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SECOND REGULAR SESSION
HOUSE BILL NO. 3469
103RD GENERAL ASSEMBL Y
INTRODUCED BY REPRESENT A TIVE HARBISON.
7079H.01I JOSEPH ENGLER, Chief Clerk
AN ACT
T o amend chapter 67, RSMo, by adding thereto one new section relating to a county
surchar ge tax for certain rentals.
Be it enacted by the General Assembly of the state of Missouri, as follows:
Section A. Chapter 67, RSMo, is amended by adding thereto one new section, to be
2 known as section 67.1 190, to read as follows:
67.1 190. 1. As used in this section, the following terms mean:
2 (1) "Campgr ound" or "campsite", rea l pr operty , other than state-owned
3 pr operty , which contains par cels for rent to transient guests for pay or compensation,
4 which may include temporary utility hook-ups for use by the transient guests, and
5 wher e such transient guests generally use tents, recr eational vehicles, or some other
6 form of temporary shelter while on the rent ed pr emises and shall also include
7 r ecreat ional vehicles parks;
8 (2) "County", a county with mor e than seven thousand but fewer than eight
9 thousand inhabitants and with a county seat with mor e than four hundred eighty but
10 fewer than one thousand inhabitants;
11 (3) "T ransient guest", a person or persons who occupy a r oom or rooms in a
12 hotel, motel, or res ort for thirty-one days or less during any calendar quarter;
13 (4) "W ater craft", any canoe, kayak, raft, or tube, as such terms are defined
14 under section 537.327, pr opelled by the use of paddles, oars, hands, poles, or other
15 nonmechanical, nonmotorized means of prop ulsion.
16 2. (1) The governing body of a county may impose, by order or ordinance, a
17 sur charge tax on water craft rent als and on the charges for all sleeping rooms , guest
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 r ooms, cabins, or campsites, or other transient guest accommodations paid by transient
19 guests of hotels, motels, campgr ounds, re sorts, bed and br eakfast inns, tourist courts,
20 short-term res idential dwelling r entals, or other transient accommodations or lodging
21 establishments situated within the county or a portion ther eof.
22 (2) The sur charge authorized under this section shall be:
23 (a) Equal to five per cent of the costs of such ren tals;
24 (b) In addition to the charge for the sleeping room and shall be in addition to any
25 and all other taxes; and
26 (c) Stated separately fr om all other charges and taxes.
27 (3) The pr oceeds of such sur charge tax shall be used by the county for general
28 r evenue purposes.
29 3. (1) Such sur charge shall not become effective unless the governing body of the
30 county submits to the voters of the county , at any election available for the county , a
31 pr oposal to authorize the governing body of the county to impose the sur charge under
32 this section.
33 (2) If a majority of the votes cast on the pro posal by the qualified voters voting
34 ther eon ar e in favor of the pro posal, the sur charge shall become effective on the first day
35 of the second calendar quarter following the calendar quarter in which the election was
36 held. If a majority of the votes cast on the question by the qualified voters voting
37 ther eon are opposed to the prop osal, the tax shall not become effective unless and until
38 the question is res ubmitted under this section to the qualified voters and such question is
39 appr oved by a majority of the qualified voters voting on the question.
40 4. (1) Every r etailer , vendor , operator , and other person who sells goods and
41 services subject to the sur charge imposed under this section shall be liable and
42 r esponsible for the payment of sur charges due and shall make a ret urn and rem it such
43 sur charges to the county , at such times and in such manner as the governing body of the
44 county shall pr escribe. The collection of the sur charges imposed by this section shall be
45 computed in accordance with schedules or systems appr oved by the governing body of
46 the county .
47 (2) An intermediary platform that facilitates the r ental of a short-term
48 r esidential dwelling rent al to and collects payment fr om a transient guest, may enter
49 into an agre ement with the department of revenu e and the county to collect and r emit
50 the sur charge tax authorized under this section, subject to the pr ovisions of sections
51 32.085 to 32.087, sections 136.010 to 136.380, and sections 144.010 to 144.525 and any
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52 pr ovisions or rules promul gated by the department and the county for the enforcem ent
53 of this section.
✔
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