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EXPLANATION-Matter enclosed in bold-faced brackets [thus] in this bill is not enacted
and is intended to be omitted in the law.
SECOND REGULAR SESSION
SENATE COMMITTEE SUBSTITUTE FOR
HOUSE BILL NO. 1867
103RD GENERAL ASSEMBLY
4855S.03C KRISTINA MARTIN, Secretary
AN ACT
To repeal sections 42.300, 67.578, 67.1000, and 94.815, RSMo, and to enact in lieu thereof six
new sections relating to local tourism.
Be it enacted by the General Assembly of the State of Missouri, as follows:
Section A. Sections 42.300, 67.578, 67.1000, and 94.815, 1
RSMo, are repealed and six new sections enacted in lieu thereof, 2
to be known as sections 42.300, 67.578, 67.1000, 94.815, 94.833, 3
and 311.083, to read as follows:4
42.300. 1. There is hereby created in the state 1
treasury the "Veterans Commission Capital Improvement Trust 2
Fund" which shall consist of money collected under section 3
313.835. The state treasurer shall administer the veterans 4
commission capital improvement trust fund, and the moneys in 5
such fund shall be used solely, upon appropriation, by the 6
Missouri veterans commission for: 7
(1) The construction, maintenance or renovation or 8
equipment needs of veterans' homes in this state; 9
(2) The construction, maintenance, renovation, 10
equipment needs and operation of veterans' cemeteries in 11
this state; 12
(3) Fund transfers to Missouri veterans' homes fund 13
established under the provisions of section 42.121, as 14
necessary to maintain solvency of the fund; 15
SCS HB 1867 2
(4) Fund transfers to any municipality with a 16
population greater than four hundred thousand and located in 17
part of a county with a population greater than six hundred 18
thousand in this state which has established a fund for the 19
sole purpose of the restoration, renovation and maintenance 20
of a memorial or museum or both dedicated to World War I. 21
Appropriations from the veterans commission capital 22
improvement trust fund to such memorial fund shall be 23
provided only as a one-time match for other funds devoted to 24
the project and shall not exceed five million dollars. 25
Additional appropriations not to exceed ten million dollars 26
total may be made from the veterans commission capital 27
improvement trust fund as a match to other funds for the new 28
construction or renovation of other facilities dedicated as 29
veterans' memorials in the state. All appropriations for 30
renovation, new construction, reconstruction, and 31
maintenance of veterans' memorials shall be made only for 32
applications received by the Missouri veterans commission 33
prior to July 1, 2004; 34
(5) The issuance of matching fund grants for veterans' 35
service officer programs to any federally chartered 36
veterans' organization or municipal government agency that 37
is certified by the Veterans Administration to process 38
veteran claims within the Veterans Administration System; 39
provided that such veterans' organization has maintained a 40
veterans' service officer presence within the state of 41
Missouri for the three-year period immediately preceding the 42
issuance of any such grant. A total of one million five 43
hundred thousand dollars in grants shall be made available 44
annually for service officers and joint training and 45
outreach between veterans' service organizations and the 46
Missouri veterans commission with grants being issued in 47
SCS HB 1867 3
July of each year. Application for the matching grants 48
shall be made through and approved by the Missouri veterans 49
commission based on the requirements established by the 50
commission; 51
(6) For payment of Missouri National Guard and 52
Missouri veterans commission expenses associated with 53
providing medals, medallions and certificates in recognition 54
of service in the Armed Forces of the United States during 55
World War II, the Korean Conflict, and the Vietnam War under 56
sections 42.170 to 42.226. Any funds remaining from the 57
medals, medallions and certificates shall not be transferred 58
to any other fund and shall only be utilized for the 59
awarding of future medals, medallions, and certificates in 60
recognition of service in the Armed Forces; 61
(7) Fund transfers totaling ten million dollars to any 62
municipality with a population greater than three hundred 63
