MO HB123

Authorizes special charter cities with 29,000-32,000 inhabitants to impose a transient guest tax of up to 6% per occupied room per night on hotels, motels, and bed and breakfast inns.

Tax revenue must be used solely for promoting tourism, cultural activities, business and economic development, and constructing related infrastructure and improvements.

Tax requires voter approval through a referendum before becoming effective, with implementation occurring on the first day of the second calendar quarter after the state director of revenue receives notice of adoption.

Allows cities that have adopted the tax to submit repeal questions to voters at any election date, or requires submission of a repeal question upon petition signed by at least 10% of registered voters from the last gubernatorial election.

Defines transient guests as persons occupying hotel or motel rooms for 31 days or less during any calendar quarter, and tax is imposed separately from room charges and other taxes.