MO HB1866

Repeals and replaces section 67.1360, RSMo, to expand the list of eligible cities and counties authorized to impose a transient guest tax on hotel, motel, bed and breakfast inn, campground, and recreational boat slip rentals.

Authorizes transient guest taxes between 2 and 5 percent per occupied room per night, contingent on voter approval through a state general, primary, or special election.

Requires all revenue from the transient guest tax to be used solely for funding the promotion of tourism.

Adds a specific provision allowing a third class city with 19,900 to 20,200 inhabitants to use a portion of transient guest tax revenues to make improvements to the city's school district football field for attracting sporting events and promoting local tourism.

Tax must be stated separately from all other charges and taxes on guest bills.