fifty thousand inhabitants and located in part in a county 64
with a population greater than six hundred thousand 65
inhabitants and with a charter form of government, for the 66
sole purpose of the construction, restoration, renovation 67
and maintenance of a memorial or museum or both dedicated to 68
World War I; [and] 69
(8) Fund transfers totaling no more than five hundred 70
thousand dollars, to any county with more than seventeen 71
thousand six hundred but fewer than twenty thousand 72
inhabitants and with a county seat with more than eight 73
thousand but fewer than ten thousand inhabitants, for the 74
sole purpose of the restoration, renovation, and maintenance 75
of a memorial or museum or both dedicated to Missouri and 76
United States veterans and their service; funds allocated in 77
section 195.820 may also be appropriated for services, 78
SCS HB 1867 4
programs, or projects dedicated to addressing the mental 79
health needs of veterans; and 80
(9) The administration of the Missouri veterans 81
commission. 82
2. Any interest which accrues to the fund shall remain 83
in the fund and shall be used in the same manner as moneys 84
which are transferred to the fund under this section. 85
Notwithstanding the provisions of section 33.080 to the 86
contrary, moneys in the veterans commission capital 87
improvement trust fund at the end of any biennium shall not 88
be transferred to the credit of the general revenue fund. 89
3. Upon request by the veterans commission, the 90
general assembly may appropriate moneys from the veterans 91
commission capital improvement trust fund to the Missouri 92
National Guard trust fund to support the activities 93
described in section 41.958. 94
67.578. 1. The governing authority of any county of 1
the third classification without a township form of 2
government and with more than sixteen thousand four hundred 3
but less than sixteen thousand five hundred inhabitants and 4
any county with more than nineteen thousand but fewer than 5
twenty-two thousand inhabitants and with a county seat with 6
more than eight thousand five hundred but fewer than ten 7
thousand inhabitants may impose a sales tax in an amount not 8
to exceed one-fifth of one percent on all retail sales made 9
in the county which are subject to taxation pursuant to 10
sections 144.010 to 144.525, to be used solely for the 11
funding of museums. For purposes of this section, the term 12
"museums" means museums [operating] located in the county 13
seat, which are registered with the United States Internal 14
Revenue Service as a 501(c)(3) corporation and which are 15
considered by the board to be a tourism attraction. The tax 16
SCS HB 1867 5
authorized by this section shall be in addition to any and 17
all other sales taxes allowed by law, except that no sales 18
tax shall be imposed pursuant to this section unless the 19
governing authority submits to the voters of the county, at 20
a county or state general, primary, or special election, a 21
proposal to authorize the governing authority to impose the 22
tax. 23
2. The ballot of submission shall contain, but need 24
not be limited to, the following language: 25
If a majority of the votes cast on the proposal by the 39
qualified voters voting thereon are in favor of the 40
proposal, then the sales tax shall become effective on the 41
first day of the second calendar quarter after the director 42
of revenue receives notice of the adoption of the tax. If 43
the proposal receives less than the required majority of 44
votes, then the governing authority shall have no power to 45
impose the tax unless and until the governing authority has 46
again submitted another proposal to authorize the governing 47
26
27
28
29
30
31
32
33
Shall the county of ______ (insert the name of the
county) impose a sales tax of ______ (insert rate
of percent) percent for the funding of museums?
"Museums" means museums [operating] located in the
county seat, which are registered with the United
States Internal Revenue Service as a 501(c)(3)
corporation and which are considered by the museum
board to be a tourism attraction.
34 □ YES □ NO
35
36
37
38
If you are in favor of the question, place an "X"
in the box opposite "YES". If you are opposed to
the question, place an "X" in the box opposite
"NO".
