MO HB1557

Repeals and replaces section 67.1360, RSMo, to authorize specific cities and counties to impose a transient guest tax on hotel, motel, bed and breakfast, and campground charges.

Adds a new category (subsection 33) authorizing any fourth class city with 1,800-1,900 inhabitants located in a first class county with 135,400-135,500 inhabitants to impose the tax.

Authorizes a transient guest tax of 2-5 percent per occupied room per night, which must be approved by voters before implementation.

Requires tax revenue to be used solely for funding the promotion of tourism and mandates the tax be stated separately from other charges and taxes.

Tax applies to sleeping room charges at hotels, motels, bed and breakfast inns, campgrounds, and recreational boat docking facilities renting to transients.