MO SB429

Repeals and replaces section 67.1003, RSMo relating to transient guest taxes on hotel and motel room charges

Authorizes specified cities and counties to impose a tax of up to 5 percent per occupied room per night on sleeping room charges paid by transient guests, subject to voter approval at a state general or primary election

Restricts tax imposition where cities or counties already impose such taxes or where overlapping jurisdictions exist to prevent double taxation

Requires tax proceeds to be used solely for the promotion of tourism and mandates the tax be stated separately from other charges and taxes

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