SCS HB 1867 6
authority to impose the sales tax authorized by this section 48
and such proposal is approved by the required majority of 49
the qualified voters voting thereon. 50
3. On or after the effective date of the tax, the 51
director of revenue shall be responsible for the 52
administration, collection, enforcement, and operation of 53
the tax, and sections 32.085 and 32.087 shall apply. The 54
director may retain an amount not to exceed one percent for 55
deposit in the general revenue fund to offset the costs of 56
collection. In order to permit sellers required to collect 57
and report the sales tax to collect the amount required to 58
be reported and remitted, but not to change the requirements 59
of reporting or remitting the tax, or to serve as a levy of 60
the tax, and in order to avoid fractions of pennies, the 61
governing authority may authorize the use of a bracket 62
system similar to that authorized in section 144.285, and 63
notwithstanding the provisions of that section, this new 64
bracket system shall be used where this tax is imposed and 65
shall apply to all taxable transactions. Beginning with the 66
effective date of the tax, every retailer in the county 67
shall add the sales tax to the sale price, and this tax 68
shall be a debt of the purchaser to the retailer until paid, 69
and shall be recoverable at law in the same manner as the 70
purchase price. For purposes of this section, all retail 71
sales shall be deemed to be consummated at the place of 72
business of the retailer. 73
4. All applicable provisions in sections 144.010 to 74
144.525 governing the state sales tax, and section 32.057, 75
the uniform confidentiality provision, shall apply to the 76
collection of the tax, and all exemptions granted to 77
agencies of government, organizations, and persons pursuant 78
to sections 144.010 to 144.525 are hereby made applicable to 79
SCS HB 1867 7
the imposition and collection of the tax. The same sales 80
tax permit, exemption certificate, and retail certificate 81
required by sections 144.010 to 144.525 for the 82
administration and collection of the state sales tax shall 83
satisfy the requirements of this section, and no additional 84
permit or exemption certificate or retail certificate shall 85
be required; except that, the director of revenue may 86
prescribe a form of exemption certificate for an exemption 87
from the tax. All discounts allowed the retailer pursuant 88
to the state sales tax law for the collection of and for 89
payment of taxes are hereby allowed and made applicable to 90
the tax. The penalties for violations provided in section 91
32.057 and sections 144.010 to 144.525 are hereby made 92
applicable to violations of this section. If any person is 93
delinquent in the payment of the amount required to be paid 94
pursuant to this section, or in the event a determination 95
has been made against the person for taxes and penalty 96
pursuant to this section, the limitation for bringing suit 97
for the collection of the delinquent tax and penalty shall 98
be the same as that provided in sections 144.010 to 144.525. 99
5. The governing authority may authorize any museum 100
board already existing in the county, or may establish a 101
museum board, to expend revenue collected pursuant to this 102
section. In the event that no museum board already exists, 103
the board established pursuant to this section shall consist 104
of six members who are appointed by the governing authority 105
from a list of candidates supplied by the chair of each of 106
the two major political parties of the county, with three 107
members from each of the two parties. Members shall serve 108
for three-year terms, but of the members first appointed, 109
one shall be appointed for a term of one year, two shall be 110
appointed for a term of two years, and two shall be 111
SCS HB 1867 8
appointed for a term of three years. Each member shall be a 112
resident of the county. The members shall not receive 113
compensation for service on the board, but shall be 114
reimbursed from the revenues collected pursuant to this 115
section for any reasonable and necessary expenses incurred 116
in service on the board. The board shall determine in what 117
manner the revenues will be expended, and disbursements of 118
these moneys shall be made strictly in accordance with this 119
section. Expenditures may be made for the employment of 120
personnel selected by the board to assist in carrying out 121
the duties of the board, and the board is expressly 122
authorized to employ such personnel. 123
6. The governing authority may submit the question of 124
repeal of the tax to the voters at any county or state 125
general, primary, or special election. The ballot of 126
submission shall contain, but need not be limited to, the 127
following language: 128
If a majority of the votes cast on the proposal are in favor 137
of repeal, that repeal shall become effective on December 138
thirty-first of the calendar year in which the repeal was 139
approved. 140
129
130
131
Shall the county of ______ (insert name of county)
repeal the sales tax of ______ (insert rate of
percent) percent for the funding of museums?
132 □ YES □ NO
133
134
135
136
If you are in favor of the question, place an "X"
in the box opposite "YES". If you are opposed to
the question, place an "X" in the box opposite
"NO".
