EXPLANATION-Matter enclosed in bold-faced brackets [thus] in this bill is not enacted
and is intended to be omitted in the law.
FIRST REGULAR SESSION
SENATE BILL NO. 169
103RD GENERAL ASSEMBLY
INTRODUCED BY SENATOR BURGER.
0549S.01I KRISTINA MARTIN, Secretary
AN ACT
To repeal section 67.1367, RSMo, and to enact in lieu thereof one new section relating to transient
guest taxes for tourism purposes.
Be it enacted by the General Assembly of the State of Missouri, as follows:
Section A. Section 67.1367, RSMo, is repealed and one new 1
section enacted in lieu thereof, to be known as section 67.1367, 2
to read as follows:3
67.1367. 1. (1) The governing body of the following 1
counties may impose a tax as provided in this section: 2
(a) Any county of the third classification without a 3
township form of government and with more than eighteen 4
thousand but fewer than twenty thousand inhabitants and with 5
a city of the fourth classification with more than eight 6
thousand but fewer than nine thousand inhabitants as the 7
county seat; 8
(b) Any county with more than seventeen thousand six 9
hundred but fewer than nineteen thousand inh abitants and 10
with a county seat with more than four thousand but fewer 11
than five thousand fifty inhabitants; or 12
(c) Any county with more than seventeen thousand six 13
hundred but fewer than nineteen thousand inhabitants and 14
with a county seat with more than eight thousand but fewer 15
than ten thousand inhabitants. 16
(2) The governing body of any county listed in 17
subdivision (1) of this subsection may impose a tax on the 18 SB 169 2
charges for all sleeping rooms paid by the transient guests 19
of hotels [or], motels, bed and breakfast inns, or 20
campground cabins situated in the county or a portion 21
thereof, which shall be no more than six percent per 22
occupied room or cabin per night, except that such tax shall 23
not become effective unless the governing body of the county 24
submits to the voters of the county at a state general or 25
primary election, a proposal to authorize the governing body 26
of the county to impose a tax pursuant to this section. The 27
tax authorized by this section shall be in addition to the 28
charge for the sleeping room and shall be in addition to any 29
and all taxes imposed by law and the proceeds of such tax 30
shall be used by the county solely for the promotion of 31
tourism. Such tax shall be stated separately from all other 32
charges and taxes. 33
2. The ballot of submission for the tax authorized in 34
this section shall be in substantially the following form: 35
3. As used in this section, "transient guests" means a 44
person or persons who occupy a room or rooms in a hotel 45
[or], motel, bed and breakfast inns, and campground cabins 46
for thirty-one days or less during any calendar quarter. 47
4. Any county that imposed a tax on the charges for 48
all sleeping rooms paid by the transient guests of hotels 49
and motels under this section before August 2 8, 2025, may 50
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Shall ______ (insert the name of the county)
impose a tax on the charges for all sleeping rooms
paid by the transient guests of hotels [and],
motels, bed and breakfast inns, and campground
cabins situated in ______ (name of county) at a
rate of ______ (insert rate of percent) percent
for the sole purpose of promoting tourism?
43 □ YES □ NO SB 169 3
impose such tax upon the charges for all sleeping rooms or 51
cabins paid by the transient guests of bed and breakfast 52
inns and campgrounds under this section without requiring a 53
separate vote authorizing the imposition of such tax upon 54
such charges for such bed and breakfast inns and campgrounds. 55