform:
821821 15 Shallthe______(County)levyataxof______percentoneach
822822 16 sleepingroomoccupiedandrentedbytransientguestsofhotelsand
823823 17 motelslocatedinthecounty,theproceedsofwhichshallbeexpended
824824 18 forthefundingofconvention,visitorandsportsfacilities,other
825825 19 incidentalfacilities,andthecountyconventionandsportsfacilities
826826 20 authority?
827827 21☐YES☐NO
828828 22
829829 23Ifamajorityofthevotescastonthequestionbythequalifiedvotersvotingthereonarein
830830 24favorofthequestion,thenthetaxshallbecomeeffectiveonthefirstdayofthecalendar
831831 HB1538 23 25quarterfollowingthecalendarquarterinwhichtheelectionwasheld.Ifamajorityofthe
832832 26votescastonthequestionbythequalifiedvotersvotingthereonareopposedtothequestion,
833833 27thenthegoverningbodyforthecountyshallhavenopowertoimposethetaxauthorizedby
834834 28thissectionunlessanduntilthegoverningbodyofthecountyresubmitsthequestionandsuch
835835 29questionisapprovedbyamajorityofthequalifiedvotersvotingthereon.
836836 30 3.Aftertheeffectivedateofanytaxauthorizedundertheprovisionsofthissection,
837837 31thecountythatleviedthetaxmayadoptoneofthefollowingprovisionsforthecollectionand
838838 32administrationofthetax:
839839 33 (1)Thecountymayadoptrulesandregulationsfortheinternalcollectionofsuchtax
840840 34bythecountyofficersusuallyresponsibleforcollectionandadministrationofcountytaxes;
841841 35 (2)Thecountymayenterintoanagreementwiththeauthorityfortheauthorityto
842842 36collectsuchtaxandperformallfunctionsincidenttotheadministration,collection,
843843 37enforcement,andoperationofsuchtax.Thetaxauthorizedbythissectionshallbecollected
844844 38andreporteduponsuchformsandundersuchadministrativerulesandregulationsasmaybe
845845 39prescribedbytheauthority;or
846846 40 (3)Thecountymayenterintoanagreementwiththedirectorofrevenueofthestate
847847 41ofMissouriforthepurposeofcollectingthetaxauthorizedinthissection.Intheeventany
848848 42countyentersintoanagreementwiththedirectorofrevenueofthestateofMissouriforthe
849849 43collectionofthetaxauthorizedinthissection,thedirectorofrevenueshallperformall
850850 44functionsincidenttotheadministration,collection,enforcementandoperationofsuchtax,
851851 45andshallcollecttheadditionaltaxauthorizedundertheprovisionsofthissection.Thetax
852852 46authorizedbythissectionshallbecollectedandreporteduponsuchformsandundersuch
853853 47administrativerulesandregulationsasmaybeprescribedbythedirectorofrevenue,andthe
854854 48directorofrevenueshallretainnotlessthanonepercentnormorethanthreepercentforcost
855855 49ofcollection.
856856 50 4.Ifataxisimposedbyacountyunderthissection,thetaxforeachcalendarquarter
857857 51shallbedueonthefirstdayofthenextcalendarquarter.Ifanytaxesarenotpaidwithin
858858 52thirtydaysaftertheduedate,theauthoritycollectingthetaxmaycollect,inadditiontothe
859859 53amountofthetaxdue,onepercentinterestpermonthontheunpaidtaxesandapenaltyoftwo
860860 54percentpermonthontheunpaidtax.Anypenaltyorinterestshallbecalculatedbeginningon
861861 55theoriginalduedate.Theauthority,initsdiscretion,mayabateaportionofthepenaltyto
862862 56facilitatethevoluntarypaymentofthetax.
863863 57 5.Ifataxisimposedbyacountyunderthissection,eitherthecountyortheauthority
864864 58shallhavethepowertoauditthetaxedfacilitiestoensurecompliancewiththetaxbythe
865865 59facility.Duringsuchaudit,thetaxedfacilitiesshallgiveaccesstoexaminenecessaryrecords
866866 60toensurecompliance.
867867 HB1538 24 61 6.Suitstoenforcethecollectionandpaymentofthetaxagainstthetaxedfacilities
868868 62shallbefiledandprosecutedonlybytheauthority.Theauthorityshallbeentitledtorecover
869869 63costsandattorney'sfeesincurredbytheauthorityincollectingthetax.
870870 64 7.Notwithstandinganyotherprovisionoflawtothecontrary:
871871 65 (1)Atransientguesttaximposedundersections67.1150to67.1158shallexpire
872872 66onDecember31,2026;
873873 67 (2)BeginningonJanuary1,2027,notransientguesttaxshallbeleviedor
874874 68administeredundersections67.1150to67.1158;and
875875 69 (3)BeginningonJanuary1,2027,thesoletransientguesttaxleviedinsuch
876876 70countyshallbethetransientguesttaximposedundersection144.951.
877877 67.1177.1.Theboard,byamajorityvote,maysubmittotheresidentsofsuch
878878 2districtataxofnotlessthantwopercentandnotmorethansixpercentontheamountofsales
879879 3orchargesforallsleepingroomsofferedtothepublicandpaidbythetransientguestsof
880880 4hotels,motelsandresortssituatedwithinthedistrict.Uponthewrittenrequestoftheboardto
881881 5theelectionofficialsofthecountyinwhichthedistrictissituated,suchelectionofficialsshall
882882 6submitapropositiontotheresidentsofsuchdistrictatacountywideorstatewideprimaryor
883883 7generalelection,orataspecialelectioncalledforthatpurpose.Suchelectionofficialsshall
884884 8givelegalnoticeasprovidedinchapter115.Asusedinthissection,theterm"hotels,motels
885885 9andresorts"includesanycondominiumofferedtothepublicwhichisrentedtoapersonor
886886 10entityforaperiodoflessthanthirty-onedays,anyprivatelyownedcampgroundofferedto
887887 11thepublicwhichrentsspacetopersonsorentitiesforaperiodoflessthanthirty-onedays,
888888 12andalsoincludesanyrentalofahouseboatoriginatingfromapointwithinthedistrictand
889889 13whichisofferedtothepublic.Theterm"hotels,motelsandresorts"shallnotincludeany
890890 14facilitiesoperatedbyarecognizedchurchanditsaffiliatesforthepurposeofproviding
891891 15religiouseducationandrecreationtothechurch'smembers.Asusedinthissection,theterm
892892 16"transientguest"meansapersonwhooccupiesaroomorroomsinahotel,motelorresortfor
893893 17thirty-onedaysorlessduringanycalendarquarter.
894894 18 2.Suchpropositionshallbesubmittedtothevotersofthebusinessdistrictin
895895 19substantiallythefollowingformatsuchelection:
896896 20 Shallalodgingtaxof______percentontheamountofsalesorcharges
897897 21 foralllodgingpaidbythetransientguestsofhotels,motelsandresorts
898898 22 beleviedinthelakeareabusinessdistrictofthecountyof______to
899899 23 providefundsforthepromotionoftourisminthedistrict?
900900 24☐Yes☐No
901901 25 3.Intheeventthatamajorityofthevotersvotingonsuchpropositioninsuchdistrict
902902 26approvesuchproposition,thensuchtaxshallbeinfullforceandeffectasofthefirstdayof
903903 27thecalendarquarterfollowingthecalendarquarterinwhichtheelectionwasheld.The
904904 HB1538 25 28resultsofanelectionheldunderthissectionshallbecertifiedbytheelectionofficialsofthe
905905 29countytotheboardnotmorethanthirtydaysafterthedayonwhichsuchelectionwasheld.
906906 30Thedistrictshallbeliableforitsshareofthecostsoftheelectionpursuanttosection115.065.
907907 31 4.Intheeventataxisimposedunderthissection,suchtaxshallbeinadditiontoany
908908 32countywidegrossreceiptstaxonhotels,motelsorresortsineffectatthetimeoftheelection
909909 33orimposedafterthedateoftheelection.Ifataxisimposedundertheprovisionsofthis
910910 34section,thecountymaycollectapenaltyofonepercentandinterestnottoexceedtwopercent
911911 35permonthonunpaidtaxeswhichshallbeconsidereddelinquentthirtydaysafterthelastday
912912 36ofeachquarter.
913913 37 5.Therevenuesreceivedfromthetaxauthorizedinthissectionshallbeusedbythe
914914 38advisoryboardforadvertisingandpromotionoftourism.Suchadvertisingandpromotional
915915 39activitiesshallbedevelopedintoacomprehensivemarketingplan,soastomeettheneedsof
916916 40allsizesandtypesofbusinesseswithinthelodgingindustry.Theboardmembersofeach
917917 41lodgingcategory,asdescribedinsubsection1ofsection67.1175,shallhavesoleauthorityfor
918918 42theexpenditureoffundscollectedfromthatcategory,andtourism-relatedprojectsthatmay
919919 43beidentifiedasbeneficialtoanyofthethreelodgingcategoriesestablishedinsubsection1of
920920 44section67.1175shallbeeligibleforfunding,basedontheproportionateshareofrevenues
921921 45collectedfromthatcategory.Thisshallinclude,butnotbelimitedto,attendingsportsand
922922 46travelshows,printingavacationguide,solicitingconventionbusiness,constructingor
923923 47purchasingconventionfacilitiesandvisitorcenters,andsecuringcommercialairserviceinto
924924 48thearea,whichmayincludethesubsidizingofairlineseats.Moneysmayalsobeexpended
925925 49bytheboardtocontractwithotherentitiestoassistinbringingtouriststothedistrict.
926926 50 6.Onandaftertheeffectivedateofanytaxauthorizedundertheprovisionsofthis
927927 51section,theadvisoryboardshallenterintoanagreementwiththecountycollectorofthe
928928 52countywherethedistrictissituatedforthepurposeofcollectingthetax.Thetaxtobe
929929 53collectedbythecountycollectorshallberemittedtotheadvisoryboardofthedistrictnot
930930 54laterthanthirtydaysfollowingtheendofanycalendarquarter.Thecountycommissionshall
931931 55adoptrulesandregulationsforthecollectionandadministrationofthetax.Thecounty
932932 56collectorshallretainonbehalfofthecountytwopercentforcostofcollection.
933933 57 7.Notwithstandinganyotherprovisionoflawtothecontrary:
934934 58 (1)Atransientguesttaximposedundersections67.1170to67.1180shallexpire
935935 59onDecember31,2026;
936936 60 (2)BeginningonJanuary1,2027,notransientguesttaxshallbeleviedor
937937 61administeredundersections67.1170to67.1180;and
938938 62 (3)BeginningonJanuary1,2027,thesoletransientguesttaxleviedinsuch
939939 63countyshallbethetransientguesttaximposedundersection144.951.
940940 HB1538 26 67.1185.1.Thegoverningbodyofanycountywithapopulationofatleasteighteen
941941 2thousandinhabitantswhichadjoinsbothacountyofthefirstclassificationwithapopulation
942942 3oflessthanonehundredthousandinhabitantsandatleastfourcountiesofthethird
943943 4classificationmayimpose,byordinanceororder,asurchargeonthesaleofeachticketor
944944 5otherchargeallowingadmissiontoorparticipationinanyprivatetouristattractionandonthe
945945 6dailyrentalofroomsoraccommodationspaidbytransientguestsofhotels,motelsor
946946 7campgrounds,asdefinedinsection94.802,insuchcounty,ataratenottoexceedtwenty-five
947947 8centsperticketorothersuchcharge.Forpurposesofsections67.1185to67.1189,"private
948948 9touristattraction"meansanycommercialentitywhichappealstotherecreationaldesiresand
949949 10tastesofthetravelingpublicthroughthepresentationofservicesordevicesdesignedto
950950 11entertainoreducatevisitors,includingbutnotlimitedto:
951951 12 (1)Amusementparks,carnivals,circuses,fairsandwaterparks;
952952 13 (2)Aerialtramways;
953953 14 (3)Commercialanimal,reptile,andzoologicalexhibits;
954954 15 (4)Commercialbeachesandhotsprings;
955955 16 (5)Go-carts/miniaturegolfestablishments;
956956 17 (6)Horseshowsandrodeosandridesonhorsesorotheranimals;
957957 18 (7)Ridesonairplanes,helicopters,balloons,gliders,parachutesandbungeejumps;
958958 19 (8)Automobile,bicycle,dog,horse,andotherracingevents;
959959 20 (9)Musicshowsandpageants,movietheaters,andlivetheaters;and
960960 21 (10)Canoerentals.
961961 22 2.Attractionsoperatingonanoccasionalorintermittentbasisforfund-raising
962962 23purposesbynonprofitcharitableorganizationswhoseordinaryactivitiesdonotinvolvethe
963963 24operationofsuchattractionsshallbeexemptfromthesurchargeimposedbysections67.1185
964964 25to67.1189.
965965 26 3.Notwithstandinganyotherprovisionoflawtothecontrary:
966966 27 (1)Atransientguesttaximposedundersections67.1185to67.1189shallexpire
967967 28onDecember31,2026;
968968 29 (2)BeginningonJanuary1,2027,notransientguesttaxshallbeleviedor
969969 30administeredundersections67.1185to67.1189;and
970970 31 (3)BeginningonJanuary1,2027,thesoletransientguesttaxleviedinsuch
971971 32countyshallbethetransientguesttaximposedundersection144.951.
