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SECOND REGULAR SESSION
SENATE BILL NO. 1551
103RD GENERAL ASSEMBLY
INTRODUCED BY SENATOR BLACK.
6711S.01I KRISTINA MARTIN, Secretary
AN ACT
To 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 1
one new section, to be known as section 94.833, to read as 2
follows:3
94.833. 1. As used in this section, the following 1
terms mean: 2
(1) "City", a city of the third classification that 3
operates under the city manager form of government 4
established under chapter 78; 5
(2) "Lodging establishment", a hotel, motel, bed and 6
breakfast inn, or other similar establishment offering 7
similar lodging accommodations; 8
(3) "Lodging facility", a short-term rental of a 9
house, condominium, campground cabin, or other similar 10
facility offering similar lodging accommodations; 11
(4) "Transient guests", individuals who, for thirty- 12
one days or less during any calendar quarter, occupy a room 13
or rooms in a lodging establishment or occupy a lodging 14
facility. 15
2. (1) The governing body of a city may impose a tax 16
on the charges for all lodging establishment sleeping rooms 17
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paid by the transient guests of lodging establishments and 18
on the charges for all lodging facilities paid by transient 19
guests who occupy such lodging facilities that are situated 20
in the city or a portion thereof. 21
(2) Such tax shall: 22
(a) Not exceed five percent per occupied lodging 23
establishment sleeping room per night or five percent per 24
rental term of such lodging facility; 25
(b) Be in addition to the charge for the lodging 26
establishment sleeping room or lodging facility and shall be 27
in addition to any and all other taxes; and 28
(c) Be stated separately from all other charges and 29
taxes. 30
(3) The proceeds of such tax shall be used by the city 31
for the promotion of tourism. 32
(4) Such tax shall not become effective unless the 33
governing body of the county submits to the voters of the 34
city, at any election available for the city, a proposal to 35
authorize the governing body of the city to impose the tax 36
under this section. 37
3. (1) The question submitted for the tax authorized 38
in this section shall be in substantially the following form: 39
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"Shall ______ (insert city name) impose a tax
on the charges for all sleeping rooms and on
the charges for all short-term rentals paid by
the transient guests of lodging establishments
and lodging facilities situated in ______
(insert city name) at a rate of ______ (insert
percentage) percent, the proceeds of which
shall be used solely for the promotion of
tourism?".
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(2) If a majority of the votes cast on the question by 49
the qualified voters voting thereon are in favor of the 50
question, the tax shall become effective on the first day of 51
the second calendar quarter following the calendar quarter 52
in which the election was held. If a majority of the votes 53
cast on the question by the qualified voters voting thereon 54
are opposed to the question, the tax shall not become 55
effective unless and until the question is resubmitted under 56
this section to the qualified voters and such question is 57
approved by a majority of the qualified voters voting on the 58
question. 59
4. (1) On and after the effective date of any tax 60
authorized in this section, the city may adopt one of the 61
two following provisions for the collection and 62
administration of the tax: 63
(a) The city may adopt rules and regulations for the 64
internal collection of such tax by the city officers usually 65
responsible for collection and administration of city taxes; 66
or 67
(b) The city may enter into an agreement with the 68
director of revenue of the state of Missouri for the purpose 69
of collecting the tax authorized in this section. 70
(2) If a city adopts the internal collection of such 71
tax under paragraph (a) of subdivision (1) of this 72
subsection, the city: 73
(a) Shall establish a fund for the deposit of all 74
revenues derived from such tax, from which the city may 75
disburse moneys for the sole purpose of the promotion of 76
tourism through marketing, events, and constructing and 77
maintaining tourism facilities; and 78
(b) May collect a penalty of one percent and interest 79
not to exceed two percent per month on unpaid taxes that are 80
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deemed delinquent thirty days after the last day of each 81
quarter. 82
(3) If such city enters into an agreement under 83
paragraph (b) of subdivision (1) of this subsection, the 84
director of revenue shall: 85
(a) Perform all functions incident to the 86
administration, collection, enforcement, and operation of 87
such tax; 88
(b) Promulgate rules and regulations prescribing the 89
forms and procedures under which the tax authorized in this 90
section shall be collected and reported; 91
(c) Collect the tax authorized in this section; and 92
(d) Retain an amount not to exceed one percent for 93
cost of collection. 94
5. (1) After the initial bonds, if any, have been 95
satisfied, the governing body of such city may submit to the 96
voters of the city, at any election available for the city, 97
a proposal to repeal the tax imposed under this section. 98
(2) The question submitted for such repeal shall be in 99
substantially the following form: 100
(3) If a majority of the votes cast on the question by 109
the qualified voters voting thereon are in favor of the 110
question, the repeal shall become effective on December 111
thirty-first of the calendar year in which such appeal was 112
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"Shall ______ (insert city name) repeal the tax
imposed on the charges for all sleeping rooms and
on the charges for all short-term rentals paid by
the transient guests of lodging establishments
and lodging facilities situated in ______ (insert
city name) at a rate of ______ (insert
percentage) percent for the promotion of
tourism?".
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approved. If a majority of the votes cast on the question 113
by the qualified voters voting thereon are opposed to the 114
question, the repeal shall not become effective unless and 115
until the question is resubmitted under this subsection to 116
the qualified voters and such question is approved by a 117
majority of the qualified voters voting on the question. 118