MO SB668

Authorizes cities of the fourth classification with 24,800 to 25,000 inhabitants to impose a tax on hotel and motel sleeping room charges paid by transient guests at a rate not exceeding 5 percent per occupied room per night.

Requires voter approval through a state general or primary election before the tax can become effective; tax becomes effective on the first day of the second calendar quarter following the election if approved by a majority of voters.

Designates tax proceeds exclusively for tourism promotion and requires the tax to be stated separately from all other charges and taxes.

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

If voters reject the tax, it cannot take effect unless resubmitted to voters in a future election and approved by a majority vote.