FIRSTREGULARSESSION
HOUSEBILLNO.1538
103RDGENERALASSEMBLY
INTRODUCEDBYREPRESENTATIVETHOMPSON.
3033H.01I JOSEPHENGLER,ChiefClerk
ANACT
Torepealsections66.390,66.502,67.619,67.657,67.665,67.671,67.1000,67.1003,
67.1004,67.1006,67.1009,67.1015,67.1016,67.1018,67.1020,67.1158,67.1177,
67.1185,67.1360,67.1361,67.1366,67.1367,67.1368,70.220,92.327,94.271,
94.802,94.830,94.831,94.832,94.834,94.836,94.837,94.838,94.840,94.870,
94.1011,94.1013,and143.011,RSMo,andtoenactinlieuthereoffortynewsections
relatingtotheimpositionoftaxes.
BeitenactedbytheGeneralAssemblyofthestateofMissouri,asfollows:
SectionA.Sections66.390,66.502,67.619,67.657,67.665,67.671,67.1000,
267.1003,67.1004,67.1006,67.1009,67.1015,67.1016,67.1018,67.1020,67.1158,67.1177,
367.1185,67.1360,67.1361,67.1366,67.1367,67.1368,70.220,92.327,94.271,94.802,
494.830,94.831,94.832,94.834,94.836,94.837,94.838,94.840,94.870,94.1011,94.1013,
5and143.011,RSMo,arerepealedandfortynewsectionsenactedinlieuthereof,tobeknown
6assections66.390,66.502,67.619,67.657,67.665,67.671,67.1000,67.1003,67.1004,
767.1006,67.1009,67.1015,67.1016,67.1018,67.1020,67.1158,67.1177,67.1185,67.1360,
867.1361,67.1366,67.1367,67.1368,70.220,92.327,94.271,94.802,94.830,94.831,94.832,
994.834,94.836,94.837,94.838,94.840,94.870,94.1011,94.1013,143.011,and144.951,to
10readasfollows:
66.390.1.Thegoverningbodyofanycountyofthefirstclasshavingacharterform
2ofgovernmentandhavingapopulationofoverninehundredthousandinhabitantsmaylevya
3taxnottoexceedthreepercentontheamountofsalesorchargesforallroomspaidbythe
4transientguestsofhotelsandmotelssituatedwithinsuchcounty.Suchtaxshouldbeknown
5asa"ConventionandTourismTax"andshallbedepositedbythecountytreasurerinwhat
EXPLANATION—Matterenclosedinbold-facedbrackets[thus] intheabovebillisnotenactedandis
intendedtobeomittedfromthelaw.Matterinbold-facetypeintheabovebillisproposedlanguage. 6shallbeknownasthe"ConventionandTourismFund".Asusedherein,"transientguests"
7meanspersonorpersonswhooccupyroomorroomsinahotelormotelforthirty-onedaysor
8lessduringanycalendarquarter.
9 2.Theperson,firmorcorporation,subjecttothetaximposedbythissection,shall
10collectthetaxfromthetransientguests,andeachsuchtransientguestshallpaytheamountof
11suchtaxtotheperson,firmorcorporationdirectedtocollectthetaximposedherein.
12 3.Thetaximposedpursuanttotheprovisionsofsections66.390to66.398shallbein
13additiontoanyandallothertaxesandlicenses.
14 4.Thegoverningbodymayestablishreasonablerulesandregulationsgoverning
15proceduresforcollectingandreportingofthetax.
16 5.Thegoverningbodymayprovideintheordinancelevyingthetaxthatfromevery
17remittanceofthetaxmade,thepersonrequiredtosoremitmaydeductandretainanamount
18equaltotwopercentofthetaxescollected.
19 6.Theordinanceshallestablishproceduresforrefundsandpenaltiesondelinquent
20taxes.
21 7.Notwithstandinganyotherprovisionoflawtothecontrary:
22 (1)Atransientguesttaximposedundersections66.390to66.398shallexpireon
23December31,2026;
24 (2)BeginningonJanuary1,2027,notransientguesttaxshallbeleviedor
25administeredundersections66.390to66.398;and
26 (3)BeginningonJanuary1,2027,thesoletransientguesttaxleviedinsuch
27countyshallbethetransientguesttaximposedundersection144.951.
66.502.1.Thegoverningbodyofanycountymaysubmitapropositiontothevoters
2ofsuchcountywhoresideoutsidethecorporatelimitsofacitywithapopulationofatleast
3threehundredfiftythousandinhabitantstolevy:
4 (1)Ataxnottoexceedfiveandone-halfpercentoftheamountofsalesorchargesfor
5allsleepingroomspaidbythetransientguestsofhotels,motelsandtouristcourtslocated
6withinthecountyandsituatedoutsidethecorporatelimitsofacitywithapopulationofat
7leastthreehundredfiftythousandinhabitantsinvolved,anddoingbusinesswithinthatportion
8ofsuchcounty(excludingsalestax);and
9 (2)Ataxnottoexceedoneandthree-fourthspercentofthegrossreceiptsderived
10fromtheretailsalesoffoodbyeverypersonoperatingafoodestablishmentwithinthecounty
11andsituatedoutsidethecorporatelimitsofacitywithapopulationofatleastthreehundred
12fiftythousandinhabitants.
13 2.Suchtaxesshallbeknownasthe"sportsfacilitymaintenancetax"andwhen
14collectedshallbedepositedbythecountytreasurerinaseparatefundtobeknownasthe
HB1538 2 15"SportsFacilityMaintenanceFund".Thegoverningbodyofthecountyshallappropriate
16fromthesportsfacilitymaintenancefundasprovidedinsections66.500to66.516.
17 3.Notlessthantenpercentoftheproceedsofanytaximposedundersubdivision(1)
18ofthissectionandsection92.327shallbeappropriatedtoafundthatherebyshallbe
19establishedandcalledthe"NeighborhoodTouristDevelopmentFund".Andnotlessthanten
20percentoftheproceedsofanytaximposedundersubdivision(1)ofsection92.327shallbe
21appropriatedtosuchfund.Suchmoneysfromsaidfundsshallbepaidtonot-for-profit
22neighborhoodorganizationswithwhomthecountyhascontracted,andwhichare
23incorporatedinthestateofMissouriandlocatedwithinthecountylimitsofsuchcounty
24establishedforthepurposeofpromotingsuchneighborhoodthroughcultural,social,ethnic,
25historic,educational,andrecreationalactivitiesinconjunctionwithpromotingsuchcityasa
26convention,visitorsandtouristcenter.
27 4.Notwithstandinganyotherprovisionoflawtothecontrary:
28 (1)Atransientguesttaximposedundersections66.500to66.516shallexpireon
29December31,2026;
30 (2)BeginningonJanuary1,2027,notransientguesttaxshallbeleviedor
31administeredundersections66.500to66.516;and
32 (3)BeginningonJanuary1,2027,thesoletransientguesttaxleviedinsuch
33countyshallbethetransientguesttaximposedundersection144.951.
67.619.1.Thecommission,byavoteofthreemembersappointedbythechief
2executiveofficerofthecountyandthreemembersappointedbythechiefexecutiveofficerof
3thecity,maysubmittothevotersofsuchcityandsuchcountyataxnottoexceedthreeand
4three-fourthspercentontheamountofsalesorchargesforallsleepingroomspaidbythe
5transientguestsofhotelsandmotelssituatedwithinthecityandcountyinvolved,anddoing
6businesswithinsuchcityandcounty.Uponthewrittenrequestoftheregionalconvention
7andvisitorscommissiontotherespectiveelectionofficialsofsuchcityandcounty,such
8electionofficialsshallsubmitapropositiontothevotersofsuchcityandcountyatthenext
9generalorprimaryelectionfortheelectionofstateofficers.Suchelectionofficialsshallgive
10legalnoticeasprovidedinchapter115.
11 2.Suchpropositionshallbesubmittedtothevotersinsubstantiallythefollowing
12formatsuchelection:
13 Shallasalestaxof______percentontheamountofsalesorcharges
14 forallroomspaidbythetransientguestsofhotelsandmotelsbelevied
15 intheregionalculturalandperformingartsdistrictofthecityof_____
16 _andthecountyof______toprovidefundsforthepromotionof
17 regionalconventionandtourismandculturalandperformingarts
18 development?
HB1538 3 19☐Yes☐No
20 3.Intheeventthatamajorityofthevotersvotingonsuchpropositioninsuchcityand
21aseparatemajorityofthevotersvotingonsuchpropositioninsuchcountyatsuchelection
22approvesuchproposition,thensuchsalestaxshallbeinfullforceandeffectasofthefirstday
23ofthecalendarquarterfollowingthecalendarquarterinwhichtheelectionwasheld.
24 4.Theresultsofanelectionheldunderthissectionshallbecertifiedbytheelection
25officialsofthecityandcounty,respectively,tothecommissionnotmorethanthirtydaysafter
26thedayonwhichsuchelectionwasheld.Thecostofsuchelectionshallbebornebythecity
27andcounty,respectively,asprovidedbylaw.
28 5.Intheeventataxislawfullyimposedbyaregionalconventionandvisitor
29commissionundersections67.601to67.626:
30 (1)Nogrossreceiptstaxonhotelsormotelsshallbeleviedorcollectedbythecity
31involvedsolongasthetaximposedundersections67.601to67.626remainsineffect;
32 (2)Noconventionandtourismtax,theproceedsofwhicharetobepaidintoa
33conventionandtourismfundpursuanttosection66.390,shallbeleviedorcollectedbythe
34countyinvolvedsolongasthetaximposedundersections67.601to67.626remainsineffect.
35 6.Ifataxisimposedbyaregionalconventionandvisitorcommissionundersections
3667.601to67.626,thecommissionshallhavetheauthoritytocollectapenaltyofonepercent
37andinterestnottoexceedtwopercentpermonthonunpaidtaxeswhichshallbeconsidered
38delinquentthirtydaysafterthelastdayofeachquarter.
39 7.Notwithstandinganyotherprovisionoflawtothecontrary:
40 (1)Atransientguesttaximposedundersections67.601to67.626shallexpireon
41December31,2026;
42 (2)BeginningonJanuary1,2027,notransientguesttaxshallbeleviedor
43administeredundersections67.601to67.626;and
44 (3)BeginningonJanuary1,2027,thesoletransientguesttaxleviedinsuch
45countyshallbethetransientguesttaximposedundersection144.951.
67.657.1.Nothingcontainedinsections67.650to67.658shallimpairthepowersof
2anycounty,municipalityorotherpoliticalsubdivisiontoacquire,own,operate,developor
3improveanyfacilityofthetypetheauthorityisgiventherightandpowertoown,operate,
4developorimprove.
5 2.Anycounty,municipalityorotherpoliticalsubdivisionorpublicagencyis
6authorizedtomakegifts,donations,grantsandcontributionsofmoneyorrealorpersonal
7propertytotheauthority,whethersuchmoneyorpropertyisderivedfromtaxrevenuesor
8fromanyothersource.
HB1538 4 9 3.ThestateofMissourioranyagency,departmentorinstrumentalitythereofandthe
10county,thecity,oranypoliticalsubdivision,publicagencyorpublicbody,orany
11combinationthereofpursuanttosections70.210to70.325,orotherwise,areauthorizedto
12enterintocontracts,agreements,leasesandsubleaseswitheachother,theauthorityandothers
13toacquire,sell,convey,lease,sublease,own,operate,finance,developorimprove,orany
14combinationthereof,anyfacilityofthetypetheauthorityisgiventherighttoconstruct,own,
15operate,developorimprove,includingwithoutlimitationtoagreetopayrentsorotherfeesor
16charges,subjecttoannualappropriations,andtomortgage,pledge,assign,convey,orgrant
17securityinanyinterestwhichanysuchentitymayhaveinsuchfacility.
18 4.Inadditiontoanyothertaximposedbylaw,andnotwithstandingtheprovisionsof
19subdivision(2)ofsubsection5ofsection67.619,tothecontrary,thegoverningbodyofthe
20countymaysubmittothevotersofthecountyataxnottoexceedthreeandone-halfpercent
21ontheamountofsalesorchargesforallsleepingroomspaidbythetransientguestsofhotels
22andmotelssituatedwithinthecountyinvolved,anddoingbusinesswithinsuchcountyforthe
23purposeoffundingaregionalconventionandsportscomplexauthorityandforother
24recreationalandentertainmentpurposes.Ifthegoverningbodysoorders,theelection
25officialsofthecountyshallsubmitapropositiontothevotersofsuchcountyatthenext
26statewideorcountywideelectionorataspecialelectioncalledforthatpurpose,suchspecial
27electiontobeheldattheexpenseoftheregionalconventionandsportscomplexauthority.
28Suchpropositionshallbesubmittedtothevotersinsubstantiallythefollowingformatsuch
29election:
30 Shallasalestaxof______percentontheamountofsalesorcharges
31 forallroomspaidbythetransientguestsofhotelsandmotelsbelevied
32 inthecountyof______toprovidecertainfundsfortheregional
33 conventionandsportscomplexauthorityandforgeneralrevenue
34 purposes?
35☐Yes☐No
36
37Intheeventthatamajorityofthevotersvotingonsuchpropositioninsuchcountyatsuch
38electionapprovesuchproposition,thensuchsalestaxshallbeinfullforceandeffectasofthe
39firstdayofthecalendarquarterfollowingthecalendarquarterinwhichtheelectionwasheld.
40 5.Onandaftertheeffectivedayofanytaxauthorizedundertheprovisionsof
41subsection4ofthissection,thegoverningbodyofthecountymayadoptoneofthetwo
42followingprovisionsforthecollectionandadministrationofthetax:
43 (1)Thecollectorofrevenueinsuchcountymaycollectthetaxpursuanttorulesand
44regulationspromulgatedbythegoverningbodyofthecounty.Thetaxtobecollectedbythe
45collectorofrevenue,lessanamountnotlessthanonepercentandnotmorethanthreepercent
HB1538 5 46whichmayberetainedforcostsofcollection,shallberemittedtothecountyanddepositedin
47aspecialtrustfundtobeknownasthe"CountyConventionandRecreationTrustFund"not
48laterthanthirtydaysfollowingtheendofeachmonth;
49 (2)Thegoverningbodyofthecountymayenterintoanagreementwiththedirector
50ofrevenueofthestateofMissouriforthepurposeofcollectingthetaxauthorizedin
51subsection4ofthissection.Intheeventthegoverningbodyentersintoanagreementwith
52thedirectorofrevenueofthestateofMissouriforthecollectionofthetaxauthorizedin
53subsection4ofthissection,thedirectorofrevenueshallperformallfunctionsincidenttothe
54administration,collection,enforcement,andoperationofsuchtax,andthedirectorofrevenue
55shallcollectsuchadditionaltax.Thetaxshallbecollectedandreporteduponsuchformsand
56undersuchadministrativerulesandregulationsasmaybeprescribedbythedirectorof
57revenue,andthedirectorofrevenueshallretainnotlessthanonepercentnormorethanthree
58percentforcostofcollectionandshalltransferallothermoneyscollectedforsuchtaxtothe
59countyfordepositinthecountyconventionandrecreationtrustfund.
60 6.Allfundsdepositedinthecountyconventionandrecreationtrustfundshall,
61subjecttoannualappropriation,bedisbursedbythecountyonlyfordepositintheregional
62conventionandsportscomplexfundtopaythecounty'sshareofanyrent,feesorcharges
63payablepursuanttoanycontract,agreement,leaseorsubleaseprovidedforinsubsection3of
64thissection;providedthatintheeventthecountychoosestoparticipateinaqualifyingproject
65andentersintoanysuchcontract,agreement,leaseorsublease,thenanyfundsinexcessofits
66obligationshereunderwhicharedepositedinthecountyconventionandrecreationtrustfund
67inanyyearpursuanttosubsection4ofthissectionmaybeappropriatedanddisbursedbythe
68countyforgeneralrevenuepurposes.
69 7.Notwithstandinganyprovisionofsubsection6ofthissectiontothecontrary,funds
70depositedinthecountyconventionandrecreationtrustfundpursuanttosubsection5ofthis
71sectioninexcessofamountspayableasthecounty'sshareofanyrent,feesorchargespayable
72pursuanttoanycontract,agreement,leaseorsubleaseprovidedforinsubsection3ofthis
73section,includingreasonablereservesforfuturepaymentsofsuchamounts,shallnotbe
74appropriatedorpaidexceptforfundingoftheregionalconventionandsportscomplex
75authorityorforregionalconventionandtourismpurposestotheregionalconventionand
76visitorscommissionestablishedbysection67.601ifitisprovidingmanagementand
77operationsservicesforafacilityoftheregionalconventionandsportscomplexauthorityof
78whichthestateofMissouri,thecity,andSt.LouisCountyarelesseespursuanttoacontract,
79agreementorsubleasewithsuchlessees.
80 8.Inadditiontoanyothertaximposedbylaw,andnotwithstandingtheprovisionsof
81subdivision(1)ofsubsection5ofsection67.619tothecontrary,thegoverningbodyofthe
82citymayrepealapresenttwo-dollarlicensefeeperoccupiedroomleviedinsuchcityon
HB1538 6 83hotelsandmotelsandsubmittothevotersofthecityataxnottoexceedthreeandone-half
84percentontheamountofsalesorchargesforallsleepingroomspaidbythetransientguests
85ofhotelsandmotelssituatedwithinthecityinvolved,anddoingbusinesswithinsuchcityfor
86thepurposesoffundingdebtservice,leasepaymentsorotherexpensesofanexisting
87conventioncenter,includinganysouthernexpansionthereof,ofsuchcity,aregional
88conventionandsportscomplexauthorityoraregionalconventionandvisitorscommissionor
89anycombinationthereofashereinprovided.Ifthegoverningbodysoorders,theelection
90officialsofthecityshallsubmitapropositiontothevotersofsuchcityatthenextstatewide
91orcitywideelectionorataspecialelectioncalledforthatpurpose,suchspecialelectiontobe
92heldattheexpenseofthecity.Suchpropositionshallbesubmittedtothevotersin
93substantiallythefollowingformatsuchelection:
94 Shallthepresenttwo-dollarlicensefeeperoccupiedroomleviedinthe
95 cityof______onhotelsandmotelsberepealedandasalestaxof____
96 __percentontheamountofsalesorchargesforallroomspaidbythe
97 transientguestsofhotelsandmotelsbeleviedinthecityof______to
98 providefundsforconvention,tourismandsportsfacilitiespurposes
99 andagencies?
100☐Yes☐No
101
102Intheeventthatamajorityofthevotersvotingonsuchpropositioninsuchcityatsuch
103electionapprovesuchproposition,thensuchtwo-dollarlicensefeeperoccupiedroomshall
104berepealedandsuchsalestaxshallbeinfullforceandeffectasofthefirstdayofthe
105calendarquarterfollowingthecalendarquarterinwhichtheelectionwasheld.
106 9.Onandaftertheeffectivedateofanytaxauthorizedundertheprovisionsof
107subsection8ofthissection,thegoverningbodyofthecitymayadoptoneofthetwo
108followingprovisionsforthecollectionandadministrationofthetax:
109 (1)Thecollectorofrevenueinsuchcitymaycollectthetaxpursuanttorulesand
110regulationspromulgatedbythegoverningbodyofthecity.Thetaxtobecollectedbythe
111collectorofrevenue,lessanamountnotlessthanonepercentandnotmorethanthreepercent
112whichmayberetainedforcostsofcollection,shallberemittedtothecityanddepositedina
113specialtrustfundtobeknownasthe"CityConventionandSportsFacilityTrustFund"not
114laterthanthirtydaysfollowingtheendofeachmonth;
115 (2)Thegoverningbodyofthecitymayenterintoanagreementwiththedirectorof
116revenueofthestateofMissouriforthepurposeofcollectingthetaxauthorizedinsubsection
1178ofthissection.Intheeventthegoverningbodyentersintoanagreementwiththedirector
118ofrevenueofthestateofMissouriforthecollectionofthetaxauthorizedinsubsection8of
119thissection,thedirectorofrevenueshallperformallfunctionsincidenttotheadministration,
HB1538 7 120collection,enforcementandoperationofsuchtax,andthedirectorofrevenueshallcollect
121suchadditionaltax.Thetaxshallbecollectedandreporteduponsuchformsandundersuch
122administrativerulesandregulationsasmaybeprescribedbythedirectorofrevenue,andthe
123directorofrevenueshallretainnotlessthanonepercentnormorethanthreepercentforcost
124ofcollectionandshalltransferallothermoneyscollectedforsuchtaxtothecityfordepositin
125theconventionandsportsfacilitytrustfund.
126 10.Allfundsdepositedinthecityconventionandsportsfacilitytrustfundshall,
127subjecttoannualappropriation,bedisbursedbythecityonlyforfirst,debtservice,lease
128paymentsorotherexpensesrelatedtoanexistingconventioncenter,includinganysouthern
129expansionthereof,ofsuchcity,second,topaythecity'sshareofanyrent,feesorcharges
130payablepursuanttoanyleaseprovidedforinsubsection3ofthissectionandthird,the
131remainder,ifany,annuallytotheregionalconventionandvisitorscommissionestablishedby
132section67.601ifitisprovidingmanagementandoperationsservicesforafacilityofthe
133regionalconventionandsportscomplexauthorityofwhichthestateofMissouri,thecity,and
134St.LouisCountyarelesseespursuanttoacontract,agreementorsubleasewithsuchlessees.
135 11.Notwithstandinganyotherprovisionoflawtothecontrary:
136 (1)Atransientguesttaximposedundersections67.650to67.658shallexpireon
137December31,2026;
138 (2)BeginningonJanuary1,2027,notransientguesttaxshallbeleviedor
139administeredundersections67.650to67.658;and
140 (3)BeginningonJanuary1,2027,thesoletransientguesttaxleviedinsuchcity
141orcountyshallbethetransientguesttaximposedundersection144.951.
67.665.1.Thecountycommissionofanycountyborderingonalakehavingatleast
2onehundredandtenmilesofshorelinemaylevyataxnottoexceedthreepercentonthe
3amountofsales,rentsorchargesforallsleepingroomspaidbythetransientguestsofhotels,
4motels,condominiumsandspacerentedcampgroundsandhouseboatssituatedwithinsuch
5county.Thetaxshallbeknownasa"tourismtax"andshallbedepositedbythecounty
6treasurerinaseparatefundtobeknownasthe"TourismFund".Thecountycommission
7shallappropriatefromthetourismfund.
