HB 1867

SECOND REGULAR SESSION
  [TRULY AGREED TO AND FINALLY PASSED]
  HOUSE BILL NO. 1867
  103RD GENERAL ASSEMBLY
 4855H.02T  2026
  AN ACT
 To repeal section 67.1000, RSMo, and to enact in lieu thereof one new section relating to
  transient guest taxes.
 Be it enacted by the General Assembly of the state of Missouri, as follows:
  Section A. Section 67.1000, RSMo, is repealed and one new section enacted in lieu
2 thereof, to be known as section 67.1000, to read as follows:
  67.1000. 1. The governing body of the following cities and counties may impose a
2 tax as provided in this section:
3(1) Any county;
4(2) Any city which is the county seat of any county or which now or hereafter has a
5 population of more than three thousand five hundred inhabitants and which has heretofore
6 been authorized by the general assembly;
7(3) Any city or county with more than three hundred fifty hotel and motel rooms
8 within the boundaries of such city or county;
9(4) Any other city which has a population of more than eighteen thousand and less
10 than forty-five thousand inhabitants located in a county of the first classification with a
11 population over two hundred thousand adjacent to a county of the first classification with a
12 population over nine hundred thousand.
132. The governing body of any city or county listed in subsection 1 of this section may
14 impose a tax on the charges for all sleeping rooms paid by the transient guests of hotels or
15 motels situated in the city or county, which shall be not more than five percent per occupied
16 room per night, except that such tax shall not become effective unless the governing body of
17 the city or county submits to the voters of the city or county at an election permitted under
 EXPLANATION — 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.
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18 section 115.123 a proposal to authorize the governing body of the city or county to impose a
19 tax under the provisions of this section and section 67.1002. The tax authorized by this
20 section and section 67.1002 shall be in addition to the charge for the sleeping room and shall
21 be in addition to any and all taxes imposed by law and the proceeds of such tax shall be used
22 by the city or county solely for funding a convention and visitors bureau which shall be a
23 general not-for-profit organization with whom the city or county has contracted, and which is
24 established for the purpose of promoting the city or county as a convention, visitor and tourist
25 center. Such tax shall be stated separately from all other charges and taxes.
263. As used in this section and section 67.1002, the term "transient guests" means a
27 person or persons who occupy a room or rooms in a hotel or motel for thirty-one days or less
28 during any calendar quarter, except that in any county of the third classification without a
29 township form of government and with more than forty-one thousand one hundred but fewer
30 than forty-one thousand two hundred inhabitants, "transient guests" means a person or
31 persons who occupy a room or rooms in a hotel or motel for ninety days or less during any
32 calendar quarter.
334. Provisions of this section to the contrary notwithstanding, the governing body of
34 any home rule city with more than thirty-nine thousand six hundred but fewer than thirty-nine
35 thousand seven hundred inhabitants and partially located in any county of the first
36 classification with more than seventy-one thousand three hundred but fewer than seventy-one
37 thousand four hundred inhabitants may impose a tax on the charges for all sleeping rooms
38 paid by the transient guests of hotels or motels situated in the city, which shall be not more
39 than seven percent per occupied room per night, except that such tax shall not become
40 effective unless the governing body of such city submits to the voters of the city at an election
41 permitted under section 115.123 a proposal to authorize the governing body of the city to
42 impose a tax under the provisions of this subsection and section 67.1002. The tax authorized
43 by this subsection and section 67.1002 shall be in addition to the charge for the sleeping room
44 and shall be in addition to any and all taxes imposed by law and the proceeds of such tax shall
45 be used by the city solely for funding a convention and visitors bureau which shall be a
46 general not-for-profit organization with whom the city has contracted, and which is
47 established for the purpose of promoting the city as a convention, visitor, and tourist center.
48 Such tax shall be stated separately from all other charges and taxes.
495. (1) This subsection shall apply in any city with more than fifty-one thousand
50 but fewer than fifty-eight thousand inhabitants and located in more than one county.
51(2) Notwithstanding any other provision of this section to the contrary, the
52 governing body of a city described in subdivision (1) of this subsection that imposes a
53 tax under this section as of the effective date of this section may increase the percentage
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54 of the tax on the charges for all sleeping rooms paid by the transient guests of hotels or
55 motels situated in the city.
56(3) Such increase in the percentage shall not result in the total percentage of the
57 tax imposed under this section exceeding six percent per occupied room per night.
58(4) Such increase in the percentage shall not become effective unless the
59 governing body of such city submits to the voters of the city at an election permitted
60 under section 115.123 a proposal to authorize the governing body of the city to increase
61 the percentage of the tax under the provisions of this subsection and section 67.1002.
62(5) Such increase authorized by this subsection and section 67.1002 shall be in
63 addition to the charge for the sleeping room and shall be in addition to any and all taxes
64 imposed by law. Such increase shall be stated separately from all other charges and
65 taxes.
66(6) The proceeds derived from an increase approved by the voters after the
67 effective date of this section shall be used by the city solely to provide moneys for the
68 construction and maintenance of new capital projects to promote tourism in such city.
696. Notwithstanding any other provision of law to the contrary, the tax authorized in
70 this section shall not be imposed by the following cities or counties:
71(1) Any city or county already imposing a tax solely on the charges for sleeping
72 rooms paid by the transient guests of hotels or motels situated in any such city or county
73 under any other law of this state;
74(2) Any city not already imposing a tax under this section and that is located in whole
75 or partially within a county that already imposes a tax solely on the charges for sleeping
76 rooms paid by the transient guests of hotels or motels situated in such county under this
77 section or any other law of this state; or
78(3) Any county not already imposing a tax under this section and that has a city
79 located in whole or in part within its boundaries that already imposes a tax solely on the
80 charges for sleeping rooms paid by the transient guests of hotels or motels situated in such
81 city under this section or any other law of this state.
82[6.] 7. This section shall not be construed as repealing any taxes levied by any city or
83 county on transient guests as permitted under this chapter or chapter 94 as of August 28,
84 2011.
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