972972 67.1360.1.Thegoverningbodyofthefollowingcitiesandcountiesmayimposea
973973 2taxasprovidedinthissection:
974974 3 (1)Acitywithapopulationofmorethanseventhousandandlessthanseven
975975 4thousandfivehundred;
976976 HB1538 27 5 (2)Acountywithapopulationofoverninethousandsixhundredandlessthan
977977 6twelvethousandwhichhasatotalassessedvaluationofatleastsixty-threemilliondollars,if
978978 7thecountysubmitstheissuetothevotersofsuchcountypriortoJanuary1,2003;
979979 8 (3)Athirdclasscitywhichisthecountyseatofacountyofthethirdclassification
980980 9withoutatownshipformofgovernmentwithapopulationofatleasttwenty-fivethousandbut
981981 10notmorethanthirtythousandinhabitants;
982982 11 (4)Anyfourthclasscityhaving,accordingtothelastfederaldecennialcensus,a
983983 12populationofmorethanonethousandeighthundredfiftyinhabitantsbutlessthanone
984984 13thousandninehundredfiftyinhabitantsinacountyofthefirstclassificationwithacharter
985985 14formofgovernmentandhavingapopulationofgreaterthansixhundredthousandbutless
986986 15thanninehundredthousandinhabitants;
987987 16 (5)Anycityhavingapopulationofmorethanthreethousandbutlessthaneight
988988 17thousandinhabitantsinacountyofthefourthclassificationhavingapopulationofgreater
989989 18thanforty-eightthousandinhabitants;
990990 19 (6)Anycityhavingapopulationoflessthantwohundredfiftyinhabitantsinacounty
991991 20ofthefourthclassificationhavingapopulationofgreaterthanforty-eightthousand
992992 21inhabitants;
993993 22 (7)Anyfourthclasscityhavingapopulationofmorethantwothousandfivehundred
994994 23butlessthanthreethousandinhabitantsinacountyofthethirdclassificationhavinga
995995 24populationofmorethantwenty-fivethousandbutlessthantwenty-seventhousand
996996 25inhabitants;
997997 26 (8)Anythirdclasscitywithapopulationofmorethanthreethousandtwohundred
998998 27butlessthanthreethousandthreehundredlocatedinacountyofthethirdclassification
999999 28havingapopulationofmorethanthirty-fivethousandbutlessthanthirty-sixthousand;
10001000 29 (9)Anycountyofthesecondclassificationwithoutatownshipformofgovernment
10011001 30andapopulationoflessthanthirtythousand;
10021002 31 (10)Anycityofthefourthclassinacountyofthesecondclassificationwithouta
10031003 32townshipformofgovernmentandapopulationoflessthanthirtythousand;
10041004 33 (11)Anycountyofthethirdclassificationwithatownshipformofgovernmentanda
10051005 34populationofatleasttwenty-eightthousandbutnotmorethanthirtythousand;
10061006 35 (12)Anycityofthefourthclasswithapopulationofmorethanonethousandeight
10071007 36hundredbutlessthantwothousandinacountyofthethirdclassificationwithatownship
10081008 37formofgovernmentandapopulationofatleasttwenty-eightthousandbutnotmorethan
10091009 38thirtythousand;
10101010 39 (13)Anycityofthethirdclasswithapopulationofmorethanseventhousandtwo
10111011 40hundredbutlessthanseventhousandfivehundredwithinacountyofthethirdclassification
10121012 41withapopulationofmorethantwenty-onethousandbutlessthantwenty-threethousand;
10131013 HB1538 28 42 (14)Anyfourthclasscityhavingapopulationofmorethantwothousandeight
10141014 43hundredbutlessthanthreethousandonehundredinhabitantsinacountyofthethird
10151015 44classificationwithatownshipformofgovernmenthavingapopulationofmorethaneight
10161016 45thousandfourhundredbutlessthanninethousandinhabitants;
10171017 46 (15)Anyfourthclasscitywithapopulationofmorethanfourhundredseventybut
10181018 47lessthanfivehundredtwentyinhabitantslocatedinacountyofthethirdclassificationwitha
10191019 48populationofmorethanfifteenthousandninehundredbutlessthansixteenthousand
10201020 49inhabitants;
10211021 50 (16)Anythirdclasscitywithapopulationofmorethanthreethousandeighthundred
10221022 51butlessthanfourthousandinhabitantslocatedinacountyofthethirdclassificationwitha
10231023 52populationofmorethanfifteenthousandninehundredbutlessthansixteenthousand
10241024 53inhabitants;
10251025 54 (17)Anyfourthclasscitywithapopulationofmorethanfourthousandthreehundred
10261026 55butlessthanfourthousandfivehundredinhabitantslocatedinacountyofthethird
10271027 56classificationwithoutatownshipformofgovernmentwithapopulationgreaterthansixteen
10281028 57thousandbutlessthansixteenthousandtwohundredinhabitants;
10291029 58 (18)Anyfourthclasscitywithapopulationofmorethantwothousandfourhundred
10301030 59butlessthantwothousandsixhundredinhabitantslocatedinacountyofthefirst
10311031 60classificationwithoutacharterformofgovernmentwithapopulationofmorethanfifty-five
10321032 61thousandbutlessthansixtythousandinhabitants;
10331033 62 (19)Anyfourthclasscitywithapopulationofmorethantwothousandfivehundred
10341034 63butlessthantwothousandsixhundredinhabitantslocatedinacountyofthethird
10351035 64classificationwithapopulationofmorethannineteenthousandonehundredbutlessthan
10361036 65nineteenthousandtwohundredinhabitants;
10371037 66 (20)Anycountyofthethirdclassificationwithoutatownshipformofgovernment
10381038 67withapopulationgreaterthansixteenthousandbutlessthansixteenthousandtwohundred
10391039 68inhabitants;
10401040 69 (21)Anycountyofthesecondclassificationwithapopulationofmorethanforty-
10411041 70fourthousandbutlessthanfiftythousandinhabitants;
10421042 71 (22)Anythirdclasscitywithapopulationofmorethanninethousandfivehundred
10431043 72butlessthanninethousandsevenhundredinhabitantslocatedinacountyofthefirst
10441044 73classificationwithoutacharterformofgovernmentandwithapopulationofmorethanone
10451045 74hundredninety-eightthousandbutlessthanonehundredninety-eightthousandtwohundred
10461046 75inhabitants;
10471047 76 (23)Anycityofthefourthclassificationwithmorethanfivethousandtwohundred
10481048 77butlessthanfivethousandthreehundredinhabitantslocatedinacountyofthethird
10491049 HB1538 29 78classificationwithoutatownshipformofgovernmentandwithmorethantwenty-four
10501050 79thousandfivehundredbutlessthantwenty-fourthousandsixhundredinhabitants;
10511051 80 (24)Anythirdclasscitywithapopulationofmorethannineteenthousandnine
10521052 81hundredbutlessthantwentythousandinacountyofthefirstclassificationwithoutacharter
10531053 82formofgovernmentandwithapopulationofmorethanonehundredninety-eightthousand
10541054 83butlessthanonehundredninety-eightthousandtwohundredinhabitants;
10551055 84 (25)Anycityofthefourthclassificationwithmorethantwothousandsixhundred
10561056 85butlessthantwothousandsevenhundredinhabitantslocatedinanycountyofthethird
10571057 86classificationwithoutatownshipformofgovernmentandwithmorethanfifteenthousand
10581058 87threehundredbutlessthanfifteenthousandfourhundredinhabitants;
10591059 88 (26)Anycountyofthethirdclassificationwithoutatownshipformofgovernment
10601060 89andwithmorethanfourteenthousandninehundredbutlessthanfifteenthousandinhabitants;
10611061 90 (27)Anycityofthefourthclassificationwithmorethanfivethousandfourhundred
10621062 91butfewerthanfivethousandfivehundredinhabitantsandlocatedinmorethanonecounty;
10631063 92 (28)Anycityofthefourthclassificationwithmorethansixthousandthreehundred
10641064 93butfewerthansixthousandfivehundredinhabitantsandlocatedinmorethanonecounty
10651065 94throughthecreationofatourismdistrictwhichmayinclude,inadditiontothegeographic
10661066 95areaofsuchcity,theareaencompassedbytheportionoftheschooldistrict,locatedwithina
10671067 96countyofthefirstclassificationwithmorethanninety-threethousandeighthundredbut
10681068 97fewerthanninety-threethousandninehundredinhabitants,havinganaveragedaily
10691069 98attendanceforschoolyear2005-06betweenonethousandeighthundredandonethousand
10701070 99ninehundred;
10711071 100 (29)Anycityofthefourthclassificationwithmorethanseventhousandseven
10721072 101hundredbutlessthanseventhousandeighthundredinhabitantslocatedinacountyofthefirst
10731073 102classificationwithmorethanninety-threethousandeighthundredbutlessthanninety-three
10741074 103thousandninehundredinhabitants;
10751075 104 (30)Anycityofthefourthclassificationwithmorethantwothousandninehundred
10761076 105butlessthanthreethousandinhabitantslocatedinacountyofthefirstclassificationwith
10771077 106morethanseventy-threethousandsevenhundredbutlessthanseventy-threethousandeight
10781078 107hundredinhabitants;
10791079 108 (31)Anycityofthethirdclassificationwithmorethanninethousandthreehundred
10801080 109butlessthanninethousandfourhundredinhabitants;
10811081 110 (32)Anycityofthefourthclassificationwithmorethanthreethousandeighthundred
10821082 111butfewerthanthreethousandninehundredinhabitantsandlocatedinanycountyofthefirst
10831083 112classificationwithmorethanthirty-ninethousandsevenhundredbutfewerthanthirty-nine
10841084 113thousandeighthundredinhabitants;
10851085 HB1538 30 114 (33)Anycityofthefourthclassificationwithmorethanonethousandeighthundred
10861086 115butfewerthanonethousandninehundredinhabitantsandlocatedinanycountyofthefirst
10871087 116classificationwithmorethanonehundredthirty-fivethousandfourhundredbutfewerthan
10881088 117onehundredthirty-fivethousandfivehundredinhabitants;
10891089 118 (34)Anycountyofthethirdclassificationwithoutatownshipformofgovernment
10901090 119andwithmorethantwelvethousandonehundredbutfewerthantwelvethousandtwo
10911091 120hundredinhabitants;
10921092 121 (35)Anycityofthefourthclassificationwithmorethanthreethousandeighthundred
10931093 122butfewerthanfourthousandinhabitantsandlocatedinmorethanonecounty;provided,
10941094 123however,thatmotelsownedbynot-for-profitorganizationsareexempt;
10951095 124 (36)Anycityofthefourthclassificationwithmorethanfivethousandbutfewerthan
10961096 125fivethousandfivehundredinhabitantsandlocatedinanycountywithacharterformof
10971097 126governmentandwithmorethantwohundredthousandbutfewerthanthreehundredfifty
10981098 127thousandinhabitants;or
10991099 128 (37)Anycitywithmorethanfourthousandbutfewerthanfivethousandfivehundred
11001100 129inhabitantsandlocatedinanycountyofthefourthclassificationwithmorethanthirty
11011101 130thousandbutfewerthanforty-twothousandinhabitants.
11021102 131 2.Thegoverningbodyofanycityorcountylistedinsubsection1ofthissectionmay
11031103 132imposeataxonthechargesforallsleepingroomspaidbythetransientguestsofhotels,
11041104 133motels,bedandbreakfastinns,andcampgroundsandanydockingfacilitythatrentsslipsto
11051105 134recreationalboatsthatareusedbytransientsforsleeping,whichshallbeatleasttwopercent
11061106 135butnotmorethanfivepercentperoccupiedroompernight,exceptthatsuchtaxshallnot
11071107 136becomeeffectiveunlessthegoverningbodyofthecityorcountysubmitstothevotersofthe
11081108 137cityorcountyatastategeneral,primary,orspecialelection,aproposaltoauthorizethe
11091109 138governingbodyofthecityorcountytoimposeataxpursuanttotheprovisionsofthissection
11101110 139andsection67.1362.Thetaxauthorizedbythissectionandsection67.1362shallbein
11111111 140additiontoanychargepaidtotheowneroroperatorandshallbeinadditiontoanyandall
11121112 141taxesimposedbylawandtheproceedsofsuchtaxshallbeusedbythecityorcountysolely
11131113 142forfundingthepromotionoftourism.Suchtaxshallbestatedseparatelyfromallother
11141114 143chargesandtaxes.
11151115 144 3.Notwithstandinganyotherprovisionoflawtothecontrary:
11161116 145 (1)Atransientguesttaximposedunderthissectionandsection67.1362shall
11171117 146expireonDecember31,2026;
11181118 147 (2)BeginningonJanuary1,2027,notransientguesttaxshallbeleviedor
11191119 148administeredunderthissectionandsection67.1362;and
11201120 149 (3)BeginningonJanuary1,2027,thesoletransientguesttaxleviedinsuchcity
11211121 150orcountyshallbethetransientguesttaximposedundersection144.951.
11221122 HB1538 31 67.1361.1.Thegoverningbodyofanycountyofthefirstclassificationwithouta
11231123 2charterformofgovernmentandwithmorethaneighty-fivethousandninehundredbutless
11241124 3thaneighty-sixthousandinhabitantsandthegoverningbodyofanyhomerulecitywithmore
11251125 4thanseventy-threethousandninehundredbutlessthanseventy-fourthousandinhabitants
11261126 5mayimposeataxonthechargesforallsleepingroomspaidbythetransientguestsofhotels,
11271127 6motels,bedandbreakfastinnsandcampgroundsandanydockingfacilitywhichrentsslipsto
11281128 7recreationalboatswhichareusedbytransientsforsleeping,whichshallbeatleasttwo
11291129 8percent,butnotmorethaneightpercentperoccupiedroomorslippernight,exceptthatsuch
11301130 9taxshallnotbecomeeffectiveunlessthegoverningbodyofthecountyorcitysubmitstothe
11311131 10votersofthecountyorcityatastategeneral,primaryorspecialelection,aproposalto
11321132 11authorizethegoverningbodyofthecountyorcitytoimposeataxpursuanttothissection.
11331133 12Thetaxauthorizedbythissectionshallbeinadditiontoanychargepaidtotheowneror
11341134 13operatorandshallbeinadditiontoanyandalltaxesimposedbylawandtheproceedsofsuch
11351135 14taxshallbeusedbythecityorcountyforfundingthepromotionoftourismandconvention
11361136 15facilitiesincludingcapitalexpenditurestherefor.Suchtaxshallbestatedseparatelyfromall
11371137 16otherchargesandtaxes.
11381138 17 2.Anytaximposedbyacountypursuanttosubsection1ofthissectionshallapply
11391139 18onlytounincorporatedareasofsuchcounty.
11401140 19 3.Thequestionshallbesubmittedinsubstantiallythefollowingform:
11411141 20 Shallthe______(cityorcounty)levyataxof______percentoneach
11421142 21 sleepingroomorcampsiteoccupiedandrentedbytransientguestsand
11431143 22 anydockingfacilitywhichrentsslipstorecreationalboatswhichare
11441144 23 usedbytransientsforsleepinginthe______(cityorcounty),where
11451145 24 theproceedsofwhichshallbeexpendedforpromotionoftourismand
11461146 25 conventionfacilities?
11471147 26☐Yes☐No
11481148 27
11491149 28Ifamajorityofthevotescastonthequestionbythequalifiedvotersvotingthereonarein
11501150 29favorofthequestion,thenthetaxshallbecomeeffectiveonthefirstdayofthecalendar
11511151 30quarterfollowingthecalendarquarterinwhichtheelectionwasheld.Ifamajorityofthe
11521152 31votescastonthequestionbythequalifiedvotersvotingthereonareopposedtothequestion,
11531153 32thenthegoverningbodyforthecityorcountyshallhavenopowertoimposethetax
11541154 33authorizedbythissectionunlessanduntilthegoverningbodyofthecityorcountyagain
11551155 34submitsthequestiontothequalifiedvotersofthecityorcountyandsuchquestionis
11561156 35approvedbyamajorityofthequalifiedvotersvotingonthequestion.
11571157 HB1538 32 36 4.Onandaftertheeffectivedateofanytaxauthorizedundertheprovisionsofthis
11581158 37section,thecityorcountymayadoptoneofthetwofollowingprovisionsforthecollection
11591159 38andadministrationofthetax:
11601160 39 (1)Thecityorcountymayadoptrulesandregulationsfortheinternalcollectionof
11611161 40suchtaxbythecityorcountyofficersusuallyresponsibleforcollectionandadministrationof
11621162 41cityorcountytaxes;or
11631163 42 (2)Thecityorcountymayenterintoanagreementwiththedirectorofrevenueofthe
11641164 43stateofMissouriforthepurposeofcollectingthetaxauthorizedinthissection.Intheevent
11651165 44anycityorcountyentersintoanagreementwiththedirectorofrevenueofthestateof
11661166 45Missouriforthecollectionofthetaxauthorizedinthissection,thedirectorofrevenueshall
11671167 46performallfunctionsincidenttotheadministration,collection,enforcementandoperationof
11681168 47suchtax,andthedirectorofrevenueshallcollecttheadditionaltaxauthorizedunderthe
11691169 48provisionsofthissection.Thetaxauthorizedundertheprovisionsofthissectionshallbe
11701170 49collectedandreporteduponsuchformsandundersuchadministrativerulesandregulations
11711171 50asmaybeprescribedbythedirectorofrevenue,andthedirectorofrevenueshallretainan
11721172 51amountnottoexceedonepercentforcostofcollection.
11731173 52 5.Ifataxisimposedbyacityorcountyunderthissection,thecityorcountymay
11741174 53collectapenaltyofonepercentandinterestnottoexceedtwopercentpermonthonunpaid
11751175 54taxeswhichshallbeconsidereddelinquentthirtydaysafterthelastdayofeachquarter.
11761176 55 6.Asusedinthissection"transientguests"meansapersonorpersonswhooccupy
11771177 56roomorroomsinahotelormotelforthirty-onedaysorlessduringanycalendarquarter.
11781178 57 7.Notwithstandinganyotherprovisionoflawtothecontrary:
11791179 58 (1)AtransientguesttaximposedunderthissectionshallexpireonDecember31,
11801180 592026;
11811181 60 (2)BeginningonJanuary1,2027,notransientguesttaxshallbeleviedor
11821182 61administeredunderthissection;and
11831183 62 (3)BeginningonJanuary1,2027,thesoletransientguesttaxleviedinsuchcity
11841184 63orcountyshallbethetransientguesttaximposedundersection144.951.
