Missouri 2025 2025 Regular Session

Missouri House Bill HB340 Comm Sub / Analysis

Filed 01/03/2025

                    HB340--CERTAINLOCALTAXES
SPONSOR: Kelley
Currently,anyvillageorfourthclasscitywithmorethat200but
fewerthan300inhabitantslocatedinanycountyofthethird
classification withatownshipformofgovernmentandwithmore
than12,500butfewerthan12,600inhabitantsisauthorizedto
imposeatransientguesttaxofupto6%andasalestaxofupto
2%onthegrossreceiptsderivedfromtheretailsalesoffoodby
everypersonoperatingafoodestablishmentforthepurposesof
fundingtheconstruction,maintenance,andoperationofcapital
improvements.Asoriginallyenacted,thisappliedtothecityof
LamarHeights.
Thisbilladdsemergencyservicesandpublicsafetytothe
allowablepurposesforwhichthetaxrevenuecanbeused.
UponenactmentthebillwillcontinuetoapplytothecityofLamar
Heights.
ThisbillissimilartoHB1564(2024andHB1011(2023).