MO HB824

Expands the transient guest tax to apply to RV sites, campsites, lodges, bed and breakfasts, cabins, RV parks, and campgrounds in addition to hotels and motels.

Sets the tax rate at a minimum of 2 percent and maximum of 5 percent per occupied room, RV site, and campsite per night.

Requires 50 percent of tax proceeds to fund law enforcement and 50 percent to fund the promotion, operation, and development of tourism.

Requires voter approval through a state general or primary election before the tax becomes effective.

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