MO HB3237

Expands allowable uses of the Tourism Tax Trust Fund's Infrastructure Account to include "tourism infrastructure facilities" and structures/trails promoting tourism, such as indoor sports facilities

Defines "tourism infrastructure facilities" as multipurpose sports and entertainment venues with seating capacity under 25,000, including associated parking, that are publicly owned or operated

Eligible facility components include foundations, roofs, walls, windows, floors, concourses, restrooms, event spaces, concession areas, and service systems

Adds "parks" to the list of infrastructure improvements eligible for debt retirement funding from tourism tax proceeds

Maintains existing structure: 75% of collected taxes go to the Infrastructure Account and 25% to the Tourism Promotion Account for marketing purposes