HOUSE BILL NO. 1302 103RD GENERAL ASSEMBLY
INTRODUCED BY REPRESENTATIVE HOVIS.
2818H.01I JOSEPH ENGLER, Chief Clerk
AN ACT To repeal sections 67.1360 and 67.1367, RSMo, and to enact in lieu thereof two new sections relating to transient guest taxes for tourism purposes.
Be it enacted by the General Assembly of the state of Missouri, as follows:
Section A. Sections 67.1360 and 67.1367, RSMo, are repealed and two new sections 2 enacted in lieu thereof, to be known as sections 67.1360 and 67.1367, to read as follows: 67.1360. 1. The governing body of the following cities and counties may impose a 2 tax as provided in this section: 3 (1) A city with a population of more than seven thousand and less than seven 4 thousand five hundred; 5 (2) A county with a population of over nine thousand six hundred and less than 6 twelve thousand which has a total assessed valuation of at least sixty-three million dollars, if 7 the county submits the issue to the voters of such county prior to January 1, 2003; 8 (3) A third class city which is the county seat of a county of the third classification 9 without a township form of government with a population of at least twenty-five thousand but 10 not more than thirty thousand inhabitants; 11 (4) Any fourth class city having, according to the last federal decennial census, a 12 population of more than one thousand eight hundred fifty inhabitants but less than one 13 thousand nine hundred fifty inhabitants in a county of the first classification with a charter 14 form of government and having a population of greater than six hundred thousand but less 15 than nine hundred thousand inhabitants;
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. HB 1302 2
16 (5) Any city having a population of more than three thousand but less than eight 17 thousand inhabitants in a county of the fourth classification having a population of greater 18 than forty-eight thousand inhabitants; 19 (6) Any city having a population of less than two hundred fifty inhabitants in a county 20 of the fourth classification having a population of greater than forty-eight thousand 21 inhabitants; 22 (7) Any fourth class city having a population of more than two thousand five hundred 23 but less than three thousand inhabitants in a county of the third classification having a 24 population of more than twenty-five thousand but less than twenty-seven thousand 25 inhabitants; 26 (8) Any third class city with a population of more than three thousand two hundred 27 but less than three thousand three hundred located in a county of the third classification 28 having a population of more than thirty-five thousand but less than thirty-six thousand; 29 (9) Any county of the second classification without a township form of government 30 and a population of less than thirty thousand; 31 (10) Any city of the fourth class in a county of the second classification without a 32 township form of government and a population of less than thirty thousand; 33 (11) Any county of the third classification with a township form of government and a 34 population of at least twenty-eight thousand but not more than thirty thousand; 35 (12) Any city of the fourth class with a population of more than one thousand eight 36 hundred but less than two thousand in a county of the third classification with a township 37 form of government and a population of at least twenty-eight thousand but not more than 38 thirty thousand; 39 (13) Any city of the third class with a population of more than seven thousand two 40 hundred but less than seven thousand five hundred within a county of the third classification 41 with a population of more than twenty-one thousand but less than twenty-three thousand; 42 (14) Any fourth class city having a population of more than two thousand eight 43 hundred but less than three thousand one hundred inhabitants in a county of the third 44 classification with a township form of government having a population of more than eight 45 thousand four hundred but less than nine thousand inhabitants; 46 (15) Any fourth class city with a population of more than four hundred seventy but 47 less than five hundred twenty inhabitants located in a county of the third classification with a 48 population of more than fifteen thousand nine hundred but less than sixteen thousand 49 inhabitants; 50 (16) Any third class city with a population of more than three thousand eight hundred 51 but less than four thousand inhabitants located in a county of the third classification with a HB 1302 3
52 population of more than fifteen thousand nine hundred but less than sixteen thousand 53 inhabitants; 54 (17) Any fourth class city with a population of more than four thousand three hundred 55 but less than four thousand five hundred inhabitants located in a county of the third 56 classification without a township form of government with a population greater than sixteen 57 thousand but less than sixteen thousand two hundred inhabitants; 58 (18) Any fourth class city with a population of more than two thousand four hundred 59 but less than two thousand six hundred inhabitants located in a county of the first 60 classification without a charter form of government with a population of more than fifty-five 61 thousand but less than sixty thousand inhabitants; 62 (19) Any fourth class city with a population of more than two thousand five hundred 63 but less than two thousand six hundred inhabitants located in a county of the third 64 classification with a population of more than nineteen thousand one hundred but less than 65 nineteen thousand two hundred inhabitants; 66 (20) Any county of the third classification without a township form of government 67 with a population greater than sixteen thousand but less than sixteen thousand two hundred 68 inhabitants; 69 (21) Any county of the second classification with a population of more than forty- 70 four thousand but less than fifty thousand inhabitants; 71 (22) Any third class city with a population of more than nine thousand five hundred 72 but less than nine thousand seven hundred inhabitants located in a county of the first 73 classification without a charter form of government and with a population of more than one 74 hundred ninety-eight thousand but less than one hundred ninety-eight thousand two hundred 75 inhabitants; 76 (23) Any city of the fourth classification with more than five thousand two hundred 77 but less than five thousand three hundred inhabitants located in a county of the third 78 classification without a township form of government and with more than twenty-four 79 thousand five hundred but less than twenty-four thousand six hundred inhabitants; 80 (24) Any third class city with a population of more than nineteen thousand nine 81 hundred but less than twenty thousand in a county of the first classification without a charter 82 form of government and with a population of more than one hundred ninety-eight thousand 83 but less than one hundred ninety-eight thousand two hundred inhabitants; 84 (25) Any city of the fourth classification with more than two thousand six hundred 85 but less than two thousand seven hundred inhabitants located in any county of the third 86 classification without a township form of government and with more than fifteen thousand 87 three hundred but less than fifteen thousand four hundred inhabitants; HB 1302 4
