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SECOND REGULAR SESSION
HOUSE BILL NO. 2595
103RD GENERAL ASSEMBL Y
INTRODUCED BY REPRESENT A TIVE MCGAUGH.
5891H.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 94.833, to read as follows:
94.833. 1. As used in this section, the following terms mean:
2 (1) "City", a city of the third classification that operates under the city manager
3 form of government established under chapter 78;
4 (2) "Lodging establishment", a hotel, motel, bed and break fast inn, or other
5 similar establishment offering similar lodging accommodations;
6 (3) "Lodging facility", a short-term r ental of a house, condominium,
7 campgr ound cabin, or other similar facility offering similar lodging accommodations;
8 (4) "T ransient guests", individuals who, for thirty-one days or less during any
9 calendar quarter , occupy a r oom or r ooms in a lodging establishment or occupy a
10 lodging facility .
11 2. (1) The governing body of a city may impose a tax on the charges for all
12 lodging establishment sleeping ro oms paid by the transient guests of lodging
1 3 establishments and on the charges for all lodging facilities paid by transient guests
14 who occupy such lodging facilities that are situated in the city or a portion ther eof.
15 (2) Such tax shall:
16 (a) Not exceed five percen t per occupied lodging establishment sleeping room
17 per night or five per cent per ren tal term of such lodging facility;
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.
18 (b) Be in addition to the charge for the lodging establishment sleeping roo m or
19 lodging facility and shall be in addition to any and all other taxes; and
20 (c) Be stated separately fr om all other charges and taxes.
21 (3) The pr oceeds of such tax shall be used by the city for the promot ion of
22 tourism.
23 (4) Such tax shall not become effective unless the governing body of the county
24 submits to the voters of the city , at any election available for the city , a pr oposal to
25 authorize the governing body of the city to impose the tax under this section.
26 3. (1) The question submitted for the tax authorized in this section shall be in
27 substantially the following form: "Shall ______ (insert city name) impose a tax on the
28 charges for all sleeping roo ms and on the charges for all short-term ren tals paid by the
29 transient guests of lodging establishments and lodging facilities situated in ______
30 (insert city name) at a rate of ______ (insert percen tage) per cent, the proceed s of which
31 shall be used solely for the pr omotion of tourism?".
32 (2) If a majority of the votes cast on the question by the qualified voters voting
33 ther eon ar e in favor of the question, the tax shall become effective on the first day of the
34 second calendar quarter following the calendar quarter in which the election was held.
35 If a majority of the votes cast on the question by the qualified voters voting ther eon are
36 opposed to the question, the tax shall not become effective unless and until the question
37 is re submitted under this section to the qualified voters and such question is appr oved
38 by a majority of the qualified voters voting on the question.
39 4. (1) On and after the effective date of any tax authorized in this section, the
40 city may adopt one of the two following pr ovisions for the collection and administration
41 of the tax:
42 (a) The city may adopt rules and r egulations for the internal collection of such
43 tax by the city officers usually res ponsible for collection and administration of city
44 taxes; or
45 (b) The city may enter into an agr eement with the director of rev enue of the state
46 of Missouri for the purpose of collecting the tax authorized in this section.
47 (2) If a city adopts the internal collection of such tax under paragraph (a) of
48 subdivision (1) of this subsection, the city:
49 (a) Shall establish a fund for the deposit of all revenu es derived fr om such tax,
50 fr om which the city may disburse moneys for the sole purpose of the pr omotion of
51 tourism thr ough marketing, events, and constructing and maintaining tourism facilities;
52 and
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53 (b) May collect a penalty of one per cent and interes t not to exceed two per cent
54 per month on unpaid taxes that are deemed delinquent thirty days after the last day of
55 each quarter .
56 (3) If such city enters into an agreement under paragraph (b) of subdivision (1)
57 of this subsection, the director of reve nue shall:
58 (a) Perform all functions incident to the administration, collection, enforcem ent,
59 and operation of such tax;
60 (b) Pr omulgate rules and r egulations pr escribing the forms and proce dures
61 under which the tax authorized in this section shall be collected and reported;
62 (c) Collect the tax authorized in this section; and
63 (d) Retain an amount not to exceed one percen t for cost of collection.
64 5. (1) After the initial bonds, if any , have been satisfied, the governing body of
65 such city may submit to the voters of the city , at any election available for the city , a
66 pr oposal to re peal the tax imposed under this section.
67 (2) The question submitted for such rep eal shall be in substantially the following
68 form: "Shall ______ (insert city name) repeal the tax imposed on the charges for all
69 sleeping ro oms and on the charges for all short-term ren tals paid by the transient guests
70 of lodging establishments and lodging facilities situated in ______ (insert city name) at a
71 rate of ______ (insert per centage) perc ent for the pr omotion of tourism?".
72 (3) If a majority of the votes cast on the question by the qualified voters voting
73 ther eon ar e in favor of the question, the repeal shall become effective on December
74 thirty-first of the calendar year in which such appeal was appr oved. If a majority of the
75 votes cast on the question by the qualified voters voting ther eon ar e opposed to the
76 question, the rep eal shall not become effective unless and until the question is
77 r esubmitted under this subsection to the qualified voters and such question is appr oved
78 by a majority of the qualified voters voting on the question.
✔
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