MO HB2259

Authorizes cities of the fourth classification with population between 30,300 and 30,700 inhabitants to impose a transient guest tax on hotel and motel sleeping rooms at a rate not to exceed 5 percent per occupied room per night.

Tax must be approved by voters at a state general, primary, or special election before becoming effective.

Tax proceeds must be used exclusively for the promotion, operation, and development of tourism and convention facilities.

Tax becomes effective on the first day of the second calendar quarter following the election quarter if approved by a majority of voting voters.

Defines "transient guests" as persons occupying a hotel or motel room for 31 days or fewer during any calendar quarter.