MO SB863

Adds three new sections (94.832, 94.840, 94.845) to Missouri law authorizing specific cities to impose transient guest taxes on hotel and motel room charges.

Section 94.832 allows third classification cities with 4,700-4,800 inhabitants in first classification counties with 184,000-188,000 inhabitants to impose up to 5% tax per occupied room per night for tourism and infrastructure improvements.

Section 94.840 allows fourth classification cities with 30,300-30,700 inhabitants to impose up to 5% tax per occupied room per night for tourism and convention facility promotion, operation, and development.

Section 94.845 allows fourth classification cities with 800-900 inhabitants in third classification counties without township government and 5,900-6,000 inhabitants to impose up to 5% tax per occupied room per night for general revenue purposes.

All three sections require voter approval via state general or primary election before tax becomes effective, with tax revenue collected in special trust funds and used solely for designated purposes.