8 2.Theperson,firmorcorporation,subjecttoanytaximposedpursuanttosections
967.665and67.667shallcollectthetaxfromthetransientguests,andeachsuchtransientguest
10shallpaytheamountofthetaxduetotheperson,firmorcorporationrequiredtocollectthe
11tax.
12 3.Thetaximposedpursuanttotheprovisionsofsections67.665and67.667shallbe
13inadditiontoanyandallothertaxesandlicenses.
14 4.Therevenuesreceivedfromanytaximposedundertheprovisionsofsections
1567.665and67.667shallbeusedexclusivelyforthegeneralareaadvertisingandpromotionof
HB1538 8 16tourismbusinessfortheregionfromwhichitiscollectedbutshallnotbespentforspecific
17areaswithinthecountyorcountiescomprisingsuchregion.
18 5.Thegoverningbodyofacountylevyingataxundertheprovisionsofsections
1967.665and67.667shallappointatourismcommitteecomprisedoffivepersons,amajorityof
20whomareengagedinthehotelormotelbusinessinthecounty.Ofthemembersfirst
21appointed,twoshallserveforatermofthreeyears,twoshallserveforatermoftwoyears,
22andoneshallserveforatermofoneyear.Theirsuccessorsshallserveforatermofthree
23years,andmayserveformorethanoneterm.Themembersshallservewithout
24compensation.
25 6.Thetourismcommitteeofanycountyshallallocatefundsconcerningprogramsand
26expenditurestopromoteconventionsandtourisminthecounty,andmaycontractwithany
27publicorprivateagency,individual,partnership,association,orcorporationforthefurnishing
28ofservicesandsuppliesforsuchactivities.Asusedinthissection,"transientguests"meansa
29personorpersonswho,foracharge,occupyaroomorroomsinahotel,motel,condominium,
30houseboatsorspaceatcampgroundsforthirty-onedaysorlessduringanycalendarquarter.
31Thecountycommissionshallpermitthepersonrequiredtoremitthetaxtodeductandretain
32anamountequaltotwopercentofthetaxescollected.Allrefundsandpenaltiesasprovided
33insections144.010to144.510areherebymadeapplicabletoviolationofthissection.
34 7.Notwithstandinganyotherprovisionoflawtothecontrary:
35 (1)Atransientguesttaximposedundersections67.665and67.667shallexpire
36onDecember31,2026;
37 (2)BeginningonJanuary1,2027,notransientguesttaxshallbeleviedor
38administeredundersections67.665and67.667;and
39 (3)BeginningonJanuary1,2027,thesoletransientguesttaxleviedinsuch
40countyshallbethetransientguesttaximposedundersection144.951.
67.671.1.Thegoverningbodyofanycounty,exceptfirstclasscountiesotherthan
2firstclasscountieswithoutcharterformofgovernmentnotadjoininganyotherfirstclass
3countyunlesssuchfirstclasscountycontainspartofacitywithapopulationoverfour
4hundredandfiftythousand,andexceptasotherwiseprovidedinsubsection4orsubsection7
5ofthissectionmay,byamajorityvote,imposeatourismsalestaxthroughoutorinany
6portionofthecountyforthepromotionoftourismasprovidedinthisact,butsuchtaxshall
7notbecomeeffectiveunlessthegoverningbodyofthecountysubmitstothevotersofthe
8county,atapublicelection,aproposaltoauthorizethecountytoimposeataxunderthe
9provisionsofsections67.671to67.685.
10 2.Theballotofsubmissionshallbeinsubstantiallythefollowingform:
HB1538 9 11 Shallthecountyof______(Insertthenameofthecounty)imposea
12 tourismsalestaxof______(Insertrateofpercent)percentincertain
13 areasofthecounty?
14☐Yes☐No
15
16Ifamajorityofthevotescastontheproposalbythequalifiedvotersvotingthereonarein
17favoroftheproposal,thenthetaxshallbeineffect.Ifamajorityofthevotescastbythe
18qualifiedvotersvotingareopposedtotheproposal,thenthegoverningbodyofthecounty
19shallhavenopowertoimposethetaxauthorizedbysections67.671to67.685,unlessand
20untilthegoverningbodyofthecountyshallagainhavesubmittedanotherproposalto
21authorizethegoverningbodyofthecountytoimposethetax,andsuchproposalisapproved
22byamajorityofthequalifiedvotersvotingthereon.
23 3.Exceptasotherwiseprovidedinsubsection4orsubsection7ofthissection,the
24tourismtaxmaybeimposedatarateofnotmorethanseven-eighthsofonepercentonthe
25receiptsfromthesaleatretailofcertaintangiblepersonalpropertyortaxableserviceswithin
26thatpartofthecountyforwhichsuchtaxhasbeenadopted,asspecifiedinsection67.674.
27 4.ThegoverningbodyofanythirdclasscountywhichadjoinstheMississippiRiver
28andwhichalsoadjoinsoneormorefirstclasscountieswithoutacharterformofgovernment
29andwhichhasapopulationofnotmorethansixteenthousandinhabitantsaccordingtothe
301980decennialcensusmay,byamajorityvote,impose:
31 (1)Atourismsalestaxonthesaleofallfoodandbeveragessoldforconsumptionon
32thepremisesofallrestaurants,bars,taverns,orotherestablishmentswhichareprimarilyused
33toprovidefoodandbeverageservices;
34 (2)Atourismsalestaxupontherentorleasechargespaidbytransientguestsof
35hotels,motels,condominiums,houseboats,andspacerentedincampgrounds;
36 (3)Orboth.
37
38Thetaxmaybeimposedthroughoutorinanyportionofthecountyforthepromotionof
39tourismasprovidedinsections67.671to67.685butsuchtaxshallnotbecomeeffective
40unlessthegoverningbodyofthecountysubmitstothevotersofthecounty,atapublic
41election,aproposaltoauthorizethecountytoimposethetax.
42 5.Theballotofsubmissionshallbeinsubstantiallythefollowingform:
43 Shallthecountyof______(Insertnameofcounty)imposeatourism
44 salestaxof______(Insertrateofpercent)percentonthesaleorrental
45 of______(Inserttypeofpropertyorservice)incertainareasofthe
46 county?
HB1538 10 47☐Yes☐No
48
49Ifamajorityofthevotescastontheproposalbythequalifiedvotersvotingthereonarein
50favoroftheproposal,thenthetaxshallbeineffect.Ifamajorityofthevotescastbythe
51qualifiedvotersvotingareopposedtotheproposal,thenthegoverningbodyofthecounty
52shallhavenopowertoimposethetaxunlessanduntilthegoverningbodyofthecountyshall
53againhavesubmittedanotherproposaltoauthorizethegoverningbodyofthecountyto
54imposethetax,andsuchproposalisapprovedbyamajorityofthequalifiedvotersvoting
55thereon.Thetourismtaxmaybeimposedatarateofnotmorethantwopercentonthe
56receiptsfromthesaleorrentalatretailofcertaintangiblepersonalpropertyortaxable
57servicesasprovidedinthissubsectionwithinthatpartofthecountyforwhichsuchtaxhas
58beenadopted.
59 6.Withintendaysafteravoteinfavoroftheadoptionofatourismsalestaxbythe
60votersofanysuchcounty,thegoverningbodyofthecountyshallmakeitsorderimposingthe
61tax.Thetaxshallbecomeeffectiveonthefirstdayofthefirstcalendarquarteraftersuch
62orderismade;providedthatinanyfirstclasscountywithapopulationofatleasteighty
63thousandbutlessthanonehundredthousand,thetaxshallbecomeeffectiveonthefirstdayof
64thefirstmonthwhichbeginsmorethanthirtydaysaftersuchorderismade,andsuchtaxshall
65becollectedbythedepartmentofrevenueinthesamemannerasprescribedinsection32.087,
66exceptasotherwiseprovidedinthissection.
67 7.InanycountywhichhasanypartofaCorpsofEngineerslakewithashorelineof
68atleasteighthundredmilesandnotexceedingashorelineofninehundredmiles,thetourism
69taxmaybeimposedatarateofnotmorethantwopercentonthereceiptsfromthesaleat
70retailofcertaintangiblepersonalpropertyortaxableservices,subjecttotaxpursuantto
71chapter144,withinthatportionofthecountyforwhichsuchtaxhasbeenadopted.Allareas
72insuchcountyimposingatourismtaxeligibletodosoundertheprovisionsofthissection
73shallbecontiguouswithallotherareaswhichadoptthetax.
74 8.Alltourismsalestaxcollectedpursuanttosubsection7ofthissectionshallbe
75collectedandadministeredbythecountycollectorasprovidedinsection67.680and
76depositedinthe"CountyAdvertisingandTourismSalesTaxTrustFund"createdinsuch
77section.
78 9.Notwithstandinganyotherprovisionoflawtothecontrary:
79 (1)Atransientguesttaximposedundersections67.671to67.685shallexpireon
80December31,2026;
81 (2)BeginningonJanuary1,2027,notransientguesttaxshallbeleviedor
82administeredundersections67.671to67.685;and
HB1538 11 83 (3)BeginningonJanuary1,2027,thesoletransientguesttaxleviedinsuch
84countyshallbethetransientguesttaximposedundersection144.951.
67.1000.1.Thegoverningbodyofthefollowingcitiesandcountiesmayimposea
2taxasprovidedinthissection:
3 (1)Anycounty;
4 (2)Anycitywhichisthecountyseatofanycountyorwhichnoworhereafterhasa
5populationofmorethanthreethousandfivehundredinhabitantsandwhichhasheretofore
6beenauthorizedbythegeneralassembly;
7 (3)Anycityorcountywithmorethanthreehundredfiftyhotelandmotelrooms
8withintheboundariesofsuchcityorcounty;
9 (4)Anyothercitywhichhasapopulationofmorethaneighteenthousandandless
10thanforty-fivethousandinhabitantslocatedinacountyofthefirstclassificationwitha
11populationovertwohundredthousandadjacenttoacountyofthefirstclassificationwitha
12populationoverninehundredthousand.
13 2.Thegoverningbodyofanycityorcountylistedinsubsection1ofthissectionmay
14imposeataxonthechargesforallsleepingroomspaidbythetransientguestsofhotelsor
15motelssituatedinthecityorcounty,whichshallbenotmorethanfivepercentperoccupied
16roompernight,exceptthatsuchtaxshallnotbecomeeffectiveunlessthegoverningbodyof
17thecityorcountysubmitstothevotersofthecityorcountyatanelectionpermittedunder
18section115.123aproposaltoauthorizethegoverningbodyofthecityorcountytoimposea
19taxundertheprovisionsofthissectionandsection67.1002.Thetaxauthorizedbythis
20sectionandsection67.1002shallbeinadditiontothechargeforthesleepingroomandshall
21beinadditiontoanyandalltaxesimposedbylawandtheproceedsofsuchtaxshallbeused
22bythecityorcountysolelyforfundingaconventionandvisitorsbureauwhichshallbea
23generalnot-for-profitorganizationwithwhomthecityorcountyhascontracted,andwhichis
24establishedforthepurposeofpromotingthecityorcountyasaconvention,visitorandtourist
25center.Suchtaxshallbestatedseparatelyfromallotherchargesandtaxes.
26 3.Asusedinthissectionandsection67.1002,theterm"transientguests"meansa
27personorpersonswhooccupyaroomorroomsinahotelormotelforthirty-onedaysorless
28duringanycalendarquarter,exceptthatinanycountyofthethirdclassificationwithouta
29townshipformofgovernmentandwithmorethanforty-onethousandonehundredbutfewer
30thanforty-onethousandtwohundredinhabitants,"transientguests"meansapersonor
31personswhooccupyaroomorroomsinahotelormotelforninetydaysorlessduringany
32calendarquarter.
33 4.Provisionsofthissectiontothecontrarynotwithstanding,thegoverningbodyof
34anyhomerulecitywithmorethanthirty-ninethousandsixhundredbutfewerthanthirty-nine
35thousandsevenhundredinhabitantsandpartiallylocatedinanycountyofthefirst
HB1538 12 36classificationwithmorethanseventy-onethousandthreehundredbutfewerthanseventy-one
37thousandfourhundredinhabitantsmayimposeataxonthechargesforallsleepingrooms
38paidbythetransientguestsofhotelsormotelssituatedinthecity,whichshallbenotmore
39thansevenpercentperoccupiedroompernight,exceptthatsuchtaxshallnotbecome
40effectiveunlessthegoverningbodyofsuchcitysubmitstothevotersofthecityatanelection
41permittedundersection115.123aproposaltoauthorizethegoverningbodyofthecityto
42imposeataxundertheprovisionsofthissubsectionandsection67.1002.Thetaxauthorized
43bythissubsectionandsection67.1002shallbeinadditiontothechargeforthesleepingroom
44andshallbeinadditiontoanyandalltaxesimposedbylawandtheproceedsofsuchtaxshall
45beusedbythecitysolelyforfundingaconventionandvisitorsbureauwhichshallbea
46generalnot-for-profitorganizationwithwhomthecityhascontracted,andwhichis
47establishedforthepurposeofpromotingthecityasaconvention,visitor,andtouristcenter.
48Suchtaxshallbestatedseparatelyfromallotherchargesandtaxes.
49 5.Notwithstandinganyotherprovisionoflawtothecontrary,thetaxauthorizedin
50thissectionshallnotbeimposedbythefollowingcitiesorcounties:
51 (1)Anycityorcountyalreadyimposingataxsolelyonthechargesforsleeping
52roomspaidbythetransientguestsofhotelsormotelssituatedinanysuchcityorcounty
53underanyotherlawofthisstate;
54 (2)Anycitynotalreadyimposingataxunderthissectionandthatislocatedinwhole
55orpartiallywithinacountythatalreadyimposesataxsolelyonthechargesforsleeping
56roomspaidbythetransientguestsofhotelsormotelssituatedinsuchcountyunderthis
57sectionoranyotherlawofthisstate;or
58 (3)Anycountynotalreadyimposingataxunderthissectionandthathasacity
59locatedinwholeorinpartwithinitsboundariesthatalreadyimposesataxsolelyonthe
60chargesforsleepingroomspaidbythetransientguestsofhotelsormotelssituatedinsuch
61cityunderthissectionoranyotherlawofthisstate.
62 6.Thissectionshallnotbeconstruedasrepealinganytaxesleviedbyanycityor
63countyontransientguestsaspermittedunderthischapterorchapter94asofAugust28,
642011.
65 7.Notwithstandinganyotherprovisionoflawtothecontrary:
66 (1)Atransientguesttaximposedundersections67.1000and67.1002shall
67expireonDecember31,2026;
68 (2)BeginningonJanuary1,2027,notransientguesttaxshallbeleviedor
69administeredundersections67.1000and67.1002;and
70 (3)BeginningonJanuary1,2027,thesoletransientguesttaxleviedinsuchcity
71orcountyshallbethetransientguesttaximposedundersection144.951.
HB1538 13 67.1003.1.Thegoverningbodyofthefollowingcitiesandcountiesmayimposea
2taxasprovidedinthissection:
3 (1)Anycityorcountyhavingmorethanthreehundredfiftyhotelandmotelrooms
4insidesuchcityorcounty;
5 (2)Acountyofthethirdclassificationwithapopulationofmorethanseventhousand
6butlessthanseventhousandfourhundredinhabitants;
7 (3)Athirdclasscitywithapopulationofgreaterthantenthousandbutlessthan
8eleventhousandlocatedinacountyofthethirdclassificationwithatownshipformof
9governmentwithapopulationofmorethanthirtythousand;
10 (4)Acountyofthethirdclassificationwithatownshipformofgovernmentwitha
11populationofmorethantwentythousandbutlessthantwenty-onethousand;
12 (5)Anythirdclasscitywithapopulationofmorethaneleventhousandbutlessthan
13thirteenthousandwhichislocatedinacountyofthethirdclassificationwithapopulationof
14morethantwenty-threethousandbutlessthantwenty-sixthousand;
15 (6)Anycityofthethirdclassificationwithmorethantenthousandfivehundredbut
16fewerthantenthousandsixhundredinhabitants;
17 (7)Anycityofthethirdclassificationwithmorethantwenty-sixthousandthree
18hundredbutfewerthantwenty-sixthousandsevenhundredinhabitants;
19 (8)Anycityofthethirdclassificationwithmorethantenthousandeighthundredbut
20fewerthantenthousandninehundredinhabitantsandlocatedinmorethanonecounty.
21 2.Thegoverningbodyofanycityorcountylistedinsubsection1ofthissectionmay
22imposeataxonthechargesforallsleepingroomspaidbythetransientguestsofhotelsor
23motelssituatedinthecityorcountyoraportionthereof,whichshallbenotmorethanfive
24percentperoccupiedroompernight,exceptthatsuchtaxshallnotbecomeeffectiveunless
25thegoverningbodyofthecityorcountysubmitstothevotersofthecityorcountyatastate
26generalorprimaryelectionaproposaltoauthorizethegoverningbodyofthecityorcountyto
27imposeataxpursuanttothissection.Thetaxauthorizedbythissectionshallbeinadditionto
28thechargeforthesleepingroomandshallbeinadditiontoanyandalltaxesimposedbylaw
29andtheproceedsofsuchtaxshallbeusedbythecityorcountysolelyforthepromotionof
30tourism.Suchtaxshallbestatedseparatelyfromallotherchargesandtaxes.
31 3.Notwithstandinganyotherprovisionoflawtothecontrary,exceptasprovidedin
32subsection5ofthissection,thetaxauthorizedinsubsection1ofthissectionshallnotbe
33imposedbythefollowingcitiesorcounties:
34 (1)Anycityorcountyalreadyimposingataxsolelyonthechargesforsleeping
35roomspaidbythetransientguestsofhotelsormotelssituatedinanysuchcityorcounty
36underanyotherlawofthisstate;
HB1538 14 37 (2)Anycitynotalreadyimposingataxunderthissectionandthatislocatedinwhole
38orpartiallywithinacountythatalreadyimposesataxsolelyonthechargesforsleeping
39roomspaidbythetransientguestsofhotelsormotelssituatedinsuchcountyunderthis
40sectionoranyotherlawofthisstate;or
41 (3)Anycountynotalreadyimposingataxunderthissectionandthathasacity
42locatedinwholeorinpartwithinitsboundariesthatalreadyimposesataxsolelyonthe
43chargesforsleepingroomspaidbythetransientguestsofhotelsormotelssituatedinsuch
44cityunderthissectionoranyotherlawofthisstate.
45 4.Citiesofthethirdclasshavingmorethantwothousandfivehundredhoteland
46motelrooms,andlocatedinacountyofthefirstclassificationinwhichandwhereanothertax
47onthechargesforallsleepingroomspaidbythetransientguestsofhotelsandmotelssituated
48insuchcountyisimposed,mayimposethetaxauthorizedbythissectionofnotmorethan
49one-halfofonepercentperoccupiedroompernight.
50 5.Thegoverningbodyofanycityofthefourthclassificationwithmorethanfifty-one
51thousandinhabitantslocatedinacountywithacharterformofgovernmentandwithmore
52thantwohundredfiftythousandinhabitantswhichadjoinsanothercountywithacharterform
53ofgovernmentandwithmorethanonemillioninhabitantsmayimposeataxonthecharges
54forallsleepingroomspaidbythetransientguestofhotelsormotelssituatedinsuchcityora
55portionthereof,whichtaxshallbenotmorethantwopercentperoccupiedroompernight,
56exceptthatsuchtaxshallnotbecomeeffectiveunlessthegoverningbodyofsuchcity
57submits,afterJanuary1,2012,tothevotersofthatcity,atanelectionpermittedundersection
58115.123,aproposaltoauthorizethegoverningbodyofthecitytoimposeataxunderthis
59section.Thetaxauthorizedbythissectionshallbeinadditiontoanyandallothertaxes
60imposedbylaw,andtheproceedsofsuchtaxshallbeusedbythecitysolelyforthe
61promotionoftourism.Suchtaxshallbestatedseparatelyfromallotherchargesandtaxes.
62 6.Theballotofsubmissionforanytaxauthorizedinthissectionshallbein
63substantiallythefollowingform:
64 Shall(insertthenameofthecityorcounty)imposeataxonthecharges
65 forallsleepingroomspaidbythetransientguestsofhotelsandmotels
66 situatedin(nameofcityorcounty)atarateof(insertrateofpercent)
67 percentforthesolepurposeofpromotingtourism?
68☐Yes☐No
69
70Ifamajorityofthevotescastonthequestionbythequalifiedvotersvotingthereonarein
71favorofthequestion,thenthetaxshallbecomeeffectiveonthefirstdayofthesecond
72calendarquarterfollowingthecalendarquarterinwhichtheelectionwasheld.Ifamajority
73ofthevotescastonthequestionbythequalifiedvotersvotingthereonareopposedtothe
HB1538 15 74question,thenthetaxshallnotbecomeeffectiveunlessanduntilthequestionisresubmitted
75underthissectiontothequalifiedvotersandsuchquestionisapprovedbyamajorityofthe
76qualifiedvotersvotingonthequestion.
77 7.Asusedinthissection,"transientguests"meansapersonorpersonswhooccupya
78roomorroomsinahotelormotelforthirty-onedaysorlessduringanycalendarquarter.
79 8.Thissectionshallnotbeconstruedasrepealinganytaxesleviedbyanycityor
80countyontransientguestsaspermittedunderthischapterorchapter94asofAugust28,
812011.
82 9.Notwithstandinganyotherprovisionoflawtothecontrary:
83 (1)AtransientguesttaximposedunderthissectionshallexpireonDecember31,
842026;
85 (2)BeginningonJanuary1,2027,notransientguesttaxshallbeleviedor
86administeredunderthissection;and
87 (3)BeginningonJanuary1,2027,thesoletransientguesttaxleviedinsuchcity
88orcountyshallbethetransientguesttaximposedundersection144.951.
67.1004.1.Thegoverningbodyofanynonchartercountyofthefirstclassification
2withapopulationoflessthanseventy-fivethousandandcontainingpartofacitywitha
3populationofmorethanfourhundredandthirtythousandmayimposeataxonthechargesfor
4allsleepingroomspaidbythetransientguestsofhotelsormotelssituatedinthecountyora
5portionthereof,whichshallbenotmorethanonequarterofonepercentperoccupiedroom
6pernight,exceptthatsuchtaxshallnotbecomeeffectiveunlessthegoverningbodyofthe
7countysubmitstothevotersofthecountyatastategeneralorprimaryelection,aproposalto
8authorizethegoverningbodyofthecountytoimposeataxpursuanttothissection.Thetax
9authorizedbythissectionshallbeinadditiontothechargeforthesleepingroomandshallbe
10inadditiontoanyandalltaxesimposedbylawandtheproceedsofsuchtaxshallbeusedby
11thecountysolelyforthepromotionoftourism.Suchtaxshallbestatedseparatelyfromall
12otherchargesandtaxes.
