MO HB1568

Expands authority to impose transient guest taxes to four categories of Missouri cities, including a new category for fourth-class cities with 3,800-4,000 inhabitants located in more than one county, with an exemption for motels owned by not-for-profit organizations.

Tax rate capped at 5 percent per occupied room per night and requires voter approval via state general or primary election before implementation.

Tax revenue must be used exclusively for tourism promotion and stated separately from other charges and taxes on hotel and motel bills.

Tax becomes effective on the first day of the second calendar quarter following the election quarter if approved by a majority of voters; can be resubmitted if rejected.

Defines "transient guests" as persons occupying hotel or motel rooms for 31 days or less during any calendar quarter.