MO HB3469

Authorizes counties with 7,000-8,000 inhabitants and a county seat of 480-1,000 inhabitants (Shannon County) to impose a 5% surcharge tax on watercraft rentals and transient guest accommodations

Applies to sleeping rooms, cabins, campsites, and short-term rentals at hotels, motels, campgrounds, resorts, bed and breakfasts, and similar lodging establishments

Covers rentals of non-motorized watercraft including canoes, kayaks, rafts, and tubes

Requires voter approval before the surcharge can take effect; if approved, becomes effective on the first day of the second calendar quarter after the election

Revenue from the surcharge goes to the county for general revenue purposes; intermediary platforms (like short-term rental websites) may enter agreements to collect and remit the tax