MO HB1804

Repeals and replaces section 92.338 of Missouri law governing convention and tourism tax exemptions.

Allows city governing bodies to collect convention and tourism tax from certain transient guests and food establishment patrons who are otherwise exempt from sales tax, subject to voter approval.

Requires cities to submit a ballot question to voters at a citywide election before any order or ordinance authorizing tax collection on exempt groups can become effective.

Requires voter approval by majority vote; if rejected, the question may be resubmitted to voters for another vote.

Permits tax collectors to retain 2 percent of collected taxes as compensation, with the Director of Revenue retaining 1-3 percent if contracted to collect the tax on behalf of the city.