MO SB915

Repeals and reenacts sections 67.1000 and 67.1360 to authorize certain cities and counties to impose taxes on sleeping room charges paid by transient guests of hotels, motels, bed and breakfast inns, and campgrounds.

Section 67.1000 authorizes counties and cities (including a home rule city with 39,600-39,700 inhabitants in a first classification county) to impose up to 5% tax per occupied room per night, or up to 7% for the specified home rule city, subject to voter approval.

Tax proceeds must be used solely for funding a convention and visitors bureau (a not-for-profit organization) established to promote the jurisdiction as a convention, visitor, and tourist center.

Section 67.1360 adds a new category (33) allowing a third classification county without township government and with 12,100-12,200 inhabitants to impose a 2-5% transient guest tax on hotels, motels, bed and breakfast inns, campgrounds, and recreational boat docking facilities.

All transient guest taxes are in addition to regular room charges and all other taxes, with the tax stated separately on bills; voter approval is required before any tax becomes effective.