MO HB140

Repeals and reenacts section 67.1360, RSMo to authorize specific Missouri cities and counties to impose a transient guest tax with voter approval.

Allows listed municipalities to impose a tax of 2-5 percent on charges for sleeping rooms in hotels, motels, bed and breakfast inns, campgrounds, and recreational boat docking facilities used by transient guests.

Adds a new category (subsection 37) authorizing fourth class cities with 1,050-1,200 inhabitants located in third classification counties without township government, with 4,000-5,000 total inhabitants, to impose the tax.

Requires voter approval through a state general, primary, or special election before the tax becomes effective.

Restricts use of tax proceeds exclusively to funding tourism promotion and requires the tax to be stated separately from all other charges and taxes.