13 2.Theballotofsubmissionforthetaxauthorizedinthissectionshallbein
14substantiallythefollowingform:
15 Shall(insertthenameofthecounty)imposeataxonthechargesforall
16 sleepingroomspaidbythetransientguestsofhotelsandmotels
17 situatedin(nameofcounty)atarateof(insertrateofpercent)percent
18 forthesolepurposeofpromotingtourism?
19☐Yes☐No
20 3.Asusedinthissection,"transientguests"meansapersonorpersonswhooccupy
21roomorroomsinahotelormotelforthirty-onedaysorlessduringanycalendarquarter.
22 4.Notwithstandinganyotherprovisionoflawtothecontrary:
HB1538 16 23 (1)AtransientguesttaximposedunderthissectionshallexpireonDecember31,
242026;
25 (2)BeginningonJanuary1,2027,notransientguesttaxshallbeleviedor
26administeredunderthissection;and
27 (3)BeginningonJanuary1,2027,thesoletransientguesttaxleviedinsuch
28countyshallbethetransientguesttaximposedundersection144.951.
67.1006.1.Inanycountyofthesecondclasswhichhasatwo-yearcommunity
2collegeandislocatedsouthoftheMissouriRiverandadjacenttoacountyofthesecondclass
3whichcontainsastateeducationalinstitutiondescribedasastateteacherscollegein
4paragraph(c)ofsubdivision(5)ofsection176.010,aproposaltoauthorizethegoverning
5bodyofthecountytoimposeataxmaybesubmittedtothevotersofthecountyatastate
6general,primaryorspecialelectionasfollows:
7 (1)Byamajorityvoteofthecountygoverningbody;or
8 (2)Uponpetitionofeightpercentofthevoterswhocastvotesforthememberofthe
9countygoverningbodywhoreceivedthehighestnumberofvotesatthelastelectioninwhich
10membersofthegoverningbodywereelected,thecountyclerkshallsubmittheproposalto
11thevotersofthecounty.Thetaxshallbeleviedonthesalesorchargesforallsleepingrooms
12paidbythetransientguestsofhotelsormotelssituatedinthecountyataratenottoexceed
13twodollarsperroompernight.Thetaxauthorizedbysections67.1006to67.1012shallbein
14additiontoanyandalltaxesimposedbylawandshallbestatedseparatelyfromallother
15chargesandtaxes.
16 2.Thequestionshallbesubmittedinsubstantiallythefollowingform:
17 Shalltherebeimposedinthecountyof______(nameofcounty)atax
18 of______(rateoftax)oneachsleepingroomoccupiedandrentedby
19 transientguestsofhotelsandmotelslocatedinthecounty,theproceeds
20 ofwhichshallbeexpendedfortourismpurposes?
21☐Yes☐No
22
23Ifamajorityofthevotescastonthequestionbythequalifiedvotersvotingthereonarein
24favorofthequestion,thenthetaxshallbecomeeffectiveonthefirstdayofthesecond
25calendarquarterfollowingthecalendarquarterinwhichtheelectionwasheld.Ifamajority
26ofthevotescastonthequestionbythequalifiedvotersvotingthereonareopposedtothe
27question,thenthetaxauthorizedbysections67.1006to67.1012shallnotbecomeeffective
28unlessanduntilthequestionisresubmittedundertheprovisionsofsections67.1006to
2967.1012tothequalifiedvotersofthecountyandsuchquestionisapprovedbyamajorityof
30thequalifiedvotersofthecountyvotingonthequestion.
HB1538 17 31 3.Thegoverningbodyofanycountyimposingataxunderthissectionmay,byorder
32orordinance,changetherateofsuchtaxfromtwodollarsperroompernighttonotmorethan
33fivepercentperoccupiedroompernight.Nosuchorderorordinanceshallbecomeeffective
34unlessthegoverningbodyofthecountysubmitstothevotersofthecountyatastategeneral,
35primary,orspecialelectionaproposaltoauthorizethegoverningbodyofthecountyto
36changetherateoftaximposedunderthissection.Ifamajorityofthevotescastonthe
37questionbythequalifiedvotersvotingthereonareinfavorofthequestion,thenthechangein
38thetaxrateshallbecomeeffectiveonthefirstdayofthesecondcalendarquarterfollowing
39thecalendarquarterinwhichtheelectionwasheld.Ifamajorityofthevotescastonthe
40questionbythequalifiedvotersvotingthereonareopposedtothequestion,thenthechangein
41thetaxrateshallnotbecomeeffectiveunlessanduntilthequestionisresubmittedunderthis
42sectiontothequalifiedvotersofthecountyandsuchquestionisapprovedbyamajorityof
43thequalifiedvotersvotingonthequestion.
44 4.Notwithstandinganyotherprovisionoflawtothecontrary:
45 (1)Atransientguesttaximposedundersections67.1006to67.1012shallexpire
46onDecember31,2026;
47 (2)BeginningonJanuary1,2027,notransientguesttaxshallbeleviedor
48administeredundersections67.1006to67.1012;and
49 (3)BeginningonJanuary1,2027,thesoletransientguesttaxleviedinsuch
50countyshallbethetransientguesttaximposedundersection144.951.
67.1009.1.Thegoverningbodyofthefollowingcitiesmayimposeataxasprovided
2inthissection:
3 (1)Anycityofthefourthclassificationwithmorethaneighthundredthirtybutfewer
4thanninehundredinhabitantsandlocatedinanycountywithacharterformofgovernment
5andwithmorethanninehundredfiftythousandinhabitants;
6 (2)Anycityofthefourthclassificationwithmorethanfourthousandfiftybutfewer
7thanfourthousandtwohundredinhabitantsandlocatedinanycountywithacharterformof
8governmentandwithmorethanninehundredfiftythousandinhabitants.
9 2.Thegoverningbodyofanycitylistedinsubsection1ofthissectionmayimposea
10taxonthechargesforallsleepingroomspaidbythetransientguestsofhotelsormotels
11situatedinthecity,whichshallbenotmorethansix-tenthsofonepercentperoccupiedroom
12pernight,exceptthatsuchtaxshallnotbecomeeffectiveunlessthegoverningbodyofthe
13cityorcountysubmitstothevotersofthecityorcountyatastategeneralorprimaryelection
14aproposaltoauthorizethegoverningbodyofthecitytoimposeataxpursuanttothissection.
15Thetaxauthorizedbythissectionshallbeinadditiontothechargeforthesleepingroomand
16shallbeinadditiontoanyandalltaxesimposedbylaw.Suchtaxshallbestatedseparately
17fromallotherchargesandtaxes.
HB1538 18 18 3.Theballotofsubmissionforanytaxauthorizedinthissectionshallbein
19substantiallythefollowingform:
20 Shall(insertthenameofthecity)imposeataxonthechargesforall
21 sleepingroomspaidbythetransientguestsofhotelsandmotels
22 situatedin(nameofcity)atarateof(insertrateofpercentuptosix-
23 tenthsofonepercent)?
24☐Yes☐No
25
26Ifamajorityofthevotescastonthequestionbythequalifiedvotersvotingthereonarein
27favorofthequestion,thenthetaxshallbecomeeffectiveonthefirstdayofthesecond
28calendarquarterfollowingthecalendarquarterinwhichtheelectionwasheld.Ifamajority
29ofthevotescastonthequestionbythequalifiedvotersvotingthereonareopposedtothe
30question,thenthetaxshallnotbecomeeffectiveunlessanduntilthequestionisresubmitted
31underthissectiontothequalifiedvotersandsuchquestionisapprovedbyamajorityofthe
32qualifiedvotersvotingonthequestion.
33 4.Asusedinthissection,"transientguests"meansapersonorpersonswhooccupya
34roomorroomsinahotelormotelforthirty-onedaysorlessduringanycalendarquarter.
35 5.Notwithstandinganyotherprovisionoflawtothecontrary:
36 (1)AtransientguesttaximposedunderthissectionshallexpireonDecember31,
372026;
38 (2)BeginningonJanuary1,2027,notransientguesttaxshallbeleviedor
39administeredunderthissection;and
40 (3)BeginningonJanuary1,2027,thesoletransientguesttaxleviedinsuchcity
41shallbethetransientguesttaximposedundersection144.951.
67.1015.1.Thegoverningbodyofanythirdclasscitywithapopulationofatleast
2twelvethousandlocatedinacountyofthefourthclassificationmayimposeataxonthe
3chargesforallsleepingroomspaidbythetransientguestsofhotelsormotelssituatedinthe
4cityoraportionthereof,whichshallbenotmorethanfivepercentperoccupiedroomper
5night,exceptthatsuchtaxshallnotbecomeeffectiveunlessthegoverningbodyofthecity
6submitstothevotersofthecityatastatemunicipal,generalorprimaryelection,aproposalto
7authorizethegoverningbodyofthecitytoimposeataxpursuanttothissection.Thetax
8authorizedbythissectionshallbeinadditiontothechargeforthesleepingroomandshallbe
9inadditiontoanyandalltaxesimposedbylawandtheproceedsofsuchtaxshallbeusedby
10thecitysolelyforbuildingandoperatinganexpositionandcommunitycenter.Suchtaxshall
11bestatedseparatelyfromallotherchargesandtaxes.
12 2.Theballotofsubmissionforthetaxauthorizedinthissectionshallbein
13substantiallythefollowingform:
HB1538 19 14 Shall(insertthenameofthecity)imposeataxonthechargesforall
15 sleepingroomspaidbythetransientguestsofhotelsandmotels
16 situatedin(nameofcity)atarateof(insertrateofpercent)percentfor
17 thepurposeofbuildingandoperatinganexpositionandcommunity
18 center?
19☐Yes☐No
20 3.Asusedinthissection,"transientguests"meansapersonorpersonswhooccupya
21roomorroomsinahotelormotelforthirty-onedaysorlessduringanycalendarquarter.
22 4.Withintendaysafteravoteinfavoroftheadoptionofataxauthorizedbythis
23sectionandbythevotersofanysuchcity,thegoverningbodyofthecityshallmakeitsorder
24imposingthetax.Thetaxshallbecomeeffectiveonthefirstdayofthefirstcalendarquarter
25aftersuchorderismade,andsuchtaxshallbecollectedbythedepartmentofrevenueinthe
26samemannerasprescribedinsection32.087,exceptasotherwiseprovidedinthissection.
27 5.Notwithstandinganyotherprovisionoflawtothecontrary:
28 (1)AtransientguesttaximposedunderthissectionshallexpireonDecember31,
292026;
30 (2)BeginningonJanuary1,2027,notransientguesttaxshallbeleviedor
31administeredunderthissection;and
32 (3)BeginningonJanuary1,2027,thesoletransientguesttaxleviedinsuchcity
33shallbethetransientguesttaximposedundersection144.951.
67.1016.1.Thegoverningbodyofanycountyofthesecond,third,orfourth
2classificationmayimpose,byorderorordinance,ataxonthechargesforallsleepingrooms
3paidbythetransientguestsofhotelsormotelssituatedinthecountyoraportionthereof.The
4taxshallbenotmorethanonecentperoccupiedroompernight,andshallbeimposedsolely
5forthepurposeofpromotingtourism-relatedactivitiesinthecounty.Thetaxauthorizedin
6thissectionshallbeinadditiontothechargeforthesleepingroomandallothertaxes
7imposedbylaw,andshallbestatedseparatelyfromallotherchargesandtaxes.
8 2.Nosuchorderorordinanceshallbecomeeffectiveunlessthegoverningbodyof
9thecountysubmitstothevotersofthecountyatastategeneral,primary,orspecialelectiona
10proposaltoauthorizethegoverningbodyofthecountytoimposeataxunderthissection.Ifa
11majorityofthevotescastonthequestionbythequalifiedvotersvotingthereonareinfavorof
12thequestion,thenthetaxshallbecomeeffectiveonthefirstdayofthesecondcalendar
13quarterfollowingthecalendarquarterinwhichtheelectionwasheld.Ifamajorityofthe
14votescastonthequestionbythequalifiedvotersvotingthereonareopposedtothequestion,
15thenthetaxshallnotbecomeeffectiveunlessanduntilthequestionisresubmittedunderthis
HB1538 20 16sectiontothequalifiedvotersofthecountyandsuchquestionisapprovedbyamajorityof
17thequalifiedvotersvotingonthequestion.
18 3.Allrevenuegeneratedbythetaxshallbecollectedbythecountycollectorof
19revenue,shallbedepositedinaspecialtrustfund,andshallbeusedsolelyforthedesignated
20purposes.Ifthetaxisrepealed,allfundsremaininginthespecialtrustfundshallcontinueto
21beusedsolelyforthedesignatedpurposes.Anyfundsinthespecialtrustfundthatarenot
22neededforcurrentexpendituresmaybeinvestedbythegoverningbodyinaccordancewith
23applicablelawsrelatingtotheinvestmentofothercountyfunds.Anyinterestandmoneys
24earnedonsuchinvestmentsshallbecreditedtothefund.
25 4.Uponadoptionofthetaxunderthissection,thereshallbeestablishedineach
26countyadoptingthetaxa"TourismCommission",toconsistoffivemembersappointedby
27thegoverningbodyofthecounty.Nomorethanonememberofthetourismcommission
28shallbeamemberofthegoverningbodyofthecounty.Oftheinitialmembersappointed,
29twoshallholdofficeforoneyear,twoshallholdofficefortwoyears,andoneshallhold
30officeforthreeyears.Membersappointedafterexpirationoftheinitialtermsshallbe
31appointedtoathree-yearterm.Eachmembermaybereappointed.Vacanciesshallbefilled
32byappointmentbythegoverningbodyofthecountyfortheremainderoftheunexpiredterm.
33Themembersshallnotreceivecompensationfortheirservices,butmaybereimbursedfor
34theiractualandnecessaryexpensesincurredinserviceofthetourismcommission.
35 5.Thegoverningbodyofanycountythathasadoptedthetaxauthorizedinthis
36sectionmaysubmitthequestionofrepealofthetaxtothevotersonanydateavailablefor
37electionsforthecounty.Ifamajorityofthevotescastontheproposalareinfavorofrepeal,
38thatrepealshallbecomeeffectiveonDecemberthirty-firstofthecalendaryearinwhichsuch
39repealwasapproved.Ifamajorityofthevotescastonthequestionbythequalifiedvoters
40votingthereonareopposedtotherepeal,thenthetaxauthorizedinthissectionshallremain
41effectiveuntilthequestionisresubmittedunderthissectiontothequalifiedvotersofthe
42county,andtherepealisapprovedbyamajorityofthequalifiedvotersvotingonthequestion.
43 6.Wheneverthegoverningbodyofanycountythathasadoptedthetaxauthorizedin
44thissectionreceivesapetition,signedbyanumberofregisteredvotersofthecountyequalto
45atleasttwopercentofthenumberofregisteredvotersofthecountyvotinginthelast
46gubernatorialelection,callingforanelectiontorepealthetaximposedunderthissection,the
47governingbodyshallsubmittothevotersofthecountyaproposaltorepealthetax.Ifa
48majorityofthevotescastonthequestionbythequalifiedvotersvotingthereonareinfavorof
49therepeal,thatrepealshallbecomeeffectiveonDecemberthirty-firstofthecalendaryearin
50whichsuchrepealwasapproved.Ifamajorityofthevotescastonthequestionbythe
51qualifiedvotersvotingthereonareopposedtotherepeal,thenthetaxshallremaineffective
HB1538 21 52untilthequestionisresubmittedunderthissectiontothequalifiedvotersofthecountyand
53therepealisapprovedbyamajorityofthequalifiedvotersvotingonthequestion.
54 7.Asusedinthissection,"transientguests"meansapersonorpersonswhooccupya
55roomorroomsinahotelormotelforthirty-onedaysorlessduringanycalendarquarter.
56 8.Notwithstandinganyotherprovisionoflawtothecontrary:
57 (1)AtransientguesttaximposedunderthissectionshallexpireonDecember31,
582026;
59 (2)BeginningonJanuary1,2027,notransientguesttaxshallbeleviedor
60administeredunderthissection;and
61 (3)BeginningonJanuary1,2027,thesoletransientguesttaxleviedinsuch
62countyshallbethetransientguesttaximposedundersection144.951.
67.1018.1.Thegoverningbodyofanycountyofthethirdclassificationwithouta
2townshipformofgovernmentandwithmorethanfivethousandninehundredbutfewerthan
3sixthousandinhabitantsmayimposeataxonthechargesforallsleepingroomspaidbythe
4transientguestsofhotelsormotelssituatedinthecountyoraportionthereof,whichshallnot
5bemorethanfivepercentperoccupiedroompernight,exceptthatsuchtaxshallnotbecome
6effectiveunlessthegoverningbodyofthecountysubmitstothevotersofthecountyatastate
7generalorprimaryelectionaproposaltoauthorizethegoverningbodyofthecountyto
8imposeataxunderthissection.Thetaxauthorizedinthissectionshallbeinadditiontothe
9chargeforthesleepingroomandallothertaxesimposedbylaw,andfiftypercentofthe
10proceedsofsuchtaxshallbeusedbythecountytofundlawenforcementwiththeremaining
11fiftypercentofsuchproceedstobeusedtofundthepromotionoftourism.Suchtaxshallbe
12statedseparatelyfromallotherchargesandtaxes.
13 2.Theballotofsubmissionforthetaxauthorizedinthissectionshallbein
14substantiallythefollowingform:
15 Shall______(insertthenameofthecounty)imposeataxonthe
16 chargesforallsleepingroomspaidbythetransientguestsofhotelsand
17 motelssituatedin______(nameofcounty)atarateof______(insert
18 rateofpercent)percentforthebenefitofthecounty?
19☐Yes☐No
20
21Ifamajorityofthevotescastonthequestionbythequalifiedvotersvotingthereonarein
22favorofthequestion,thenthetaxshallbecomeeffectiveonthefirstdayofthesecond
23calendarquarterfollowingthecalendarquarterinwhichtheelectionwasheld.Ifamajority
24ofthevotescastonthequestionbythequalifiedvotersvotingthereonareopposedtothe
25question,thenthetaxauthorizedbythissectionshallnotbecomeeffectiveunlessanduntil
26thequestionisresubmittedunderthissectiontothequalifiedvotersofthecountyandsuch
HB1538 22 27questionisapprovedbyamajorityofthequalifiedvotersofthecountyvotingonthe
28question.
29 3.Notwithstandinganyotherprovisionoflawtothecontrary:
30 (1)AtransientguesttaximposedunderthissectionshallexpireonDecember31,
312026;
32 (2)BeginningonJanuary1,2027,notransienttaxshallbeleviedor
33administeredunderthissection;and
34 (3)BeginningonJanuary1,2027,thesoletransientguesttaxleviedinsuch
35countyshallbethetransientguesttaximposedundersection144.951.
67.1020.Nongovernmentalagenciescongressionallymandatedtoprovidedisaster
2reliefservicesshallbeexemptfrompayingatransientguesttaximposedundersection
3144.951,thischapter, andchapters66,92,and94.Nosuchtaxshallbeimposedonany
4personwherepaymentisbeingmadebysuchanagency.
67.1158.1.Thegoverningbodyofacountywhichhasestablishedanauthorityunder
2theprovisionsofsections67.1150to67.1158mayimposeataxonthechargesforallsleeping
3roomspaidbythetransientguestsofhotelsormotelssituatedinthecounty,whichshallbe
4morethantwopercentbutnotmorethanfivepercentperoccupiedroompernight,exceptthat
5suchtaxshallnotbecomeeffectiveunlessthegoverningbodyofthecountysubmitstothe
6votersofthecountyatastategeneral,primary,orspecialelection,aproposaltoauthorizethe
7governingbodyofthecountytoimposeataxundertheprovisionsofthissection.Thetax
8authorizedbythissectionshallbeinadditiontothechargeforthesleepingroomandshallbe
9inadditiontoanyandalltaxesimposedbylaw,andtheproceedsofsuchtaxshallbeusedby
10theauthoritysolelyforfundingtheconstructionandoperationofconvention,visitorand
11sportsfacilities,otherincidentalfacilities,andoperationoftheauthorityconsistentwiththe
12provisionsofsections67.1150to67.1158.Suchtaxshallbestatedseparatelyfromallother
13chargesandtaxes.
14 2.Thequestionshallbesubmittedinsubstantiallythefollowingform:
15 Shallthe______(County)levyataxof______percentoneach
16 sleepingroomoccupiedandrentedbytransientguestsofhotelsand
17 motelslocatedinthecounty,theproceedsofwhichshallbeexpended
18 forthefundingofconvention,visitorandsportsfacilities,other
19 incidentalfacilities,andthecountyconventionandsportsfacilities
20 authority?
21☐YES☐NO
22
23Ifamajorityofthevotescastonthequestionbythequalifiedvotersvotingthereonarein
24favorofthequestion,thenthetaxshallbecomeeffectiveonthefirstdayofthecalendar
HB1538 23 25quarterfollowingthecalendarquarterinwhichtheelectionwasheld.Ifamajorityofthe
26votescastonthequestionbythequalifiedvotersvotingthereonareopposedtothequestion,
27thenthegoverningbodyforthecountyshallhavenopowertoimposethetaxauthorizedby
28thissectionunlessanduntilthegoverningbodyofthecountyresubmitsthequestionandsuch
29questionisapprovedbyamajorityofthequalifiedvotersvotingthereon.
