COMMITTEE ON LEGISLATIVE RESEARCH
OVERSIGHT DIVISION
FISCAL NOTE
L.R. No.:0549S.01I Bill No.:SB 169 Subject:Taxation and Revenue - General; Taxation and Revenue - Sales and Use Type:Original Date:February 23, 2025Bill Summary:This proposal authorizes Ste. Genevieve and Perry counties to impose a
transient guest tax.
FISCAL SUMMARY
ESTIMATED NET EFFECT ON GENERAL REVENUE FUNDFUND AFFECTEDFY 2026FY 2027FY 2028Total Estimated Net
Effect on General
Revenue $0$0$0
ESTIMATED NET EFFECT ON OTHER STATE FUNDSFUND AFFECTEDFY 2026FY 2027FY 2028Total Estimated Net
Effect on Other State
Funds $0$0$0
Numbers within parentheses: () indicate costs or losses. L.R. No. 0549S.01I
Bill No. SB 169
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ESTIMATED NET EFFECT ON FEDERAL FUNDSFUND AFFECTEDFY 2026FY 2027FY 2028Total Estimated Net
Effect on All Federal
Funds $0$0$0
ESTIMATED NET EFFECT ON FULL TIME EQUIVALENT (FTE)FUND AFFECTEDFY 2026FY 2027FY 2028Total Estimated Net
Effect on FTE 000
☐ Estimated Net Effect (expenditures or reduced revenues) expected to exceed $250,000 in any
of the three fiscal years after implementation of the act or at full implementation of the act.
☐ Estimated Net Effect (savings or increased revenues) expected to exceed $250,000 in any of
the three fiscal years after implementation of the act or at full implementation of the act.
ESTIMATED NET EFFECT ON LOCAL FUNDSFUND AFFECTEDFY 2026FY 2027FY 2028Local Government$0 or Unknown$0 or Unknown$0 or Unknown L.R. No. 0549S.01I
Bill No. SB 169
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FISCAL ANALYSIS
ASSUMPTION
§67.1367 – Transient Guest Tax in Ste. Genevieve and Perry Counties
Officials from the Office of Administration - Budget and Planning (B&P) defer to the
counties on the transient guest tax for specific estimates of actual collection costs. This proposal
Officials from the Department of Revenue (DOR) assume the proposal will have no fiscal
impact on their organization. Oversight does not have any information to the contrary.
Therefore, Oversight will reflect a zero impact in the fiscal note.
Oversight does not have any information to the contrary. Therefore, Oversight will reflect a zero
impact in the fiscal note for these agencies.
Officials from St. Genevieve and Perry Counties did not respond to Oversight’s
fiscal impact for this proposal.
Oversight assumes this proposal authorizes Ste. Genevieve County and Perry County, upon
voter approval, to enact a transient guest tax of not more than 6% per occupied room at hotels,
motels, bed and breakfast inns or campground cabins per night for tourism purposes. Oversight
assumes this proposal is permissive in nature and would have no local fiscal impact without
action by the governing body and approval by a majority of voters. If a majority of voters
approve this issue on the ballot, then there would be potential tax revenue for Ste. Genevieve
and/or Perry counties. Therefore, Oversight will reflect a $0 (no voter approval) or unknown
revenue impact for this proposal.
FISCAL IMPACT – State GovernmentFY 2026
(10 Mo.)
FY 2027FY 2028$0$0$0 L.R. No. 0549S.01I
Bill No. SB 169
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FISCAL IMPACT – Local GovernmentFY 2026
(10 Mo.)
FY 2027FY 2028STE. GENEVIEVE & PERRY
COUNTIES
Revenue – potential income from
transient guest tax upon voter approval
§67.1367
$0 or
Unknown
$0 or
Unknown
$0 or
Unknown
ESTIMATED NET EFFECT ON
STE. GENEVIEVE COUNTY
$0 or
Unknown
$0 or
Unknown
$0 or
Unknown
FISCAL IMPACT – Small Business
Small businesses who operate hotels, motels, bed and breakfast inns or campground cabins in
these counties may be expected to collect and remit this tax.
FISCAL DESCRIPTION
This act adds the counties of Ste. Genevieve and Perry to the list of counties authorized to
impose a transient guest tax for the promotion of tourism.
This legislation is not federally mandated, would not duplicate any other program and would not
require additional capital improvements or rental space.
SOURCES OF INFORMATION
Office of Administration
Budget and Planning
Department of Revenue
Julie MorffJessica HarrisDirectorAssistant DirectorFebruary 23, 2025February 23, 2025