HB330--LOCALTAXATION
SPONSOR: Wright
Thisbillchangeslawsregardinglocaltaxation.
COUNTYSALESTAXFORHOSPITALSERVICES(Section67.597)
Thisbillauthorizescertaincountiestoimpose,uponvoter
approval,acountysalestaxofupto1%forthepurposeof
supportingtheoperationofhospitalserviceswithinthecounty.
Uponenactment,thisauthorizationappliestoBatesCounty.
TRANSIENTGUESTTAX
Thisbillauthorizescertaincitiesandcountiestoimpose,upon
voterapproval,atransientguesttaxof:
(1)Notmorethan5%peroccupiedroompernightfortourism
purposes. Uponenactment,thisprovisionaddsthecitiesof
CottlevilleandWeldonSpring(Section67.1003,RSMo);
(2)Nottoexceed6%peroccupiedroompernight,forthepurposes
ofpromotingtourism,economicdevelopment,andtheretentionand
growthofanymilitarybasenearthecity.Uponenactment,this
provisionaddstheCityofKnobNoster(Section67.1009);
(3)Notmorethan6%peroccupiedroompernightfortourism
purposes. Uponenactment,thisprovisionaddsthecitiesof
HarrisonvilleandJackson(Section67.1013);
(4)Notmorethan5%peroccupiedroompernight,withhalfofthe
proceedsforfundinglawenforcementandhalfforthepromotionof
tourism. Uponenactment,thisprovisionaddsNewMadridCounty
(Section67.1018);
(5)Between2%and5%peroccupiedroompernightfortourism
purposes. Uponenactment,thisprovisionaddstheCityofRichmond
(Section67.1360);
(6)Upto6%peroccupiedlodgingestablishmentroompernightor
perrentaltermofsuchlodgingfacilityforthepromotionof
tourism. Uponenactment,thisprovisionappliestothecountiesof
PerryandSte.Genevieve(Section67.1367);
(7)Upto6%peroccupiedroompernightforthecurrentpurposes
offundingtheconstruction,maintenance,andoperationofcapital
improvements. Thisprovisionaddsemergencyservicesandpublic
safetytotheallowablepurposesforwhichthetaxrevenuecanbe used.UponenactmentthisprovisioncontinuestoapplytotheCity
ofLamarHeights(Section94.838);
(8)Between2%and5%peroccupiedroompernightforgeneral
revenuepurposes. Uponenactment,thisprovisionaddstheCityof
Wentzville(Section94.961);and
(9)Upto6%peroccupiedlodgingestablishmentsleepingroomper
nightforeconomicdevelopmentpurposesandtheconstructionand
maintenanceofinfrastructure improvements. Uponenactment,this
provisionappliestotheVillageofArrowRock(Section94.1016).
GROSSRECEIPTSSALESTAXES(Section94.838)
Thisprovisionauthorizescertaincitiestoimpose,uponvoter
approval,asalestaxofupto2%onthegrossreceiptsderived
fromtheretailsalesoffoodbyeverypersonoperatingafood
establishmentforthecurrentpurposesoffundingtheconstruction,
maintenance,andoperationofcapitalimprovements. Thisprovision
addsemergencyservicesandpublicsafetytotheallowablepurposes
forwhichthetaxrevenuecanbeused.Uponenactmentthis
provisioncontinuestoapplytotheCityofLamarHeights.
PUBLICSAFETYSALESTAX(Section94.900)
Thisbillauthorizescertaincitiestoimpose,uponvoterapproval,
asalestaxofupto.05%forthepurposeofimprovingthepublic
safetyofthecity,limitedtoexpendituresonequipment,salaries
andbenefits,andfacilitiesforpolice,fire,andemergency
medicalproviders. Uponenactment,theprovisionaddsthecities
ofJoplin,Hannibal,Moberly,andRichmond.
COUNTYDEVELOPMENTALDISABILITYRESOURCEBOARDS(Section205.971)
Thisbillspecifiesthatallfundscollectedforthepurposeof
establishingandmaintainingthecountyorcityshelteredworkshop,
residence,facility,relatedservices,oranycombinationthereof
mustbedepositedinaspecialfundandwillbeexpendedonlyupon
approvaloftheboardasfollows:
(1)Fundsfortheoperationandmaintenanceofshelteredworkshops
thatarecompliantwithboardfundingrequestrequirements;
(2)NoboardofdirectorsestablishedunderSection205.968,
requiresadditionalcertifications orrequirementsforacompliant
andcredentialedapplicantthatarecontraryto,ornotcurrently
requiredby,rulesandstandardsdevelopedandadoptedbythe
DepartmentofElementaryandSecondaryEducationfortheoperation
ofashelteredworkshop;and (3)Thissectionmustnotbeconstruedtoprohibitboard
expendituresfrombeingusedforthepurposesofresidence,
facility,relatedservices,oranycombinationthereofinaddition
tousingboardexpendituresfortheestablishmentormaintenanceof
thecountyorcityshelteredworkshop.
ThisbillisthesameasHCSHB1564(2024).