30 3.Aftertheeffectivedateofanytaxauthorizedundertheprovisionsofthissection,
31thecountythatleviedthetaxmayadoptoneofthefollowingprovisionsforthecollectionand
32administrationofthetax:
33 (1)Thecountymayadoptrulesandregulationsfortheinternalcollectionofsuchtax
34bythecountyofficersusuallyresponsibleforcollectionandadministrationofcountytaxes;
35 (2)Thecountymayenterintoanagreementwiththeauthorityfortheauthorityto
36collectsuchtaxandperformallfunctionsincidenttotheadministration,collection,
37enforcement,andoperationofsuchtax.Thetaxauthorizedbythissectionshallbecollected
38andreporteduponsuchformsandundersuchadministrativerulesandregulationsasmaybe
39prescribedbytheauthority;or
40 (3)Thecountymayenterintoanagreementwiththedirectorofrevenueofthestate
41ofMissouriforthepurposeofcollectingthetaxauthorizedinthissection.Intheeventany
42countyentersintoanagreementwiththedirectorofrevenueofthestateofMissouriforthe
43collectionofthetaxauthorizedinthissection,thedirectorofrevenueshallperformall
44functionsincidenttotheadministration,collection,enforcementandoperationofsuchtax,
45andshallcollecttheadditionaltaxauthorizedundertheprovisionsofthissection.Thetax
46authorizedbythissectionshallbecollectedandreporteduponsuchformsandundersuch
47administrativerulesandregulationsasmaybeprescribedbythedirectorofrevenue,andthe
48directorofrevenueshallretainnotlessthanonepercentnormorethanthreepercentforcost
49ofcollection.
50 4.Ifataxisimposedbyacountyunderthissection,thetaxforeachcalendarquarter
51shallbedueonthefirstdayofthenextcalendarquarter.Ifanytaxesarenotpaidwithin
52thirtydaysaftertheduedate,theauthoritycollectingthetaxmaycollect,inadditiontothe
53amountofthetaxdue,onepercentinterestpermonthontheunpaidtaxesandapenaltyoftwo
54percentpermonthontheunpaidtax.Anypenaltyorinterestshallbecalculatedbeginningon
55theoriginalduedate.Theauthority,initsdiscretion,mayabateaportionofthepenaltyto
56facilitatethevoluntarypaymentofthetax.
57 5.Ifataxisimposedbyacountyunderthissection,eitherthecountyortheauthority
58shallhavethepowertoauditthetaxedfacilitiestoensurecompliancewiththetaxbythe
59facility.Duringsuchaudit,thetaxedfacilitiesshallgiveaccesstoexaminenecessaryrecords
60toensurecompliance.
HB1538 24 61 6.Suitstoenforcethecollectionandpaymentofthetaxagainstthetaxedfacilities
62shallbefiledandprosecutedonlybytheauthority.Theauthorityshallbeentitledtorecover
63costsandattorney'sfeesincurredbytheauthorityincollectingthetax.
64 7.Notwithstandinganyotherprovisionoflawtothecontrary:
65 (1)Atransientguesttaximposedundersections67.1150to67.1158shallexpire
66onDecember31,2026;
67 (2)BeginningonJanuary1,2027,notransientguesttaxshallbeleviedor
68administeredundersections67.1150to67.1158;and
69 (3)BeginningonJanuary1,2027,thesoletransientguesttaxleviedinsuch
70countyshallbethetransientguesttaximposedundersection144.951.
67.1177.1.Theboard,byamajorityvote,maysubmittotheresidentsofsuch
2districtataxofnotlessthantwopercentandnotmorethansixpercentontheamountofsales
3orchargesforallsleepingroomsofferedtothepublicandpaidbythetransientguestsof
4hotels,motelsandresortssituatedwithinthedistrict.Uponthewrittenrequestoftheboardto
5theelectionofficialsofthecountyinwhichthedistrictissituated,suchelectionofficialsshall
6submitapropositiontotheresidentsofsuchdistrictatacountywideorstatewideprimaryor
7generalelection,orataspecialelectioncalledforthatpurpose.Suchelectionofficialsshall
8givelegalnoticeasprovidedinchapter115.Asusedinthissection,theterm"hotels,motels
9andresorts"includesanycondominiumofferedtothepublicwhichisrentedtoapersonor
10entityforaperiodoflessthanthirty-onedays,anyprivatelyownedcampgroundofferedto
11thepublicwhichrentsspacetopersonsorentitiesforaperiodoflessthanthirty-onedays,
12andalsoincludesanyrentalofahouseboatoriginatingfromapointwithinthedistrictand
13whichisofferedtothepublic.Theterm"hotels,motelsandresorts"shallnotincludeany
14facilitiesoperatedbyarecognizedchurchanditsaffiliatesforthepurposeofproviding
15religiouseducationandrecreationtothechurch'smembers.Asusedinthissection,theterm
16"transientguest"meansapersonwhooccupiesaroomorroomsinahotel,motelorresortfor
17thirty-onedaysorlessduringanycalendarquarter.
18 2.Suchpropositionshallbesubmittedtothevotersofthebusinessdistrictin
19substantiallythefollowingformatsuchelection:
20 Shallalodgingtaxof______percentontheamountofsalesorcharges
21 foralllodgingpaidbythetransientguestsofhotels,motelsandresorts
22 beleviedinthelakeareabusinessdistrictofthecountyof______to
23 providefundsforthepromotionoftourisminthedistrict?
24☐Yes☐No
25 3.Intheeventthatamajorityofthevotersvotingonsuchpropositioninsuchdistrict
26approvesuchproposition,thensuchtaxshallbeinfullforceandeffectasofthefirstdayof
27thecalendarquarterfollowingthecalendarquarterinwhichtheelectionwasheld.The
HB1538 25 28resultsofanelectionheldunderthissectionshallbecertifiedbytheelectionofficialsofthe
29countytotheboardnotmorethanthirtydaysafterthedayonwhichsuchelectionwasheld.
30Thedistrictshallbeliableforitsshareofthecostsoftheelectionpursuanttosection115.065.
31 4.Intheeventataxisimposedunderthissection,suchtaxshallbeinadditiontoany
32countywidegrossreceiptstaxonhotels,motelsorresortsineffectatthetimeoftheelection
33orimposedafterthedateoftheelection.Ifataxisimposedundertheprovisionsofthis
34section,thecountymaycollectapenaltyofonepercentandinterestnottoexceedtwopercent
35permonthonunpaidtaxeswhichshallbeconsidereddelinquentthirtydaysafterthelastday
36ofeachquarter.
37 5.Therevenuesreceivedfromthetaxauthorizedinthissectionshallbeusedbythe
38advisoryboardforadvertisingandpromotionoftourism.Suchadvertisingandpromotional
39activitiesshallbedevelopedintoacomprehensivemarketingplan,soastomeettheneedsof
40allsizesandtypesofbusinesseswithinthelodgingindustry.Theboardmembersofeach
41lodgingcategory,asdescribedinsubsection1ofsection67.1175,shallhavesoleauthorityfor
42theexpenditureoffundscollectedfromthatcategory,andtourism-relatedprojectsthatmay
43beidentifiedasbeneficialtoanyofthethreelodgingcategoriesestablishedinsubsection1of
44section67.1175shallbeeligibleforfunding,basedontheproportionateshareofrevenues
45collectedfromthatcategory.Thisshallinclude,butnotbelimitedto,attendingsportsand
46travelshows,printingavacationguide,solicitingconventionbusiness,constructingor
47purchasingconventionfacilitiesandvisitorcenters,andsecuringcommercialairserviceinto
48thearea,whichmayincludethesubsidizingofairlineseats.Moneysmayalsobeexpended
49bytheboardtocontractwithotherentitiestoassistinbringingtouriststothedistrict.
50 6.Onandaftertheeffectivedateofanytaxauthorizedundertheprovisionsofthis
51section,theadvisoryboardshallenterintoanagreementwiththecountycollectorofthe
52countywherethedistrictissituatedforthepurposeofcollectingthetax.Thetaxtobe
53collectedbythecountycollectorshallberemittedtotheadvisoryboardofthedistrictnot
54laterthanthirtydaysfollowingtheendofanycalendarquarter.Thecountycommissionshall
55adoptrulesandregulationsforthecollectionandadministrationofthetax.Thecounty
56collectorshallretainonbehalfofthecountytwopercentforcostofcollection.
57 7.Notwithstandinganyotherprovisionoflawtothecontrary:
58 (1)Atransientguesttaximposedundersections67.1170to67.1180shallexpire
59onDecember31,2026;
60 (2)BeginningonJanuary1,2027,notransientguesttaxshallbeleviedor
61administeredundersections67.1170to67.1180;and
62 (3)BeginningonJanuary1,2027,thesoletransientguesttaxleviedinsuch
63countyshallbethetransientguesttaximposedundersection144.951.
HB1538 26 67.1185.1.Thegoverningbodyofanycountywithapopulationofatleasteighteen
2thousandinhabitantswhichadjoinsbothacountyofthefirstclassificationwithapopulation
3oflessthanonehundredthousandinhabitantsandatleastfourcountiesofthethird
4classificationmayimpose,byordinanceororder,asurchargeonthesaleofeachticketor
5otherchargeallowingadmissiontoorparticipationinanyprivatetouristattractionandonthe
6dailyrentalofroomsoraccommodationspaidbytransientguestsofhotels,motelsor
7campgrounds,asdefinedinsection94.802,insuchcounty,ataratenottoexceedtwenty-five
8centsperticketorothersuchcharge.Forpurposesofsections67.1185to67.1189,"private
9touristattraction"meansanycommercialentitywhichappealstotherecreationaldesiresand
10tastesofthetravelingpublicthroughthepresentationofservicesordevicesdesignedto
11entertainoreducatevisitors,includingbutnotlimitedto:
12 (1)Amusementparks,carnivals,circuses,fairsandwaterparks;
13 (2)Aerialtramways;
14 (3)Commercialanimal,reptile,andzoologicalexhibits;
15 (4)Commercialbeachesandhotsprings;
16 (5)Go-carts/miniaturegolfestablishments;
17 (6)Horseshowsandrodeosandridesonhorsesorotheranimals;
18 (7)Ridesonairplanes,helicopters,balloons,gliders,parachutesandbungeejumps;
19 (8)Automobile,bicycle,dog,horse,andotherracingevents;
20 (9)Musicshowsandpageants,movietheaters,andlivetheaters;and
21 (10)Canoerentals.
22 2.Attractionsoperatingonanoccasionalorintermittentbasisforfund-raising
23purposesbynonprofitcharitableorganizationswhoseordinaryactivitiesdonotinvolvethe
24operationofsuchattractionsshallbeexemptfromthesurchargeimposedbysections67.1185
25to67.1189.
26 3.Notwithstandinganyotherprovisionoflawtothecontrary:
27 (1)Atransientguesttaximposedundersections67.1185to67.1189shallexpire
28onDecember31,2026;
29 (2)BeginningonJanuary1,2027,notransientguesttaxshallbeleviedor
30administeredundersections67.1185to67.1189;and
31 (3)BeginningonJanuary1,2027,thesoletransientguesttaxleviedinsuch
32countyshallbethetransientguesttaximposedundersection144.951.
67.1360.1.Thegoverningbodyofthefollowingcitiesandcountiesmayimposea
2taxasprovidedinthissection:
3 (1)Acitywithapopulationofmorethanseventhousandandlessthanseven
4thousandfivehundred;
HB1538 27 5 (2)Acountywithapopulationofoverninethousandsixhundredandlessthan
6twelvethousandwhichhasatotalassessedvaluationofatleastsixty-threemilliondollars,if
7thecountysubmitstheissuetothevotersofsuchcountypriortoJanuary1,2003;
8 (3)Athirdclasscitywhichisthecountyseatofacountyofthethirdclassification
9withoutatownshipformofgovernmentwithapopulationofatleasttwenty-fivethousandbut
10notmorethanthirtythousandinhabitants;
11 (4)Anyfourthclasscityhaving,accordingtothelastfederaldecennialcensus,a
12populationofmorethanonethousandeighthundredfiftyinhabitantsbutlessthanone
13thousandninehundredfiftyinhabitantsinacountyofthefirstclassificationwithacharter
14formofgovernmentandhavingapopulationofgreaterthansixhundredthousandbutless
15thanninehundredthousandinhabitants;
16 (5)Anycityhavingapopulationofmorethanthreethousandbutlessthaneight
17thousandinhabitantsinacountyofthefourthclassificationhavingapopulationofgreater
18thanforty-eightthousandinhabitants;
19 (6)Anycityhavingapopulationoflessthantwohundredfiftyinhabitantsinacounty
20ofthefourthclassificationhavingapopulationofgreaterthanforty-eightthousand
21inhabitants;
22 (7)Anyfourthclasscityhavingapopulationofmorethantwothousandfivehundred
23butlessthanthreethousandinhabitantsinacountyofthethirdclassificationhavinga
24populationofmorethantwenty-fivethousandbutlessthantwenty-seventhousand
25inhabitants;
26 (8)Anythirdclasscitywithapopulationofmorethanthreethousandtwohundred
27butlessthanthreethousandthreehundredlocatedinacountyofthethirdclassification
28havingapopulationofmorethanthirty-fivethousandbutlessthanthirty-sixthousand;
29 (9)Anycountyofthesecondclassificationwithoutatownshipformofgovernment
30andapopulationoflessthanthirtythousand;
31 (10)Anycityofthefourthclassinacountyofthesecondclassificationwithouta
32townshipformofgovernmentandapopulationoflessthanthirtythousand;
33 (11)Anycountyofthethirdclassificationwithatownshipformofgovernmentanda
34populationofatleasttwenty-eightthousandbutnotmorethanthirtythousand;
35 (12)Anycityofthefourthclasswithapopulationofmorethanonethousandeight
36hundredbutlessthantwothousandinacountyofthethirdclassificationwithatownship
37formofgovernmentandapopulationofatleasttwenty-eightthousandbutnotmorethan
38thirtythousand;
39 (13)Anycityofthethirdclasswithapopulationofmorethanseventhousandtwo
40hundredbutlessthanseventhousandfivehundredwithinacountyofthethirdclassification
41withapopulationofmorethantwenty-onethousandbutlessthantwenty-threethousand;
HB1538 28 42 (14)Anyfourthclasscityhavingapopulationofmorethantwothousandeight
43hundredbutlessthanthreethousandonehundredinhabitantsinacountyofthethird
44classificationwithatownshipformofgovernmenthavingapopulationofmorethaneight
45thousandfourhundredbutlessthanninethousandinhabitants;
46 (15)Anyfourthclasscitywithapopulationofmorethanfourhundredseventybut
47lessthanfivehundredtwentyinhabitantslocatedinacountyofthethirdclassificationwitha
48populationofmorethanfifteenthousandninehundredbutlessthansixteenthousand
49inhabitants;
50 (16)Anythirdclasscitywithapopulationofmorethanthreethousandeighthundred
51butlessthanfourthousandinhabitantslocatedinacountyofthethirdclassificationwitha
52populationofmorethanfifteenthousandninehundredbutlessthansixteenthousand
53inhabitants;
54 (17)Anyfourthclasscitywithapopulationofmorethanfourthousandthreehundred
55butlessthanfourthousandfivehundredinhabitantslocatedinacountyofthethird
56classificationwithoutatownshipformofgovernmentwithapopulationgreaterthansixteen
57thousandbutlessthansixteenthousandtwohundredinhabitants;
58 (18)Anyfourthclasscitywithapopulationofmorethantwothousandfourhundred
59butlessthantwothousandsixhundredinhabitantslocatedinacountyofthefirst
60classificationwithoutacharterformofgovernmentwithapopulationofmorethanfifty-five
61thousandbutlessthansixtythousandinhabitants;
62 (19)Anyfourthclasscitywithapopulationofmorethantwothousandfivehundred
63butlessthantwothousandsixhundredinhabitantslocatedinacountyofthethird
64classificationwithapopulationofmorethannineteenthousandonehundredbutlessthan
65nineteenthousandtwohundredinhabitants;
66 (20)Anycountyofthethirdclassificationwithoutatownshipformofgovernment
67withapopulationgreaterthansixteenthousandbutlessthansixteenthousandtwohundred
68inhabitants;
69 (21)Anycountyofthesecondclassificationwithapopulationofmorethanforty-
70fourthousandbutlessthanfiftythousandinhabitants;
71 (22)Anythirdclasscitywithapopulationofmorethanninethousandfivehundred
72butlessthanninethousandsevenhundredinhabitantslocatedinacountyofthefirst
73classificationwithoutacharterformofgovernmentandwithapopulationofmorethanone
74hundredninety-eightthousandbutlessthanonehundredninety-eightthousandtwohundred
75inhabitants;
76 (23)Anycityofthefourthclassificationwithmorethanfivethousandtwohundred
77butlessthanfivethousandthreehundredinhabitantslocatedinacountyofthethird
HB1538 29 78classificationwithoutatownshipformofgovernmentandwithmorethantwenty-four
79thousandfivehundredbutlessthantwenty-fourthousandsixhundredinhabitants;
80 (24)Anythirdclasscitywithapopulationofmorethannineteenthousandnine
81hundredbutlessthantwentythousandinacountyofthefirstclassificationwithoutacharter
82formofgovernmentandwithapopulationofmorethanonehundredninety-eightthousand
83butlessthanonehundredninety-eightthousandtwohundredinhabitants;
84 (25)Anycityofthefourthclassificationwithmorethantwothousandsixhundred
85butlessthantwothousandsevenhundredinhabitantslocatedinanycountyofthethird
86classificationwithoutatownshipformofgovernmentandwithmorethanfifteenthousand
87threehundredbutlessthanfifteenthousandfourhundredinhabitants;
88 (26)Anycountyofthethirdclassificationwithoutatownshipformofgovernment
89andwithmorethanfourteenthousandninehundredbutlessthanfifteenthousandinhabitants;
90 (27)Anycityofthefourthclassificationwithmorethanfivethousandfourhundred
91butfewerthanfivethousandfivehundredinhabitantsandlocatedinmorethanonecounty;
92 (28)Anycityofthefourthclassificationwithmorethansixthousandthreehundred
93butfewerthansixthousandfivehundredinhabitantsandlocatedinmorethanonecounty
94throughthecreationofatourismdistrictwhichmayinclude,inadditiontothegeographic
95areaofsuchcity,theareaencompassedbytheportionoftheschooldistrict,locatedwithina
96countyofthefirstclassificationwithmorethanninety-threethousandeighthundredbut
97fewerthanninety-threethousandninehundredinhabitants,havinganaveragedaily
98attendanceforschoolyear2005-06betweenonethousandeighthundredandonethousand
99ninehundred;
100 (29)Anycityofthefourthclassificationwithmorethanseventhousandseven
101hundredbutlessthanseventhousandeighthundredinhabitantslocatedinacountyofthefirst
102classificationwithmorethanninety-threethousandeighthundredbutlessthanninety-three
103thousandninehundredinhabitants;
104 (30)Anycityofthefourthclassificationwithmorethantwothousandninehundred
105butlessthanthreethousandinhabitantslocatedinacountyofthefirstclassificationwith
106morethanseventy-threethousandsevenhundredbutlessthanseventy-threethousandeight
107hundredinhabitants;
108 (31)Anycityofthethirdclassificationwithmorethanninethousandthreehundred
109butlessthanninethousandfourhundredinhabitants;
110 (32)Anycityofthefourthclassificationwithmorethanthreethousandeighthundred
111butfewerthanthreethousandninehundredinhabitantsandlocatedinanycountyofthefirst
112classificationwithmorethanthirty-ninethousandsevenhundredbutfewerthanthirty-nine
113thousandeighthundredinhabitants;
HB1538 30 114 (33)Anycityofthefourthclassificationwithmorethanonethousandeighthundred
115butfewerthanonethousandninehundredinhabitantsandlocatedinanycountyofthefirst
116classificationwithmorethanonehundredthirty-fivethousandfourhundredbutfewerthan
117onehundredthirty-fivethousandfivehundredinhabitants;
118 (34)Anycountyofthethirdclassificationwithoutatownshipformofgovernment
119andwithmorethantwelvethousandonehundredbutfewerthantwelvethousandtwo
120hundredinhabitants;
121 (35)Anycityofthefourthclassificationwithmorethanthreethousandeighthundred
122butfewerthanfourthousandinhabitantsandlocatedinmorethanonecounty;provided,
123however,thatmotelsownedbynot-for-profitorganizationsareexempt;
124 (36)Anycityofthefourthclassificationwithmorethanfivethousandbutfewerthan
125fivethousandfivehundredinhabitantsandlocatedinanycountywithacharterformof
126governmentandwithmorethantwohundredthousandbutfewerthanthreehundredfifty
127thousandinhabitants;or
128 (37)Anycitywithmorethanfourthousandbutfewerthanfivethousandfivehundred
129inhabitantsandlocatedinanycountyofthefourthclassificationwithmorethanthirty
130thousandbutfewerthanforty-twothousandinhabitants.
131 2.Thegoverningbodyofanycityorcountylistedinsubsection1ofthissectionmay
132imposeataxonthechargesforallsleepingroomspaidbythetransientguestsofhotels,
133motels,bedandbreakfastinns,andcampgroundsandanydockingfacilitythatrentsslipsto
134recreationalboatsthatareusedbytransientsforsleeping,whichshallbeatleasttwopercent
135butnotmorethanfivepercentperoccupiedroompernight,exceptthatsuchtaxshallnot
136becomeeffectiveunlessthegoverningbodyofthecityorcountysubmitstothevotersofthe
137cityorcountyatastategeneral,primary,orspecialelection,aproposaltoauthorizethe
138governingbodyofthecityorcountytoimposeataxpursuanttotheprovisionsofthissection
139andsection67.1362.Thetaxauthorizedbythissectionandsection67.1362shallbein
140additiontoanychargepaidtotheowneroroperatorandshallbeinadditiontoanyandall
141taxesimposedbylawandtheproceedsofsuchtaxshallbeusedbythecityorcountysolely
142forfundingthepromotionoftourism.Suchtaxshallbestatedseparatelyfromallother
143chargesandtaxes.
144 3.Notwithstandinganyotherprovisionoflawtothecontrary:
145 (1)Atransientguesttaximposedunderthissectionandsection67.1362shall
146expireonDecember31,2026;
147 (2)BeginningonJanuary1,2027,notransientguesttaxshallbeleviedor
148administeredunderthissectionandsection67.1362;and
149 (3)BeginningonJanuary1,2027,thesoletransientguesttaxleviedinsuchcity
150orcountyshallbethetransientguesttaximposedundersection144.951.
