Missouri 2025 Regular Session

Missouri House Bill HB228 Latest Draft

Bill / Introduced Version Filed 12/02/2024

                            FIRSTREGULARSESSION
HOUSEBILLNO.228
103RDGENERALASSEMBLY
INTRODUCEDBYREPRESENTATIVEHOVIS.
0279H.01I	DANARADEMANMILLER,ChiefClerk
ANACT
Toamendchapter67,RSMo,byaddingtheretoonenewsectionrelatingtotransientguest
taxesfortourismpurposes.
BeitenactedbytheGeneralAssemblyofthestateofMissouri,asfollows:
SectionA.Chapter67,RSMo,isamendedbyaddingtheretoonenewsection,tobe
2knownassection67.1013,toreadasfollows:
67.1013.1.Thegoverningbodyofthefollowingcitiesmayimposeataxas
2providedinthissection:
3 (1)Anycitywithmorethantenthousandbutfewerthaneleventhousand
4inhabitantsandthatisthecountyseatofacountywithmorethanonehundred
5thousandbutfewerthanonehundredtwentythousandinhabitants;or
6 (2)Anycitywithmorethanfourteenthousandbutfewerthansixteenthousand
7inhabitantsandthatisthecountyseatofacountywithmorethaneightythousandbut
8fewerthanonehundredthousandinhabitants.
9 2.Thegoverningbodyofanycitydescribedinsubsection1ofthissectionmay
10imposeataxonthechargesforallsleepingroomspaidbythetransientguestsofhotels
11ormotelssituatedinthecityoraportionthereof,whichshallbenotmorethansix
12percentperoccupiedroompernight.Suchtaxshallnotbecomeeffectiveunlessthe
13governingbodyofthecitysubmitstothevotersofthecityatastate,municipal,general,
14orprimaryelectionaproposaltoauthorizethegoverningbodyofthecitytoimposethe
15taxunderthissection.Thetaxauthorizedbythissectionshallbeinadditiontothe
16chargeforthesleepingroomandshallbeinadditiontoanyandallothertaxes.The
EXPLANATION—Matterenclosedinbold-facedbrackets[thus] intheabovebillisnotenactedandis
intendedtobeomittedfromthelaw.Matterinbold-facetypeintheabovebillisproposedlanguage. 17proceedsofsuchtaxshallbeusedbythecitysolelyforfundingthepromotionof
18tourism.Suchtaxshallbestatedseparatelyfromallotherchargesandtaxes.
19 3.(1)Thequestionsubmittedforthetaxauthorizedinthissectionshallbein
20substantiallythefollowingform:"Shall______(insertcityname)imposeataxonthe
21chargesforallsleepingroomspaidbythetransientguestsofhotelsandmotelssituated
22in______(insertcityname)atarateof______(insertpercentage)percent,theproceeds
23ofwhichshallbeexpendedforthepromotionoftourism?".
24 (2)Ifamajorityofthevotescastonthequestionbythequalifiedvotersvoting
25thereonareinfavorofthequestion,thetaxshallbecomeeffectiveonthefirstdayofthe
26secondcalendarquarterfollowingthecalendarquarterinwhichtheelectionwasheld.
27Ifamajorityofthevotescastonthequestionbythequalifiedvotersvotingthereonare
28opposedtothequestion,thetaxshallnotbecomeeffectiveunlessanduntilthequestion
29isresubmittedunderthissectiontothequalifiedvotersofthecityandsuchquestionis
30approvedbyamajorityofthequalifiedvotersofthecityvotingonthequestion.
31 4.Asusedinthissection,"transientguests"meansapersonorpersonswho
32occupyaroomorroomsinahotelormotelforthirty-onedaysorlessduringany
33calendarquarter.
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HB228	2