MO SB912

Adds a new category (36) to the list of Missouri cities and counties authorized to impose a transient guest tax: any fourth class city with more than 5,500 but fewer than 6,000 inhabitants located in any county with a charter form of government and with more than 200,000 but fewer than 350,000 inhabitants.

Authorizes the governing body to impose a tax of at least 2 percent but not more than 5 percent per occupied room per night on charges for sleeping rooms at hotels, motels, bed and breakfast inns, campgrounds, and recreational boat docking facilities used by transient guests.

Tax becomes effective only after the governing body submits a proposal to voters at a state general, primary, or special election and receives voter approval to authorize the tax.

Tax revenue must be used solely for funding the promotion of tourism and must be stated separately from all other charges and taxes.

Tax is in addition to any charges paid to owners or operators and in addition to all other taxes imposed by law.