11851185 67.1366.1.Thegoverningbodyofachartercitywithapopulationofmorethanone
11861186 2hundredthousandlocatedinachartercountyofthefirstclassificationmayimposeataxon
11871187 3thechargesforallsleepingroomspaidbythetransientguestsofhotels,motels,bedand
11881188 4breakfastinnsandcampgroundswhichshallbeatleastfivepercent,butnotmorethanseven
11891189 5percentperoccupiedroompernight,exceptthatsuchtaxshallnotbecomeeffectiveunless
11901190 6thegoverningbodyofthecitysubmitstothevotersofthecityatastategeneral,primaryor
11911191 7specialelection,aproposaltoauthorizethegoverningbodyofthecitytoimposeataxunder
11921192 8theprovisionsofthissection.Thetaxauthorizedbythissectionshallbeinadditiontoany
11931193 9chargepaidtotheowneroroperatorandshallbeinadditiontoanyandalltaxesimposedby
11941194 HB1538 33 10lawandtheproceedsofsuchtaxshallbeusedbythecityforfundingthepromotion,
11951195 11operationanddevelopmentoftourism.Suchtaxshallbestatedseparatelyfromallother
11961196 12chargesandtaxes.
11971197 13 2.Thequestionshallbesubmittedinsubstantiallythefollowingform:
11981198 14 Shallthe______(city)levyataxof______percentoneachsleeping
11991199 15 roomorcampsiteoccupiedandrentedbytransientguestswhichare
12001200 16 usedbytransientsforsleepinginthe______(city),wheretheproceeds
12011201 17 shallbeexpendedforpromotionoftourism?
12021202 18☐Yes☐No
12031203 19
12041204 20Ifamajorityofthevotescastonthequestionbythequalifiedvotersvotingthereonarein
12051205 21favorofthequestion,thenthetaxshallbecomeeffectiveonthefirstdayofthecalendar
12061206 22quarterfollowingthecalendarquarterinwhichtheelectionwasheld.Ifamajorityofthe
12071207 23votescastonthequestionbythequalifiedvotersvotingthereonareopposedtothequestion,
12081208 24thenthegoverningbodyforthecityshallhavenopowertoimposethetaxauthorizedby
12091209 25subsection1ofthissectionunlessanduntilthegoverningbodyofthecityagainsubmitsthe
12101210 26questiontothequalifiedvotersofthecityandsuchquestionisapprovedbyamajorityofthe
12111211 27qualifiedvotersvotingonthequestion.
12121212 28 3.Onandaftertheeffectivedateofanytaxauthorizedundertheprovisionsof
12131213 29subsection1ofthissection,thecitymayadoptoneofthetwofollowingprovisionsforthe
12141214 30collectionandadministrationofthetax:
12151215 31 (1)Thecitymayadoptrulesandregulationsfortheinternalcollectionofsuchtaxby
12161216 32thecityofficersusuallyresponsibleforcollectionandadministrationofcitytaxes;or
12171217 33 (2)Thecitymayenterintoanagreementwiththedirectorofrevenueofthestateof
12181218 34Missouriforthepurposeofcollectingthetaxauthorizedinsubsection1ofthissection.Inthe
12191219 35eventanycityentersintoanagreementwiththedirectorofrevenueofthestateofMissouri
12201220 36forthecollectionofthetaxauthorizedinsubsection1ofthissection,thedirectorofrevenue
12211221 37shallperformallfunctionsincidenttotheadministration,collection,enforcementand
12221222 38operationofsuchtax,andthedirectorofrevenueshallcollecttheadditionaltaxauthorized
12231223 39pursuanttotheprovisionsofsubsection1ofthissection.Thetaxauthorizedunderthe
12241224 40provisionsofsubsection1ofthissectionshallbecollectedandreporteduponsuchformsand
12251225 41undersuchadministrativerulesandregulationsasmaybeprescribedbythedirectorof
12261226 42revenue,andthedirectorofrevenueshallretainanamountnottoexceedonepercentforcost
12271227 43ofcollection.
12281228 44 4.Ifataxisimposedbyacitypursuanttosubsection1ofthissection,thecitymay
12291229 45collectapenaltyofonepercentandinterestnottoexceedtwopercentpermonthonunpaid
12301230 46taxeswhichshallbeconsidereddelinquentthirtydaysafterthelastdayofeachquarter.
12311231 HB1538 34 47 5.Nothingcontainedhereinshallbeconstruedtolimitthepowerofaconstitutional
12321232 48chartercityinanonchartercountyfromimposingabusinesslicensetaxonhotels,motels,bed
12331233 49andbreakfastinnsandcampgroundsuponsuchterms,conditionsandproceduresassetforth
12341234 50initsowncharterorordinances.
12351235 51 6.Notwithstandinganyotherprovisionoflawtothecontrary:
12361236 52 (1)AtransientguesttaximposedunderthissectionshallexpireonDecember31,
12371237 532026;
12381238 54 (2)BeginningonJanuary1,2027,notransientguesttaxshallbeleviedor
12391239 55administeredunderthissection;and
12401240 56 (3)BeginningonJanuary1,2027,thesoletransientguesttaxleviedinsuchcity
12411241 57shallbethetransientguesttaximposedundersection144.951.
12421242 67.1367.1.Thegoverningbodyofanycountyofthethirdclassificationwithouta
12431243 2townshipformofgovernmentandwithmorethaneighteenthousandbutfewerthantwenty
12441244 3thousandinhabitantsandwithacityofthefourthclassificationwithmorethaneightthousand
12451245 4butfewerthanninethousandinhabitantsasthecountyseatmayimposeataxonthecharges
12461246 5forallsleepingroomspaidbythetransientguestsofhotelsormotelssituatedinthecountyor
12471247 6aportionthereof,whichshallbenomorethansixpercentperoccupiedroompernight,except
12481248 7thatsuchtaxshallnotbecomeeffectiveunlessthegoverningbodyofthecountysubmitsto
12491249 8thevotersofthecountyatastategeneralorprimaryelection,aproposaltoauthorizethe
12501250 9governingbodyofthecountytoimposeataxpursuanttothissection.Thetaxauthorizedby
12511251 10thissectionshallbeinadditiontothechargeforthesleepingroomandshallbeinadditionto
12521252 11anyandalltaxesimposedbylawandtheproceedsofsuchtaxshallbeusedbythecounty
12531253 12solelyforthepromotionoftourism.Suchtaxshallbestatedseparatelyfromallothercharges
12541254 13andtaxes.
12551255 14 2.Theballotofsubmissionforthetaxauthorizedinthissectionshallbein
12561256 15substantiallythefollowingform:
12571257 16 Shall______(insertthenameofthecounty)imposeataxonthe
12581258 17 chargesforallsleepingroomspaidbythetransientguestsofhotelsand
12591259 18 motelssituatedin______(nameofcounty)atarateof______(insert
12601260 19 rateofpercent)percentforthesolepurposeofpromotingtourism?
12611261 20☐Yes☐No
12621262 21 3.Asusedinthissection,"transientguests"meansapersonorpersonswhooccupya
12631263 22roomorroomsinahotelormotelforthirty-onedaysorlessduringanycalendarquarter.
12641264 23 4.Notwithstandinganyotherprovisionoflawtothecontrary:
12651265 24 (1)AtransientguesttaximposedunderthissectionshallexpireonDecember31,
12661266 252026;
12671267 HB1538 35 26 (2)BeginningonJanuary1,2027,notransientguesttaxshallbeleviedor
12681268 27administeredunderthissection;and
12691269 28 (3)BeginningonJanuary1,2027,thesoletransientguesttaxleviedinsuch
12701270 29countyshallbethetransientguesttaximposedundersection144.951.
12711271 67.1368.1.Thegoverningbodyofanycountyofthethirdclassificationwithouta
12721272 2townshipformofgovernmentandwithmorethantwelvethousandbutfewerthanfourteen
12731273 3thousandinhabitantsandwithacityofthefourthclassificationwithmorethantwothousand
12741274 4sevenhundredbutfewerthanthreethousandinhabitantsasthecountyseatmayimposeatax
12751275 5onthechargesforallsleepingroomspaidbythetransientguestsofhotelsormotelssituated
12761276 6inthecountyoraportionthereof,whichshallnotbemorethanfivepercentperoccupied
12771277 7roompernight,exceptthatsuchtaxshallnotbecomeeffectiveunlessthegoverningbodyof
12781278 8thecountysubmitstothevotersofthecountyatastategeneralorprimaryelectionaproposal
12791279 9toauthorizethegoverningbodyofthecountytoimposeataxunderthissection.Thetax
12801280 10authorizedinthissectionshallbeinadditiontothechargeforthesleepingroomandallother
12811281 11taxesimposedbylaw,andtheproceedsofsuchtaxshallbeusedbythecountyforthe
12821282 12promotionoftourism,growthoftheregion,andeconomicdevelopment.Suchtaxshallbe
12831283 13statedseparatelyfromallotherchargesandtaxes.
12841284 14 2.Theballotofsubmissionforthetaxauthorizedinthissectionshallbein
12851285 15substantiallythefollowingform:
12861286 16 Shall______(insertthenameofthecounty)imposeataxonthe
12871287 17 chargesforallsleepingroomspaidbythetransientguestsofhotelsand
12881288 18 motelssituatedin______(nameofcounty)atarateof______(insert
12891289 19 rateofpercent)percentforthepromotionofthecounty,growthofthe
12901290 20 region,andeconomicdevelopment?
12911291 21☐Yes☐No
12921292 22
12931293 23Ifamajorityofthevotescastonthequestionbythequalifiedvotersvotingthereonarein
12941294 24favorofthequestion,thenthetaxshallbecomeeffectiveonthefirstdayofthesecond
12951295 25calendarquarterfollowingthecalendarquarterinwhichtheelectionwasheld.Ifamajority
12961296 26ofthevotescastonthequestionbythequalifiedvotersvotingthereonareopposedtothe
12971297 27question,thenthetaxauthorizedbythissectionshallnotbecomeeffectiveunlessanduntil
12981298 28thequestionisresubmittedunderthissectiontothequalifiedvotersofthecountyandsuch
12991299 29questionisapprovedbyamajorityofthequalifiedvotersofthecountyvotingonthe
13001300 30question.
13011301 31 3.Asusedinthissection,"transientguests"meanspersonswhooccupyaroomor
13021302 32roomsinahotelormotelforthirty-onedaysorlessduringanycalendarquarter.
13031303 33 4.Notwithstandinganyotherprovisionoflawtothecontrary:
13041304 HB1538 36 34 (1)AtransientguesttaximposedunderthissectionshallexpireonDecember31,
13051305 352026;
13061306 36 (2)BeginningonJanuary1,2027,notransientguesttaxshallbeleviedor
13071307 37administeredunderthissection;and
13081308 38 (3)BeginningonJanuary1,2027,thesoletransientguesttaxleviedinsuch
13091309 39countyshallbethetransientguesttaximposedundersection144.951.
13101310 70.220.1.Anymunicipalityorpoliticalsubdivisionofthisstate,ashereindefined,
13111311 2maycontractandcooperatewithanyothermunicipalityorpoliticalsubdivision,orwithan
13121312 3electiveorappointiveofficialthereof,orwithadulyauthorizedagencyoftheUnitedStates,
13131313 4orofthisstate,orwithotherstatesortheirmunicipalitiesorpoliticalsubdivisions,orwith
13141314 5anyprivateperson,firm,associationorcorporation,fortheplanning,development,
13151315 6construction,acquisitionoroperationofanypublicimprovementorfacility,orfora
13161316 7commonservice;provided,thatthesubjectandpurposesofanysuchcontractorcooperative
13171317 8actionmadeandenteredintobysuchmunicipalityorpoliticalsubdivisionshallbewithinthe
13181318 9scopeofthepowersofsuchmunicipalityorpoliticalsubdivision.
13191319 10 2.Anymunicipalityorpoliticalsubdivisionofthisstatemaycontractwithoneor
13201320 11moreadjacentmunicipalitiesorpoliticalsubdivisionstosharethetaxrevenuesofsuch
13211321 12cooperatingentitiesthataregeneratedfromrealpropertyandtheimprovementsconstructed
13221322 13thereon,ifsuchrealpropertyislocatedwithintheboundariesofeitherorbothmunicipalities
13231323 14orsubdivisionsandwithinthreethousandfeetofacommonborderofthecontracting
13241324 15municipalitiesorpoliticalsubdivisions.Thepurposeofsuchcontractshallbewithinthe
13251325 16scopeofpowersofeachmunicipalityorpoliticalsubdivision.Municipalitiesorpolitical
13261326 17subdivisionsseparatedonlybyapublicstreet,easement,orright-of-wayshallbeconsidered
13271327 18toshareacommonborderforpurposesofthissubsection.
13281328 19 3.Anyhomerulecitywithmorethanseventy-threethousandbutfewerthanseventy-
13291329 20fivethousandinhabitantsmaycontractwithanycountyofthefirstclassificationwithmore
13301330 21thaneighty-fivethousandninehundredbutfewerthaneighty-sixthousandinhabitantsto
13311331 22sharetaxrevenuesforthepurposeofpromotingtourismandtheconstruction,maintenance,
13321332 23andimprovementofconventioncenterandrecreationalfacilities.Intheeventanagreement
13331333 24forthedistributionoftaxrevenuesisenteredintobetweenacountyofthefirstclassification
13341334 25withmorethaneighty-fivethousandninehundredbutfewerthaneighty-sixthousand
13351335 26inhabitantsandahomerulecitywithmorethanseventy-threethousandbutfewerthan
13361336 27seventy-fivethousandinhabitants,thenallrevenuereceivedfromsuchtaxesshallbe
13371337 28distributedinaccordancewiththetermsofsaidagreement.Forpurposesofthissubsection,
13381338 29theterm"taxrevenues"shallincludetaxrevenuesgeneratedfromtheimpositionofa
13391339 30transientguesttaximposedundertheprovisionsofsection67.1361orsection144.951.
13401340 HB1538 37 31 4.Ifanycontractorcooperativeactionenteredintounderthissectionisbetweena
13411341 32municipalityorpoliticalsubdivisionandanelectiveorappointiveofficialofanother
13421342 33municipalityorpoliticalsubdivision,suchcontractorcooperativeactionshallbeapprovedby
13431343 34thegoverningbodyoftheunitofgovernmentinwhichsuchelectiveorappointiveofficial
13441344 35resides.
13451345 36 5.Intheeventanagreementforthedistributionoftaxrevenuesisenteredinto
13461346 37betweenacountyofthefirstclassificationwithoutacharterformofgovernmentanda
13471347 38constitutionalchartercitywithapopulationofmorethanonehundredfortythousandthatis
13481348 39locatedinsaidcountypriortoavotetoauthorizetheimpositionofsuchtax,thenallrevenue
13491349 40receivedfromsuchtaxshallbedistributedinaccordancewithsaidagreementforsolongas
13501350 41thetaxremainsineffectoruntiltheagreementismodifiedbymutualagreementofthe
13511351 42parties.
13521352 92.327.1.Anycitymaysubmitapropositiontothevotersofsuchcity:
13531353 2 (1)Ataxnottoexceedsevenandone-halfpercentoftheamountofsalesorcharges
13541354 3forallsleepingroomspaidbythetransientguestsofhotels,motelsandtouristcourtssituated
13551355 4withinthecityinvolved,anddoingbusinesswithinsuchcity(excludingsalestax);and
13561356 5 (2)Ataxnottoexceedtwopercentofthegrossreceiptsderivedfromtheretailsales
13571357 6offoodbyeverypersonoperatingafoodestablishment.
13581358 7 2.Suchtaxesshallbeknownasthe"conventionandtourismtax"andwhencollected
13591359 8shallbedepositedbythecitytreasurerinaseparatefundtobeknownasthe"Conventionand
13601360 9TourismFund".Thegoverningbodyofthecityshallappropriatefromtheconventionand
13611361 10tourismfundasprovidedinsections92.325to92.340.
