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EXPLANATION-Matter enclosed in bold-faced brackets [thus] in this bill is not enacted
and is intended to be omitted in the law.
SECOND REGULAR SESSION
SENATE BILL NO. 1646
103RD GENERAL ASSEMBLY
INTRODUCED BY SENATOR HENDERSON.
7104S.01I KRISTINA MARTIN, Secretary
AN ACT
To repeal section 94.815, RSMo, and to enact in lieu thereof one new section relating to the use of
certain tourism tax revenues.
Be it enacted by the General Assembly of the State of Missouri, as follows:
Section A. Section 94.815, RSMo, is repealed and one new 1
section enacted in lieu thereof, to be known as section 94.815, 2
to read as follows:3
94.815. 1. All taxes authorized and collected under 1
sections 94.800 to 94.825 shall be deposited by the 2
municipality in a special trust fund to be known as the 3
"Tourism Tax Trust Fund". The moneys in such tourism tax 4
trust fund shall not be commingled with any funds of the 5
municipality. 6
2. Except as provided in subsection 3 of this section, 7
seventy-five percent of the taxes collected shall be 8
deposited in an "Infrastructure Account" within the tourism 9
tax trust fund and shall be used, upon appropriation by the 10
municipality, solely for the purpose of constructing and 11
maintaining tourism infrastructure facilities and 12
infrastructure improvements, [to include] including, but not 13
limited to, sidewalks, streets, highways, roads, parks, 14
waterworks, wastewater including distribution and collection 15
systems and solid waste disposal facilities, the costs of 16
which may be funded by issuing bonds which may be retired by 17
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revenues received from tourism taxes imposed pursuant to 18
sections 94.802 and 94.805 or the retirement of debt under 19
previously voter-approved bonded indebtedness and the costs 20
of operation and maintenance of such infrastructure 21
improvements. Moneys in the infrastructure account may also 22
be used for the purpose of acquiring, constructing, and 23
maintaining structures, trails, and any other facilities for 24
the purpose of promoting tourism, the costs of which may be 25
funded by issuing bonds as provided in this section. 26
3. Notwithstanding the provisions of subsection 2 of 27
this section, if any outstanding bonds have been issued or 28
indebtedness has been incurred prior to or after September 29
15, 1997, for the purpose of constructing and maintaining 30
infrastructure improvements, including sidewalks, streets, 31
highways, roads, waterworks, wastewater including 32
distribution and collection systems and solid waste disposal 33
facilities, then a portion of the seventy-five percent of 34
the collected taxes to be deposited in the infrastructure 35
account pursuant to subsection 2 of this section shall 36
instead be deposited in a "Debt Retirement Account" within 37
the tourism tax trust fund. The portion of the seventy-five 38
percent of collected taxes to be deposited in the debt 39
retirement account and the administration of such account 40
shall be pursuant to section 94.820. 41
4. Twenty-five percent of the taxes collected shall be 42
deposited into a "Tourism Promotion Account" within the 43
tourism tax trust fund and shall be used, upon appropriation 44
by the municipality, for tourism marketing and promotional 45
purposes. 46
5. The tourism taxes authorized by sections 94.802 and 47
94.805 shall be in addition to any and all other taxes 48
allowed by law, but no ordinance imposing a tax under 49
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sections 94.802 and 94.805 shall be effective unless the 50
governing body of the municipality submits to the voters of 51
the municipality at an election permitted pursuant to 52
section 115.123 a proposal to authorize the governing body 53
of the municipality to impose such tax and, if such tax is 54
to be used to retire bonds authorized under this section, to 55
authorize such bonds and their retirement by such tax or 56
charge or to authorize the retirement of debt under 57
previously voter-approved bonded indebtedness. 58
6. As used in this section, "tourism infrastructure 59
facilities" shall mean structures, fixtures, systems, and 60
facilities of multipurpose sports and entertainment venues 61
with seating capacity of less than twenty-five thousand, 62
including associated parking facilities, owned or operated 63
by any public body and which the municipality determines are 64
a contributing factor in the attraction of sports, 65
recreational, entertainment, or meeting activities, either 66
professional or amateur, commercial or private. Such 67
structures, fixtures, systems, and facilities may include, 68
but are not limited to, foundations, roofs, interior and 69
exterior walls or windows, floors, steps, stairs, 70
concourses, hallways, restrooms, event or meeting spaces or 71
other hospitality-related areas, concession or food 72
preparation areas, and services systems. 73
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