HB1538 31 67.1361.1.Thegoverningbodyofanycountyofthefirstclassificationwithouta
2charterformofgovernmentandwithmorethaneighty-fivethousandninehundredbutless
3thaneighty-sixthousandinhabitantsandthegoverningbodyofanyhomerulecitywithmore
4thanseventy-threethousandninehundredbutlessthanseventy-fourthousandinhabitants
5mayimposeataxonthechargesforallsleepingroomspaidbythetransientguestsofhotels,
6motels,bedandbreakfastinnsandcampgroundsandanydockingfacilitywhichrentsslipsto
7recreationalboatswhichareusedbytransientsforsleeping,whichshallbeatleasttwo
8percent,butnotmorethaneightpercentperoccupiedroomorslippernight,exceptthatsuch
9taxshallnotbecomeeffectiveunlessthegoverningbodyofthecountyorcitysubmitstothe
10votersofthecountyorcityatastategeneral,primaryorspecialelection,aproposalto
11authorizethegoverningbodyofthecountyorcitytoimposeataxpursuanttothissection.
12Thetaxauthorizedbythissectionshallbeinadditiontoanychargepaidtotheowneror
13operatorandshallbeinadditiontoanyandalltaxesimposedbylawandtheproceedsofsuch
14taxshallbeusedbythecityorcountyforfundingthepromotionoftourismandconvention
15facilitiesincludingcapitalexpenditurestherefor.Suchtaxshallbestatedseparatelyfromall
16otherchargesandtaxes.
17 2.Anytaximposedbyacountypursuanttosubsection1ofthissectionshallapply
18onlytounincorporatedareasofsuchcounty.
19 3.Thequestionshallbesubmittedinsubstantiallythefollowingform:
20 Shallthe______(cityorcounty)levyataxof______percentoneach
21 sleepingroomorcampsiteoccupiedandrentedbytransientguestsand
22 anydockingfacilitywhichrentsslipstorecreationalboatswhichare
23 usedbytransientsforsleepinginthe______(cityorcounty),where
24 theproceedsofwhichshallbeexpendedforpromotionoftourismand
25 conventionfacilities?
26☐Yes☐No
27
28Ifamajorityofthevotescastonthequestionbythequalifiedvotersvotingthereonarein
29favorofthequestion,thenthetaxshallbecomeeffectiveonthefirstdayofthecalendar
30quarterfollowingthecalendarquarterinwhichtheelectionwasheld.Ifamajorityofthe
31votescastonthequestionbythequalifiedvotersvotingthereonareopposedtothequestion,
32thenthegoverningbodyforthecityorcountyshallhavenopowertoimposethetax
33authorizedbythissectionunlessanduntilthegoverningbodyofthecityorcountyagain
34submitsthequestiontothequalifiedvotersofthecityorcountyandsuchquestionis
35approvedbyamajorityofthequalifiedvotersvotingonthequestion.
HB1538 32 36 4.Onandaftertheeffectivedateofanytaxauthorizedundertheprovisionsofthis
37section,thecityorcountymayadoptoneofthetwofollowingprovisionsforthecollection
38andadministrationofthetax:
39 (1)Thecityorcountymayadoptrulesandregulationsfortheinternalcollectionof
40suchtaxbythecityorcountyofficersusuallyresponsibleforcollectionandadministrationof
41cityorcountytaxes;or
42 (2)Thecityorcountymayenterintoanagreementwiththedirectorofrevenueofthe
43stateofMissouriforthepurposeofcollectingthetaxauthorizedinthissection.Intheevent
44anycityorcountyentersintoanagreementwiththedirectorofrevenueofthestateof
45Missouriforthecollectionofthetaxauthorizedinthissection,thedirectorofrevenueshall
46performallfunctionsincidenttotheadministration,collection,enforcementandoperationof
47suchtax,andthedirectorofrevenueshallcollecttheadditionaltaxauthorizedunderthe
48provisionsofthissection.Thetaxauthorizedundertheprovisionsofthissectionshallbe
49collectedandreporteduponsuchformsandundersuchadministrativerulesandregulations
50asmaybeprescribedbythedirectorofrevenue,andthedirectorofrevenueshallretainan
51amountnottoexceedonepercentforcostofcollection.
52 5.Ifataxisimposedbyacityorcountyunderthissection,thecityorcountymay
53collectapenaltyofonepercentandinterestnottoexceedtwopercentpermonthonunpaid
54taxeswhichshallbeconsidereddelinquentthirtydaysafterthelastdayofeachquarter.
55 6.Asusedinthissection"transientguests"meansapersonorpersonswhooccupy
56roomorroomsinahotelormotelforthirty-onedaysorlessduringanycalendarquarter.
57 7.Notwithstandinganyotherprovisionoflawtothecontrary:
58 (1)AtransientguesttaximposedunderthissectionshallexpireonDecember31,
592026;
60 (2)BeginningonJanuary1,2027,notransientguesttaxshallbeleviedor
61administeredunderthissection;and
62 (3)BeginningonJanuary1,2027,thesoletransientguesttaxleviedinsuchcity
63orcountyshallbethetransientguesttaximposedundersection144.951.
67.1366.1.Thegoverningbodyofachartercitywithapopulationofmorethanone
2hundredthousandlocatedinachartercountyofthefirstclassificationmayimposeataxon
3thechargesforallsleepingroomspaidbythetransientguestsofhotels,motels,bedand
4breakfastinnsandcampgroundswhichshallbeatleastfivepercent,butnotmorethanseven
5percentperoccupiedroompernight,exceptthatsuchtaxshallnotbecomeeffectiveunless
6thegoverningbodyofthecitysubmitstothevotersofthecityatastategeneral,primaryor
7specialelection,aproposaltoauthorizethegoverningbodyofthecitytoimposeataxunder
8theprovisionsofthissection.Thetaxauthorizedbythissectionshallbeinadditiontoany
9chargepaidtotheowneroroperatorandshallbeinadditiontoanyandalltaxesimposedby
HB1538 33 10lawandtheproceedsofsuchtaxshallbeusedbythecityforfundingthepromotion,
11operationanddevelopmentoftourism.Suchtaxshallbestatedseparatelyfromallother
12chargesandtaxes.
13 2.Thequestionshallbesubmittedinsubstantiallythefollowingform:
14 Shallthe______(city)levyataxof______percentoneachsleeping
15 roomorcampsiteoccupiedandrentedbytransientguestswhichare
16 usedbytransientsforsleepinginthe______(city),wheretheproceeds
17 shallbeexpendedforpromotionoftourism?
18☐Yes☐No
19
20Ifamajorityofthevotescastonthequestionbythequalifiedvotersvotingthereonarein
21favorofthequestion,thenthetaxshallbecomeeffectiveonthefirstdayofthecalendar
22quarterfollowingthecalendarquarterinwhichtheelectionwasheld.Ifamajorityofthe
23votescastonthequestionbythequalifiedvotersvotingthereonareopposedtothequestion,
24thenthegoverningbodyforthecityshallhavenopowertoimposethetaxauthorizedby
25subsection1ofthissectionunlessanduntilthegoverningbodyofthecityagainsubmitsthe
26questiontothequalifiedvotersofthecityandsuchquestionisapprovedbyamajorityofthe
27qualifiedvotersvotingonthequestion.
28 3.Onandaftertheeffectivedateofanytaxauthorizedundertheprovisionsof
29subsection1ofthissection,thecitymayadoptoneofthetwofollowingprovisionsforthe
30collectionandadministrationofthetax:
31 (1)Thecitymayadoptrulesandregulationsfortheinternalcollectionofsuchtaxby
32thecityofficersusuallyresponsibleforcollectionandadministrationofcitytaxes;or
33 (2)Thecitymayenterintoanagreementwiththedirectorofrevenueofthestateof
34Missouriforthepurposeofcollectingthetaxauthorizedinsubsection1ofthissection.Inthe
35eventanycityentersintoanagreementwiththedirectorofrevenueofthestateofMissouri
36forthecollectionofthetaxauthorizedinsubsection1ofthissection,thedirectorofrevenue
37shallperformallfunctionsincidenttotheadministration,collection,enforcementand
38operationofsuchtax,andthedirectorofrevenueshallcollecttheadditionaltaxauthorized
39pursuanttotheprovisionsofsubsection1ofthissection.Thetaxauthorizedunderthe
40provisionsofsubsection1ofthissectionshallbecollectedandreporteduponsuchformsand
41undersuchadministrativerulesandregulationsasmaybeprescribedbythedirectorof
42revenue,andthedirectorofrevenueshallretainanamountnottoexceedonepercentforcost
43ofcollection.
44 4.Ifataxisimposedbyacitypursuanttosubsection1ofthissection,thecitymay
45collectapenaltyofonepercentandinterestnottoexceedtwopercentpermonthonunpaid
46taxeswhichshallbeconsidereddelinquentthirtydaysafterthelastdayofeachquarter.
HB1538 34 47 5.Nothingcontainedhereinshallbeconstruedtolimitthepowerofaconstitutional
48chartercityinanonchartercountyfromimposingabusinesslicensetaxonhotels,motels,bed
49andbreakfastinnsandcampgroundsuponsuchterms,conditionsandproceduresassetforth
50initsowncharterorordinances.
51 6.Notwithstandinganyotherprovisionoflawtothecontrary:
52 (1)AtransientguesttaximposedunderthissectionshallexpireonDecember31,
532026;
54 (2)BeginningonJanuary1,2027,notransientguesttaxshallbeleviedor
55administeredunderthissection;and
56 (3)BeginningonJanuary1,2027,thesoletransientguesttaxleviedinsuchcity
57shallbethetransientguesttaximposedundersection144.951.
67.1367.1.Thegoverningbodyofanycountyofthethirdclassificationwithouta
2townshipformofgovernmentandwithmorethaneighteenthousandbutfewerthantwenty
3thousandinhabitantsandwithacityofthefourthclassificationwithmorethaneightthousand
4butfewerthanninethousandinhabitantsasthecountyseatmayimposeataxonthecharges
5forallsleepingroomspaidbythetransientguestsofhotelsormotelssituatedinthecountyor
6aportionthereof,whichshallbenomorethansixpercentperoccupiedroompernight,except
7thatsuchtaxshallnotbecomeeffectiveunlessthegoverningbodyofthecountysubmitsto
8thevotersofthecountyatastategeneralorprimaryelection,aproposaltoauthorizethe
9governingbodyofthecountytoimposeataxpursuanttothissection.Thetaxauthorizedby
10thissectionshallbeinadditiontothechargeforthesleepingroomandshallbeinadditionto
11anyandalltaxesimposedbylawandtheproceedsofsuchtaxshallbeusedbythecounty
12solelyforthepromotionoftourism.Suchtaxshallbestatedseparatelyfromallothercharges
13andtaxes.
14 2.Theballotofsubmissionforthetaxauthorizedinthissectionshallbein
15substantiallythefollowingform:
16 Shall______(insertthenameofthecounty)imposeataxonthe
17 chargesforallsleepingroomspaidbythetransientguestsofhotelsand
18 motelssituatedin______(nameofcounty)atarateof______(insert
19 rateofpercent)percentforthesolepurposeofpromotingtourism?
20☐Yes☐No
21 3.Asusedinthissection,"transientguests"meansapersonorpersonswhooccupya
22roomorroomsinahotelormotelforthirty-onedaysorlessduringanycalendarquarter.
23 4.Notwithstandinganyotherprovisionoflawtothecontrary:
24 (1)AtransientguesttaximposedunderthissectionshallexpireonDecember31,
252026;
HB1538 35 26 (2)BeginningonJanuary1,2027,notransientguesttaxshallbeleviedor
27administeredunderthissection;and
28 (3)BeginningonJanuary1,2027,thesoletransientguesttaxleviedinsuch
29countyshallbethetransientguesttaximposedundersection144.951.
67.1368.1.Thegoverningbodyofanycountyofthethirdclassificationwithouta
2townshipformofgovernmentandwithmorethantwelvethousandbutfewerthanfourteen
3thousandinhabitantsandwithacityofthefourthclassificationwithmorethantwothousand
4sevenhundredbutfewerthanthreethousandinhabitantsasthecountyseatmayimposeatax
5onthechargesforallsleepingroomspaidbythetransientguestsofhotelsormotelssituated
6inthecountyoraportionthereof,whichshallnotbemorethanfivepercentperoccupied
7roompernight,exceptthatsuchtaxshallnotbecomeeffectiveunlessthegoverningbodyof
8thecountysubmitstothevotersofthecountyatastategeneralorprimaryelectionaproposal
9toauthorizethegoverningbodyofthecountytoimposeataxunderthissection.Thetax
10authorizedinthissectionshallbeinadditiontothechargeforthesleepingroomandallother
11taxesimposedbylaw,andtheproceedsofsuchtaxshallbeusedbythecountyforthe
12promotionoftourism,growthoftheregion,andeconomicdevelopment.Suchtaxshallbe
13statedseparatelyfromallotherchargesandtaxes.
14 2.Theballotofsubmissionforthetaxauthorizedinthissectionshallbein
15substantiallythefollowingform:
16 Shall______(insertthenameofthecounty)imposeataxonthe
17 chargesforallsleepingroomspaidbythetransientguestsofhotelsand
18 motelssituatedin______(nameofcounty)atarateof______(insert
19 rateofpercent)percentforthepromotionofthecounty,growthofthe
20 region,andeconomicdevelopment?
21☐Yes☐No
22
23Ifamajorityofthevotescastonthequestionbythequalifiedvotersvotingthereonarein
24favorofthequestion,thenthetaxshallbecomeeffectiveonthefirstdayofthesecond
25calendarquarterfollowingthecalendarquarterinwhichtheelectionwasheld.Ifamajority
26ofthevotescastonthequestionbythequalifiedvotersvotingthereonareopposedtothe
27question,thenthetaxauthorizedbythissectionshallnotbecomeeffectiveunlessanduntil
28thequestionisresubmittedunderthissectiontothequalifiedvotersofthecountyandsuch
29questionisapprovedbyamajorityofthequalifiedvotersofthecountyvotingonthe
30question.
31 3.Asusedinthissection,"transientguests"meanspersonswhooccupyaroomor
32roomsinahotelormotelforthirty-onedaysorlessduringanycalendarquarter.
33 4.Notwithstandinganyotherprovisionoflawtothecontrary:
HB1538 36 34 (1)AtransientguesttaximposedunderthissectionshallexpireonDecember31,
352026;
36 (2)BeginningonJanuary1,2027,notransientguesttaxshallbeleviedor
37administeredunderthissection;and
38 (3)BeginningonJanuary1,2027,thesoletransientguesttaxleviedinsuch
39countyshallbethetransientguesttaximposedundersection144.951.
70.220.1.Anymunicipalityorpoliticalsubdivisionofthisstate,ashereindefined,
2maycontractandcooperatewithanyothermunicipalityorpoliticalsubdivision,orwithan
3electiveorappointiveofficialthereof,orwithadulyauthorizedagencyoftheUnitedStates,
4orofthisstate,orwithotherstatesortheirmunicipalitiesorpoliticalsubdivisions,orwith
5anyprivateperson,firm,associationorcorporation,fortheplanning,development,
6construction,acquisitionoroperationofanypublicimprovementorfacility,orfora
7commonservice;provided,thatthesubjectandpurposesofanysuchcontractorcooperative
8actionmadeandenteredintobysuchmunicipalityorpoliticalsubdivisionshallbewithinthe
9scopeofthepowersofsuchmunicipalityorpoliticalsubdivision.
10 2.Anymunicipalityorpoliticalsubdivisionofthisstatemaycontractwithoneor
11moreadjacentmunicipalitiesorpoliticalsubdivisionstosharethetaxrevenuesofsuch
12cooperatingentitiesthataregeneratedfromrealpropertyandtheimprovementsconstructed
13thereon,ifsuchrealpropertyislocatedwithintheboundariesofeitherorbothmunicipalities
14orsubdivisionsandwithinthreethousandfeetofacommonborderofthecontracting
15municipalitiesorpoliticalsubdivisions.Thepurposeofsuchcontractshallbewithinthe
16scopeofpowersofeachmunicipalityorpoliticalsubdivision.Municipalitiesorpolitical
17subdivisionsseparatedonlybyapublicstreet,easement,orright-of-wayshallbeconsidered
18toshareacommonborderforpurposesofthissubsection.
19 3.Anyhomerulecitywithmorethanseventy-threethousandbutfewerthanseventy-
20fivethousandinhabitantsmaycontractwithanycountyofthefirstclassificationwithmore
21thaneighty-fivethousandninehundredbutfewerthaneighty-sixthousandinhabitantsto
22sharetaxrevenuesforthepurposeofpromotingtourismandtheconstruction,maintenance,
23andimprovementofconventioncenterandrecreationalfacilities.Intheeventanagreement
24forthedistributionoftaxrevenuesisenteredintobetweenacountyofthefirstclassification
25withmorethaneighty-fivethousandninehundredbutfewerthaneighty-sixthousand
26inhabitantsandahomerulecitywithmorethanseventy-threethousandbutfewerthan
27seventy-fivethousandinhabitants,thenallrevenuereceivedfromsuchtaxesshallbe
28distributedinaccordancewiththetermsofsaidagreement.Forpurposesofthissubsection,
29theterm"taxrevenues"shallincludetaxrevenuesgeneratedfromtheimpositionofa
30transientguesttaximposedundertheprovisionsofsection67.1361orsection144.951.
HB1538 37 31 4.Ifanycontractorcooperativeactionenteredintounderthissectionisbetweena
32municipalityorpoliticalsubdivisionandanelectiveorappointiveofficialofanother
33municipalityorpoliticalsubdivision,suchcontractorcooperativeactionshallbeapprovedby
34thegoverningbodyoftheunitofgovernmentinwhichsuchelectiveorappointiveofficial
35resides.
36 5.Intheeventanagreementforthedistributionoftaxrevenuesisenteredinto
37betweenacountyofthefirstclassificationwithoutacharterformofgovernmentanda
38constitutionalchartercitywithapopulationofmorethanonehundredfortythousandthatis
39locatedinsaidcountypriortoavotetoauthorizetheimpositionofsuchtax,thenallrevenue
40receivedfromsuchtaxshallbedistributedinaccordancewithsaidagreementforsolongas
41thetaxremainsineffectoruntiltheagreementismodifiedbymutualagreementofthe
42parties.
92.327.1.Anycitymaysubmitapropositiontothevotersofsuchcity:
2 (1)Ataxnottoexceedsevenandone-halfpercentoftheamountofsalesorcharges
3forallsleepingroomspaidbythetransientguestsofhotels,motelsandtouristcourtssituated
4withinthecityinvolved,anddoingbusinesswithinsuchcity(excludingsalestax);and
5 (2)Ataxnottoexceedtwopercentofthegrossreceiptsderivedfromtheretailsales
6offoodbyeverypersonoperatingafoodestablishment.
7 2.Suchtaxesshallbeknownasthe"conventionandtourismtax"andwhencollected
8shallbedepositedbythecitytreasurerinaseparatefundtobeknownasthe"Conventionand
9TourismFund".Thegoverningbodyofthecityshallappropriatefromtheconventionand
10tourismfundasprovidedinsections92.325to92.340.
11 3.Notwithstandinganyotherprovisionoflawtothecontrary:
12 (1)Atransientguesttaximposedundersections92.325to92.340shallexpireon
13December31,2026;
14 (2)BeginningonJanuary1,2027,notransientguesttaxshallbeleviedor
15administeredundersections92.325to92.340;and
16 (3)BeginningonJanuary1,2027,thesoletransientguesttaxleviedinsuchcity
17shallbethetransientguesttaximposedundersection144.951.
94.271.1.Thegoverningbodyofanycityofthefourthclassificationwithmorethan
2twenty-fourthousandeighthundredbutfewerthantwenty-fivethousandinhabitantsmay
3imposeataxonthechargesforallsleepingroomspaidbythetransientguestsofhotelsor
4motelssituatedinthecityoraportionthereof,whichshallnotbemorethanfivepercentper
5occupiedroompernight,exceptthatsuchtaxshallnotbecomeeffectiveunlessthegoverning
6bodyofthecitysubmitstothevotersofthecityatastategeneralorprimaryelectiona
7proposaltoauthorizethegoverningbodyofthecitytoimposeataxunderthissection.The
8taxauthorizedinthissectionshallbeinadditiontothechargeforthesleepingroomandall
HB1538 38 9othertaxesimposedbylaw,andtheproceedsofsuchtaxshallbeusedbythecityforthe
10promotionoftourism.Suchtaxshallbestatedseparatelyfromallotherchargesandtaxes.
11 2.Theballotofsubmissionforthetaxauthorizedinthissectionshallbein
12substantiallythefollowingform:
13 Shall______(insertthenameofthecity)imposeataxonthecharges
14 forallsleepingroomspaidbythetransientguestsofhotelsandmotels
15 situatedin______(nameofcity)atarateof______(insertrateof
16 percent)percentforthepurposeofpromotingtourism?
17☐Yes☐No
18
19Ifamajorityofthevotescastonthequestionbythequalifiedvotersvotingthereonarein
20favorofthequestion,thenthetaxshallbecomeeffectiveonthefirstdayofthesecond
21calendarquarterfollowingthecalendarquarterinwhichtheelectionwasheld.Ifamajority
22ofthevotescastonthequestionbythequalifiedvotersvotingthereonareopposedtothe
23question,thenthetaxauthorizedbythissectionshallnotbecomeeffectiveunlessanduntil
24thequestionisresubmittedunderthissectiontothequalifiedvotersofthecityandsuch
25questionisapprovedbyamajorityofthequalifiedvotersofthecityvotingonthequestion.
26 3.Asusedinthissection,"transientguests"meansapersonorpersonswhooccupya
27roomorroomsinahotelormotelforthirty-onedaysorlessduringanycalendarquarter.
28 4.Notwithstandinganyotherprovisionoflawtothecontrary:
29 (1)AtransientguesttaximposedunderthissectionshallexpireonDecember31,
302026;
31 (2)BeginningonJanuary1,2027,notransientguesttaxshallbeleviedor
32administeredunderthissection;and
33 (3)BeginningonJanuary1,2027,thesoletransientguesttaxleviedinsuchcity
34shallbethetransientguesttaximposedundersection144.951.
94.802.1.Inadditiontoanytourismtaximposedbysection94.805,thegoverning
2bodyofanymunicipalitywithmorethantwothousandfivehundredhotelandmotelrooms
3insidethemunicipallimitsmayimpose,byordinance,atourismtaxataratenottoexceed
4fourpercentonthefollowing:
5 (1)Thepricepaidorchargedtoanypersonforroomsoraccommodationspaidby
6transientguestsofhotels,motels,condominiumunits,time-shareinterestsincondominiums,
7campgrounds,andtouristcourtssituatedwithinthemunicipality;and
8 (2)Thepricepaidorchargedforanyadmissiontickettoorparticipationinany
9privatetouristattractioninsuchmunicipality.