SCS HB 1867 9
67.1000. 1. The governing body of the following 1
cities and counties may impose a tax as provided in this 2
section: 3
(1) Any county; 4
(2) Any city which is the county seat of any county or 5
which now or hereafter has a population of more than three 6
thousand five hundred inhabitants and which has heretofore 7
been authorized by the general assembly; 8
(3) Any city or county with more than three hundred 9
fifty hotel and motel rooms within the boundaries of such 10
city or county; 11
(4) Any other city which has a population of more than 12
eighteen thousand and less than forty-five thousand 13
inhabitants located in a county of the first classification 14
with a population over two hundred thousand adjacent to a 15
county of the first classification with a population over 16
nine hundred thousand. 17
2. The governing body of any city or county listed in 18
subsection 1 of this section may impose a tax on the charges 19
for all sleeping rooms paid by the transient guests of 20
hotels or motels situated in the city or county, which shall 21
be not more than five percent per occupied room per night, 22
except that such tax shall not become effective unless the 23
governing body of the city or county submits to the voters 24
of the city or county at an election permitted under section 25
115.123 a proposal to authorize the governing body of the 26
city or county to impose a tax under the provisions of this 27
section and section 67.1002. The tax authorized by this 28
section and section 67.1002 shall be in addition to the 29
charge for the sleeping room and shall be in addition to any 30
and all taxes imposed by law and the proceeds of such tax 31
shall be used by the city or county solely for funding a 32
SCS HB 1867 10
convention and visitors bureau which shall be a general not- 33
for-profit organization with whom the city or county has 34
contracted, and which is established for the purpose of 35
promoting the city or county as a convention, visitor and 36
tourist center. Such tax shall be stated separately from 37
all other charges and taxes. 38
3. As used in this section and section 67.1002, the 39
term "transient guests" means a person or persons who occupy 40
a room or rooms in a hotel or motel for thirty-one days or 41
less during any calendar quarter, except that in any county 42
of the third classification without a township form of 43
government and with more than forty-one thousand one hundred 44
but fewer than forty-one thousand two hundred inhabitants, 45
"transient guests" means a person or persons who occupy a 46
room or rooms in a hotel or motel for ninety days or less 47
during any calendar quarter. 48
4. Provisions of this section to the contrary 49
notwithstanding, the governing body of any home rule city 50
with more than thirty-nine thousand six hundred but fewer 51
than thirty-nine thousand seven hundred inhabitants and 52
partially located in any county of the first classification 53
with more than seventy-one thousand three hundred but fewer 54
than seventy-one thousand four hundred inhabitants may 55
impose a tax on the charges for all sleeping rooms paid by 56
the transient guests of hotels or motels situated in the 57
city, which shall be not more than seven percent per 58
occupied room per night, except that such tax shall not 59
become effective unless the governing body of such city 60
submits to the voters of the city at an election permitted 61
under section 115.123 a proposal to authorize the governing 62
body of the city to impose a tax under the provisions of 63
this subsection and section 67.1002. The tax authorized by 64
SCS HB 1867 11
this subsection and section 67.1002 shall be in addition to 65
the charge for the sleeping room and shall be in addition to 66
any and all taxes imposed by law and the proceeds of such 67
tax shall be used by the city solely for funding a 68
convention and visitors bureau which shall be a general not- 69
for-profit organization with whom the city has contracted, 70
and which is established for the purpose of promoting the 71
city as a convention, visitor, and tourist center. Such tax 72
shall be stated separately from all other charges and taxes. 73
5. (1) This subsection shall apply in any city with 74
more than fifty-one thousand but fewer than fifty-eight 75
thousand inhabitants and located in more than one county. 76
(2) Notwithstanding any other provision of this 77
section to the contrary, the governing body of a city 78
described in subdivision (1) of this subsection that imposes 79
a tax under this section as of the effective date of this 80
section may increase the percentage of the tax on the 81
charges for all sleeping rooms paid by the transient guests 82
of hotels or motels situated in the city. 83
(3) Such increase in the percentage shall not result 84
in the total percentage of the tax imposed under this 85
section exceeding six percent per occupied room per night. 86
(4) Such increase in the percentage shall not become 87
effective unless the governing body of such city submits to 88
the voters of the city at an election permitted under 89
section 115.123 a proposal to authorize the governing body 90
of the city to increase the percentage of the tax under the 91
provisions of this subsection and section 67.1002. 92