13621362 11 3.Notwithstandinganyotherprovisionoflawtothecontrary:
13631363 12 (1)Atransientguesttaximposedundersections92.325to92.340shallexpireon
13641364 13December31,2026;
13651365 14 (2)BeginningonJanuary1,2027,notransientguesttaxshallbeleviedor
13661366 15administeredundersections92.325to92.340;and
13671367 16 (3)BeginningonJanuary1,2027,thesoletransientguesttaxleviedinsuchcity
13681368 17shallbethetransientguesttaximposedundersection144.951.
13691369 94.271.1.Thegoverningbodyofanycityofthefourthclassificationwithmorethan
13701370 2twenty-fourthousandeighthundredbutfewerthantwenty-fivethousandinhabitantsmay
13711371 3imposeataxonthechargesforallsleepingroomspaidbythetransientguestsofhotelsor
13721372 4motelssituatedinthecityoraportionthereof,whichshallnotbemorethanfivepercentper
13731373 5occupiedroompernight,exceptthatsuchtaxshallnotbecomeeffectiveunlessthegoverning
13741374 6bodyofthecitysubmitstothevotersofthecityatastategeneralorprimaryelectiona
13751375 7proposaltoauthorizethegoverningbodyofthecitytoimposeataxunderthissection.The
13761376 8taxauthorizedinthissectionshallbeinadditiontothechargeforthesleepingroomandall
13771377 HB1538 38 9othertaxesimposedbylaw,andtheproceedsofsuchtaxshallbeusedbythecityforthe
13781378 10promotionoftourism.Suchtaxshallbestatedseparatelyfromallotherchargesandtaxes.
13791379 11 2.Theballotofsubmissionforthetaxauthorizedinthissectionshallbein
13801380 12substantiallythefollowingform:
13811381 13 Shall______(insertthenameofthecity)imposeataxonthecharges
13821382 14 forallsleepingroomspaidbythetransientguestsofhotelsandmotels
13831383 15 situatedin______(nameofcity)atarateof______(insertrateof
13841384 16 percent)percentforthepurposeofpromotingtourism?
13851385 17☐Yes☐No
13861386 18
13871387 19Ifamajorityofthevotescastonthequestionbythequalifiedvotersvotingthereonarein
13881388 20favorofthequestion,thenthetaxshallbecomeeffectiveonthefirstdayofthesecond
13891389 21calendarquarterfollowingthecalendarquarterinwhichtheelectionwasheld.Ifamajority
13901390 22ofthevotescastonthequestionbythequalifiedvotersvotingthereonareopposedtothe
13911391 23question,thenthetaxauthorizedbythissectionshallnotbecomeeffectiveunlessanduntil
13921392 24thequestionisresubmittedunderthissectiontothequalifiedvotersofthecityandsuch
13931393 25questionisapprovedbyamajorityofthequalifiedvotersofthecityvotingonthequestion.
13941394 26 3.Asusedinthissection,"transientguests"meansapersonorpersonswhooccupya
13951395 27roomorroomsinahotelormotelforthirty-onedaysorlessduringanycalendarquarter.
13961396 28 4.Notwithstandinganyotherprovisionoflawtothecontrary:
13971397 29 (1)AtransientguesttaximposedunderthissectionshallexpireonDecember31,
13981398 302026;
13991399 31 (2)BeginningonJanuary1,2027,notransientguesttaxshallbeleviedor
14001400 32administeredunderthissection;and
14011401 33 (3)BeginningonJanuary1,2027,thesoletransientguesttaxleviedinsuchcity
14021402 34shallbethetransientguesttaximposedundersection144.951.
14031403 94.802.1.Inadditiontoanytourismtaximposedbysection94.805,thegoverning
14041404 2bodyofanymunicipalitywithmorethantwothousandfivehundredhotelandmotelrooms
14051405 3insidethemunicipallimitsmayimpose,byordinance,atourismtaxataratenottoexceed
14061406 4fourpercentonthefollowing:
14071407 5 (1)Thepricepaidorchargedtoanypersonforroomsoraccommodationspaidby
14081408 6transientguestsofhotels,motels,condominiumunits,time-shareinterestsincondominiums,
14091409 7campgrounds,andtouristcourtssituatedwithinthemunicipality;and
14101410 8 (2)Thepricepaidorchargedforanyadmissiontickettoorparticipationinany
14111411 9privatetouristattractioninsuchmunicipality.
14121412 10 2.Asusedinthissection,theterm"hotel","motel","condominium","time-share
14131413 11interestsincondominiums",or"touristcourt"meansanystructureorbuilding,underone
14141414 HB1538 39 12management,whichcontainsroomsfurnishedfortheaccommodationorlodgingofguests,
14151415 13withorwithoutmealsbeingprovided,includingbedandbreakfastfacilities,andkept,used,
14161416 14maintained,advertised,orheldouttothepublicasaplacewheresleepingaccommodations
14171417 15aresoughtforpayorcompensationtotransientguestsandtheuseoftheterm"hotel"or
14181418 16"motel"aloneshallalsobedeemedtoincludeallsuchstructures,buildingsandfacilities,and
14191419 17theterm"campground"meansrealproperty,otherthanstate-ownedproperty,whichcontains
14201420 18parcelsforrenttotransientguestsforpayorcompensation,whichmayincludetemporary
14211421 19utilityhook-upsforusebythetransientguests,andwheresuchtransientguestsgenerallyuse
14221422 20tents,recreationalvehiclesorsomeotherformoftemporaryshelterwhileontherented
14231423 21premises.Sheltersforthehomelessoperatedbynot-for-profitorganizationsarenotahotel,
14241424 22motel,ortouristcourtforthepurposesofthissection.Asusedinthissection,theterm
14251425 23"transientguest"meansapersonwhooccupiesaroomorroomsinahotel,motel,
14261426 24campground,ortouristcourtforthirtyconsecutivedaysorless.
14271427 25 3.Asusedinthissection,"privatetouristattraction"meansanycommercialentity
14281428 26whichappealstotherecreationaldesiresandtastesofthetravelingpublicthroughthe
14291429 27presentationofservicesordevicesdesignedtoentertainoreducatevisitors,includingbutnot
14301430 28limitedto:
14311431 29 (1)Amusementparks,carnivals,circuses,fairsandwaterparks;
14321432 30 (2)Aerialtramways;
14331433 31 (3)Commercialanimal,reptile,andzoologicalexhibits;
14341434 32 (4)Commercialbeachesandhotsprings;
14351435 33 (5)Go-carts/miniaturegolfestablishments;
14361436 34 (6)Horseshowsandrodeos;
14371437 35 (7)Ridesonairplanes,helicopters,balloons,gliders,parachutesandbungeejumps;
14381438 36 (8)Automobile,bicycle,dog,horse,andotherracingevents;
14391439 37 (9)Musicshowsandpageants,movietheaters,andlivetheaters;
14401440 38 (10)Regularlyscheduledandspecialprofessionalsportingeventsincluding,butnot
14411441 39limitedto,football,baseball,basketball,hockey,tennis,golf,bowling,soccer,horseracing,
14421442 40bicycleracing,humantrackandfieldevents,tabletennisandotherracquetevents,exceptthat
14431443 41attractionsownedoroperatedbyschools,collegesanduniversitiesshallbeexemptfromthe
14441444 42provisionsofthissubdivision.
14451445 43
14461446 44Attractionsoperatingonanoccasionalorintermittentbasisforfund-raisingpurposesby
14471447 45nonprofitcharitableorganizationswhoseordinaryactivitiesdonotinvolvetheoperationof
14481448 46suchattractionsshallbeexemptfromtheadmissionstaximposedbythissection.
14491449 47 4.Notwithstandinganyotherprovisionoflawtothecontrary:
14501450 HB1538 40 48 (1)Ataximposedontransientguestsundersections94.800to94.825shallexpire
14511451 49onDecember31,2026;
14521452 50 (2)BeginningonJanuary1,2027,notaxontransientguestsshallbeleviedor
14531453 51administeredundersections94.800to94.825;and
14541454 52 (3)BeginningonJanuary1,2027,thesoletransientguesttaxleviedinsuch
14551455 53municipalityshallbethetransientguesttaximposedundersection144.951.
14561456 94.830.1.Thegoverningbodyofanythirdclasscityinanycountyofthethird
14571457 2classificationwhichcontainsastateuniversitywhoseprimarymissionisengineeringstudies
14581458 3andtechnicalresearchmayimposeataxonthechargesforallsleepingroomspaidbythe
14591459 4transientguestsofhotelsormotelssituatedinthecity,whichshallbemorethantwopercent
14601460 5butnotmorethanfivepercentperoccupiedroompernight,exceptthatsuchtaxshallnot
14611461 6becomeeffectiveunlessthegoverningbodyofthecitysubmitstothevotersofthecityata
14621462 7stategeneral,primaryorspecialelection,aproposaltoauthorizethegoverningbodyofthe
14631463 8citytoimposeataxundertheprovisionsofthissection.Thetaxauthorizedbythissection
14641464 9shallbeinadditiontothechargeforthesleepingroomandshallbeinadditiontoanyandall
14651465 10taxesimposedbylaw,andtheproceedsofsuchtaxshallbeusedbythecitysolelyforfunding
14661466 11aconventionandvisitorsbureauwhichshallbeageneralnot-for-profitorganizationwith
14671467 12whomthecityhascontracted,andwhichisestablishedforthepurposeofpromotingthecity
14681468 13asaconvention,visitorandtouristcenter.Suchtaxshallbestatedseparatelyfromallother
14691469 14chargesandtaxes.
14701470 15 2.Thequestionshallbesubmittedinsubstantiallythefollowingform:
14711471 16 Shallthe______(city)levyataxof______percentoneachsleeping
14721472 17 roomoccupiedandrentedbytransientguestsofhotelsandmotels
14731473 18 locatedinthecity,wheretheproceedsofwhichshallbeexpendedfor
14741474 19 promotionoftourism?
14751475 20☐Yes☐No
14761476 21
14771477 22Ifamajorityofthevotescastonthequestionbythequalifiedvotersvotingthereonarein
14781478 23favorofthequestion,thenthetaxshallbecomeeffectiveonthefirstdayofthecalendar
14791479 24quarterfollowingthecalendarquarterinwhichtheelectionwasheld.Ifamajorityofthe
14801480 25votescastonthequestionbythequalifiedvotersvotingthereonareopposedtothequestion,
14811481 26thenthegoverningbodyforthecityshallhavenopowertoimposethetaxauthorizedbythis
14821482 27sectionunlessanduntilthegoverningbodyofthecityagainsubmitsthequestiontothe
14831483 28qualifiedvotersofthecityandsuchquestionisapprovedbyamajorityofthequalifiedvoters
14841484 29votingonthequestion.
14851485 HB1538 41 30 3.Onandaftertheeffectivedateofanytaxauthorizedundertheprovisionsofthis
14861486 31section,thecitywhichleviedthetaxmayadoptoneofthetwofollowingprovisionsforthe
14871487 32collectionandadministrationofthetax:
14881488 33 (1)Thecitywhichleviedthetaxmayadoptrulesandregulationsfortheinternal
14891489 34collectionofsuchtaxbythecityofficersusuallyresponsibleforcollectionandadministration
14901490 35ofcitytaxes;or
14911491 36 (2)Thecitymayenterintoanagreementwiththedirectorofrevenueofthestateof
14921492 37Missouriforthepurposeofcollectingthetaxauthorizedinthissection.Intheeventanycity
14931493 38entersintoanagreementwiththedirectorofrevenueofthestateofMissouriforthecollection
14941494 39ofthetaxauthorizedinthissection,thedirectorofrevenueshallperformallfunctions
14951495 40incidenttotheadministration,collection,enforcementandoperationofsuchtax,andthe
14961496 41directorofrevenueshallcollecttheadditionaltaxauthorizedundertheprovisionsofthis
14971497 42section.Thetaxauthorizedundertheprovisionsofthissectionshallbecollectedand
14981498 43reporteduponsuchformsandundersuchadministrativerulesandregulationsasmaybe
14991499 44prescribedbythedirectorofrevenue,andthedirectorofrevenueshallretainnotlessthanone
15001500 45percentnormorethanthreepercentforcostofcollection.
15011501 46 4.Ifataxisimposedbyacityunderthissection,thecitymaycollectapenaltyofone
15021502 47percentandinterestnottoexceedtwopercentpermonthonunpaidtaxeswhichshallbe
15031503 48considereddelinquentthirtydaysafterthelastdayofeachquarter.
15041504 49 5.Notwithstandinganyotherprovisionoflawtothecontrary:
15051505 50 (1)AtransientguesttaximposedunderthissectionshallexpireonDecember31,
15061506 512026;
15071507 52 (2)BeginningonJanuary1,2027,notransientguesttaxshallbeleviedor
15081508 53administeredunderthissection;and
15091509 54 (3)BeginningonJanuary1,2027,thesoletransientguesttaxleviedinsuchcity
15101510 55shallbethetransientguesttaximposedundersection144.951.
15111511 94.831.1.Thegoverningbodyofanycityofthefourthclassificationwithmorethan
15121512 2fourthousandeighthundredbutlessthanfourthousandninehundredinhabitantsandlocated
15131513 3inanycountyofthethirdclassificationwithoutatownshipformofgovernmentandwith
15141514 4morethanfourteenthousandninehundredbutlessthanfifteenthousandinhabitantsmay
15151515 5impose,byorderorordinance,ataxonthechargesforallsleepingroomspaidbythe
15161516 6transientguestsofhotelsormotelssituatedinthecityoraportionthereof.Thetaxshallbe
15171517 7notmorethanfivepercentperoccupiedroompernight,andshallbeimposedsolelyforthe
15181518 8purposeofpromotingtourism.Theorderorordinanceshallnotbecomeeffectiveunlessthe
15191519 9governingbodyofthecitysubmitstothevotersofthecityatastategeneralorprimary
15201520 10electionaproposaltoauthorizethegoverningbodyofthecitytoimposeataxunderthis
15211521 11section.Thetaxauthorizedinthissectionshallbeinadditiontothechargeforthesleeping
15221522 HB1538 42 12roomandallothertaxesimposedbylaw,andshallbestatedseparatelyfromallothercharges
15231523 13andtaxes.
15241524 14 2.Theballotofsubmissionforthetaxauthorizedinthissectionshallbein
15251525 15substantiallythefollowingform:
15261526 16 Shall______(insertthenameofthecity)imposeataxonthecharges
15271527 17 forallsleepingroomspaidbythetransientguestsofhotelsandmotels
15281528 18 situatedin______(nameofcity)atarateof______(insertrateof
15291529 19 percent)percent,solelyforthepurposeofpromotingtourism?
15301530 20☐Yes☐No
15311531 21
15321532 22Ifamajorityofthevotescastonthequestionbythequalifiedvotersvotingthereonarein
15331533 23favorofthequestion,thenthetaxshallbecomeeffectiveonthefirstdayofthesecond
15341534 24calendarquarterafterthedirectorofrevenuereceivesnoticeoftheadoptionofthetax.Ifa
15351535 25majorityofthevotescastonthequestionbythequalifiedvotersvotingthereonareopposed
15361536 26tothequestion,thenthetaxshallnotbecomeeffectiveunlessanduntilthequestionis
15371537 27resubmittedunderthissectiontothequalifiedvotersandsuchquestionisapprovedbya
15381538 28majorityofthequalifiedvotersvotingonthequestion.
15391539 29 3.Anytaximposedunderthissectionshallbeadministered,collected,enforced,and
15401540 30operatedbythegoverningbodyofthecityadoptingthetax.Allrevenuegeneratedbythetax
15411541 31shallbedepositedinaspecialtrustfundandshallbeusedsolelyforthedesignatedpurposes.
15421542 32Ifthetaxisrepealed,allfundsremaininginthespecialtrustfundshallcontinuetobeused
15431543 33solelyforthedesignatedpurposes.Anyfundsinthespecialtrustfundwhicharenotneeded
15441544 34forcurrentexpendituresmaybeinvestedinthesamemannerasotherfundsareinvested.
15451545 35Anyinterestandmoneysearnedonsuchinvestmentsshallbecreditedtothefund.
