MO HB1909

Perry County (third classification, no township form of government, 18,000-20,000 inhabitants with a county seat city of 8,000-9,000 inhabitants) may impose a tax on hotel and motel sleeping room charges paid by transient guests at a rate not exceeding 6 percent per occupied room per night.

Tax becomes effective only after county voters approve the measure at a state general or primary election using a specified ballot form.

Tax revenues must be used solely for the promotion of tourism and shall be stated separately from all other charges and taxes.

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

Tax is in addition to the sleeping room charge and all other taxes imposed by law.