(5) Such increase authorized by this subsection and 93
section 67.1002 shall be in addition to the charge for the 94
sleeping room and shall be in addition to any and all taxes 95
SCS HB 1867 12
imposed by law. Such increase shall be stated separately 96
from all other charges and taxes. 97
(6) The proceeds derived from an increase approved by 98
the voters after the effective date of this section shall be 99
used by the city solely to provide moneys for the 100
construction and maintenance of new capital projects to 101
promote tourism in such city. 102
6. Notwithstanding any other provision of law to the 103
contrary, the tax authorized in this section shall not be 104
imposed by the following cities or counties: 105
(1) Any city or county already imposing a tax solely 106
on the charges for sleeping rooms paid by the transient 107
guests of hotels or motels situated in any such city or 108
county under any other law of this state; 109
(2) Any city not already imposing a tax under this 110
section and that is located in whole or partially within a 111
county that already imposes a tax solely on the charges for 112
sleeping rooms paid by the transient guests of hotels or 113
motels situated in such county under this section or any 114
other law of this state; or 115
(3) Any county not already imposing a tax under this 116
section and that has a city located in whole or in part 117
within its boundaries that already imposes a tax solely on 118
the charges for sleeping rooms paid by the transient guests 119
of hotels or motels situated in such city under this section 120
or any other law of this state. 121
[6.] 7. This section shall not be construed as 122
repealing any taxes levied by any city or county on 123
transient guests as permitted under this chapter or chapter 124
94 as of August 28, 2011. 125
94.815. 1. All taxes authorized and collected under 1
sections 94.800 to 94.825 shall be deposited by the 2
SCS HB 1867 13
municipality in a special trust fund to be known as the 3
"Tourism Tax Trust Fund". The moneys in such tourism tax 4
trust fund shall not be commingled with any funds of the 5
municipality. 6
2. Except as provided in subsection 3 of this section, 7
seventy-five percent of the taxes collected shall be 8
deposited in an "Infrastructure Account" within the tourism 9
tax trust fund and shall be used, upon appropriation by the 10
municipality, solely for the purpose of constructing and 11
maintaining tourism infrastructure facilities and 12
infrastructure improvements, [to include] including, but not 13
limited to, sidewalks, streets, highways, roads, parks, 14
waterworks, wastewater including distribution and collection 15
systems and solid waste disposal facilities, the costs of 16
which may be funded by issuing bonds which may be retired by 17
revenues received from tourism taxes imposed pursuant to 18
sections 94.802 and 94.805 or the retirement of debt under 19
previously voter-approved bonded indebtedness and the costs 20
of operation and maintenance of such infrastructure 21
improvements. Moneys in the infrastructure account may also 22
be used for the purpose of acquiring, constructing, and 23
maintaining structures, trails, and any other facilities for 24
the purpose of promoting tourism, the costs of which may be 25
funded by issuing bonds as provided in this section. 26
3. Notwithstanding the provisions of subsection 2 of 27
this section, if any outstanding bonds have been issued or 28
indebtedness has been incurred prior to or after September 29
15, 1997, for the purpose of constructing and maintaining 30
infrastructure improvements, including sidewalks, streets, 31
highways, roads, waterworks, wastewater including 32
distribution and collection systems and solid waste disposal 33
facilities, then a portion of the seventy-five percent of 34
SCS HB 1867 14
the collected taxes to be deposited in the infrastructure 35
account pursuant to subsection 2 of this section shall 36
instead be deposited in a "Debt Retirement Account" within 37
the tourism tax trust fund. The portion of the seventy-five 38
percent of collected taxes to be deposited in the debt 39
retirement account and the administration of such account 40
shall be pursuant to section 94.820. 41
4. Twenty-five percent of the taxes collected shall be 42
deposited into a "Tourism Promotion Account" within the 43
tourism tax trust fund and shall be used, upon appropriation 44
by the municipality, for tourism marketing and promotional 45
purposes. 46
5. The tourism taxes authorized by sections 94.802 and 47
94.805 shall be in addition to any and all other taxes 48
allowed by law, but no ordinance imposing a tax under 49
sections 94.802 and 94.805 shall be effective unless the 50
governing body of the municipality submits to the voters of 51
the municipality at an election permitted pursuant to 52
section 115.123 a proposal to authorize the governing body 53
of the municipality to impose such tax and, if such tax is 54
to be used to retire bonds authorized under this section, to 55
authorize such bonds and their retirement by such tax or 56
charge or to authorize the retirement of debt under 57
previously voter-approved bonded indebtedness. 58
6. As used in this section, "tourism infrastructure 59