15461546 36 4.Thegoverningbodyofanycitythathasadoptedthetaxauthorizedinthissection
15471547 37maysubmitthequestionofrepealofthetaxtothevotersonanydateavailableforelections
15481548 38forthecity.Theballotofsubmissionshallbeinsubstantiallythefollowingform:
15491549 39 Shall______(insertthenameofthecity)repealthetaximposedata
15501550 40 rateof______(insertrateofpercent)percentforthepurposeof
15511551 41 promotingtourism?
15521552 42☐Yes☐No
15531553 43
15541554 44Ifamajorityofthevotescastontheproposalareinfavorofrepeal,thatrepealshallbecome
15551555 45effectiveonDecemberthirty-firstofthecalendaryearinwhichsuchrepealwasapproved.If
15561556 46amajorityofthevotescastonthequestionbythequalifiedvotersvotingthereonareopposed
15571557 47totherepeal,thenthetaxauthorizedinthissectionshallremaineffectiveuntilthequestionis
15581558 HB1538 43 48resubmittedunderthissectiontothequalifiedvoters,andtherepealisapprovedbyamajority
15591559 49ofthequalifiedvotersvotingonthequestion.
15601560 50 5.Wheneverthegoverningbodyofanycitythathasadoptedthetaxauthorizedin
15611561 51thissectionreceivesapetition,signedbytenpercentoftheregisteredvotersofthecityvoting
15621562 52inthelastgubernatorialelection,callingforanelectiontorepealthetaximposedunderthis
15631563 53section,thegoverningbodyshallsubmittothevotersofthecityaproposaltorepealthetax.
15641564 54Ifamajorityofthevotescastonthequestionbythequalifiedvotersvotingthereonarein
15651565 55favoroftherepeal,thatrepealshallbecomeeffectiveonDecemberthirty-firstofthecalendar
15661566 56yearinwhichsuchrepealwasapproved.Ifamajorityofthevotescastonthequestionbythe
15671567 57qualifiedvotersvotingthereonareopposedtotherepeal,thenthetaxshallremaineffective
15681568 58untilthequestionisresubmittedunderthissectiontothequalifiedvotersandtherepealis
15691569 59approvedbyamajorityofthequalifiedvotersvotingonthequestion.
15701570 60 6.Asusedinthissection,"transientguests"meansapersonorpersonswhooccupya
15711571 61roomorroomsinahotelormotelforthirty-onedaysorlessduringanycalendarquarter.
15721572 62 7.Notwithstandinganyotherprovisionoflawtothecontrary:
15731573 63 (1)AtransientguesttaximposedunderthissectionshallexpireonDecember31,
15741574 642026;
15751575 65 (2)BeginningonJanuary1,2027,notransientguesttaxshallbeleviedor
15761576 66administeredunderthissection;and
15771577 67 (3)BeginningonJanuary1,2027,thesoletransientguesttaxleviedinsuchcity
15781578 68shallbethetransientguesttaximposedundersection144.951.
15791579 94.832.1.Thegoverningbodyofanycityofthethirdclassificationwithmorethan
15801580 2fourthousandsevenhundredbutfewerthanfourthousandeighthundredinhabitantsand
15811581 3locatedinanycountyofthefirstclassificationwithmorethanonehundredeighty-four
15821582 4thousandbutfewerthanonehundredeighty-eightthousandinhabitantsmayimpose,byorder
15831583 5orordinance,ataxonthechargesforallsleepingroomspaidbythetransientguestsofhotels
15841584 6ormotelssituatedinthecityoraportionthereof.Thetaxshallbenotmorethanfivepercent
15851585 7peroccupiedroompernight,andshallbeimposedsolelyforthepurposeoffundingtourism
15861586 8andinfrastructureimprovements.Thetaxauthorizedinthissectionshallbeinadditiontothe
15871587 9chargeforthesleepingroomandallothertaxesimposedbylaw,andshallbestatedseparately
15881588 10fromallotherchargesandtaxes.
15891589 11 2.Nosuchorderorordinanceshallbecomeeffectiveunlessthegoverningbodyof
15901590 12thecitysubmitstothevotersofthecityatastategeneral,primary,orspecialelectiona
15911591 13proposaltoauthorizethegoverningbodyofthecitytoimposeataxunderthissection.Ifa
15921592 14majorityofthevotescastonthequestionbythequalifiedvotersvotingthereonareinfavorof
15931593 15thequestion,thenthetaxshallbecomeeffectiveonthefirstdayofthesecondcalendar
15941594 16quarterfollowingthecalendarquarterinwhichtheelectionwasheld.Ifamajorityofthe
15951595 HB1538 44 17votescastonthequestionbythequalifiedvotersvotingthereonareopposedtothequestion,
15961596 18thenthetaxshallnotbecomeeffectiveunlessanduntilthequestionisresubmittedunderthis
15971597 19sectiontothequalifiedvotersofthecityandsuchquestionisapprovedbyamajorityofthe
15981598 20qualifiedvotersvotingonthequestion.
15991599 21 3.Allrevenuegeneratedbythetaxshallbecollectedbythecitycollectorofrevenue,
16001600 22shallbedepositedinaspecialtrustfund,andshallbeusedsolelyforthedesignatedpurposes.
16011601 23Ifthetaxisrepealed,allfundsremaininginthespecialtrustfundshallcontinuetobeused
16021602 24solelyforthedesignatedpurposes.Anyfundsinthespecialtrustfundthatarenotneededfor
16031603 25currentexpendituresmaybeinvestedbythegoverningbodyinaccordancewithapplicable
16041604 26lawsrelatingtotheinvestmentofothercityfunds.Anyinterestandmoneysearnedonsuch
16051605 27investmentsshallbecreditedtothefund.
16061606 28 4.Thegoverningbodyofanycitythathasadoptedthetaxauthorizedinthissection
16071607 29maysubmitthequestionofrepealofthetaxtothevotersonanydateavailableforelections
16081608 30forthecity.Ifamajorityofthevotescastontheproposalareinfavoroftherepeal,that
16091609 31repealshallbecomeeffectiveonDecemberthirty-firstofthecalendaryearinwhichsuch
16101610 32repealwasapproved.Ifamajorityofthevotescastonthequestionbythequalifiedvoters
16111611 33votingthereonareopposedtotherepeal,thenthetaxauthorizedinthissectionshallremain
16121612 34effectiveuntilthequestionisresubmittedunderthissectiontothequalifiedvotersofthecity,
16131613 35andtherepealisapprovedbyamajorityofthequalifiedvotersvotingonthequestion.
16141614 36 5.Wheneverthegoverningbodyofanycitythathasadoptedthetaxauthorizedin
16151615 37thissectionreceivesapetition,signedbyanumberofregisteredvotersofthecityequaltoat
16161616 38leasttenpercentofthenumberofregisteredvotersofthecityvotinginthelastgubernatorial
16171617 39election,callingforanelectiontorepealthetaximposedunderthissection,thegoverning
16181618 40bodyshallsubmittothevotersofthecityaproposaltorepealthetax.Ifamajorityofthe
16191619 41votescastonthequestionbythequalifiedvotersvotingthereonareinfavoroftherepeal,that
16201620 42repealshallbecomeeffectiveonDecemberthirty-firstofthecalendaryearinwhichsuch
16211621 43repealwasapproved.Ifamajorityofthevotescastonthequestionbythequalifiedvoters
16221622 44votingthereonareopposedtotherepeal,thenthetaxshallremaineffectiveuntilthequestion
16231623 45isresubmittedunderthissectiontothequalifiedvotersofthecityandtherepealisapproved
16241624 46byamajorityofthequalifiedvotersvotingonthequestion.
16251625 47 6.Asusedinthissection,"transientguests"meansapersonorpersonswhooccupya
16261626 48roomorroomsinahotelormotelforthirty-onedaysorlessduringanycalendarquarter.
16271627 49 7.Notwithstandinganyotherprovisionoflawtothecontrary:
16281628 50 (1)AtransientguesttaximposedunderthissectionshallexpireonDecember31,
16291629 512026;
16301630 52 (2)BeginningonJanuary1,2027,notransientguesttaxshallbeleviedor
16311631 53administeredunderthissection;and
16321632 HB1538 45 54 (3)BeginningonJanuary1,2027,thesoletransientguesttaxleviedinsuchcity
16331633 55shallbethetransientguesttaximposedundersection144.951.
16341634 94.834.1.Thegoverningbodyofanycityofthethirdclassificationwithmorethan
16351635 2twelvethousandfourhundredbutlessthantwelvethousandfivehundredinhabitants,the
16361636 3governingbodyofanycityofthefourthclassificationwithmorethantwothousandthree
16371637 4hundredbutlessthantwothousandfourhundredinhabitantsandlocatedinanycountyofthe
16381638 5fourthclassificationwithmorethanthirty-twothousandninehundredbutlessthanthirty-
16391639 6threethousandinhabitants,andthegoverningbodyofanycityofthefourthclassification
16401640 7withmorethanonethousandsixhundredbutlessthanonethousandsevenhundred
16411641 8inhabitantsandlocatedinanycountyofthefourthclassificationwithmorethantwenty-three
16421642 9thousandsevenhundredbutlessthantwenty-threethousandeighthundredinhabitantsmay
16431643 10imposeataxonthechargesforallsleepingroomspaidbythetransientguestsofhotelsor
16441644 11motelssituatedinthecityoraportionthereof,whichshallbenotmorethanfivepercentper
16451645 12occupiedroompernight,exceptthatsuchtaxshallnotbecomeeffectiveunlessthegoverning
16461646 13bodyofthecitysubmitstothevotersofthecityatastategeneralorprimaryelectiona
16471647 14proposaltoauthorizethegoverningbodyofthecitytoimposeataxpursuanttothissection.
16481648 15Thetaxauthorizedinthissectionshallbeinadditiontothechargeforthesleepingroomand
16491649 16allothertaxesimposedbylaw,andtheproceedsofsuchtaxshallbeusedbythecitysolely
16501650 17forthepromotionoftourism.Suchtaxshallbestatedseparatelyfromallotherchargesand
16511651 18taxes.
16521652 19 2.Theballotofsubmissionforthetaxauthorizedinthissectionshallbein
16531653 20substantiallythefollowingform:
16541654 21 Shall______(insertthenameofthecity)imposeataxonthecharges
16551655 22 forallsleepingroomspaidbythetransientguestsofhotelsandmotels
16561656 23 situatedin______(nameofcity)atarateof______(insertrateof
16571657 24 percent)percentforthesolepurposeofpromotingtourism?
16581658 25☐Yes☐No
16591659 26
16601660 27Ifamajorityofthevotescastonthequestionbythequalifiedvotersvotingthereonarein
16611661 28favorofthequestion,thenthetaxshallbecomeeffectiveonthefirstdayofthesecond
16621662 29calendarquarterfollowingthecalendarquarterinwhichtheelectionwasheld.Ifamajority
16631663 30ofthevotescastonthequestionbythequalifiedvotersvotingthereonareopposedtothe
16641664 31question,thenthetaxauthorizedbythissectionshallnotbecomeeffectiveunlessanduntil
16651665 32thequestionisresubmittedpursuanttothissectiontothequalifiedvotersofthecityandsuch
16661666 33questionisapprovedbyamajorityofthequalifiedvotersofthecityvotingonthequestion.
16671667 34 3.Asusedinthissection,"transientguests"meansapersonorpersonswhooccupya
16681668 35roomorroomsinahotelormotelforthirty-onedaysorlessduringanycalendarquarter.
16691669 HB1538 46 36 4.Notwithstandinganyotherprovisionoflawtothecontrary:
16701670 37 (1)AtransientguesttaximposedunderthissectionshallexpireonDecember31,
16711671 382026;
16721672 39 (2)BeginningonJanuary1,2027,notransientguesttaxshallbeleviedor
16731673 40administeredunderthissection;and
16741674 41 (3)BeginningonJanuary1,2027,thesoletransientguesttaxleviedinsuchcity
16751675 42shallbethetransientguesttaximposedundersection144.951.
16761676 94.836.1.Thegoverningbodyofanycityofthefourthclassificationwithmorethan
16771677 2sixhundredbutlessthansevenhundredinhabitantsandlocatedinanycountyofthesecond
16781678 3classificationwithmorethannineteenthousandsevenhundredbutlessthannineteen
16791679 4thousandeighthundredinhabitantsoranycityofthefourthclassificationwithmorethantwo
16801680 5thousandtwohundredbutlessthantwothousandthreehundredinhabitantsandlocatedinany
16811681 6countyofthethirdclassificationwithoutatownshipformofgovernmentandwithmorethan
16821682 7twentythousandbutlessthantwentythousandonehundredinhabitantsmayimposeataxon
16831683 8thechargesforallsleepingroomspaidbythetransientguestsofhotelsormotelssituatedin
16841684 9thecityoraportionthereof,whichshallbenotmorethanfivepercentperoccupiedroomper
16851685 10night,exceptthatsuchtaxshallnotbecomeeffectiveunlessthegoverningbodyofthecity
16861686 11submitstothevotersofthecityatastategeneralorprimaryelectionaproposaltoauthorize
16871687 12thegoverningbodyofthecitytoimposeataxunderthissection.Thetaxauthorizedinthis
16881688 13sectionshallbeinadditiontothechargeforthesleepingroomandallothertaxesimposedby
16891689 14law,andshallbestatedseparatelyfromallotherchargesandtaxes.
16901690 15 2.Theballotofsubmissionforthetaxauthorizedinthissectionshallbein
16911691 16substantiallythefollowingform:
16921692 17 Shall______(insertthenameofthecity)imposeataxonthecharges
16931693 18 forallsleepingroomspaidbythetransientguestsofhotelsandmotels
16941694 19 situatedin______(nameofcity)atarateof______(insertrateof
16951695 20 percent)percentfortourismpurposes,includinginfrastructure
16961696 21 improvements?
16971697 22☐Yes☐No
16981698 23
16991699 24Ifamajorityofthevotescastonthequestionbythequalifiedvotersvotingthereonarein
17001700 25favorofthequestion,thenthetaxshallbecomeeffectiveonthefirstdayofthesecond
17011701 26calendarquarterfollowingthecalendarquarterinwhichtheelectionwasheld.Ifamajority
17021702 27ofthevotescastonthequestionbythequalifiedvotersvotingthereonareopposedtothe
17031703 28question,thenthetaxshallnotbecomeeffectiveunlessanduntilthequestionisresubmitted
17041704 29underthissectiontothequalifiedvotersofthecityandsuchquestionisapprovedbya
17051705 30majorityofthequalifiedvotersofthecityvotingonthequestion.
17061706 HB1538 47 31 3.Atleastsixty-fivepercentoftherevenuegeneratedbythetaxauthorizedinthis
17071707 32sectionshallbeusedbythecitysolelyfortourismpurposes,andnotmorethanthirty-five
17081708 33percentoftherevenuegeneratedmaybeusedforinfrastructureimprovements.Allrevenue
17091709 34generatedbythetaxshallbedepositedinaspecialtrustfundandshallbeusedsolelyforthe
17101710 35designatedpurposes.Ifthetaxisrepealed,allfundsremaininginthespecialtrustfundshall
17111711 36continuetobeusedsolelyforthedesignatedpurposes.Anyfundsinthespecialtrustfund
17121712 37whicharenotneededforcurrentexpendituresmaybeinvestedbythegoverningbodyin
17131713 38accordancewithapplicablelawsrelatingtotheinvestmentofothercityfunds.
17141714 39 4.Thegoverningbodyofanycitythathasadoptedthesalestaxauthorizedinthis
17151715 40sectionmaysubmitthequestionofrepealofthetaxtothevotersonanydateavailablefor
17161716 41electionsforthecity.Theballotofsubmissionshallbeinsubstantiallythefollowingform:
17171717 42 Shall______(insertthenameofthecity)repealthesalestaximposed
17181718 43 atarateof______(insertrateofpercent)percentfortourism
17191719 44 purposes?
