MO HB1436

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

Tax revenues 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 ballot measure at a state general, primary, or special election before becoming effective.

Tax becomes effective on the first day of the second calendar quarter after the director of revenue receives notice of adoption if approved by majority vote.

Prohibits cities or counties already imposing a transient guest tax under other state law from imposing this tax, and prohibits cities located wholly or partially in counties with existing transient guest taxes from imposing this tax.