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SECOND REGULAR SESSION
HOUSE BILL NO. 3044
103RD GENERAL ASSEMBL Y
INTRODUCED BY REPRESENT A TIVE LAUBINGER.
6168H.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 eight thousand but fewer than nine thousand
3 inhabitants and located in a county with mor e than sixty thousand but fewer than
4 seventy thousand inhabitants;
5 (2) "T ransient guests", a person or persons who occupy a r oom or rooms in a
6 hotel or motel for thirty-one days or less during any calendar quarter .
7 2. (1) The governing body of a city may impose a tax on the charges for all
8 sleeping r ooms paid by the transient guests of hotels or motels situated in the city or a
9 portion ther eof.
10 (2) Such tax shall:
11 (a) Not exceed five per cent per occupied ro om per night;
12 (b) Be in addition to the charge for the sleeping room and shall be in addition to
13 any and all other taxes; and
14 (c) Be stated separately fr om all other charges and taxes.
15 (3) The proce eds of such tax shall be used by the city for pr omotion of tourism
16 and relat ed economic development 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.
17 (4) Such tax shall not become effective unless the governing body of the county
18 submits to the voters of the city , at any election available for the city , a pr oposal to
19 authorize the governing body of the city to impose the tax under this section.
20 3. (1) The question submitted for the tax authorized in this section shall be in
21 substantially the following form: "Shall ______ (insert city name) impose a tax on the
22 charges for all sleeping rooms paid by the transient guests of hotels and motels situated
23 in ______ (insert city name) at a rate of ______ (insert per centage) per cent, the pr oceeds
24 of which shall be used for promot ion of tourism and re lated economic development
25 purposes?".
26 (2) If a majority of the votes cast on the question by the qualified voters voting
27 ther eon ar e in favor of the question, the tax shall become effective on the first day of the
28 second calendar quarter following the calendar quarter in which the election was held.
29 If a majority of the votes cast on the question by the qualified voters voting ther eon are
30 opposed to the question, the tax shall not become effective unless and until the question
31 is re submitted under this section to the qualified voters and such question is appr oved
32 by a majority of the qualified voters voting on the question.
✔
HB 3044 2