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SECOND REGULAR SESSION
HOUSE BILL NO. 2550
103RD GENERAL ASSEMBL Y
INTRODUCED BY REPRESENT A TIVE HALES.
5802H.01I JOSEPH ENGLER, Chief Clerk
AN ACT
T o amend chapter 94, RSMo, by adding thereto one new section relating to a city transient
guest tax.
Be it enacted by the General Assembly of the state of Missouri, as follows:
Section A. Chapter 94, RSMo, is amended by adding thereto one new section, to be
2 known as section 94.456, to read as follows:
94.456. 1. As used in this section, the following terms mean:
2 (1) "City", a city with mor e than thirty-thr ee thousand but fewer than thirty-six
3 thousand five hundred inhabitants;
4 (2) "T ransient guests", a person or persons who occupy a r oom or rooms in a
5 hotel or motel for thirty-one days or less during any calendar quarter .
6 2. (1) The governing body of a city may impose a tax on the charges for all
7 sleeping r ooms paid by the transient guests of hotels or motels situated in the city or a
8 portion ther eof.
9 (2) Such tax shall:
10 (a) Not exceed eight percen t per occupied r oom per night;
11 (b) Be in addition to the charge for the sleeping room and shall be in addition to
12 any and all other taxes; and
13 (c) Be stated separately fr om all other charges and taxes.
14 (3) The pr oceeds of such tax shall be used by the city for general reven ue
15 purposes.
EXPLANA TION — Matter enclosed in bold-faced brackets [thus] in the above bill is not enacted and is
intended to be omitted from the law . Matter in bold-face type in the above bill is proposed language.
16 (4) Such tax shall not become effective unless the governing body of the county
17 submits to the voters of the city , at any election available for the city , a pr oposal to
18 authorize the governing body of the city to impose the tax under this section.
19 3. (1) The question submitted for the tax authorized in this section shall be in
20 substantially the following form: "Shall ______ (insert city name) impose a tax on the
21 charges for all sleeping rooms paid by the transient guests of hotels and motels situated
22 in ______ (insert city name) at a rate of ______ (insert per centage) per cent, the pr oceeds
23 of which shall be used for general rev enue purposes?".
24 (2) If a majority of the votes cast on the question by the qualified voters voting
25 ther eon ar e in favor of the question, the tax shall become effective on the first day of the
26 second calendar quarter following the calendar quarter in which the election was held.
27 If a majority of the votes cast on the question by the qualified voters voting ther eon are
28 opposed to the question, the tax shall not become effective unless and until the question
29 is re submitted under this section to the qualified voters and such question is appr oved
30 by a majority of the qualified voters voting on the question.
✔
HB 2550 2