10 2.Asusedinthissection,theterm"hotel","motel","condominium","time-share
11interestsincondominiums",or"touristcourt"meansanystructureorbuilding,underone
HB1538 39 12management,whichcontainsroomsfurnishedfortheaccommodationorlodgingofguests,
13withorwithoutmealsbeingprovided,includingbedandbreakfastfacilities,andkept,used,
14maintained,advertised,orheldouttothepublicasaplacewheresleepingaccommodations
15aresoughtforpayorcompensationtotransientguestsandtheuseoftheterm"hotel"or
16"motel"aloneshallalsobedeemedtoincludeallsuchstructures,buildingsandfacilities,and
17theterm"campground"meansrealproperty,otherthanstate-ownedproperty,whichcontains
18parcelsforrenttotransientguestsforpayorcompensation,whichmayincludetemporary
19utilityhook-upsforusebythetransientguests,andwheresuchtransientguestsgenerallyuse
20tents,recreationalvehiclesorsomeotherformoftemporaryshelterwhileontherented
21premises.Sheltersforthehomelessoperatedbynot-for-profitorganizationsarenotahotel,
22motel,ortouristcourtforthepurposesofthissection.Asusedinthissection,theterm
23"transientguest"meansapersonwhooccupiesaroomorroomsinahotel,motel,
24campground,ortouristcourtforthirtyconsecutivedaysorless.
25 3.Asusedinthissection,"privatetouristattraction"meansanycommercialentity
26whichappealstotherecreationaldesiresandtastesofthetravelingpublicthroughthe
27presentationofservicesordevicesdesignedtoentertainoreducatevisitors,includingbutnot
28limitedto:
29 (1)Amusementparks,carnivals,circuses,fairsandwaterparks;
30 (2)Aerialtramways;
31 (3)Commercialanimal,reptile,andzoologicalexhibits;
32 (4)Commercialbeachesandhotsprings;
33 (5)Go-carts/miniaturegolfestablishments;
34 (6)Horseshowsandrodeos;
35 (7)Ridesonairplanes,helicopters,balloons,gliders,parachutesandbungeejumps;
36 (8)Automobile,bicycle,dog,horse,andotherracingevents;
37 (9)Musicshowsandpageants,movietheaters,andlivetheaters;
38 (10)Regularlyscheduledandspecialprofessionalsportingeventsincluding,butnot
39limitedto,football,baseball,basketball,hockey,tennis,golf,bowling,soccer,horseracing,
40bicycleracing,humantrackandfieldevents,tabletennisandotherracquetevents,exceptthat
41attractionsownedoroperatedbyschools,collegesanduniversitiesshallbeexemptfromthe
42provisionsofthissubdivision.
43
44Attractionsoperatingonanoccasionalorintermittentbasisforfund-raisingpurposesby
45nonprofitcharitableorganizationswhoseordinaryactivitiesdonotinvolvetheoperationof
46suchattractionsshallbeexemptfromtheadmissionstaximposedbythissection.
47 4.Notwithstandinganyotherprovisionoflawtothecontrary:
HB1538 40 48 (1)Ataximposedontransientguestsundersections94.800to94.825shallexpire
49onDecember31,2026;
50 (2)BeginningonJanuary1,2027,notaxontransientguestsshallbeleviedor
51administeredundersections94.800to94.825;and
52 (3)BeginningonJanuary1,2027,thesoletransientguesttaxleviedinsuch
53municipalityshallbethetransientguesttaximposedundersection144.951.
94.830.1.Thegoverningbodyofanythirdclasscityinanycountyofthethird
2classificationwhichcontainsastateuniversitywhoseprimarymissionisengineeringstudies
3andtechnicalresearchmayimposeataxonthechargesforallsleepingroomspaidbythe
4transientguestsofhotelsormotelssituatedinthecity,whichshallbemorethantwopercent
5butnotmorethanfivepercentperoccupiedroompernight,exceptthatsuchtaxshallnot
6becomeeffectiveunlessthegoverningbodyofthecitysubmitstothevotersofthecityata
7stategeneral,primaryorspecialelection,aproposaltoauthorizethegoverningbodyofthe
8citytoimposeataxundertheprovisionsofthissection.Thetaxauthorizedbythissection
9shallbeinadditiontothechargeforthesleepingroomandshallbeinadditiontoanyandall
10taxesimposedbylaw,andtheproceedsofsuchtaxshallbeusedbythecitysolelyforfunding
11aconventionandvisitorsbureauwhichshallbeageneralnot-for-profitorganizationwith
12whomthecityhascontracted,andwhichisestablishedforthepurposeofpromotingthecity
13asaconvention,visitorandtouristcenter.Suchtaxshallbestatedseparatelyfromallother
14chargesandtaxes.
15 2.Thequestionshallbesubmittedinsubstantiallythefollowingform:
16 Shallthe______(city)levyataxof______percentoneachsleeping
17 roomoccupiedandrentedbytransientguestsofhotelsandmotels
18 locatedinthecity,wheretheproceedsofwhichshallbeexpendedfor
19 promotionoftourism?
20☐Yes☐No
21
22Ifamajorityofthevotescastonthequestionbythequalifiedvotersvotingthereonarein
23favorofthequestion,thenthetaxshallbecomeeffectiveonthefirstdayofthecalendar
24quarterfollowingthecalendarquarterinwhichtheelectionwasheld.Ifamajorityofthe
25votescastonthequestionbythequalifiedvotersvotingthereonareopposedtothequestion,
26thenthegoverningbodyforthecityshallhavenopowertoimposethetaxauthorizedbythis
27sectionunlessanduntilthegoverningbodyofthecityagainsubmitsthequestiontothe
28qualifiedvotersofthecityandsuchquestionisapprovedbyamajorityofthequalifiedvoters
29votingonthequestion.
HB1538 41 30 3.Onandaftertheeffectivedateofanytaxauthorizedundertheprovisionsofthis
31section,thecitywhichleviedthetaxmayadoptoneofthetwofollowingprovisionsforthe
32collectionandadministrationofthetax:
33 (1)Thecitywhichleviedthetaxmayadoptrulesandregulationsfortheinternal
34collectionofsuchtaxbythecityofficersusuallyresponsibleforcollectionandadministration
35ofcitytaxes;or
36 (2)Thecitymayenterintoanagreementwiththedirectorofrevenueofthestateof
37Missouriforthepurposeofcollectingthetaxauthorizedinthissection.Intheeventanycity
38entersintoanagreementwiththedirectorofrevenueofthestateofMissouriforthecollection
39ofthetaxauthorizedinthissection,thedirectorofrevenueshallperformallfunctions
40incidenttotheadministration,collection,enforcementandoperationofsuchtax,andthe
41directorofrevenueshallcollecttheadditionaltaxauthorizedundertheprovisionsofthis
42section.Thetaxauthorizedundertheprovisionsofthissectionshallbecollectedand
43reporteduponsuchformsandundersuchadministrativerulesandregulationsasmaybe
44prescribedbythedirectorofrevenue,andthedirectorofrevenueshallretainnotlessthanone
45percentnormorethanthreepercentforcostofcollection.
46 4.Ifataxisimposedbyacityunderthissection,thecitymaycollectapenaltyofone
47percentandinterestnottoexceedtwopercentpermonthonunpaidtaxeswhichshallbe
48considereddelinquentthirtydaysafterthelastdayofeachquarter.
49 5.Notwithstandinganyotherprovisionoflawtothecontrary:
50 (1)AtransientguesttaximposedunderthissectionshallexpireonDecember31,
512026;
52 (2)BeginningonJanuary1,2027,notransientguesttaxshallbeleviedor
53administeredunderthissection;and
54 (3)BeginningonJanuary1,2027,thesoletransientguesttaxleviedinsuchcity
55shallbethetransientguesttaximposedundersection144.951.
94.831.1.Thegoverningbodyofanycityofthefourthclassificationwithmorethan
2fourthousandeighthundredbutlessthanfourthousandninehundredinhabitantsandlocated
3inanycountyofthethirdclassificationwithoutatownshipformofgovernmentandwith
4morethanfourteenthousandninehundredbutlessthanfifteenthousandinhabitantsmay
5impose,byorderorordinance,ataxonthechargesforallsleepingroomspaidbythe
6transientguestsofhotelsormotelssituatedinthecityoraportionthereof.Thetaxshallbe
7notmorethanfivepercentperoccupiedroompernight,andshallbeimposedsolelyforthe
8purposeofpromotingtourism.Theorderorordinanceshallnotbecomeeffectiveunlessthe
9governingbodyofthecitysubmitstothevotersofthecityatastategeneralorprimary
10electionaproposaltoauthorizethegoverningbodyofthecitytoimposeataxunderthis
11section.Thetaxauthorizedinthissectionshallbeinadditiontothechargeforthesleeping
HB1538 42 12roomandallothertaxesimposedbylaw,andshallbestatedseparatelyfromallothercharges
13andtaxes.
14 2.Theballotofsubmissionforthetaxauthorizedinthissectionshallbein
15substantiallythefollowingform:
16 Shall______(insertthenameofthecity)imposeataxonthecharges
17 forallsleepingroomspaidbythetransientguestsofhotelsandmotels
18 situatedin______(nameofcity)atarateof______(insertrateof
19 percent)percent,solelyforthepurposeofpromotingtourism?
20☐Yes☐No
21
22Ifamajorityofthevotescastonthequestionbythequalifiedvotersvotingthereonarein
23favorofthequestion,thenthetaxshallbecomeeffectiveonthefirstdayofthesecond
24calendarquarterafterthedirectorofrevenuereceivesnoticeoftheadoptionofthetax.Ifa
25majorityofthevotescastonthequestionbythequalifiedvotersvotingthereonareopposed
26tothequestion,thenthetaxshallnotbecomeeffectiveunlessanduntilthequestionis
27resubmittedunderthissectiontothequalifiedvotersandsuchquestionisapprovedbya
28majorityofthequalifiedvotersvotingonthequestion.
29 3.Anytaximposedunderthissectionshallbeadministered,collected,enforced,and
30operatedbythegoverningbodyofthecityadoptingthetax.Allrevenuegeneratedbythetax
31shallbedepositedinaspecialtrustfundandshallbeusedsolelyforthedesignatedpurposes.
32Ifthetaxisrepealed,allfundsremaininginthespecialtrustfundshallcontinuetobeused
33solelyforthedesignatedpurposes.Anyfundsinthespecialtrustfundwhicharenotneeded
34forcurrentexpendituresmaybeinvestedinthesamemannerasotherfundsareinvested.
35Anyinterestandmoneysearnedonsuchinvestmentsshallbecreditedtothefund.
36 4.Thegoverningbodyofanycitythathasadoptedthetaxauthorizedinthissection
37maysubmitthequestionofrepealofthetaxtothevotersonanydateavailableforelections
38forthecity.Theballotofsubmissionshallbeinsubstantiallythefollowingform:
39 Shall______(insertthenameofthecity)repealthetaximposedata
40 rateof______(insertrateofpercent)percentforthepurposeof
41 promotingtourism?
42☐Yes☐No
43
44Ifamajorityofthevotescastontheproposalareinfavorofrepeal,thatrepealshallbecome
45effectiveonDecemberthirty-firstofthecalendaryearinwhichsuchrepealwasapproved.If
46amajorityofthevotescastonthequestionbythequalifiedvotersvotingthereonareopposed
47totherepeal,thenthetaxauthorizedinthissectionshallremaineffectiveuntilthequestionis
HB1538 43 48resubmittedunderthissectiontothequalifiedvoters,andtherepealisapprovedbyamajority
49ofthequalifiedvotersvotingonthequestion.
50 5.Wheneverthegoverningbodyofanycitythathasadoptedthetaxauthorizedin
51thissectionreceivesapetition,signedbytenpercentoftheregisteredvotersofthecityvoting
52inthelastgubernatorialelection,callingforanelectiontorepealthetaximposedunderthis
53section,thegoverningbodyshallsubmittothevotersofthecityaproposaltorepealthetax.
54Ifamajorityofthevotescastonthequestionbythequalifiedvotersvotingthereonarein
55favoroftherepeal,thatrepealshallbecomeeffectiveonDecemberthirty-firstofthecalendar
56yearinwhichsuchrepealwasapproved.Ifamajorityofthevotescastonthequestionbythe
57qualifiedvotersvotingthereonareopposedtotherepeal,thenthetaxshallremaineffective
58untilthequestionisresubmittedunderthissectiontothequalifiedvotersandtherepealis
59approvedbyamajorityofthequalifiedvotersvotingonthequestion.
60 6.Asusedinthissection,"transientguests"meansapersonorpersonswhooccupya
61roomorroomsinahotelormotelforthirty-onedaysorlessduringanycalendarquarter.
62 7.Notwithstandinganyotherprovisionoflawtothecontrary:
63 (1)AtransientguesttaximposedunderthissectionshallexpireonDecember31,
642026;
65 (2)BeginningonJanuary1,2027,notransientguesttaxshallbeleviedor
66administeredunderthissection;and
67 (3)BeginningonJanuary1,2027,thesoletransientguesttaxleviedinsuchcity
68shallbethetransientguesttaximposedundersection144.951.
94.832.1.Thegoverningbodyofanycityofthethirdclassificationwithmorethan
2fourthousandsevenhundredbutfewerthanfourthousandeighthundredinhabitantsand
3locatedinanycountyofthefirstclassificationwithmorethanonehundredeighty-four
4thousandbutfewerthanonehundredeighty-eightthousandinhabitantsmayimpose,byorder
5orordinance,ataxonthechargesforallsleepingroomspaidbythetransientguestsofhotels
6ormotelssituatedinthecityoraportionthereof.Thetaxshallbenotmorethanfivepercent
7peroccupiedroompernight,andshallbeimposedsolelyforthepurposeoffundingtourism
8andinfrastructureimprovements.Thetaxauthorizedinthissectionshallbeinadditiontothe
9chargeforthesleepingroomandallothertaxesimposedbylaw,andshallbestatedseparately
10fromallotherchargesandtaxes.
11 2.Nosuchorderorordinanceshallbecomeeffectiveunlessthegoverningbodyof
12thecitysubmitstothevotersofthecityatastategeneral,primary,orspecialelectiona
13proposaltoauthorizethegoverningbodyofthecitytoimposeataxunderthissection.Ifa
14majorityofthevotescastonthequestionbythequalifiedvotersvotingthereonareinfavorof
15thequestion,thenthetaxshallbecomeeffectiveonthefirstdayofthesecondcalendar
16quarterfollowingthecalendarquarterinwhichtheelectionwasheld.Ifamajorityofthe
HB1538 44 17votescastonthequestionbythequalifiedvotersvotingthereonareopposedtothequestion,
18thenthetaxshallnotbecomeeffectiveunlessanduntilthequestionisresubmittedunderthis
19sectiontothequalifiedvotersofthecityandsuchquestionisapprovedbyamajorityofthe
20qualifiedvotersvotingonthequestion.
21 3.Allrevenuegeneratedbythetaxshallbecollectedbythecitycollectorofrevenue,
22shallbedepositedinaspecialtrustfund,andshallbeusedsolelyforthedesignatedpurposes.
23Ifthetaxisrepealed,allfundsremaininginthespecialtrustfundshallcontinuetobeused
24solelyforthedesignatedpurposes.Anyfundsinthespecialtrustfundthatarenotneededfor
25currentexpendituresmaybeinvestedbythegoverningbodyinaccordancewithapplicable
26lawsrelatingtotheinvestmentofothercityfunds.Anyinterestandmoneysearnedonsuch
27investmentsshallbecreditedtothefund.
28 4.Thegoverningbodyofanycitythathasadoptedthetaxauthorizedinthissection
29maysubmitthequestionofrepealofthetaxtothevotersonanydateavailableforelections
30forthecity.Ifamajorityofthevotescastontheproposalareinfavoroftherepeal,that
31repealshallbecomeeffectiveonDecemberthirty-firstofthecalendaryearinwhichsuch
32repealwasapproved.Ifamajorityofthevotescastonthequestionbythequalifiedvoters
33votingthereonareopposedtotherepeal,thenthetaxauthorizedinthissectionshallremain
34effectiveuntilthequestionisresubmittedunderthissectiontothequalifiedvotersofthecity,
35andtherepealisapprovedbyamajorityofthequalifiedvotersvotingonthequestion.
36 5.Wheneverthegoverningbodyofanycitythathasadoptedthetaxauthorizedin
37thissectionreceivesapetition,signedbyanumberofregisteredvotersofthecityequaltoat
38leasttenpercentofthenumberofregisteredvotersofthecityvotinginthelastgubernatorial
39election,callingforanelectiontorepealthetaximposedunderthissection,thegoverning
40bodyshallsubmittothevotersofthecityaproposaltorepealthetax.Ifamajorityofthe
41votescastonthequestionbythequalifiedvotersvotingthereonareinfavoroftherepeal,that
42repealshallbecomeeffectiveonDecemberthirty-firstofthecalendaryearinwhichsuch
43repealwasapproved.Ifamajorityofthevotescastonthequestionbythequalifiedvoters
44votingthereonareopposedtotherepeal,thenthetaxshallremaineffectiveuntilthequestion
45isresubmittedunderthissectiontothequalifiedvotersofthecityandtherepealisapproved
46byamajorityofthequalifiedvotersvotingonthequestion.
47 6.Asusedinthissection,"transientguests"meansapersonorpersonswhooccupya
48roomorroomsinahotelormotelforthirty-onedaysorlessduringanycalendarquarter.
49 7.Notwithstandinganyotherprovisionoflawtothecontrary:
50 (1)AtransientguesttaximposedunderthissectionshallexpireonDecember31,
512026;
52 (2)BeginningonJanuary1,2027,notransientguesttaxshallbeleviedor
53administeredunderthissection;and
HB1538 45 54 (3)BeginningonJanuary1,2027,thesoletransientguesttaxleviedinsuchcity
55shallbethetransientguesttaximposedundersection144.951.
94.834.1.Thegoverningbodyofanycityofthethirdclassificationwithmorethan
2twelvethousandfourhundredbutlessthantwelvethousandfivehundredinhabitants,the
3governingbodyofanycityofthefourthclassificationwithmorethantwothousandthree
4hundredbutlessthantwothousandfourhundredinhabitantsandlocatedinanycountyofthe
5fourthclassificationwithmorethanthirty-twothousandninehundredbutlessthanthirty-
6threethousandinhabitants,andthegoverningbodyofanycityofthefourthclassification
7withmorethanonethousandsixhundredbutlessthanonethousandsevenhundred
8inhabitantsandlocatedinanycountyofthefourthclassificationwithmorethantwenty-three
9thousandsevenhundredbutlessthantwenty-threethousandeighthundredinhabitantsmay
10imposeataxonthechargesforallsleepingroomspaidbythetransientguestsofhotelsor
11motelssituatedinthecityoraportionthereof,whichshallbenotmorethanfivepercentper
12occupiedroompernight,exceptthatsuchtaxshallnotbecomeeffectiveunlessthegoverning
13bodyofthecitysubmitstothevotersofthecityatastategeneralorprimaryelectiona
14proposaltoauthorizethegoverningbodyofthecitytoimposeataxpursuanttothissection.
15Thetaxauthorizedinthissectionshallbeinadditiontothechargeforthesleepingroomand
16allothertaxesimposedbylaw,andtheproceedsofsuchtaxshallbeusedbythecitysolely
17forthepromotionoftourism.Suchtaxshallbestatedseparatelyfromallotherchargesand
18taxes.
19 2.Theballotofsubmissionforthetaxauthorizedinthissectionshallbein
20substantiallythefollowingform:
21 Shall______(insertthenameofthecity)imposeataxonthecharges
22 forallsleepingroomspaidbythetransientguestsofhotelsandmotels
23 situatedin______(nameofcity)atarateof______(insertrateof
24 percent)percentforthesolepurposeofpromotingtourism?
25☐Yes☐No
26
27Ifamajorityofthevotescastonthequestionbythequalifiedvotersvotingthereonarein
28favorofthequestion,thenthetaxshallbecomeeffectiveonthefirstdayofthesecond
29calendarquarterfollowingthecalendarquarterinwhichtheelectionwasheld.Ifamajority
30ofthevotescastonthequestionbythequalifiedvotersvotingthereonareopposedtothe
31question,thenthetaxauthorizedbythissectionshallnotbecomeeffectiveunlessanduntil
32thequestionisresubmittedpursuanttothissectiontothequalifiedvotersofthecityandsuch
33questionisapprovedbyamajorityofthequalifiedvotersofthecityvotingonthequestion.
34 3.Asusedinthissection,"transientguests"meansapersonorpersonswhooccupya
35roomorroomsinahotelormotelforthirty-onedaysorlessduringanycalendarquarter.
HB1538 46 36 4.Notwithstandinganyotherprovisionoflawtothecontrary:
37 (1)AtransientguesttaximposedunderthissectionshallexpireonDecember31,
382026;
39 (2)BeginningonJanuary1,2027,notransientguesttaxshallbeleviedor
40administeredunderthissection;and
41 (3)BeginningonJanuary1,2027,thesoletransientguesttaxleviedinsuchcity
42shallbethetransientguesttaximposedundersection144.951.
94.836.1.Thegoverningbodyofanycityofthefourthclassificationwithmorethan
2sixhundredbutlessthansevenhundredinhabitantsandlocatedinanycountyofthesecond
3classificationwithmorethannineteenthousandsevenhundredbutlessthannineteen
4thousandeighthundredinhabitantsoranycityofthefourthclassificationwithmorethantwo
5thousandtwohundredbutlessthantwothousandthreehundredinhabitantsandlocatedinany
6countyofthethirdclassificationwithoutatownshipformofgovernmentandwithmorethan
7twentythousandbutlessthantwentythousandonehundredinhabitantsmayimposeataxon
8thechargesforallsleepingroomspaidbythetransientguestsofhotelsormotelssituatedin
9thecityoraportionthereof,whichshallbenotmorethanfivepercentperoccupiedroomper
10night,exceptthatsuchtaxshallnotbecomeeffectiveunlessthegoverningbodyofthecity
11submitstothevotersofthecityatastategeneralorprimaryelectionaproposaltoauthorize
12thegoverningbodyofthecitytoimposeataxunderthissection.Thetaxauthorizedinthis
13sectionshallbeinadditiontothechargeforthesleepingroomandallothertaxesimposedby
14law,andshallbestatedseparatelyfromallotherchargesandtaxes.