facilities" shall mean structures, fixtures, systems, and 60
facilities of multipurpose sports and entertainment venues 61
with seating capacity of less than twenty-five thousand, 62
including associated parking facilities, owned or operated 63
by any public body and which the municipality determines are 64
a contributing factor in the attraction of sports, 65
recreational, entertainment, or meeting activities, either 66
SCS HB 1867 15
professional or amateur, commercial or private. Such 67
structures, fixtures, systems, and facilities may include, 68
but are not limited to, foundations, roofs, interior and 69
exterior walls or windows, floors, steps, stairs, 70
concourses, hallways, restrooms, event or meeting spaces or 71
other hospitality-related areas, concession or food 72
preparation areas, and services systems. 73
7. Notwithstanding any provision of this section to 74
the contrary, any municipality imposing a tax pursuant to 75
sections 94.800 to 94.825 as of August 28, 2026, that did 76
not receive approval from the voters for the use of tax 77
revenues for the construction and maintenance of tourism 78
infrastructure facilities, or for the purpose of acquiring, 79
constructing, and maintaining structures, trails, and any 80
other facilities for the purpose of promoting tourism, shall 81
submit to the voters of the municipality a proposal to 82
expend currently authorized tax revenues for such purposes. 83
94.833. 1. As used in this section, the following 1
terms mean: 2
(1) "City", a city of the third classification that 3
operates under the city manager form of government 4
established under chapter 78; 5
(2) "Lodging establishment", a hotel, motel, bed and 6
breakfast inn, or other similar establishment offering 7
similar lodging accommodations; 8
(3) "Lodging facility", a short-term rental of a 9
house, condominium, campground cabin, or other similar 10
facility offering similar lodging accommodations; 11
(4) "Transient guests", individuals who, for thirty- 12
one days or less during any calendar quarter, occupy a room 13
or rooms in a lodging establishment or occupy a lodging 14
facility. 15
SCS HB 1867 16
2. (1) The governing body of a city may impose a tax 16
on the charges for all lodging establishment sleeping rooms 17
paid by the transient guests of lodging establishments and 18
on the charges for all lodging facilities paid by transient 19
guests who occupy such lodging facilities that are situated 20
in the city or a portion thereof. 21
(2) Such tax shall: 22
(a) Not exceed five percent per occupied lodging 23
establishment sleeping room per night or five percent per 24
rental term of such lodging facility; 25
(b) Be in addition to the charge for the lodging 26
establishment sleeping room or lodging facility and shall be 27
in addition to any and all other taxes; and 28
(c) Be stated separately from all other charges and 29
taxes. 30
(3) The proceeds of such tax shall be used by the city 31
for the promotion of tourism. 32
(4) Such tax shall not become effective unless the 33
governing body of the county submits to the voters of the 34
city, at any election available for the city, a proposal to 35
authorize the governing body of the city to impose the tax 36
under this section. 37
3. (1) The question submitted for the tax authorized 38
in this section shall be in substantially the following form: 39
40
41
42
43
44
45
46
"Shall ______ (insert city name) impose a tax
on the charges for all sleeping rooms and on
the charges for all short-term rentals paid by
the transient guests of lodging establishments
and lodging facilities situated in ______
(insert city name) at a rate of ______ (insert
percentage) percent, the proceeds of which
SCS HB 1867 17
(2) If a majority of the votes cast on the question by 49
the qualified voters voting thereon are in favor of the 50
question, the tax shall become effective on the first day of 51
the second calendar quarter following the calendar quarter 52
in which the election was held. If a majority of the votes 53
cast on the question by the qualified voters voting thereon 54
are opposed to the question, the tax shall not become 55
effective unless and until the question is resubmitted under 56
this section to the qualified voters and such question is 57
approved by a majority of the qualified voters voting on the 58
question. 59
4. (1) On and after the effective date of any tax 60
authorized in this section, the city may adopt one of the 61
two following provisions for the collection and 62
administration of the tax: 63
(a) The city may adopt rules and regulations for the 64
internal collection of such tax by the city officers usually 65
responsible for collection and administration of city taxes; 66
or 67
(b) The city may enter into an agreement with the 68
director of revenue of the state of Missouri for the purpose 69
of collecting the tax authorized in this section. 70
(2) If a city adopts the internal collection of such 71
tax under paragraph (a) of subdivision (1) of this 72
subsection, the city: 73
(a) Shall establish a fund for the deposit of all 74
revenues derived from such tax, from which the city may 75
disburse moneys for the sole purpose of the promotion of 76
47
48
shall be used solely for the promotion of
tourism?".
