MO HB2032

Repeals and reenacts section 94.837, RSMo to authorize three categories of cities to impose a transient guest tax on hotel and motel room charges with voter approval.

Allows cities of the fourth classification and special charter cities to impose a tax not exceeding 5 percent per occupied room per night on transient guests (those occupying rooms for 31 days or less).

Requires voter approval through a state general or primary election before the tax becomes effective, with the tax taking effect the first day of the second calendar quarter following the election quarter if approved by majority vote.

Directs tax proceeds to be used solely for promotion of tourism, except for special charter cities with 29,000-32,000 inhabitants, which may also use funds for cultural activities, convention facilities development, business development promotion, and related infrastructure improvements.

Requires the tax to be stated separately from room charges and all other taxes on the bill presented to guests.