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