MO SB883

Repeals and reenacts section 94.270, RSMo, regarding municipal authority to levy license taxes on various businesses and occupations including hotels, motels, restaurants, and other commercial entities.

Establishes a cap of $27 per room per year on hotel and motel license fees for fourth-class cities with 800-900 inhabitants in charter counties with over one million residents.

Establishes a cap of $13.50 per room per year on hotel and motel license fees for fourth-class cities with 4,100-4,200 inhabitants in charter counties with over one million residents.

Changes the hotel and motel license fee structure for fourth-class cities with 51,300-51,400 inhabitants or 51,000-52,000 inhabitants in charter counties with 280,000-285,000 residents from a fixed $1,000 annual rate to five percent of gross revenue.

Prohibits cities imposing license fees under the five percent gross revenue structure from levying any other tax on transient guest room charges or accommodations at hotels and motels.