15 2.Theballotofsubmissionforthetaxauthorizedinthissectionshallbein
16substantiallythefollowingform:
17 Shall______(insertthenameofthecity)imposeataxonthecharges
18 forallsleepingroomspaidbythetransientguestsofhotelsandmotels
19 situatedin______(nameofcity)atarateof______(insertrateof
20 percent)percentfortourismpurposes,includinginfrastructure
21 improvements?
22☐Yes☐No
23
24Ifamajorityofthevotescastonthequestionbythequalifiedvotersvotingthereonarein
25favorofthequestion,thenthetaxshallbecomeeffectiveonthefirstdayofthesecond
26calendarquarterfollowingthecalendarquarterinwhichtheelectionwasheld.Ifamajority
27ofthevotescastonthequestionbythequalifiedvotersvotingthereonareopposedtothe
28question,thenthetaxshallnotbecomeeffectiveunlessanduntilthequestionisresubmitted
29underthissectiontothequalifiedvotersofthecityandsuchquestionisapprovedbya
30majorityofthequalifiedvotersofthecityvotingonthequestion.
HB1538 47 31 3.Atleastsixty-fivepercentoftherevenuegeneratedbythetaxauthorizedinthis
32sectionshallbeusedbythecitysolelyfortourismpurposes,andnotmorethanthirty-five
33percentoftherevenuegeneratedmaybeusedforinfrastructureimprovements.Allrevenue
34generatedbythetaxshallbedepositedinaspecialtrustfundandshallbeusedsolelyforthe
35designatedpurposes.Ifthetaxisrepealed,allfundsremaininginthespecialtrustfundshall
36continuetobeusedsolelyforthedesignatedpurposes.Anyfundsinthespecialtrustfund
37whicharenotneededforcurrentexpendituresmaybeinvestedbythegoverningbodyin
38accordancewithapplicablelawsrelatingtotheinvestmentofothercityfunds.
39 4.Thegoverningbodyofanycitythathasadoptedthesalestaxauthorizedinthis
40sectionmaysubmitthequestionofrepealofthetaxtothevotersonanydateavailablefor
41electionsforthecity.Theballotofsubmissionshallbeinsubstantiallythefollowingform:
42 Shall______(insertthenameofthecity)repealthesalestaximposed
43 atarateof______(insertrateofpercent)percentfortourism
44 purposes?
45☐Yes☐No
46
47Ifamajorityofthevotescastontheproposalareinfavorofrepeal,thatrepealshallbecome
48effectiveonDecemberthirty-firstofthecalendaryearinwhichsuchrepealwasapproved.If
49amajorityofthevotescastonthequestionbythequalifiedvotersvotingthereonareopposed
50totherepeal,thenthesalestaxauthorizedinthissectionshallremaineffectiveuntilthe
51questionisresubmittedunderthissectiontothequalifiedvotersofthecity,andtherepealis
52approvedbyamajorityofthequalifiedvotersvotingonthequestion.
53 5.Wheneverthegoverningbodyofanycitythathasadoptedthesalestaxauthorized
54inthissectionreceivesapetition,signedbytenpercentoftheregisteredvotersofthecity
55votinginthelastgubernatorialelection,callingforanelectiontorepealthesalestaximposed
56underthissection,thegoverningbodyshallsubmittothevotersofthecityaproposalto
57repealthetax.Ifamajorityofthevotescastonthequestionbythequalifiedvotersvoting
58thereonareinfavoroftherepeal,thatrepealshallbecomeeffectiveonDecemberthirty-first
59ofthecalendaryearinwhichsuchrepealwasapproved.Ifamajorityofthevotescastonthe
60questionbythequalifiedvotersvotingthereonareopposedtotherepeal,thenthetaxshall
61remaineffectiveuntilthequestionisresubmittedunderthissectiontothequalifiedvotersof
62thecityandtherepealisapprovedbyamajorityofthequalifiedvotersvotingonthequestion.
63 6.Asusedinthissection,"transientguests"meansapersonorpersonswhooccupya
64roomorroomsinahotelormotelforthirty-onedaysorlessduringanycalendarquarter.
65 7.Notwithstandinganyotherprovisionoflawtothecontrary:
66 (1)AtransientguesttaximposedunderthissectionshallexpireonDecember31,
672026;
HB1538 48 68 (2)BeginningonJanuary1,2027,notransientguesttaxshallbeleviedor
69administeredunderthissection;and
70 (3)BeginningonJanuary1,2027,thesoletransientguesttaxleviedinsuchcity
71shallbethetransientguesttaximposedundersection144.951.
94.837.1.Thegoverningbodyofanycityofthefourthclassificationwithmorethan
2twothousandfivehundredbutfewerthantwothousandsixhundredinhabitantsandlocated
3inanycountyofthethirdclassificationwithoutatownshipformofgovernmentandwith
4morethantenthousandfourhundredbutfewerthantenthousandfivehundredinhabitants,
5thegoverningbodyofanyspecialchartercity,andthegoverningbodyofanycityofthe
6fourthclassificationwithmorethanonethousandtwohundredbutfewerthanonethousand
7threehundredinhabitantsandlocatedinanycountyofthethirdclassificationwithouta
8townshipformofgovernmentandwithmorethanfourthousandthreehundredbutfewerthan
9fourthousandfourhundredinhabitantsmayimposeataxonthechargesforallsleeping
10roomspaidbythetransientguestsofhotelsormotelssituatedinthecityoraportionthereof,
11whichshallnotbemorethanfivepercentperoccupiedroompernight,exceptthatsuchtax
12shallnotbecomeeffectiveunlessthegoverningbodyofthecitysubmitstothevotersofthe
13cityatastategeneralorprimaryelectionaproposaltoauthorizethegoverningbodyofthe
14citytoimposeataxunderthissection.Thetaxauthorizedinthissectionshallbeinaddition
15tothechargeforthesleepingroomandallothertaxesimposedbylaw,andtheproceedsof
16suchtaxshallbeusedbythecitysolelyforthepromotionoftourism.Suchtaxshallbestated
17separatelyfromallotherchargesandtaxes.
18 2.Theballotofsubmissionforthetaxauthorizedinthissectionshallbein
19substantiallythefollowingform:
20 Shall______(insertthenameofthecity)imposeataxonthecharges
21 forallsleepingroomspaidbythetransientguestsofhotelsandmotels
22 situatedin______(nameofcity)atarateof______(insertrateof
23 percent)percentforthesolepurposeofpromotingtourism?
24☐Yes☐No
25
26Ifamajorityofthevotescastonthequestionbythequalifiedvotersvotingthereonarein
27favorofthequestion,thenthetaxshallbecomeeffectiveonthefirstdayofthesecond
28calendarquarterfollowingthecalendarquarterinwhichtheelectionwasheld.Ifamajority
29ofthevotescastonthequestionbythequalifiedvotersvotingthereonareopposedtothe
30question,thenthetaxauthorizedbythissectionshallnotbecomeeffectiveunlessanduntil
31thequestionisresubmittedunderthissectiontothequalifiedvotersofthecityandsuch
32questionisapprovedbyamajorityofthequalifiedvotersofthecityvotingonthequestion.
HB1538 49 33 3.Asusedinthissection,"transientguests"meansapersonorpersonswhooccupya
34roomorroomsinahotelormotelforthirty-onedaysorlessduringanycalendarquarter.
35 4.Notwithstandinganyotherprovisionoflawtothecontrary:
36 (1)AtransientguesttaximposedunderthissectionshallexpireonDecember31,
372026;
38 (2)BeginningonJanuary1,2027,notransientguesttaxshallbeleviedor
39administeredunderthissection;and
40 (3)BeginningonJanuary1,2027,thesoletransientguesttaxleviedinsuchcity
41shallbethetransientguesttaximposedundersection144.951.
94.838.1.Asusedinthissection,thefollowingtermsmean:
2 (1)"Food",allarticlescommonlyusedforfoodordrink,includingalcoholic
3beverages,theprovisionsofchapter311notwithstanding;
4 (2)"Foodestablishment",anycafe,cafeteria,lunchroom,orrestaurantwhichsells
5foodatretail;
6 (3)"Municipality",anyvillageorfourthclasscitywithmorethantwohundredbut
7lessthanthreehundredinhabitantsandlocatedinanycountyofthethirdclassificationwitha
8townshipformofgovernmentandwithmorethantwelvethousandfivehundredbutlessthan
9twelvethousandsixhundredinhabitants;
10 (4)"Transientguest",apersonorpersonswhooccupyaroomorroomsinahotelor
11motelforthirty-onedaysorlessduringanycalendarquarter.
12 2.Thegoverningbodyofanymunicipalitymayimpose,byorderorordinance:
13 (1)Atax,nottoexceedsixpercentperroompernight,onthechargesforallsleeping
14roomspaidbythetransientguestsofhotelsormotelssituatedinthemunicipalityoraportion
15thereof;and
16 (2)Atax,nottoexceedtwopercent,onthegrossreceiptsderivedfromtheretailsales
17offoodbyeverypersonoperatingafoodestablishmentinthemunicipality.
18
19Thetaxesshallbeimposedsolelyforthepurposeoffundingtheconstruction,maintenance,
20andoperationofcapitalimprovements.Theorderorordinanceshallnotbecomeeffective
21unlessthegoverningbodyofthemunicipalitysubmitstothevotersofthemunicipalityata
22stategeneralorprimaryelectionaproposaltoauthorizethegoverningbodyofthe
23municipalitytoimposetaxesunderthissection.Thetaxesauthorizedinthissectionshallbe
24inadditiontothechargeforthesleepingroom,theretailsalesoffoodatafoodestablishment,
25andallothertaxesimposedbylaw,andshallbestatedseparatelyfromallotherchargesand
26taxes.
27 3.Theballotofsubmissionforthetaxesauthorizedinthissectionshallbein
28substantiallythefollowingform:
HB1538 50 29 Shall______(insertthenameofthemunicipality)imposeataxonthe
30 chargesforallretailsalesoffoodatafoodestablishmentsituatedin__
31 ____(nameofmunicipality)atarateof______(insertrateofpercent)
32 percent,andforallsleepingroomspaidbythetransientguestsof
33 hotelsandmotelssituatedin______(nameofmunicipality)atarateof
34 ______(insertrateofpercent)percent,solelyforthepurposeof
35 fundingtheconstruction,maintenance,andoperationofcapital
36 improvements?
37☐Yes☐No
38
39Ifamajorityofthevotescastonthequestionbythequalifiedvotersvotingthereonarein
40favorofthequestion,thenthetaxesshallbecomeeffectiveonthefirstdayofthesecond
41calendarquarterafterthedirectorofrevenuereceivesnoticeoftheadoptionofthetaxes.Ifa
42majorityofthevotescastonthequestionbythequalifiedvotersvotingthereonareopposed
43tothequestion,thenthetaxesshallnotbecomeeffectiveunlessanduntilthequestionis
44resubmittedunderthissectiontothequalifiedvotersandsuchquestionisapprovedbya
45majorityofthequalifiedvotersvotingonthequestion.
46 4.Anytaxontheretailsalesoffoodimposedunderthissectionshallbeadministered,
47collected,enforced,andoperatedasrequiredinsection32.087,andanytransientguesttax
48imposedunderthissectionshallbeadministered,collected,enforced,andoperatedbythe
49municipalityimposingthetax.Allrevenuegeneratedbythetaxshallbedepositedina
50specialtrustfundandshallbeusedsolelyforthedesignatedpurposes.Ifthetaxisrepealed,
51allfundsremaininginthespecialtrustfundshallcontinuetobeusedsolelyforthedesignated
52purposes.Anyfundsinthespecialtrustfundwhicharenotneededforcurrentexpenditures
53maybeinvestedinthesamemannerasotherfundsareinvested.Anyinterestandmoneys
54earnedonsuchinvestmentsshallbecreditedtothefund.
55 5.Oncetheinitialbonds,ifany,havebeensatisfied,thenthegoverningbodyofany
56municipalitythathasadoptedthetaxesauthorizedinthissectionmaysubmitthequestionof
57repealofthetaxestothevotersonanydateavailableforelectionsforthemunicipality.The
58ballotofsubmissionshallbeinsubstantiallythefollowingform:
59 Shall______(insertthenameofthemunicipality)repealthetaxes
60 imposedattheratesof______(insertrateofpercent)and______
61 (insertrateofpercent)percentforthepurposeoffundingthe
62 construction,maintenance,andoperationofcapitalimprovements?
63☐Yes☐No
64
HB1538 51 65Ifamajorityofthevotescastontheproposalareinfavorofrepeal,thatrepealshallbecome
66effectiveonDecemberthirty-firstofthecalendaryearinwhichsuchrepealwasapproved.If
67amajorityofthevotescastonthequestionbythequalifiedvotersvotingthereonareopposed
68totherepeal,thenthetaxauthorizedinthissectionshallremaineffectiveuntilthequestionis
69resubmittedunderthissectiontothequalifiedvoters,andtherepealisapprovedbyamajority
70ofthequalifiedvotersvotingonthequestion.
71 6.Oncetheinitialbonds,ifany,havebeensatisfied,then,wheneverthegoverning
72bodyofanymunicipalitythathasadoptedthetaxesauthorizedinthissectionreceivesa
73petition,signedbytenpercentoftheregisteredvotersofthemunicipalityvotinginthelast
74gubernatorialelection,callingforanelectiontorepealthetaxesimposedunderthissection,
75thegoverningbodyshallsubmittothevotersofthemunicipalityaproposaltorepealthe
76taxes.Ifamajorityofthevotescastonthequestionbythequalifiedvotersvotingthereonare
77infavoroftherepeal,thatrepealshallbecomeeffectiveonDecemberthirty-firstofthe
78calendaryearinwhichsuchrepealwasapproved.Ifamajorityofthevotescastonthe
79questionbythequalifiedvotersvotingthereonareopposedtotherepeal,thenthetaxshall
80remaineffectiveuntilthequestionisresubmittedunderthissectiontothequalifiedvotersand
81therepealisapprovedbyamajorityofthequalifiedvotersvotingonthequestion.
82 7.Notwithstandinganyotherprovisionoflawtothecontrary:
83 (1)AtransientguesttaximposedunderthissectionshallexpireonDecember31,
842026;
85 (2)BeginningonJanuary1,2027,notransientguesttaxshallbeleviedor
86administeredunderthissection;and
87 (3)BeginningonJanuary1,2027,thesoletransientguesttaxleviedinsuch
88municipalityshallbethetransientguesttaximposedundersection144.951.
94.840.1.Thegoverningbodyofanycityofthefourthclassificationwithmorethan
2thirtythousandthreehundredbutfewerthanthirtythousandsevenhundredinhabitantsmay
3imposeataxonthechargesforallsleepingroomspaidbythetransientguestsofhotelsor
4motelssituatedinthecityoraportionthereof,whichshallnotbemorethanfivepercentper
5occupiedroompernight,exceptthatsuchtaxshallnotbecomeeffectiveunlessthegoverning
6bodyofthecitysubmitstothevotersofthecityatastategeneral,primary,orspecialelection
7aproposaltoauthorizethegoverningbodyofthecitytoimposeataxunderthissection.The
8taxauthorizedinthissectionshallbeinadditiontothechargeforthesleepingroomandall
9othertaxesimposedbylaw,andtheproceedsofsuchtaxshallbeusedbythecityforthe
10promotion,operation,anddevelopmentoftourismandconventionfacilities.Suchtaxshall
11bestatedseparatelyfromallotherchargesandtaxes.
12 2.Theballotofsubmissionforthetaxauthorizedinthissectionshallbein
13substantiallythefollowingform:
HB1538 52 14 Shall______(insertthenameofthecity)imposeataxonthecharges
15 forallsleepingroomspaidbythetransientguestsofhotelsandmotels
16 situatedin______(nameofcity)atarateof______(insertrateof
17 percent)percentforthepurposeofthepromotion,operation,and
18 developmentoftourismandconventionfacilities?
19☐Yes☐No
20
21Ifamajorityofthevotescastonthequestionbythequalifiedvotersvotingthereonarein
22favorofthequestion,thenthetaxshallbecomeeffectiveonthefirstdayofthesecond
23calendarquarterfollowingthecalendarquarterinwhichtheelectionwasheld.Ifamajority
24ofthevotescastonthequestionbythequalifiedvotersvotingthereonareopposedtothe
25question,thenthetaxauthorizedbythissectionshallnotbecomeeffectiveunlessanduntil
26thequestionisresubmittedunderthissectiontothequalifiedvotersofthecityandsuch
27questionisapprovedbyamajorityofthequalifiedvotersofthecityvotingonthequestion.
28 3.Asusedinthissection,"transientguests"meansapersonorpersonswhooccupya
29roomorroomsinahotelormotelforthirty-onedaysorlessduringanycalendarquarter.
30 4.Notwithstandinganyotherprovisionoflawtothecontrary:
31 (1)AtransientguesttaximposedunderthissectionshallexpireonDecember31,
322026;
33 (2)BeginningonJanuary1,2027,notransientguesttaxshallbeleviedor
34administeredunderthissection;and
35 (3)BeginningonJanuary1,2027,thesoletransientguesttaxleviedinsuchcity
36shallbethetransientguesttaximposedundersection144.951.
94.870.1.Inadditiontoallothertaxesprescribedbylaw,thegoverningbodyofany
2municipalityofthethirdclassificationwithapopulationofatleastfifteenthousandbutnot
3morethaneighteenthousandinhabitantslocatedwithinacountywithapopulationofatleast
4thirty-fivethousandbutnotmorethanforty-fivethousandinhabitantswhichhasatotal
5assessedvaluationofatleasttwohundredseventy-fivemilliondollarsbutnotmorethanthree
6hundredtwenty-fivemilliondollars,thegoverningbodyofanycountywithapopulationofat
7leasttwentythousandbutnotmorethantwenty-fivethousandwhichhasatotalassessed
8valuationofatleastonehundredtwentymilliondollarsbutnotmorethanonehundredforty
9milliondollarsoranymunicipalitylocatedinsuchcountyandthegoverningbodyofany
10countywithapopulationofatleasttwenty-eightthousandbutnotmorethanthirty-one
11thousandwhichhasatotalassessedvaluationofatleasttwohundredfifty-fivemilliondollars
12oranymunicipalitylocatedinsuchcountyandthegoverningbodyofanycountywitha
13populationofatleasttwenty-fivethousandbutnotmorethanthirtythousandwhichhasatotal
HB1538 53 14assessedvaluationofatleasttwohundredmilliondollarsbutnotmorethantwohundredfive
15milliondollarsoranymunicipalitylocatedinsuchcounty,oranycitylocatedpartiallybutnot
16whollywithinacountyofthethirdclassificationwithapopulationofatleastthirty-nine
17thousandinhabitantsmayimpose,byordinanceororder,ataxonthepricepaidorchargedto
18anypersonforroomsoraccommodationspaidbytransientguestsofhotels,motels,
19condominiumunits,campgrounds,andtouristcourtssituatedwithinthepoliticalsubdivision,
20ataratenottoexceedfourpercentofsuchpricepaidorcharged.Asusedinthissection,the
21term"hotel","motel",or"touristcourt"meansanystructureorbuilding,underone
22management,whichcontainsroomsfurnishedfortheaccommodationorlodgingofguests,
23withorwithoutmealsbeingprovided,includingbedandbreakfastfacilities,andkept,used,
24maintained,advertised,orheldouttothepublicasaplacewheresleepingaccommodations
25aresoughtforpayorcompensationtotransientguests,andtheterm"campground"meansreal
26property,otherthanstate-ownedproperty,whichcontainsparcelsforrenttotransientguests
27forpayorcompensation,whichmayincludetemporaryutilityhook-upsforusebythe
28transientguests,andwheresuchtransientguestsgenerallyusetents,recreationalvehiclesor
29someotherformoftemporaryshelterwhileontherentedpremises.Sheltersforthehomeless
30operatedbynot-for-profitorganizationsarenotahotel,motel,ortouristcourtforthe
31purposesofthissection.Asusedinthissection,theterm"transientguest"meansaperson
32whooccupiesaroomorroomsinahotel,motel,campground,ortouristcourtforthirty
33consecutivedaysorless.
34 2.Notwithstandinganyotherprovisionoflawtothecontrary:
35 (1)Atransientguesttaximposedundersections94.870to94.881shallexpireon
36December31,2026;
37 (2)BeginningonJanuary1,2027,notransientguesttaxshallbeleviedor
38administeredundersections94.870to94.881;and
39 (3)BeginningonJanuary1,2027,thesoletransientguesttaxleviedinsuchcity,
40county,ormunicipalityshallbethetransientguesttaximposedundersection144.951.
94.1011.1.Thegoverningbodyofanycityofthethirdclassificationwithmorethan
2threethousandfivehundredbutfewerthanthreethousandsixhundredinhabitantsmay
3impose,byorderorordinance,ataxonthechargesforallsleepingroomspaidbythe
4transientguestsofhotelsormotelssituatedinthecityoraportionthereof.Thetaxshallbe
5notmorethanthreepercentperoccupiedroompernight,andshallbeimposedsolelyforthe
6purposeoffundingtheconstruction,maintenance,andrepairofamultipurposeconference
7andconventioncenter.Thetaxauthorizedinthissectionshallbeinadditiontothechargefor
8thesleepingroomandallothertaxesimposedbylaw,andshallbestatedseparatelyfromall
9otherchargesandtaxes.
HB1538 54 10 2.Nosuchorderorordinanceshallbecomeeffectiveunlessthegoverningbodyof
11thecitysubmitstothevotersofthecityatastategeneral,primary,orspecialelectiona
12proposaltoauthorizethegoverningbodyofthecitytoimposeataxunderthissection.Ifa
13majorityofthevotescastonthequestionbythequalifiedvotersvotingthereonareinfavorof
14thequestion,thenthetaxshallbecomeeffectiveonthefirstdayofthesecondcalendar
15quarterfollowingthecalendarquarterinwhichtheelectionwasheld.Ifamajorityofthe
16votescastonthequestionbythequalifiedvotersvotingthereonareopposedtothequestion,
17thenthetaxshallnotbecomeeffectiveunlessanduntilthequestionisresubmittedunderthis
18sectiontothequalifiedvotersofthecityandsuchquestionisapprovedbyamajorityofthe
19qualifiedvotersvotingonthequestion.
