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SECOND REGULAR SESSION
HOUSE BILL NO. 3036
103RD GENERAL ASSEMBL Y
INTRODUCED BY REPRESENT A TIVE REEDY .
6790H.01I JOSEPH ENGLER, Chief Clerk
AN ACT
T o amend chapter 94, RSMo, by adding thereto one new section relating to transient guest
taxes in certain cities.
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 94.451, to read as follows:
94.451. 1. As used in this section, the following terms mean:
2 (1) "Campgr ound", real pro perty:
3 (a) That contains parcel s for rent to transient guests for pay or compensation;
4 (b) That may include temporary utility hook-ups for use by the transient guests;
5 and
6 (c) Wher e such transient guests generally use tents, recr eational vehicles, or
7 some other form of temporary shelter while on the r ented pr emises;
8 (2) "T ransient guests", individuals who occupy a roo m or roo ms in a hotel or
9 motel or a campgro und site for thirty-one days or less during any calendar quarter .
10 2. (1) The governing body of a city with mor e than two thousand seven hundr ed
11 but fewer than thr ee thousand inhabitants and located in a county with mor e than fifty
12 thousand but fewer than sixty thousand inhabitants and with a county seat with mor e
13 than seventeen thousand but fewer than twenty-one thousand inhabitants may impose a
14 tax on the charges for all sleeping ro oms or campgrou nd sites paid by the transient
15 guests of hotels, motels, or campgr ounds situated in the city or a portion ther eof.
16 (2) Such tax shall be not mor e than five per cent per occupied room or
17 campgr ound site per night. The tax authorized in this section shall be in addition to the
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 charge for the sleeping room or campgrou nd site and all other taxes imposed by law .
19 Such tax shall be stated separately fr om all other charges and taxes.
20 (3) The pr oceeds of such tax shall be used by the city for general reven ue
21 purposes.
22 3. (1) Such tax shall not become effective unless the governing body of the city
23 submits to the voters of the city at a state general or primary election a pr oposal to
24 authorize the governing body of the city to impose a tax under this section.
25 (2) The ballot of submission for the tax authorized in this section shall be in
26 substantially the following form: "Shall ______ (insert the name of the city) impose a
27 tax on the charges for all sleeping ro oms or campgrou nd sites paid by the transient
28 guests of hotels or motels or campgr ounds situated in ______ (name of city) at a rate of _
29 _____ (insert rate of perc ent) per cent for general reven ue purposes?".
30 (3) If a majority of the votes cast on the question by the qualified voters voting
31 ther eon ar e in favor of the question, the tax shall become effective on the first day of the
32 second calendar quarter following the calendar quarter in which the election was held.
33 If a majority of the votes cast on the question by the qualified voters voting ther eon are
34 opposed to the question, the tax authorized by this section shall not become effective
35 unless and until the question is r esubmitted under this section to the qualified voters of
36 the city and such question is appr oved by a majority of the qualified voters of the city
37 voting on the question.
✔
HB 3036 2