17201720 45☐Yes☐No
17211721 46
17221722 47Ifamajorityofthevotescastontheproposalareinfavorofrepeal,thatrepealshallbecome
17231723 48effectiveonDecemberthirty-firstofthecalendaryearinwhichsuchrepealwasapproved.If
17241724 49amajorityofthevotescastonthequestionbythequalifiedvotersvotingthereonareopposed
17251725 50totherepeal,thenthesalestaxauthorizedinthissectionshallremaineffectiveuntilthe
17261726 51questionisresubmittedunderthissectiontothequalifiedvotersofthecity,andtherepealis
17271727 52approvedbyamajorityofthequalifiedvotersvotingonthequestion.
17281728 53 5.Wheneverthegoverningbodyofanycitythathasadoptedthesalestaxauthorized
17291729 54inthissectionreceivesapetition,signedbytenpercentoftheregisteredvotersofthecity
17301730 55votinginthelastgubernatorialelection,callingforanelectiontorepealthesalestaximposed
17311731 56underthissection,thegoverningbodyshallsubmittothevotersofthecityaproposalto
17321732 57repealthetax.Ifamajorityofthevotescastonthequestionbythequalifiedvotersvoting
17331733 58thereonareinfavoroftherepeal,thatrepealshallbecomeeffectiveonDecemberthirty-first
17341734 59ofthecalendaryearinwhichsuchrepealwasapproved.Ifamajorityofthevotescastonthe
17351735 60questionbythequalifiedvotersvotingthereonareopposedtotherepeal,thenthetaxshall
17361736 61remaineffectiveuntilthequestionisresubmittedunderthissectiontothequalifiedvotersof
17371737 62thecityandtherepealisapprovedbyamajorityofthequalifiedvotersvotingonthequestion.
17381738 63 6.Asusedinthissection,"transientguests"meansapersonorpersonswhooccupya
17391739 64roomorroomsinahotelormotelforthirty-onedaysorlessduringanycalendarquarter.
17401740 65 7.Notwithstandinganyotherprovisionoflawtothecontrary:
17411741 66 (1)AtransientguesttaximposedunderthissectionshallexpireonDecember31,
17421742 672026;
17431743 HB1538 48 68 (2)BeginningonJanuary1,2027,notransientguesttaxshallbeleviedor
17441744 69administeredunderthissection;and
17451745 70 (3)BeginningonJanuary1,2027,thesoletransientguesttaxleviedinsuchcity
17461746 71shallbethetransientguesttaximposedundersection144.951.
17471747 94.837.1.Thegoverningbodyofanycityofthefourthclassificationwithmorethan
17481748 2twothousandfivehundredbutfewerthantwothousandsixhundredinhabitantsandlocated
17491749 3inanycountyofthethirdclassificationwithoutatownshipformofgovernmentandwith
17501750 4morethantenthousandfourhundredbutfewerthantenthousandfivehundredinhabitants,
17511751 5thegoverningbodyofanyspecialchartercity,andthegoverningbodyofanycityofthe
17521752 6fourthclassificationwithmorethanonethousandtwohundredbutfewerthanonethousand
17531753 7threehundredinhabitantsandlocatedinanycountyofthethirdclassificationwithouta
17541754 8townshipformofgovernmentandwithmorethanfourthousandthreehundredbutfewerthan
17551755 9fourthousandfourhundredinhabitantsmayimposeataxonthechargesforallsleeping
17561756 10roomspaidbythetransientguestsofhotelsormotelssituatedinthecityoraportionthereof,
17571757 11whichshallnotbemorethanfivepercentperoccupiedroompernight,exceptthatsuchtax
17581758 12shallnotbecomeeffectiveunlessthegoverningbodyofthecitysubmitstothevotersofthe
17591759 13cityatastategeneralorprimaryelectionaproposaltoauthorizethegoverningbodyofthe
17601760 14citytoimposeataxunderthissection.Thetaxauthorizedinthissectionshallbeinaddition
17611761 15tothechargeforthesleepingroomandallothertaxesimposedbylaw,andtheproceedsof
17621762 16suchtaxshallbeusedbythecitysolelyforthepromotionoftourism.Suchtaxshallbestated
17631763 17separatelyfromallotherchargesandtaxes.
17641764 18 2.Theballotofsubmissionforthetaxauthorizedinthissectionshallbein
17651765 19substantiallythefollowingform:
17661766 20 Shall______(insertthenameofthecity)imposeataxonthecharges
17671767 21 forallsleepingroomspaidbythetransientguestsofhotelsandmotels
17681768 22 situatedin______(nameofcity)atarateof______(insertrateof
17691769 23 percent)percentforthesolepurposeofpromotingtourism?
17701770 24☐Yes☐No
17711771 25
17721772 26Ifamajorityofthevotescastonthequestionbythequalifiedvotersvotingthereonarein
17731773 27favorofthequestion,thenthetaxshallbecomeeffectiveonthefirstdayofthesecond
17741774 28calendarquarterfollowingthecalendarquarterinwhichtheelectionwasheld.Ifamajority
17751775 29ofthevotescastonthequestionbythequalifiedvotersvotingthereonareopposedtothe
17761776 30question,thenthetaxauthorizedbythissectionshallnotbecomeeffectiveunlessanduntil
17771777 31thequestionisresubmittedunderthissectiontothequalifiedvotersofthecityandsuch
17781778 32questionisapprovedbyamajorityofthequalifiedvotersofthecityvotingonthequestion.
17791779 HB1538 49 33 3.Asusedinthissection,"transientguests"meansapersonorpersonswhooccupya
17801780 34roomorroomsinahotelormotelforthirty-onedaysorlessduringanycalendarquarter.
17811781 35 4.Notwithstandinganyotherprovisionoflawtothecontrary:
17821782 36 (1)AtransientguesttaximposedunderthissectionshallexpireonDecember31,
17831783 372026;
17841784 38 (2)BeginningonJanuary1,2027,notransientguesttaxshallbeleviedor
17851785 39administeredunderthissection;and
17861786 40 (3)BeginningonJanuary1,2027,thesoletransientguesttaxleviedinsuchcity
17871787 41shallbethetransientguesttaximposedundersection144.951.
17881788 94.838.1.Asusedinthissection,thefollowingtermsmean:
17891789 2 (1)"Food",allarticlescommonlyusedforfoodordrink,includingalcoholic
17901790 3beverages,theprovisionsofchapter311notwithstanding;
17911791 4 (2)"Foodestablishment",anycafe,cafeteria,lunchroom,orrestaurantwhichsells
17921792 5foodatretail;
17931793 6 (3)"Municipality",anyvillageorfourthclasscitywithmorethantwohundredbut
17941794 7lessthanthreehundredinhabitantsandlocatedinanycountyofthethirdclassificationwitha
17951795 8townshipformofgovernmentandwithmorethantwelvethousandfivehundredbutlessthan
17961796 9twelvethousandsixhundredinhabitants;
17971797 10 (4)"Transientguest",apersonorpersonswhooccupyaroomorroomsinahotelor
17981798 11motelforthirty-onedaysorlessduringanycalendarquarter.
17991799 12 2.Thegoverningbodyofanymunicipalitymayimpose,byorderorordinance:
18001800 13 (1)Atax,nottoexceedsixpercentperroompernight,onthechargesforallsleeping
18011801 14roomspaidbythetransientguestsofhotelsormotelssituatedinthemunicipalityoraportion
18021802 15thereof;and
18031803 16 (2)Atax,nottoexceedtwopercent,onthegrossreceiptsderivedfromtheretailsales
18041804 17offoodbyeverypersonoperatingafoodestablishmentinthemunicipality.
18051805 18
18061806 19Thetaxesshallbeimposedsolelyforthepurposeoffundingtheconstruction,maintenance,
18071807 20andoperationofcapitalimprovements.Theorderorordinanceshallnotbecomeeffective
18081808 21unlessthegoverningbodyofthemunicipalitysubmitstothevotersofthemunicipalityata
18091809 22stategeneralorprimaryelectionaproposaltoauthorizethegoverningbodyofthe
18101810 23municipalitytoimposetaxesunderthissection.Thetaxesauthorizedinthissectionshallbe
18111811 24inadditiontothechargeforthesleepingroom,theretailsalesoffoodatafoodestablishment,
18121812 25andallothertaxesimposedbylaw,andshallbestatedseparatelyfromallotherchargesand
18131813 26taxes.
18141814 27 3.Theballotofsubmissionforthetaxesauthorizedinthissectionshallbein
18151815 28substantiallythefollowingform:
18161816 HB1538 50 29 Shall______(insertthenameofthemunicipality)imposeataxonthe
18171817 30 chargesforallretailsalesoffoodatafoodestablishmentsituatedin__
18181818 31 ____(nameofmunicipality)atarateof______(insertrateofpercent)
18191819 32 percent,andforallsleepingroomspaidbythetransientguestsof
18201820 33 hotelsandmotelssituatedin______(nameofmunicipality)atarateof
18211821 34 ______(insertrateofpercent)percent,solelyforthepurposeof
18221822 35 fundingtheconstruction,maintenance,andoperationofcapital
18231823 36 improvements?
18241824 37☐Yes☐No
18251825 38
18261826 39Ifamajorityofthevotescastonthequestionbythequalifiedvotersvotingthereonarein
18271827 40favorofthequestion,thenthetaxesshallbecomeeffectiveonthefirstdayofthesecond
18281828 41calendarquarterafterthedirectorofrevenuereceivesnoticeoftheadoptionofthetaxes.Ifa
18291829 42majorityofthevotescastonthequestionbythequalifiedvotersvotingthereonareopposed
18301830 43tothequestion,thenthetaxesshallnotbecomeeffectiveunlessanduntilthequestionis
18311831 44resubmittedunderthissectiontothequalifiedvotersandsuchquestionisapprovedbya
18321832 45majorityofthequalifiedvotersvotingonthequestion.
18331833 46 4.Anytaxontheretailsalesoffoodimposedunderthissectionshallbeadministered,
18341834 47collected,enforced,andoperatedasrequiredinsection32.087,andanytransientguesttax
18351835 48imposedunderthissectionshallbeadministered,collected,enforced,andoperatedbythe
18361836 49municipalityimposingthetax.Allrevenuegeneratedbythetaxshallbedepositedina
18371837 50specialtrustfundandshallbeusedsolelyforthedesignatedpurposes.Ifthetaxisrepealed,
18381838 51allfundsremaininginthespecialtrustfundshallcontinuetobeusedsolelyforthedesignated
18391839 52purposes.Anyfundsinthespecialtrustfundwhicharenotneededforcurrentexpenditures
18401840 53maybeinvestedinthesamemannerasotherfundsareinvested.Anyinterestandmoneys
18411841 54earnedonsuchinvestmentsshallbecreditedtothefund.
18421842 55 5.Oncetheinitialbonds,ifany,havebeensatisfied,thenthegoverningbodyofany
18431843 56municipalitythathasadoptedthetaxesauthorizedinthissectionmaysubmitthequestionof
18441844 57repealofthetaxestothevotersonanydateavailableforelectionsforthemunicipality.The
18451845 58ballotofsubmissionshallbeinsubstantiallythefollowingform:
18461846 59 Shall______(insertthenameofthemunicipality)repealthetaxes
18471847 60 imposedattheratesof______(insertrateofpercent)and______
18481848 61 (insertrateofpercent)percentforthepurposeoffundingthe
18491849 62 construction,maintenance,andoperationofcapitalimprovements?
18501850 63☐Yes☐No
18511851 64
18521852 HB1538 51 65Ifamajorityofthevotescastontheproposalareinfavorofrepeal,thatrepealshallbecome
18531853 66effectiveonDecemberthirty-firstofthecalendaryearinwhichsuchrepealwasapproved.If
18541854 67amajorityofthevotescastonthequestionbythequalifiedvotersvotingthereonareopposed
18551855 68totherepeal,thenthetaxauthorizedinthissectionshallremaineffectiveuntilthequestionis
18561856 69resubmittedunderthissectiontothequalifiedvoters,andtherepealisapprovedbyamajority
18571857 70ofthequalifiedvotersvotingonthequestion.
18581858 71 6.Oncetheinitialbonds,ifany,havebeensatisfied,then,wheneverthegoverning
18591859 72bodyofanymunicipalitythathasadoptedthetaxesauthorizedinthissectionreceivesa
18601860 73petition,signedbytenpercentoftheregisteredvotersofthemunicipalityvotinginthelast
18611861 74gubernatorialelection,callingforanelectiontorepealthetaxesimposedunderthissection,
18621862 75thegoverningbodyshallsubmittothevotersofthemunicipalityaproposaltorepealthe
18631863 76taxes.Ifamajorityofthevotescastonthequestionbythequalifiedvotersvotingthereonare
18641864 77infavoroftherepeal,thatrepealshallbecomeeffectiveonDecemberthirty-firstofthe
18651865 78calendaryearinwhichsuchrepealwasapproved.Ifamajorityofthevotescastonthe
18661866 79questionbythequalifiedvotersvotingthereonareopposedtotherepeal,thenthetaxshall
18671867 80remaineffectiveuntilthequestionisresubmittedunderthissectiontothequalifiedvotersand
18681868 81therepealisapprovedbyamajorityofthequalifiedvotersvotingonthequestion.
18691869 82 7.Notwithstandinganyotherprovisionoflawtothecontrary:
18701870 83 (1)AtransientguesttaximposedunderthissectionshallexpireonDecember31,
18711871 842026;
18721872 85 (2)BeginningonJanuary1,2027,notransientguesttaxshallbeleviedor
18731873 86administeredunderthissection;and
18741874 87 (3)BeginningonJanuary1,2027,thesoletransientguesttaxleviedinsuch
18751875 88municipalityshallbethetransientguesttaximposedundersection144.951.
18761876 94.840.1.Thegoverningbodyofanycityofthefourthclassificationwithmorethan
18771877 2thirtythousandthreehundredbutfewerthanthirtythousandsevenhundredinhabitantsmay
18781878 3imposeataxonthechargesforallsleepingroomspaidbythetransientguestsofhotelsor
18791879 4motelssituatedinthecityoraportionthereof,whichshallnotbemorethanfivepercentper
18801880 5occupiedroompernight,exceptthatsuchtaxshallnotbecomeeffectiveunlessthegoverning
18811881 6bodyofthecitysubmitstothevotersofthecityatastategeneral,primary,orspecialelection
18821882 7aproposaltoauthorizethegoverningbodyofthecitytoimposeataxunderthissection.The
18831883 8taxauthorizedinthissectionshallbeinadditiontothechargeforthesleepingroomandall
18841884 9othertaxesimposedbylaw,andtheproceedsofsuchtaxshallbeusedbythecityforthe
18851885 10promotion,operation,anddevelopmentoftourismandconventionfacilities.Suchtaxshall
18861886 11bestatedseparatelyfromallotherchargesandtaxes.
18871887 12 2.Theballotofsubmissionforthetaxauthorizedinthissectionshallbein
18881888 13substantiallythefollowingform:
18891889 HB1538 52 14 Shall______(insertthenameofthecity)imposeataxonthecharges
18901890 15 forallsleepingroomspaidbythetransientguestsofhotelsandmotels
18911891 16 situatedin______(nameofcity)atarateof______(insertrateof
18921892 17 percent)percentforthepurposeofthepromotion,operation,and
18931893 18 developmentoftourismandconventionfacilities?
18941894 19☐Yes☐No
18951895 20
18961896 21Ifamajorityofthevotescastonthequestionbythequalifiedvotersvotingthereonarein
18971897 22favorofthequestion,thenthetaxshallbecomeeffectiveonthefirstdayofthesecond
18981898 23calendarquarterfollowingthecalendarquarterinwhichtheelectionwasheld.Ifamajority
18991899 24ofthevotescastonthequestionbythequalifiedvotersvotingthereonareopposedtothe
19001900 25question,thenthetaxauthorizedbythissectionshallnotbecomeeffectiveunlessanduntil
19011901 26thequestionisresubmittedunderthissectiontothequalifiedvotersofthecityandsuch
19021902 27questionisapprovedbyamajorityofthequalifiedvotersofthecityvotingonthequestion.
