HB 1192 -- TRANSIENT GUEST TAX

SPONSOR: Reedy

This bill authorizes the governing body of a city with more than 2,700 but fewer than 3,000 inhabitants and located in a county with more than 50,000 but fewer than 60,000 inhabitants and with a county seat with more than 17,000 but fewer than 21,000 inhabitants to impose a tax on the charges for sleeping rooms or campground sites paid by transient guests of hotels, motels, or campgrounds situated in the city.

Upon enactment, this authorization will apply to the city of Knob Noster.

The tax is limited to 5% per occupied room or campsite per night. The proceeds of the tax are for general revenue purposes.

The tax will not become effective unless first submitted to the voters of the city and passed by a simple majority of the votes cast thereon.

Statutes affected:
Introduced (2544H.01): 94.451