| 1 | 1 | | FIRSTREGULARSESSION |
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| 2 | 2 | | HOUSEBILLNO.687 |
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| 3 | 3 | | 103RDGENERALASSEMBLY |
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| 4 | 4 | | INTRODUCEDBYREPRESENTATIVESTEINMEYER. |
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| 5 | 5 | | 1834H.01I DANARADEMANMILLER,ChiefClerk |
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| 6 | 6 | | ANACT |
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| 7 | 7 | | Torepealsection67.1366,RSMo,andtoenactinlieuthereofonenewsectionrelatingtoa |
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| 8 | 8 | | transientguesttaxfortourism. |
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| 9 | 9 | | BeitenactedbytheGeneralAssemblyofthestateofMissouri,asfollows: |
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| 10 | 10 | | SectionA.Section67.1366,RSMo,isrepealedandonenewsectionenactedinlieu |
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| 11 | 11 | | 2thereof,tobeknownassection67.1366,toreadasfollows: |
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| 12 | 12 | | 67.1366.1.Thegoverningbodyofachartercitywithapopulationofmorethanone |
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| 13 | 13 | | 2hundredthousandlocatedinachartercountyofthefirstclassificationmayimposeataxon |
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| 14 | 14 | | 3thechargesforallsleepingroomspaidbythetransientguestsofhotels,motels,bedand |
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| 15 | 15 | | 4breakfastinnsandcampgroundswhichshallbeatleastfivepercent,butnotmorethanseven |
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| 16 | 16 | | 5percentperoccupiedroompernight,exceptthatsuchtaxshallnotbecomeeffectiveunless |
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| 17 | 17 | | 6thegoverningbodyofthecitysubmitstothevotersofthecityatastategeneral,primaryor |
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| 18 | 18 | | 7specialelection,aproposaltoauthorizethegoverningbodyofthecitytoimposeataxunder |
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| 19 | 19 | | 8theprovisionsofthissection.Thetaxauthorizedbythissectionshallbeinadditiontoany |
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| 20 | 20 | | 9chargepaidtotheowneroroperatorandshallbeinadditiontoanyandalltaxesimposedby |
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| 21 | 21 | | 10lawandtheproceedsofsuchtaxshallbeusedbythecityforfundingthepromotion, |
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| 22 | 22 | | 11operationanddevelopmentoftourismandfortheoperatingcostsofacommunitycenter. |
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| 23 | 23 | | 12Suchtaxshallbestatedseparatelyfromallotherchargesandtaxes. |
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| 24 | 24 | | 13 2.Thequestionshallbesubmittedinsubstantiallythefollowingform: |
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| 25 | 25 | | 14 Shallthe______(city)levyataxof______percentoneachsleeping |
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| 26 | 26 | | 15 roomorcampsiteoccupiedandrentedbytransientguestswhichare |
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| 27 | 27 | | 16 usedbytransientsforsleepinginthe______(city),wheretheproceeds |
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| 28 | 28 | | EXPLANATION—Matterenclosedinbold-facedbrackets[thus] intheabovebillisnotenactedandis |
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| 29 | 29 | | intendedtobeomittedfromthelaw.Matterinbold-facetypeintheabovebillisproposedlanguage. 17 shallbeexpendedforpromotionoftourismandthecostsofoperating |
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| 30 | 30 | | 18 acommunitycenter? |
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| 31 | 31 | | 19☐Yes☐No |
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| 32 | 32 | | 20 |
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| 33 | 33 | | 21Ifamajorityofthevotescastonthequestionbythequalifiedvotersvotingthereonarein |
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| 34 | 34 | | 22favorofthequestion,thenthetaxshallbecomeeffectiveonthefirstdayofthecalendar |
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| 35 | 35 | | 23quarterfollowingthecalendarquarterinwhichtheelectionwasheld.Ifamajorityofthe |
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| 36 | 36 | | 24votescastonthequestionbythequalifiedvotersvotingthereonareopposedtothequestion, |
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| 37 | 37 | | 25thenthegoverningbodyforthecityshallhavenopowertoimposethetaxauthorizedby |
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| 38 | 38 | | 26subsection1ofthissectionunlessanduntilthegoverningbodyofthecityagainsubmitsthe |
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| 39 | 39 | | 27questiontothequalifiedvotersofthecityandsuchquestionisapprovedbyamajorityofthe |
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| 40 | 40 | | 28qualifiedvotersvotingonthequestion. |
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| 41 | 41 | | 29 3.Onandaftertheeffectivedateofanytaxauthorizedundertheprovisionsof |
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| 42 | 42 | | 30subsection1ofthissection,thecitymayadoptoneofthetwofollowingprovisionsforthe |
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| 43 | 43 | | 31collectionandadministrationofthetax: |
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| 44 | 44 | | 32 (1)Thecitymayadoptrulesandregulationsfortheinternalcollectionofsuchtaxby |
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| 45 | 45 | | 33thecityofficersusuallyresponsibleforcollectionandadministrationofcitytaxes;or |
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| 46 | 46 | | 34 (2)Thecitymayenterintoanagreementwiththedirectorofrevenueofthestateof |
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| 47 | 47 | | 35Missouriforthepurposeofcollectingthetaxauthorizedinsubsection1ofthissection.Inthe |
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| 48 | 48 | | 36eventanycityentersintoanagreementwiththedirectorofrevenueofthestateofMissouri |
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| 49 | 49 | | 37forthecollectionofthetaxauthorizedinsubsection1ofthissection,thedirectorofrevenue |
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| 50 | 50 | | 38shallperformallfunctionsincidenttotheadministration,collection,enforcementand |
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| 51 | 51 | | 39operationofsuchtax,andthedirectorofrevenueshallcollecttheadditionaltaxauthorized |
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| 52 | 52 | | 40pursuanttotheprovisionsofsubsection1ofthissection.Thetaxauthorizedunderthe |
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| 53 | 53 | | 41provisionsofsubsection1ofthissectionshallbecollectedandreporteduponsuchformsand |
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| 54 | 54 | | 42undersuchadministrativerulesandregulationsasmaybeprescribedbythedirectorof |
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| 55 | 55 | | 43revenue,andthedirectorofrevenueshallretainanamountnottoexceedonepercentforcost |
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| 56 | 56 | | 44ofcollection. |
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| 57 | 57 | | 45 4.Ifataxisimposedbyacitypursuanttosubsection1ofthissection,thecitymay |
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| 58 | 58 | | 46collectapenaltyofonepercentandinterestnottoexceedtwopercentpermonthonunpaid |
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| 59 | 59 | | 47taxeswhichshallbeconsidereddelinquentthirtydaysafterthelastdayofeachquarter. |
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| 60 | 60 | | 48 5.Nothingcontainedhereinshallbeconstruedtolimitthepowerofaconstitutional |
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| 61 | 61 | | 49chartercityinanonchartercountyfromimposingabusinesslicensetaxonhotels,motels,bed |
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| 62 | 62 | | 50andbreakfastinnsandcampgroundsuponsuchterms,conditionsandproceduresassetforth |
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| 63 | 63 | | 51initsowncharterorordinances. |
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| 64 | 64 | | ✔ |
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| 65 | 65 | | HB687 2 |
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