20 3.Allrevenuegeneratedbythetaxshallbecollectedbythecitycollectorofrevenue,
21shallbedepositedinaspecialtrustfund,andshallbeusedsolelyforthedesignatedpurposes.
22Ifthetaxisrepealed,allfundsremaininginthespecialtrustfundshallcontinuetobeused
23solelyforthedesignatedpurposes.Anyfundsinthespecialtrustfundthatarenotneededfor
24currentexpendituresmaybeinvestedbythegoverningbodyinaccordancewithapplicable
25lawsrelatingtotheinvestmentofothercityfunds.Anyinterestandmoneysearnedonsuch
26investmentsshallbecreditedtothefund.
27 4.Thegoverningbodyofanycitythathasadoptedthetaxauthorizedinthissection
28maysubmitthequestionofrepealofthetaxtothevotersonanydateavailableforelections
29forthecity.Ifamajorityofthevotescastontheproposalareinfavoroftherepeal,that
30repealshallbecomeeffectiveonDecemberthirty-firstofthecalendaryearinwhichsuch
31repealwasapproved.Ifamajorityofthevotescastonthequestionbythequalifiedvoters
32votingthereonareopposedtotherepeal,thenthetaxauthorizedinthissectionshallremain
33effectiveuntilthequestionisresubmittedunderthissectiontothequalifiedvotersofthecity,
34andtherepealisapprovedbyamajorityofthequalifiedvotersvotingonthequestion.
35 5.Wheneverthegoverningbodyofanycitythathasadoptedthetaxauthorizedin
36thissectionreceivesapetition,signedbyanumberofregisteredvotersofthecityequaltoat
37leasttwopercentofthenumberofregisteredvotersofthecityvotinginthelastgubernatorial
38election,callingforanelectiontorepealthetaximposedunderthissection,thegoverning
39bodyshallsubmittothevotersofthecityaproposaltorepealthetax.Ifamajorityofthe
40votescastonthequestionbythequalifiedvotersvotingthereonareinfavoroftherepeal,that
41repealshallbecomeeffectiveonDecemberthirty-firstofthecalendaryearinwhichsuch
42repealwasapproved.Ifamajorityofthevotescastonthequestionbythequalifiedvoters
43votingthereonareopposedtotherepeal,thenthetaxshallremaineffectiveuntilthequestion
44isresubmittedunderthissectiontothequalifiedvotersofthecityandtherepealisapproved
45byamajorityofthequalifiedvotersvotingonthequestion.
HB1538 55 46 6.Asusedinthissection,"transientguests"meansapersonorpersonswhooccupya
47roomorroomsinahotelormotelforthirty-onedaysorlessduringanycalendarquarter.
48 7.Notwithstandinganyotherprovisionoflawtothecontrary:
49 (1)AtransientguesttaximposedunderthissectionshallexpireonDecember31,
502026;
51 (2)BeginningonJanuary1,2027,notransientguesttaxshallbeleviedor
52administeredunderthissection;and
53 (3)BeginningonJanuary1,2027,thesoletransientguesttaxleviedinsuchcity
54shallbethetransientguesttaximposedundersection144.951.
94.1013.1.Thegoverningbodyofanycityofthefourthclassificationwithmore
2thansevenhundredbutfewerthaneighthundredinhabitantsandlocatedinanycountyofthe
3thirdclassificationwithoutatownshipformofgovernmentandwithmorethantwelve
4thousandbutfewerthanfourteenthousandinhabitantsmayimposeataxonthechargesforall
5sleepingroomspaidbythetransientguestsofhotelsormotelssituatedinthecityoraportion
6thereof,whichshallnotbemorethanfivepercentperoccupiedroompernight,exceptthat
7suchtaxshallnotbecomeeffectiveunlessthegoverningbodyofthecitysubmitstothevoters
8ofthecityatastategeneralorprimaryelectionaproposaltoauthorizethegoverningbodyof
9thecitytoimposeataxunderthissection.Thetaxauthorizedinthissectionshallbein
10additiontothechargeforthesleepingroomandallothertaxesimposedbylaw,andthe
11proceedsofsuchtaxshallbeusedbythecityforthepromotionoftourism,growthofthe
12region,andeconomicdevelopment.Suchtaxshallbestatedseparatelyfromallothercharges
13andtaxes.
14 2.Theballotofsubmissionforthetaxauthorizedinthissectionshallbein
15substantiallythefollowingform:
16 Shall______(insertthenameofthecity)imposeataxonthecharges
17 forallsleepingroomspaidbythetransientguestsofhotelsandmotels
18 situatedin______(nameofcity)atarateof______(insertrateof
19 percent)percentforthepromotionofthecity,growthoftheregion,and
20 economicdevelopment?
21☐Yes☐No
22
23Ifamajorityofthevotescastonthequestionbythequalifiedvotersvotingthereonarein
24favorofthequestion,thenthetaxshallbecomeeffectiveonthefirstdayofthesecond
25calendarquarterfollowingthecalendarquarterinwhichtheelectionwasheld.Ifamajority
26ofthevotescastonthequestionbythequalifiedvotersvotingthereonareopposedtothe
27question,thenthetaxauthorizedbythissectionshallnotbecomeeffectiveunlessanduntil
HB1538 56 28thequestionisresubmittedunderthissectiontothequalifiedvotersofthecityandsuch
29questionisapprovedbyamajorityofthequalifiedvotersofthecityvotingonthequestion.
30 3.Asusedinthissection,"transientguests"meanspersonswhooccupyaroomor
31roomsinahotelormotelforthirty-onedaysorlessduringanycalendarquarter.
32 4.Notwithstandinganyotherprovisionoflawtothecontrary:
33 (1)AtransientguesttaximposedunderthissectionshallexpireonDecember31,
342026;
35 (2)BeginningonJanuary1,2027,notransientguesttaxshallbeleviedor
36administeredunderthissection;and
37 (3)BeginningonJanuary1,2027,thesoletransientguesttaxleviedinsuchcity
38shallbethetransientguesttaximposedundersection144.951.
143.011.1.AtaxisherebyimposedforeverytaxableyearontheMissouritaxable
2incomeofeveryresident.Thetaxshallbedeterminedbyapplyingthetaxtableortherate
3providedinsection143.021,whichisbaseduponthefollowingrates:
4 IftheMissouritaxableincome
5 is:
Thetaxis:
6 Notover$1,000.00 11/2%oftheMissouritaxableincome
7 Over$1,000butnotover
8 $2,000
$15plus2%ofexcessover$1,000
9 Over$2,000butnotover
10 $3,000
$35plus21/2%ofexcessover$2,000
11 Over$3,000butnotover
12 $4,000
$60plus3%ofexcessover$3,000
13 Over$4,000butnotover
14 $5,000
$90plus31/2%ofexcessover$4,000
15 Over$5,000butnotover
16 $6,000
$125plus4%ofexcessover$5,000
17 Over$6,000butnotover
18 $7,000
$165plus41/2%ofexcessover$6,000
19 Over$7,000butnotover
20 $8,000
$210plus5%ofexcessover$7,000
21 Over$8,000butnotover
22 $9,000
$260plus51/2%ofexcessover$8,000
23 Over$9,000 $315plus6%ofexcessover$9,000
HB1538 57 24 2.(1)Notwithstandingtheprovisionsofsubsection1ofthissectiontothecontrary,
25beginningwiththe2023calendaryear,thetoprateoftaxpursuanttosubsection1ofthis
26sectionshallbefourandninety-fivehundredthspercent.
27 (2)Themodificationoftaxratesmadepursuanttothissubsectionshallapplyonlyto
28taxyearsthatbeginonorafterJanuary1,2023.
29 (3)Thedirectorofthedepartmentofrevenueshall,byrule,adjustthetaxtable
30providedinsubsection1ofthissectiontoeffectuatetheprovisionsofthissubsection.The
31topremainingrateoftaxshallapplytoallincomeinexcessofseventhousanddollars,as
32adjustedpursuanttosubsection5ofthissection.
33 3.(1)Inadditiontotheratereductionundersubsection2ofthissection,beginning
34withthe2024calendaryear,thetoprateoftaxundersubsection1ofthissectionmaybe
35reducedbyfifteenhundredthsofapercent.Areductionintherateoftaxshalltakeeffecton
36Januaryfirstofacalendaryearandsuchreducedratesshallcontinueineffectuntilthenext
37reductionoccurs.
38 (2)Areductionintherateoftaxshallonlyoccuriftheamountofnetgeneralrevenue
39collectedinthepreviousfiscalyearexceedsthehighestamountofnetgeneralrevenue
40collectedinanyofthethreefiscalyearspriortosuchfiscalyearbyatleastonehundred
41seventy-fivemilliondollars.
42 (3)Anymodificationoftaxratesunderthissubsectionshallonlyapplytotaxyears
43thatbeginonorafteramodificationtakeseffect.
44 (4)Thedirectorofthedepartmentofrevenueshall,byrule,adjustthetaxtablesunder
45subsection1ofthissectiontoeffectuatetheprovisionsofthissubsection.
46 4.(1)Inadditiontotheratereductionsundersubsections2and3ofthissection,
47beginningwiththecalendaryearimmediatelyfollowingthecalendaryearinwhicha
48reductionismadepursuanttosubsection3ofthissection,thetoprateoftaxundersubsection
491ofthissectionmaybefurtherreducedoveraperiodofyears.Eachreductioninthetoprate
50oftaxshallbebyone-tenthofapercentandnomorethanonereductionshalloccurina
51calendaryear.Nomorethanthreereductionsshallbemadeunderthissubsection.
52ReductionsintherateoftaxshalltakeeffectonJanuaryfirstofacalendaryearandsuch
53reducedratesshallcontinueineffectuntilthenextreductionoccurs.
54 (2)(a)Areductionintherateoftaxshallonlyoccurif:
55 a.Theamountofnetgeneralrevenuecollectedinthepreviousfiscalyearexceedsthe
56highestamountofnetgeneralrevenuecollectedinanyofthethreefiscalyearspriortosuch
57fiscalyearbyatleasttwohundredmilliondollars;and
58 b.Theamountofnetgeneralrevenuecollectedinthepreviousfiscalyearexceedsthe
59amountofnetgeneralrevenuecollectedinthefiscalyearfiveyearsprior,adjustedannually
60bythepercentageincreaseininflationovertheprecedingfivefiscalyears.
HB1538 58 61 (b)Theamountofnetgeneralrevenuecollectedrequiredbysubparagrapha.of
62paragraph(a)ofthissubdivisioninordertomakeareductionpursuanttothissubsectionshall
63beadjustedannuallybythepercentincreaseininflationbeginningwithJanuary2,2023.
64 (3)Anymodificationoftaxratesunderthissubsectionshallonlyapplytotaxyears
65thatbeginonorafteramodificationtakeseffect.
66 (4)Thedirectorofthedepartmentofrevenueshall,byrule,adjustthetaxtablesunder
67subsection1ofthissectiontoeffectuatetheprovisionsofthissubsection.Thebracketfor
68incomesubjecttothetoprateoftaxshallbeeliminatedoncethetoprateoftaxhasbeen
69reducedbelowtherateapplicabletosuchbracket,andthetopremainingrateoftaxshall
70applytoallincomeinexcessoftheincomeinthesecondhighestremainingincomebracket.
71 5.Beginningwiththe2017calendaryear,thebracketsofMissouritaxableincome
72identifiedinsubsection1ofthissectionshallbeadjustedannuallybythepercentincreasein
73inflation.ThedirectorshallpublishsuchbracketsannuallybeginningonorafterOctober1,
742016.ModificationstothebracketsshalltakeeffectonJanuaryfirstofeachcalendaryear
75andshallapplytotaxyearsbeginningonoraftertheeffectivedateofthenewbrackets.
76 6.Asusedinthissection,thefollowingtermsmean:
77 (1)"CPI",theConsumerPriceIndexforAllUrbanConsumersfortheUnitedStates
78asreportedbytheBureauofLaborStatistics,oritssuccessorindex;
79 (2)"CPIfortheprecedingcalendaryear",theaverageoftheCPIasofthecloseofthe
80twelve-monthperiodendingonAugustthirty-firstofsuchcalendaryear;
81 (3)"Netgeneralrevenuecollected",allrevenuedepositedintothegeneralrevenue
82fund,lessrefundsandrevenuesoriginallydepositedintothegeneralrevenuefundbut
83designatedbylawforaspecificdistributionortransfertoanotherstatefund;
84 (4)"Percentincreaseininflation",thepercentage,ifany,bywhichtheCPIforthe
85precedingcalendaryearexceedstheCPIfortheyearbeginningSeptember1,2014,and
86endingAugust31,2015.
87 7.(1)Inadditiontoanyothermodificationscheduledtooccurunderthissection
88onJanuary1,2027,thetoprateoftaxshallbereducedbyone-tenthofonepercentafter
89allothermodificationsrequiredunderthissectiononJanuary1,2027.
90 (2)Thedirectorofthedepartmentofrevenueshall,byrule,adjustthetaxtables
91undersubsection1ofthissectiontoeffectuatetheprovisionsofthissubsection.
144.951.1.Asusedinthissection,thefollowingtermsmean:
2 (1)"Department",thestatedepartmentofrevenue;
3 (2)"Director",thedirectorofthestatedepartmentofrevenue;
4 (3)"Hotelormotel":
5 (a)Consistsofabuilding,groupofbuildings,structure,facility,orplaceof
6business:
HB1538 59 7 a.Thatisowned,maintained,oroperatedbyanyindividualorentity;
8 b.Thatiskept,used,maintained,advertised,orheldouttothepublicasaplace
9wheresleepingaccommodationsaresoughtforhire,pay,orcompensation;
10 c.Whereroomsarefurnishedfortheaccommodationorlodgingoftransient
11guests;and
12 d.Wheremealsmaybeprovided;and
13 (b)Shallnotbeconstruedtoincludethefollowing:
14 a.Sleepingaccommodationsconsistingofonebedroomormorethatrentforless
15thantwentydollarsperdayorlessthaneighty-fivedollarsperweek;
16 b.Sheltersforthehomelessoperatedbynonprofitorganizations;
17 c.Bedandbreakfastfacilities;
18 d.Campgrounds,whichisrealproperty,otherthanstate-ownedproperty,that
19containsparcelsforrenttotransientguestsforpayorcompensation,thatmayinclude
20temporaryutilityhook-upsforusebythetransientguests,andwheresuchtransient
21guestsgenerallyusetents,recreationalvehicles,orsomeotherformoftemporary
22shelterwhileontherentedpremises;
23 e.Facilitiesoperatedbyarecognizedreligiousorganizationanditsaffiliatesfor
24thepurposeofprovidingreligiouseducationandrecreationtotheorganization's
25members;or
26 f.Othersimilaraccommodationsorfacilitiesthatarenotahotelormotelas
27suchtermsareusedinaccordancewiththecommonorordinaryusageandmeaningof
28suchterms;
29 (4)"Municipality",acity,town,orvillageincorporatedunderthelawsofthis
30state;
31 (5)"Transientguest",anindividualwhooccupiesaroomorroomsinahotelor
32motelfornomorethanthirty-onedaysduringacalendarquarter;
33 (6)"Transientguesttax",ataximposedontheamountofsalesorchargesfora
34sleepingroomofferedtothepublicandpaidbyatransientguestofahotelormotel.
35 2.(1)Thereisherebyimposedatransientguesttaxupontheamountofsalesor
36chargesatransientguestpaysforaroominahotelormotelinthisstate.
37 (2)Suchtaxshallbefivepercentperoccupiedroompernight.Thetax
38authorizedinthissectionshallbeinadditiontothechargefortheroomandallother
39taxesimposedbylaw.Suchtaxshallbestatedseparatelyfromallotherchargesand
40taxes.
41 (3)Therevenuesderivedfromsuchtaxshallbedistributedasfollows:
42 (a)One-fifthofsuchtaxrevenuesshallbedepositedinthestate'sgeneral
43revenuefund;and
HB1538 60 44 (b)Theremainingfour-fifthsofsuchtaxrevenuesshallbedepositedasfollows:
45 a.Ifthehotelormotelislocatedinanunincorporatedareaofacountyoutside
46theboundariesofamunicipality,onehundredpercentoftheremainingfour-fifthsof
47suchrevenuesshallbedepositedinthecountytransientguesttaxfundcreatedunder
48subsection4ofthissection;or
49 b.Ifthehotelislocatedinamunicipality:
50 (i)Fiftypercentoftheremainingfour-fifthsofsuchrevenuesshallbedeposited
51inthecountytransientguesttaxfundcreatedundersubsection4ofthissection;and
52 (ii)Fiftypercentoftheremainingfour-fifthsofsuchrevenuesshallbedeposited
53inthemunicipalitytransientguesttaxfundcreatedundersubsection5ofthissection.
54 3.(1)Thetransientguesttaximposedunderthissectionshallbeadministered,
55collected,enforced,andoperatedassalestaxesarerequiredtobeadministered,
56collected,enforced,andoperatedinsection32.087.Exceptasmodifiedinthissection,
57allprovisionsofsections32.085and32.087shallapplytothetransientguesttaximposed
58underthissectioninthesamemannerassections32.085and32.087applytosalestaxes.
59 (2)Alltransientguesttaxescollectedbythedirectorunderthissectiononbehalf
60ofacountyormunicipality,lessonepercentforcostofcollection,whichshallbe
61depositedinthestate'sgeneralrevenuefundafterpaymentofpremiumsforsurety
62bondsasprovidedinsection32.087,shallbedepositedinthecountytransientguesttax
63fundorthemunicipalitytransientguesttaxfund,asapplicable.
64 (3)Thedirectorshallkeepaccuraterecordsoftheamountofmoneysineach
65transientguesttaxfundandwhichmoneyswerecollectedineachcountyor
66municipalityunderthissection.Suchrecordsshallbeopentotheinspectionof
67officersofthecountyormunicipalityandthepublic.
68 (4)Notlaterthanthetenthdayofeachmonth,thedirectorshalldistributeall
69moneysdepositedinthetransientguesttaxfundsduringtheprecedingmonthtothe
70county,municipality,orboth,asapplicable,inwhichthetaxwascollected.Such
71moneysshallbedepositedwiththecounty'streasurerorthemunicipality'streasurer,as
72applicable,andallexpendituresofmoneysarisingfromsuchtransientguesttaxfunds
73shallbebyanappropriationenactedbythegoverningbodyofeachsuchcountyor
74municipality.
75 (5)Expendituresmaybemadefromsuchtransientguesttaxfundsforany
76functionforwhichgeneralrevenueisauthorizedforsuchcountyormunicipality.
77 4.(1)Allrevenuescollectedbythedirectoronbehalfofacountyinwhicha
78transientguesttaxiscollectedunderthissectionshallbedepositedinthe"County
79TransientGuestTaxFund",whichisherebycreated.
HB1538 61 80 (2)Moneysinthefundshallnotbedeemedtobestatemoneysandshallnotbe
81commingledwithanymoneysofthestate.
82 (3)Thestatetreasurershallbecustodianofthefund.Inaccordancewith
83sections30.170and30.180,thestatetreasurermayapprovedisbursements.
84 (4)Notwithstandingtheprovisionsofsection33.080tothecontrary,anymoneys
85remaininginthefundattheendofthebienniumshallnotreverttothecreditofthe
86generalrevenuefund.
87 (5)Thestatetreasurershallinvestmoneysinthefundthatarenotneededfor
88currentexpendituresinthesamemannerasotherfundsareinvested.Anyinterestand
89moneysearnedonsuchinvestmentsshallbecreditedtothefund.
90 5.(1)Allmoneyscollectedbythedirectoronbehalfofamunicipalityinwhicha
91transientguesttaxiscollectedunderthissectionshallbedepositedinthe"Municipality
92TransientGuestTaxFund",whichisherebycreated.
93 (2)Moneysinthefundshallnotbedeemedtobestatemoneysandshallnotbe
94commingledwithanymoneysofthestate.
95 (3)Thestatetreasurershallbecustodianofthefund.Inaccordancewith
96sections30.170and30.180,thestatetreasurermayapprovedisbursements.
97 (4)Notwithstandingtheprovisionsofsection33.080tothecontrary,anymoneys
98remaininginthefundattheendofthebienniumshallnotreverttothecreditofthe
99generalrevenuefund.
100 (5)Thestatetreasurershallinvestmoneysinthefundinthesamemanneras
101otherfundsareinvested.Anyinterestandmoneysearnedonsuchinvestmentsshallbe
102creditedtothefund.
103 6.(1)BeforeJanuary1,2027,atransientguesttaximposedunderanyprovision
104ofstatelawotherthanthissectionshallcontinuetobeimposedasprovidedbysuch
105statelawotherthanthissection.
106 (2)BeginningonJanuary1,2027,notransientguesttaxshallbeimposedunder
107anyprovisionofstatelawotherthanthissectionandallcountiesandmunicipalities
108shallimposethetransientguesttaxasprovidedinthissection.
109 (3)BeginningonJanuary1,2027,allcountiesandmunicipalitiesshallimpose
110thetransientguesttaxasprovidedinthissection.
111 7.Thedirectormaypromulgateallnecessaryrulesandregulationsforthe
112administrationofthissection.Anyruleorportionofarule,asthattermisdefinedin
113section536.010,thatiscreatedundertheauthoritydelegatedinthissectionshall
114becomeeffectiveonlyifitcomplieswithandissubjecttoalloftheprovisionsofchapter
115536and,ifapplicable,section536.028.Thissectionandchapter536arenonseverable
116andifanyofthepowersvestedwiththegeneralassemblypursuanttochapter536to
HB1538 62 117review,todelaytheeffectivedate,ortodisapproveandannularulearesubsequently
118heldunconstitutional,thenthegrantofrulemakingauthorityandanyruleproposedor
119adoptedaftertheeffectivedateofthissectionshallbeinvalidandvoid.
120 8.Undersection23.253oftheMissourisunsetact:
121 (1)Theprovisionsofthenewprogramauthorizedunderthissectionshall
122automaticallysunsetsixyearsaftertheeffectivedateofthissectionunlessreauthorized
123byanactofthegeneralassembly;
124 (2)Ifsuchprogramisreauthorized,theprogramauthorizedunderthissection
125shallautomaticallysunsettwelveyearsaftertheeffectivedateofthereauthorizationof
126thissection;and
127 (3)ThissectionshallterminateonSeptemberfirstofthecalendaryear
128immediatelyfollowingthecalendaryearinwhichtheprogramauthorizedunderthis
129sectionissunset.
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