MO SB1646

Expands permitted uses of the Infrastructure Account within the Tourism Tax Trust Fund to include acquiring, constructing, and maintaining structures, trails, and other facilities that promote tourism, which may be funded through bond issuance

Adds a new definition of "tourism infrastructure facilities" to include multipurpose sports and entertainment venues with seating capacity under 25,000, including associated parking facilities owned or operated by public bodies

Tourism infrastructure facilities must be determined by the municipality to contribute to attracting sports, recreational, entertainment, or meeting activities (professional or amateur, commercial or private)

Maintains existing framework requiring 75% of tourism tax revenue for infrastructure and 25% for tourism marketing/promotion, with voter approval required for tax imposition