COMMITTEE ON LEGISLATIVE RESEARCH
OVERSIGHT DIVISION
FISCAL NOTE
L.R. No.:0279H.01I Bill No.:HB 228 Subject:Cities, Towns, and Villages; Tax Credits; Taxation and Revenue - General;
Political Subdivisions; Tourism
Type:Original Date:December 23, 2024Bill Summary:This resolution authorizes Harrisonville and Jackson to impose a transient
guest tax for tourism purposes upon voter approval.
FISCAL SUMMARY
ESTIMATED NET EFFECT ON GENERAL REVENUE FUNDFUND AFFECTEDFY 2026FY 2027FY 2028Total Estimated Net
Effect on General
Revenue $0$0$0
ESTIMATED NET EFFECT ON OTHER STATE FUNDSFUND AFFECTEDFY 2026FY 2027FY 2028Total Estimated Net
Effect on Other State
Funds $0$0$0
Numbers within parentheses: () indicate costs or losses. L.R. No. 0279H.01I
Bill No. HB 228
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ESTIMATED NET EFFECT ON FEDERAL FUNDSFUND AFFECTEDFY 2026FY 2027FY 2028Total Estimated Net
Effect on All Federal
Funds $0$0$0
ESTIMATED NET EFFECT ON FULL TIME EQUIVALENT (FTE)FUND AFFECTEDFY 2026FY 2027FY 2028Total Estimated Net
Effect on FTE 000
☐ Estimated Net Effect (expenditures or reduced revenues) expected to exceed $250,000 in any
of the three fiscal years after implementation of the act or at full implementation of the act.
☐ Estimated Net Effect (savings or increased revenues) expected to exceed $250,000 in any of
the three fiscal years after implementation of the act or at full implementation of the act.
ESTIMATED NET EFFECT ON LOCAL FUNDSFUND AFFECTEDFY 2026FY 2027FY 2028Local Government$0$0 or Unknown$0 or Unknown L.R. No. 0279H.01I
Bill No. HB 228
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FISCAL ANALYSIS
ASSUMPTION
Section 67.1013 - Transient Guest Tax for the Cities of Harrisonville & Jackson
Officials from the Office of Administration - Budget and Planning, the Department of
Revenue and the Office of the Secretary of State each assume the proposal will have no fiscal
impact on their respective organizations. Oversight does not have any information to the
contrary. Therefore, Oversight will reflect a zero impact in the fiscal note for these agencies.
Oversight assumes the proposal permits the City of Harrisonville and the City of Jackson to
impose a transient guest tax, upon voter approval, of not more than 6% per occupied room, per
night. The transient guest tax would be used for the promotion of tourism.
Oversight does not have information regarding the number of sleeping rooms, occupancy rates
and charges. Therefore, Oversight will reflect a $0 (no voter approval) or unknown amount of
revenue (ballot proposal passed by the voters) to Harrisonville and Jackson for this proposal.
Oversight only reflects the responses received from state agencies and political subdivisions;
however, the City of Jackson was requested to respond to this proposed legislation but did not. A
listing of political subdivisions included in the Missouri Legislative Information System
(MOLIS) database is available upon request.
Oversight notes the City of Harrisonville did not signup for the MOLIS database to receive
requests for fiscal impact and therefore could not provide a response for this fiscal note.
FISCAL IMPACT – State GovernmentFY 2026
(10 Mo.)
FY 2027FY 2028$0$0$0 L.R. No. 0279H.01I
Bill No. HB 228
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FISCAL IMPACT – Local GovernmentFY 2026
(10 Mo.)
FY 2027FY 2028LOCAL POLITICAL
SUBDIVISIONS
Potential Revenue Gain - §67.1013 -
City of Harrisonville - Potential income
from transient guest tax, if
voters $0$0 or Unknown$0 or Unknown
Potential Revenue Gain - §67.1013 -
City of Jackson - Potential income from
transient guest tax, if approved by
voters $0$0 or Unknown$0 or Unknown
ESTIMATED NET EFFECT ON
LOCAL POLITICAL
SUBDIVISIONS$0
$0 or
Unknown
$0 or
Unknown
FISCAL IMPACT – Small Business
There could be a direct fiscal impact to hotels/motels in the cities of Harrisonville and Jackson.
The cities would be subject to the transient guest tax upon voter approval as a result of this
proposal.
FISCAL DESCRIPTION
This resolution authorizes Harrisonville and Jackson to impose a transient guest tax for tourism
purposes upon voter approval.
This legislation is not federally mandated, would not duplicate any other program and would not
require additional capital improvements or rental space. L.R. No. 0279H.01I
Bill No. HB 228
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SOURCES OF INFORMATION
Office of Administration
Budget and Planning
Department of Revenue
Office of the Secretary of State
Julie MorffJessica HarrisDirectorAssistant DirectorDecember 23, 2024December 23, 2024