SCS HB 1867 18
tourism through marketing, events, and constructing and 77
maintaining tourism facilities; and 78
(b) May collect a penalty of one percent and interest 79
not to exceed two percent per month on unpaid taxes that are 80
deemed delinquent thirty days after the last day of each 81
quarter. 82
(3) If such city enters into an agreement under 83
paragraph (b) of subdivision (1) of this subsection, the 84
director of revenue shall: 85
(a) Perform all functions incident to the 86
administration, collection, enforcement, and operation of 87
such tax; 88
(b) Promulgate rules and regulations prescribing the 89
forms and procedures under which the tax authorized in this 90
section shall be collected and reported; 91
(c) Collect the tax authorized in this section; and 92
(d) Retain an amount not to exceed one percent for 93
cost of collection. 94
5. (1) After the initial bonds, if any, have been 95
satisfied, the governing body of such city may submit to the 96
voters of the city, at any election available for the city, 97
a proposal to repeal the tax imposed under this section. 98
(2) The question submitted for such repeal shall be in 99
substantially the following form: 100
101
102
103
104
105
106
107
108
"Shall ______ (insert city name) repeal the tax
imposed on the charges for all sleeping rooms and
on the charges for all short-term rentals paid by
the transient guests of lodging establishments
and lodging facilities situated in ______ (insert
city name) at a rate of ______ (insert
percentage) percent for the promotion of
tourism?".
SCS HB 1867 19
(3) If a majority of the votes cast on the question by 109
the qualified voters voting thereon are in favor of the 110
question, the repeal shall become effective on December 111
thirty-first of the calendar year in which such appeal was 112
approved. If a majority of the votes cast on the question 113
by the qualified voters voting thereon are opposed to the 114
question, the repeal shall not become effective unless and 115
until the question is resubmitted under this subsection to 116
the qualified voters and such question is approved by a 117
majority of the qualified voters voting on the question. 118
311.083. 1. As used in this section, the following 1
terms mean: 2
(1) "Common area", any public area within an 3
entertainment district and any area of a public right-of-way 4
that is within the entertainment district. "Common area" 5
shall not include areas open to the public that are located 6
within an establishment licensed under this chapter; 7
(2) "Entertainment district", any area in any county 8
that: 9
(a) a. Borders on or that contains part of a lake 10
with no less than one thousand miles of shoreline and that 11
is located in any city with more than four thousand four 12
hundred but fewer than four thousand nine hundred 13
inhabitants and partially located in a county with more than 14
forty thousand but fewer than fifty thousand inhabitants; or 15
b. Borders the Missouri river, and that is located in 16
any city with more than forty-six thousand but fewer than 17
fifty-one thousand inhabitants; 18
(b) Contains a combination of entertainment venues, 19
bars, nightclubs, restaurants, and other licensed 20
establishments and common areas; and 21
SCS HB 1867 20
(c) Is designated as such by an ordinance of the 22
governing body of the city; 23
(3) "Portable bar", any bar, table, kiosk, cart, or 24
stand that is not a permanent fixture and can be moved from 25
place to place. 26
2. Notwithstanding any other provisions of this 27
chapter to the contrary, any person who possesses the 28
qualifications required under this chapter, and who meets 29
the requirements of and complies with the provisions of this 30
chapter, may apply for, and the supervisor of alcohol and 31
tobacco control may issue, an entertainment district special 32
license to sell intoxicating liquor by the drink for retail 33
for consumption dispensed from one or more licensed 34
establishments including, but not limited to, portable bars 35
within the entertainment district, until 1:30 a.m. on 36
Mondays through Saturdays and from 6:00 a.m. on Sundays and 37
until 1:30 a.m. on Mondays. 38
3. An applicant granted an entertainment district 39
special license under this section shall pay a license fee 40
of three hundred dollars per year. 41
4. Notwithstanding any other provision of this chapter 42
to the contrary, on such days and at such times during the 43
hours a licensee is allowed under this chapter to sell 44
alcoholic beverages, licensed establishments holding an 45
entertainment district special license under this section, 46
may allow persons to leave the licensed premises located in 47
portions of the entertainment district with an alcoholic 48
beverage and enter upon and consume the alcoholic beverage 49
within other licensed establishments and common areas 50
located in portions of the entertainment district. No 51
person shall take any alcoholic beverage or alcoholic 52
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beverages outside the boundaries of the entertainment 53
district. 54
5. Every licensee within the entertainment district 55
shall serve alcoholic beverages in containers that display 56
and contain the licensee's trade name or logo or some other 57
mark that is unique to that license and licensee. 58
6. The holder of an entertainment district special 59
license is solely responsible for alcohol violations 60
occurring on its premises, including any portable bar, and 61
in any common area. 62
7. The governing body of the city in which the 63
entertainment district is located shall be authorized to 64
adopt by ordinance procedures for approval or rejection of 65
such entertainment districts as well as rules and 66
regulations for conduct and enforcement thereof consistent 67
with this section. 68