MO HB1552

Repeals and re-enacts section 67.1018, RSMo, to expand the transient guest tax to include RV sites and campsites in addition to hotel and motel rooms.

Applies to counties of the third classification without a township form of government with between 5,900 and 6,000 inhabitants.

Establishes a tax rate of not less than 2 percent nor more than 5 percent per occupied room, RV site, and campsite per night, subject to voter approval.

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

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