Missouri 2025 Regular Session

Missouri Senate Bill SB510 Compare Versions

Only one version of the bill is available at this time.

Old	New	Differences
1	1
2	2	FIRST REGULAR SESSION
3	3	SENATE BILL NO. 510
4	4	103RD GENERAL ASSEMBLY
5	5	INTRODUCED BY SENATOR NICOLA.
6	6	1676S.01I KRISTINA MARTIN, Secretary
7	7	AN ACT
8	8	To repeal section 67.1366, RSMo, and to enact in lieu thereof one new section relating to a
9	9	transient guest tax for tourism.
10	10
11	11	Be it enacted by the General Assembly of the State of Missouri, as follows:
12	12	Section A. Section 67.1366, RSMo, is repealed and one new 1
13	13	section enacted in lieu thereof, to be known as section 67.1366, 2
14	14	to read as follows:3
15	15	67.1366. 1. The governing body of a charter city with 1
16	16	a population of more than one hundred thousand located in a 2
17	17	charter county of the fir st classification may impose a tax 3
18	18	on the charges for all sleeping rooms paid by the transient 4
19	19	guests of hotels, motels, bed and breakfast inns and 5
20	20	campgrounds which shall be at least five percent, but not 6
21	21	more than seven percent per occupied room per night, except 7
22	22	that such tax shall not become effective unless the 8
23	23	governing body of the city submits to the voters of the city 9
24	24	at a state general, primary or special election, a proposal 10
25	25	to authorize the governing body of the city to impose a tax 11
26	26	under the provisions of this section. The tax authorized by 12
27	27	this section shall be in addition to any charge paid to the 13
28	28	owner or operator and shall be in addition to any and all 14
29	29	taxes imposed by law and the proceeds of such tax shall be 15
30	30	used by the city for funding the promotion, operation and 16
31	31	development of tourism and for the operating costs of a 17 SB 510 2
32	32	community center. Such tax shall be stated separately from 18
33	33	all other charges and taxes. 19
34	34	2. The question shall be submitted in substantially 20
35	35	the following form: 21
36	36	If a majority of the votes cast on the question by the 30
37	37	qualified voters voting thereon are in favor of the 31
38	38	question, then the tax shall become effective on the first 32
39	39	day of the calendar quarter following the calendar quarter 33
40	40	in which the election was held. If a majority of the votes 34
41	41	cast on the question by the qualified voters voting thereon 35
42	42	are opposed to the q uestion, then the governing body for the 36
43	43	city shall have no power to impose the tax authorized by 37
44	44	subsection 1 of this section unless and until the governing 38
45	45	body of the city again submits the question to the qualified 39
46	46	voters of the city and such quest ion is approved by a 40
47	47	majority of the qualified voters voting on the question. 41
48	48	3. On and after the effective date of any tax 42
49	49	authorized under the provisions of subsection 1 of this 43
50	50	section, the city may adopt one of the two following 44
51	51	provisions for the collection and administration of the tax: 45
52	52	(1) The city may adopt rules and regulations for the 46
53	53	internal collection of such tax by the city officers usually 47
54	54	22
55	55	23
56	56	24
57	57	25
58	58	26
59	59	27
60	60	28
61	61	Shall the ______ (city) levy a tax of ______
62	62	percent on each sleeping room or campsite occupied
63	63	and rented by transient guests which are used by
64	64	transients for sleeping in the ______ (city),
65	65	where the proceeds shall be expended for promotion
66	66	of tourism and the costs of operating a community
67	67	center?
68	68
69	69	29 □ YES □ NO SB 510 3
70	70	responsible for collection and administration of city taxes; 48
71	71	or 49
72	72	(2) The city may enter into an agreement with the 50
73	73	director of revenue of the state of Missouri for the purpose 51
74	74	of collecting the tax authorized in subsection 1 of this 52
75	75	section. In the event any city enters into an agreement 53
76	76	with the director of revenue of the state of Missouri for 54
77	77	the collection of the tax authorized in subsection 1 of this 55
78	78	section, the director of revenue shall perform all functions 56
79	79	incident to the administration, collection, enforcement and 57
80	80	operation of such tax, and the director of revenue sha ll 58
81	81	collect the additional tax authorized pursuant to the 59
82	82	provisions of subsection 1 of this section. The tax 60
83	83	authorized under the provisions of subsection 1 of this 61
84	84	section shall be collected and reported upon such forms and 62
85	85	under such administrative rules and regulations as may be 63
86	86	prescribed by the director of revenue, and the director of 64
87	87	revenue shall retain an amount not to exceed one percent for 65
88	88	cost of collection. 66
89	89	4. If a tax is imposed by a city pursuant to 67
90	90	subsection 1 of this section , the city may collect a penalty 68
91	91	of one percent and interest not to exceed two percent per 69
92	92	month on unpaid taxes which shall be considered delinquent 70
93	93	thirty days after the last day of each quarter. 71
94	94	5. Nothing contained herein shall be construed to 72
95	95	limit the power of a constitutional charter city in a 73
96	96	noncharter county from imposing a business license tax on 74
97	97	hotels, motels, bed and breakfast inns and campgrounds upon 75
98	98	such terms, conditions and procedures as set forth in its 76
99	99	own charter or ordin ances. 77
100	100	