MO SB693

Establishes a recreational and community center district sales tax of up to 0.5% in specific first-class Missouri counties, requiring voter approval and creating a board to administer the tax for community centers and recreation facilities.

Creates a hotel occupancy tax (up to 6%) for third-class counties without township government, with revenues dedicated solely to tourism promotion and subject to voter approval.

Modifies tax increment financing rules to exclude revenues from newly voter-approved tax increases from special allocation funds without taxing district consent, effective August 28, 2014.

Caps grape grower and wine producer tax credits at $200,000 annually beginning August 28, 2014, and requires disclosure statements in assessor correspondence for large charter counties.

Establishes tax exemptions and relief provisions for out-of-state businesses and employees responding to declared state disasters during defined disaster periods, with notification requirements to the secretary of state.