MO HB416

Authorizes a third classification county without township government (with 12,000-14,000 inhabitants and a fourth classification county seat city with 2,700-3,000 inhabitants) to impose up to a 5 percent tax on hotel and motel sleeping room charges for transient guests

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

Authorizes a fourth classification city (with 700-800 inhabitants located in the specified county) to impose up to a 5 percent tax on transient guest sleeping room charges, also requiring voter approval

Requires tax revenue to be used for promotion of tourism, growth of the region, and economic development

Defines "transient guests" as persons occupying hotel or motel rooms for 31 days or less during any calendar quarter