19031903 28 3.Asusedinthissection,"transientguests"meansapersonorpersonswhooccupya
19041904 29roomorroomsinahotelormotelforthirty-onedaysorlessduringanycalendarquarter.
19051905 30 4.Notwithstandinganyotherprovisionoflawtothecontrary:
19061906 31 (1)AtransientguesttaximposedunderthissectionshallexpireonDecember31,
19071907 322026;
19081908 33 (2)BeginningonJanuary1,2027,notransientguesttaxshallbeleviedor
19091909 34administeredunderthissection;and
19101910 35 (3)BeginningonJanuary1,2027,thesoletransientguesttaxleviedinsuchcity
19111911 36shallbethetransientguesttaximposedundersection144.951.
19121912 94.870.1.Inadditiontoallothertaxesprescribedbylaw,thegoverningbodyofany
19131913 2municipalityofthethirdclassificationwithapopulationofatleastfifteenthousandbutnot
19141914 3morethaneighteenthousandinhabitantslocatedwithinacountywithapopulationofatleast
19151915 4thirty-fivethousandbutnotmorethanforty-fivethousandinhabitantswhichhasatotal
19161916 5assessedvaluationofatleasttwohundredseventy-fivemilliondollarsbutnotmorethanthree
19171917 6hundredtwenty-fivemilliondollars,thegoverningbodyofanycountywithapopulationofat
19181918 7leasttwentythousandbutnotmorethantwenty-fivethousandwhichhasatotalassessed
19191919 8valuationofatleastonehundredtwentymilliondollarsbutnotmorethanonehundredforty
19201920 9milliondollarsoranymunicipalitylocatedinsuchcountyandthegoverningbodyofany
19211921 10countywithapopulationofatleasttwenty-eightthousandbutnotmorethanthirty-one
19221922 11thousandwhichhasatotalassessedvaluationofatleasttwohundredfifty-fivemilliondollars
19231923 12oranymunicipalitylocatedinsuchcountyandthegoverningbodyofanycountywitha
19241924 13populationofatleasttwenty-fivethousandbutnotmorethanthirtythousandwhichhasatotal
19251925 HB1538 53 14assessedvaluationofatleasttwohundredmilliondollarsbutnotmorethantwohundredfive
19261926 15milliondollarsoranymunicipalitylocatedinsuchcounty,oranycitylocatedpartiallybutnot
19271927 16whollywithinacountyofthethirdclassificationwithapopulationofatleastthirty-nine
19281928 17thousandinhabitantsmayimpose,byordinanceororder,ataxonthepricepaidorchargedto
19291929 18anypersonforroomsoraccommodationspaidbytransientguestsofhotels,motels,
19301930 19condominiumunits,campgrounds,andtouristcourtssituatedwithinthepoliticalsubdivision,
19311931 20ataratenottoexceedfourpercentofsuchpricepaidorcharged.Asusedinthissection,the
19321932 21term"hotel","motel",or"touristcourt"meansanystructureorbuilding,underone
19331933 22management,whichcontainsroomsfurnishedfortheaccommodationorlodgingofguests,
19341934 23withorwithoutmealsbeingprovided,includingbedandbreakfastfacilities,andkept,used,
19351935 24maintained,advertised,orheldouttothepublicasaplacewheresleepingaccommodations
19361936 25aresoughtforpayorcompensationtotransientguests,andtheterm"campground"meansreal
19371937 26property,otherthanstate-ownedproperty,whichcontainsparcelsforrenttotransientguests
19381938 27forpayorcompensation,whichmayincludetemporaryutilityhook-upsforusebythe
19391939 28transientguests,andwheresuchtransientguestsgenerallyusetents,recreationalvehiclesor
19401940 29someotherformoftemporaryshelterwhileontherentedpremises.Sheltersforthehomeless
19411941 30operatedbynot-for-profitorganizationsarenotahotel,motel,ortouristcourtforthe
19421942 31purposesofthissection.Asusedinthissection,theterm"transientguest"meansaperson
19431943 32whooccupiesaroomorroomsinahotel,motel,campground,ortouristcourtforthirty
19441944 33consecutivedaysorless.
19451945 34 2.Notwithstandinganyotherprovisionoflawtothecontrary:
19461946 35 (1)Atransientguesttaximposedundersections94.870to94.881shallexpireon
19471947 36December31,2026;
19481948 37 (2)BeginningonJanuary1,2027,notransientguesttaxshallbeleviedor
19491949 38administeredundersections94.870to94.881;and
19501950 39 (3)BeginningonJanuary1,2027,thesoletransientguesttaxleviedinsuchcity,
19511951 40county,ormunicipalityshallbethetransientguesttaximposedundersection144.951.
19521952 94.1011.1.Thegoverningbodyofanycityofthethirdclassificationwithmorethan
19531953 2threethousandfivehundredbutfewerthanthreethousandsixhundredinhabitantsmay
19541954 3impose,byorderorordinance,ataxonthechargesforallsleepingroomspaidbythe
19551955 4transientguestsofhotelsormotelssituatedinthecityoraportionthereof.Thetaxshallbe
19561956 5notmorethanthreepercentperoccupiedroompernight,andshallbeimposedsolelyforthe
19571957 6purposeoffundingtheconstruction,maintenance,andrepairofamultipurposeconference
19581958 7andconventioncenter.Thetaxauthorizedinthissectionshallbeinadditiontothechargefor
19591959 8thesleepingroomandallothertaxesimposedbylaw,andshallbestatedseparatelyfromall
19601960 9otherchargesandtaxes.
19611961 HB1538 54 10 2.Nosuchorderorordinanceshallbecomeeffectiveunlessthegoverningbodyof
19621962 11thecitysubmitstothevotersofthecityatastategeneral,primary,orspecialelectiona
19631963 12proposaltoauthorizethegoverningbodyofthecitytoimposeataxunderthissection.Ifa
19641964 13majorityofthevotescastonthequestionbythequalifiedvotersvotingthereonareinfavorof
19651965 14thequestion,thenthetaxshallbecomeeffectiveonthefirstdayofthesecondcalendar
19661966 15quarterfollowingthecalendarquarterinwhichtheelectionwasheld.Ifamajorityofthe
19671967 16votescastonthequestionbythequalifiedvotersvotingthereonareopposedtothequestion,
19681968 17thenthetaxshallnotbecomeeffectiveunlessanduntilthequestionisresubmittedunderthis
19691969 18sectiontothequalifiedvotersofthecityandsuchquestionisapprovedbyamajorityofthe
19701970 19qualifiedvotersvotingonthequestion.
19711971 20 3.Allrevenuegeneratedbythetaxshallbecollectedbythecitycollectorofrevenue,
19721972 21shallbedepositedinaspecialtrustfund,andshallbeusedsolelyforthedesignatedpurposes.
19731973 22Ifthetaxisrepealed,allfundsremaininginthespecialtrustfundshallcontinuetobeused
19741974 23solelyforthedesignatedpurposes.Anyfundsinthespecialtrustfundthatarenotneededfor
19751975 24currentexpendituresmaybeinvestedbythegoverningbodyinaccordancewithapplicable
19761976 25lawsrelatingtotheinvestmentofothercityfunds.Anyinterestandmoneysearnedonsuch
19771977 26investmentsshallbecreditedtothefund.
19781978 27 4.Thegoverningbodyofanycitythathasadoptedthetaxauthorizedinthissection
19791979 28maysubmitthequestionofrepealofthetaxtothevotersonanydateavailableforelections
19801980 29forthecity.Ifamajorityofthevotescastontheproposalareinfavoroftherepeal,that
19811981 30repealshallbecomeeffectiveonDecemberthirty-firstofthecalendaryearinwhichsuch
19821982 31repealwasapproved.Ifamajorityofthevotescastonthequestionbythequalifiedvoters
19831983 32votingthereonareopposedtotherepeal,thenthetaxauthorizedinthissectionshallremain
19841984 33effectiveuntilthequestionisresubmittedunderthissectiontothequalifiedvotersofthecity,
19851985 34andtherepealisapprovedbyamajorityofthequalifiedvotersvotingonthequestion.
19861986 35 5.Wheneverthegoverningbodyofanycitythathasadoptedthetaxauthorizedin
19871987 36thissectionreceivesapetition,signedbyanumberofregisteredvotersofthecityequaltoat
19881988 37leasttwopercentofthenumberofregisteredvotersofthecityvotinginthelastgubernatorial
19891989 38election,callingforanelectiontorepealthetaximposedunderthissection,thegoverning
19901990 39bodyshallsubmittothevotersofthecityaproposaltorepealthetax.Ifamajorityofthe
19911991 40votescastonthequestionbythequalifiedvotersvotingthereonareinfavoroftherepeal,that
19921992 41repealshallbecomeeffectiveonDecemberthirty-firstofthecalendaryearinwhichsuch
19931993 42repealwasapproved.Ifamajorityofthevotescastonthequestionbythequalifiedvoters
19941994 43votingthereonareopposedtotherepeal,thenthetaxshallremaineffectiveuntilthequestion
19951995 44isresubmittedunderthissectiontothequalifiedvotersofthecityandtherepealisapproved
19961996 45byamajorityofthequalifiedvotersvotingonthequestion.
19971997 HB1538 55 46 6.Asusedinthissection,"transientguests"meansapersonorpersonswhooccupya
19981998 47roomorroomsinahotelormotelforthirty-onedaysorlessduringanycalendarquarter.
19991999 48 7.Notwithstandinganyotherprovisionoflawtothecontrary:
20002000 49 (1)AtransientguesttaximposedunderthissectionshallexpireonDecember31,
20012001 502026;
20022002 51 (2)BeginningonJanuary1,2027,notransientguesttaxshallbeleviedor
20032003 52administeredunderthissection;and
20042004 53 (3)BeginningonJanuary1,2027,thesoletransientguesttaxleviedinsuchcity
20052005 54shallbethetransientguesttaximposedundersection144.951.
20062006 94.1013.1.Thegoverningbodyofanycityofthefourthclassificationwithmore
20072007 2thansevenhundredbutfewerthaneighthundredinhabitantsandlocatedinanycountyofthe
20082008 3thirdclassificationwithoutatownshipformofgovernmentandwithmorethantwelve
20092009 4thousandbutfewerthanfourteenthousandinhabitantsmayimposeataxonthechargesforall
20102010 5sleepingroomspaidbythetransientguestsofhotelsormotelssituatedinthecityoraportion
20112011 6thereof,whichshallnotbemorethanfivepercentperoccupiedroompernight,exceptthat
20122012 7suchtaxshallnotbecomeeffectiveunlessthegoverningbodyofthecitysubmitstothevoters
20132013 8ofthecityatastategeneralorprimaryelectionaproposaltoauthorizethegoverningbodyof
20142014 9thecitytoimposeataxunderthissection.Thetaxauthorizedinthissectionshallbein
20152015 10additiontothechargeforthesleepingroomandallothertaxesimposedbylaw,andthe
20162016 11proceedsofsuchtaxshallbeusedbythecityforthepromotionoftourism,growthofthe
20172017 12region,andeconomicdevelopment.Suchtaxshallbestatedseparatelyfromallothercharges
20182018 13andtaxes.
20192019 14 2.Theballotofsubmissionforthetaxauthorizedinthissectionshallbein
20202020 15substantiallythefollowingform:
20212021 16 Shall______(insertthenameofthecity)imposeataxonthecharges
20222022 17 forallsleepingroomspaidbythetransientguestsofhotelsandmotels
20232023 18 situatedin______(nameofcity)atarateof______(insertrateof
20242024 19 percent)percentforthepromotionofthecity,growthoftheregion,and
20252025 20 economicdevelopment?
20262026 21☐Yes☐No
20272027 22
20282028 23Ifamajorityofthevotescastonthequestionbythequalifiedvotersvotingthereonarein
20292029 24favorofthequestion,thenthetaxshallbecomeeffectiveonthefirstdayofthesecond
20302030 25calendarquarterfollowingthecalendarquarterinwhichtheelectionwasheld.Ifamajority
20312031 26ofthevotescastonthequestionbythequalifiedvotersvotingthereonareopposedtothe
20322032 27question,thenthetaxauthorizedbythissectionshallnotbecomeeffectiveunlessanduntil
20332033 HB1538 56 28thequestionisresubmittedunderthissectiontothequalifiedvotersofthecityandsuch
20342034 29questionisapprovedbyamajorityofthequalifiedvotersofthecityvotingonthequestion.
20352035 30 3.Asusedinthissection,"transientguests"meanspersonswhooccupyaroomor
20362036 31roomsinahotelormotelforthirty-onedaysorlessduringanycalendarquarter.
20372037 32 4.Notwithstandinganyotherprovisionoflawtothecontrary:
20382038 33 (1)AtransientguesttaximposedunderthissectionshallexpireonDecember31,
20392039 342026;
20402040 35 (2)BeginningonJanuary1,2027,notransientguesttaxshallbeleviedor
20412041 36administeredunderthissection;and
20422042 37 (3)BeginningonJanuary1,2027,thesoletransientguesttaxleviedinsuchcity
20432043 38shallbethetransientguesttaximposedundersection144.951.
20442044 143.011.1.AtaxisherebyimposedforeverytaxableyearontheMissouritaxable
20452045 2incomeofeveryresident.Thetaxshallbedeterminedbyapplyingthetaxtableortherate
20462046 3providedinsection143.021,whichisbaseduponthefollowingrates:
20472047 4 IftheMissouritaxableincome
20482048 5 is:
20492049 Thetaxis:
20502050 6 Notover$1,000.00 11/2%oftheMissouritaxableincome
20512051 7 Over$1,000butnotover
20522052 8 $2,000
20532053 $15plus2%ofexcessover$1,000
20542054 9 Over$2,000butnotover
20552055 10 $3,000
20562056 $35plus21/2%ofexcessover$2,000
20572057 11 Over$3,000butnotover
20582058 12 $4,000
20592059 $60plus3%ofexcessover$3,000
20602060 13 Over$4,000butnotover
20612061 14 $5,000
20622062 $90plus31/2%ofexcessover$4,000
20632063 15 Over$5,000butnotover
20642064 16 $6,000
20652065 $125plus4%ofexcessover$5,000
20662066 17 Over$6,000butnotover
20672067 18 $7,000
20682068 $165plus41/2%ofexcessover$6,000
20692069 19 Over$7,000butnotover
20702070 20 $8,000
20712071 $210plus5%ofexcessover$7,000
20722072 21 Over$8,000butnotover
20732073 22 $9,000
20742074 $260plus51/2%ofexcessover$8,000
20752075 23 Over$9,000 $315plus6%ofexcessover$9,000
20762076 HB1538 57 24 2.(1)Notwithstandingtheprovisionsofsubsection1ofthissectiontothecontrary,
20772077 25beginningwiththe2023calendaryear,thetoprateoftaxpursuanttosubsection1ofthis
20782078 26sectionshallbefourandninety-fivehundredthspercent.
20792079 27 (2)Themodificationoftaxratesmadepursuanttothissubsectionshallapplyonlyto
20802080 28taxyearsthatbeginonorafterJanuary1,2023.
20812081 29 (3)Thedirectorofthedepartmentofrevenueshall,byrule,adjustthetaxtable
20822082 30providedinsubsection1ofthissectiontoeffectuatetheprovisionsofthissubsection.The
20832083 31topremainingrateoftaxshallapplytoallincomeinexcessofseventhousanddollars,as
20842084 32adjustedpursuanttosubsection5ofthissection.
20852085 33 3.(1)Inadditiontotheratereductionundersubsection2ofthissection,beginning
20862086 34withthe2024calendaryear,thetoprateoftaxundersubsection1ofthissectionmaybe
20872087 35reducedbyfifteenhundredthsofapercent.Areductionintherateoftaxshalltakeeffecton
20882088 36Januaryfirstofacalendaryearandsuchreducedratesshallcontinueineffectuntilthenext
20892089 37reductionoccurs.
20902090 38 (2)Areductionintherateoftaxshallonlyoccuriftheamountofnetgeneralrevenue
20912091 39collectedinthepreviousfiscalyearexceedsthehighestamountofnetgeneralrevenue
20922092 40collectedinanyofthethreefiscalyearspriortosuchfiscalyearbyatleastonehundred
20932093 41seventy-fivemilliondollars.
20942094 42 (3)Anymodificationoftaxratesunderthissubsectionshallonlyapplytotaxyears
20952095 43thatbeginonorafteramodificationtakeseffect.
20962096 44 (4)Thedirectorofthedepartmentofrevenueshall,byrule,adjustthetaxtablesunder
20972097 45subsection1ofthissectiontoeffectuatetheprovisionsofthissubsection.
20982098 46 4.(1)Inadditiontotheratereductionsundersubsections2and3ofthissection,
20992099 47beginningwiththecalendaryearimmediatelyfollowingthecalendaryearinwhicha
21002100 48reductionismadepursuanttosubsection3ofthissection,thetoprateoftaxundersubsection
21012101 491ofthissectionmaybefurtherreducedoveraperiodofyears.Eachreductioninthetoprate
21022102 50oftaxshallbebyone-tenthofapercentandnomorethanonereductionshalloccurina
21032103 51calendaryear.Nomorethanthreereductionsshallbemadeunderthissubsection.
21042104 52ReductionsintherateoftaxshalltakeeffectonJanuaryfirstofacalendaryearandsuch
21052105 53reducedratesshallcontinueineffectuntilthenextreductionoccurs.
21062106 54 (2)(a)Areductionintherateoftaxshallonlyoccurif:
21072107 55 a.Theamountofnetgeneralrevenuecollectedinthepreviousfiscalyearexceedsthe
21082108 56highestamountofnetgeneralrevenuecollectedinanyofthethreefiscalyearspriortosuch
21092109 57fiscalyearbyatleasttwohundredmilliondollars;and
21102110 58 b.Theamountofnetgeneralrevenuecollectedinthepreviousfiscalyearexceedsthe
21112111 59amountofnetgeneralrevenuecollectedinthefiscalyearfiveyearsprior,adjustedannually
21122112 60bythepercentageincreaseininflationovertheprecedingfivefiscalyears.
21132113 HB1538 58 61 (b)Theamountofnetgeneralrevenuecollectedrequiredbysubparagrapha.of
21142114 62paragraph(a)ofthissubdivisioninordertomakeareductionpursuanttothissubsectionshall
21152115 63beadjustedannuallybythepercentincreaseininflationbeginningwithJanuary2,2023.
21162116 64 (3)Anymodificationoftaxratesunderthissubsectionshallonlyapplytotaxyears
21172117 65thatbeginonorafteramodificationtakeseffect.
21182118 66 (4)Thedirectorofthedepartmentofrevenueshall,byrule,adjustthetaxtablesunder
21192119 67subsection1ofthissectiontoeffectuatetheprovisionsofthissubsection.Thebracketfor
21202120 68incomesubjecttothetoprateoftaxshallbeeliminatedoncethetoprateoftaxhasbeen
21212121 69reducedbelowtherateapplicabletosuchbracket,andthetopremainingrateoftaxshall
21222122 70applytoallincomeinexcessoftheincomeinthesecondhighestremainingincomebracket.
21232123 71 5.Beginningwiththe2017calendaryear,thebracketsofMissouritaxableincome
21242124 72identifiedinsubsection1ofthissectionshallbeadjustedannuallybythepercentincreasein
21252125 73inflation.ThedirectorshallpublishsuchbracketsannuallybeginningonorafterOctober1,
21262126 742016.ModificationstothebracketsshalltakeeffectonJanuaryfirstofeachcalendaryear
21272127 75andshallapplytotaxyearsbeginningonoraftertheeffectivedateofthenewbrackets.
21282128 76 6.Asusedinthissection,thefollowingtermsmean:
21292129 77 (1)"CPI",theConsumerPriceIndexforAllUrbanConsumersfortheUnitedStates
21302130 78asreportedbytheBureauofLaborStatistics,oritssuccessorindex;
21312131 79 (2)"CPIfortheprecedingcalendaryear",theaverageoftheCPIasofthecloseofthe
21322132 80twelve-monthperiodendingonAugustthirty-firstofsuchcalendaryear;
21332133 81 (3)"Netgeneralrevenuecollected",allrevenuedepositedintothegeneralrevenue
21342134 82fund,lessrefundsandrevenuesoriginallydepositedintothegeneralrevenuefundbut
21352135 83designatedbylawforaspecificdistributionortransfertoanotherstatefund;
21362136 84 (4)"Percentincreaseininflation",thepercentage,ifany,bywhichtheCPIforthe
21372137 85precedingcalendaryearexceedstheCPIfortheyearbeginningSeptember1,2014,and
21382138 86endingAugust31,2015.
21392139 87 7.(1)Inadditiontoanyothermodificationscheduledtooccurunderthissection
21402140 88onJanuary1,2027,thetoprateoftaxshallbereducedbyone-tenthofonepercentafter
21412141 89allothermodificationsrequiredunderthissectiononJanuary1,2027.
21422142 90 (2)Thedirectorofthedepartmentofrevenueshall,byrule,adjustthetaxtables
21432143 91undersubsection1ofthissectiontoeffectuatetheprovisionsofthissubsection.
21442144 144.951.1.Asusedinthissection,thefollowingtermsmean:
21452145 2 (1)"Department",thestatedepartmentofrevenue;
21462146 3 (2)"Director",thedirectorofthestatedepartmentofrevenue;
21472147 4 (3)"Hotelormotel":
21482148 5 (a)Consistsofabuilding,groupofbuildings,structure,facility,orplaceof
21492149 6business:
21502150 HB1538 59 7 a.Thatisowned,maintained,oroperatedbyanyindividualorentity;
21512151 8 b.Thatiskept,used,maintained,advertised,orheldouttothepublicasaplace
21522152 9wheresleepingaccommodationsaresoughtforhire,pay,orcompensation;
21532153 10 c.Whereroomsarefurnishedfortheaccommodationorlodgingoftransient
21542154 11guests;and
21552155 12 d.Wheremealsmaybeprovided;and
21562156 13 (b)Shallnotbeconstruedtoincludethefollowing:
21572157 14 a.Sleepingaccommodationsconsistingofonebedroomormorethatrentforless
21582158 15thantwentydollarsperdayorlessthaneighty-fivedollarsperweek;
21592159 16 b.Sheltersforthehomelessoperatedbynonprofitorganizations;
21602160 17 c.Bedandbreakfastfacilities;
21612161 18 d.Campgrounds,whichisrealproperty,otherthanstate-ownedproperty,that
21622162 19containsparcelsforrenttotransientguestsforpayorcompensation,thatmayinclude
21632163 20temporaryutilityhook-upsforusebythetransientguests,andwheresuchtransient
21642164 21guestsgenerallyusetents,recreationalvehicles,orsomeotherformoftemporary
21652165 22shelterwhileontherentedpremises;
21662166 23 e.Facilitiesoperatedbyarecognizedreligiousorganizationanditsaffiliatesfor
21672167 24thepurposeofprovidingreligiouseducationandrecreationtotheorganization's
21682168 25members;or
21692169 26 f.Othersimilaraccommodationsorfacilitiesthatarenotahotelormotelas
21702170 27suchtermsareusedinaccordancewiththecommonorordinaryusageandmeaningof
21712171 28suchterms;
21722172 29 (4)"Municipality",acity,town,orvillageincorporatedunderthelawsofthis
21732173 30state;
21742174 31 (5)"Transientguest",anindividualwhooccupiesaroomorroomsinahotelor
21752175 32motelfornomorethanthirty-onedaysduringacalendarquarter;
21762176 33 (6)"Transientguesttax",ataximposedontheamountofsalesorchargesfora
21772177 34sleepingroomofferedtothepublicandpaidbyatransientguestofahotelormotel.
21782178 35 2.(1)Thereisherebyimposedatransientguesttaxupontheamountofsalesor
21792179 36chargesatransientguestpaysforaroominahotelormotelinthisstate.
21802180 37 (2)Suchtaxshallbefivepercentperoccupiedroompernight.Thetax
21812181 38authorizedinthissectionshallbeinadditiontothechargefortheroomandallother
21822182 39taxesimposedbylaw.Suchtaxshallbestatedseparatelyfromallotherchargesand
21832183 40taxes.
21842184 41 (3)Therevenuesderivedfromsuchtaxshallbedistributedasfollows:
21852185 42 (a)One-fifthofsuchtaxrevenuesshallbedepositedinthestate'sgeneral
21862186 43revenuefund;and
21872187 HB1538 60 44 (b)Theremainingfour-fifthsofsuchtaxrevenuesshallbedepositedasfollows:
21882188 45 a.Ifthehotelormotelislocatedinanunincorporatedareaofacountyoutside
21892189 46theboundariesofamunicipality,onehundredpercentoftheremainingfour-fifthsof
21902190 47suchrevenuesshallbedepositedinthecountytransientguesttaxfundcreatedunder
21912191 48subsection4ofthissection;or
21922192 49 b.Ifthehotelislocatedinamunicipality:
21932193 50 (i)Fiftypercentoftheremainingfour-fifthsofsuchrevenuesshallbedeposited
21942194 51inthecountytransientguesttaxfundcreatedundersubsection4ofthissection;and
21952195 52 (ii)Fiftypercentoftheremainingfour-fifthsofsuchrevenuesshallbedeposited
21962196 53inthemunicipalitytransientguesttaxfundcreatedundersubsection5ofthissection.
21972197 54 3.(1)Thetransientguesttaximposedunderthissectionshallbeadministered,
21982198 55collected,enforced,andoperatedassalestaxesarerequiredtobeadministered,
21992199 56collected,enforced,andoperatedinsection32.087.Exceptasmodifiedinthissection,
22002200 57allprovisionsofsections32.085and32.087shallapplytothetransientguesttaximposed
22012201 58underthissectioninthesamemannerassections32.085and32.087applytosalestaxes.
22022202 59 (2)Alltransientguesttaxescollectedbythedirectorunderthissectiononbehalf
22032203 60ofacountyormunicipality,lessonepercentforcostofcollection,whichshallbe
22042204 61depositedinthestate'sgeneralrevenuefundafterpaymentofpremiumsforsurety
22052205 62bondsasprovidedinsection32.087,shallbedepositedinthecountytransientguesttax
22062206 63fundorthemunicipalitytransientguesttaxfund,asapplicable.
22072207 64 (3)Thedirectorshallkeepaccuraterecordsoftheamountofmoneysineach
22082208 65transientguesttaxfundandwhichmoneyswerecollectedineachcountyor
22092209 66municipalityunderthissection.Suchrecordsshallbeopentotheinspectionof
22102210 67officersofthecountyormunicipalityandthepublic.
22112211 68 (4)Notlaterthanthetenthdayofeachmonth,thedirectorshalldistributeall
22122212 69moneysdepositedinthetransientguesttaxfundsduringtheprecedingmonthtothe
22132213 70county,municipality,orboth,asapplicable,inwhichthetaxwascollected.Such
22142214 71moneysshallbedepositedwiththecounty'streasurerorthemunicipality'streasurer,as
22152215 72applicable,andallexpendituresofmoneysarisingfromsuchtransientguesttaxfunds
22162216 73shallbebyanappropriationenactedbythegoverningbodyofeachsuchcountyor
22172217 74municipality.
22182218 75 (5)Expendituresmaybemadefromsuchtransientguesttaxfundsforany
22192219 76functionforwhichgeneralrevenueisauthorizedforsuchcountyormunicipality.
22202220 77 4.(1)Allrevenuescollectedbythedirectoronbehalfofacountyinwhicha
22212221 78transientguesttaxiscollectedunderthissectionshallbedepositedinthe"County
22222222 79TransientGuestTaxFund",whichisherebycreated.
22232223 HB1538 61 80 (2)Moneysinthefundshallnotbedeemedtobestatemoneysandshallnotbe
22242224 81commingledwithanymoneysofthestate.
22252225 82 (3)Thestatetreasurershallbecustodianofthefund.Inaccordancewith
22262226 83sections30.170and30.180,thestatetreasurermayapprovedisbursements.
22272227 84 (4)Notwithstandingtheprovisionsofsection33.080tothecontrary,anymoneys
22282228 85remaininginthefundattheendofthebienniumshallnotreverttothecreditofthe
22292229 86generalrevenuefund.
22302230 87 (5)Thestatetreasurershallinvestmoneysinthefundthatarenotneededfor
22312231 88currentexpendituresinthesamemannerasotherfundsareinvested.Anyinterestand
22322232 89moneysearnedonsuchinvestmentsshallbecreditedtothefund.
22332233 90 5.(1)Allmoneyscollectedbythedirectoronbehalfofamunicipalityinwhicha
22342234 91transientguesttaxiscollectedunderthissectionshallbedepositedinthe"Municipality
22352235 92TransientGuestTaxFund",whichisherebycreated.
22362236 93 (2)Moneysinthefundshallnotbedeemedtobestatemoneysandshallnotbe
22372237 94commingledwithanymoneysofthestate.
22382238 95 (3)Thestatetreasurershallbecustodianofthefund.Inaccordancewith
22392239 96sections30.170and30.180,thestatetreasurermayapprovedisbursements.
22402240 97 (4)Notwithstandingtheprovisionsofsection33.080tothecontrary,anymoneys
22412241 98remaininginthefundattheendofthebienniumshallnotreverttothecreditofthe
22422242 99generalrevenuefund.
22432243 100 (5)Thestatetreasurershallinvestmoneysinthefundinthesamemanneras
22442244 101otherfundsareinvested.Anyinterestandmoneysearnedonsuchinvestmentsshallbe
22452245 102creditedtothefund.
22462246 103 6.(1)BeforeJanuary1,2027,atransientguesttaximposedunderanyprovision
22472247 104ofstatelawotherthanthissectionshallcontinuetobeimposedasprovidedbysuch
22482248 105statelawotherthanthissection.
22492249 106 (2)BeginningonJanuary1,2027,notransientguesttaxshallbeimposedunder
22502250 107anyprovisionofstatelawotherthanthissectionandallcountiesandmunicipalities
22512251 108shallimposethetransientguesttaxasprovidedinthissection.
22522252 109 (3)BeginningonJanuary1,2027,allcountiesandmunicipalitiesshallimpose
22532253 110thetransientguesttaxasprovidedinthissection.
22542254 111 7.Thedirectormaypromulgateallnecessaryrulesandregulationsforthe
22552255 112administrationofthissection.Anyruleorportionofarule,asthattermisdefinedin
22562256 113section536.010,thatiscreatedundertheauthoritydelegatedinthissectionshall
22572257 114becomeeffectiveonlyifitcomplieswithandissubjecttoalloftheprovisionsofchapter
22582258 115536and,ifapplicable,section536.028.Thissectionandchapter536arenonseverable
22592259 116andifanyofthepowersvestedwiththegeneralassemblypursuanttochapter536to
22602260 HB1538 62 117review,todelaytheeffectivedate,ortodisapproveandannularulearesubsequently
22612261 118heldunconstitutional,thenthegrantofrulemakingauthorityandanyruleproposedor
22622262 119adoptedaftertheeffectivedateofthissectionshallbeinvalidandvoid.
22632263 120 8.Undersection23.253oftheMissourisunsetact:
22642264 121 (1)Theprovisionsofthenewprogramauthorizedunderthissectionshall
22652265 122automaticallysunsetsixyearsaftertheeffectivedateofthissectionunlessreauthorized
22662266 123byanactofthegeneralassembly;
22672267 124 (2)Ifsuchprogramisreauthorized,theprogramauthorizedunderthissection
22682268 125shallautomaticallysunsettwelveyearsaftertheeffectivedateofthereauthorizationof
22692269 126thissection;and
22702270 127 (3)ThissectionshallterminateonSeptemberfirstofthecalendaryear
22712271 128immediatelyfollowingthecalendaryearinwhichtheprogramauthorizedunderthis
22722272 129sectionissunset.
22732273 ✔
22742274 HB1538 63