88 (26) Any county of the third classification without a township form of government 89 and with more than fourteen thousand nine hundred but less than fifteen thousand inhabitants; 90 (27) Any city of the fourth classification with more than five thousand four hundred 91 but fewer than five thousand five hundred inhabitants and located in more than one county; 92 (28) Any city of the fourth classification with more than six thousand three hundred 93 but fewer than six thousand five hundred inhabitants and located in more than one county 94 through the creation of a tourism district which may include, in addition to the geographic 95 area of such city, the area encompassed by the portion of the school district, located within a 96 county of the first classification with more than ninety-three thousand eight hundred but 97 fewer than ninety-three thousand nine hundred inhabitants, having an average daily 98 attendance for school year 2005-06 between one thousand eight hundred and one thousand 99 nine hundred; 100 (29) Any city of the fourth classification with more than seven thousand seven 101 hundred but less than seven thousand eight hundred inhabitants located in a county of the first 102 classification with more than ninety-three thousand eight hundred but less than ninety-three 103 thousand nine hundred inhabitants; 104 (30) Any city of the fourth classification with more than two thousand nine hundred 105 but less than three thousand inhabitants located in a county of the first classification with 106 more than seventy-three thousand seven hundred but less than seventy-three thousand eight 107 hundred inhabitants; 108 (31) Any city of the third classification with more than nine thousand three hundred 109 but less than nine thousand four hundred inhabitants; 110 (32) Any city of the fourth classification with more than three thousand eight hundred 111 but fewer than three thousand nine hundred inhabitants and located in any county of the first 112 classification with more than thirty-nine thousand seven hundred but fewer than thirty-nine 113 thousand eight hundred inhabitants; 114 (33) Any city of the fourth classification with more than one thousand eight hundred 115 but fewer than one thousand nine hundred inhabitants and located in any county of the first 116 classification with more than one hundred thirty-five thousand four hundred but fewer than 117 one hundred thirty-five thousand five hundred inhabitants; 118 (34) Any county of the third classification without a township form of government 119 and with more than twelve thousand one hundred but fewer than twelve thousand two 120 hundred inhabitants; 121 (35) Any city of the fourth classification with more than three thousand eight hundred 122 but fewer than four thousand inhabitants and located in more than one county; provided, 123 however, that motels owned by not-for-profit organizations are exempt; HB 1302 5
124 (36) Any city of the fourth classification with more than five thousand but fewer than 125 five thousand five hundred inhabitants and located in any county with a charter form of 126 government and with more than two hundred thousand but fewer than three hundred fifty 127 thousand inhabitants; [or] 128 (37) Any city with more than four thousand but fewer than five thousand five hundred 129 inhabitants and located in any county of the fourth classification with more than thirty 130 thousand but fewer than forty-two thousand inhabitants; 131 (38) Any city with more than eighteen thousand but fewer than twenty thousand 132 inhabitants and that is the county seat of a county with more than sixty thousand but 133 fewer than seventy thousand inhabitants; or 134 (39) Any city with more than one thousand nine hundred but fewer than two 135 thousand one hundred fifty inhabitants and partially located in a county with more than 136 twenty-two thousand but fewer than twenty-five thousand inhabitants and with a 137 county seat with more than one hundred but fewer than five hundred inhabitants. 138 2. The governing body of any city or county listed in subsection 1 of this section may 139 impose a tax on the charges for all sleeping rooms paid by the transient guests of hotels, 140 motels, bed and breakfast inns, and campgrounds and any docking facility that rents slips to 141 recreational boats that are used by transients for sleeping, which shall be at least two percent 142 but not more than five percent per occupied room per night, except that such tax shall not 143 become effective unless the governing body of the city or county submits to the voters of the 144 city or county at a state general, primary, or special election, a proposal to authorize the 145 governing body of the city or county to impose a tax pursuant to the provisions of this section 146 and section 67.1362. The tax authorized by this section and section 67.1362 shall be in 147 addition to any charge paid to the owner or operator and shall be in addition to any and all 148 taxes imposed by law and the proceeds of such tax shall be used by the city or county solely 149 for funding the promotion of tourism. Such tax shall be stated separately from all other 150 charges and taxes. 67.1367. 1. (1) The governing body of the following counties may impose a tax as 2 provided in this section: 3 (a) Any county of the third classification without a township form of government and 4 with more than eighteen thousand but fewer than twenty thousand inhabitants and with a city 5 of the fourth classification with more than eight thousand but fewer than nine thousand 6 inhabitants as the county seat; 7 (b) Any county with more than seventeen thousand six hundred but fewer than 8 nineteen thousand inhabitants and with a county seat with more than four thousand but 9 fewer than five thousand fifty inhabitants; or HB 1302 6
10 (c) Any county with more than seventeen thousand six hundred but fewer than 11 nineteen thousand inhabitants and with a county seat with more than eight thousand 12 but fewer than ten thousand inhabitants. 13 (2) The governing body of any county listed in subdivision (1) of this subsection 14 may impose a tax on the charges for all sleeping rooms paid by the transient guests of hotels 15 [or], motels, bed and breakfast inns, or campground cabins situated in the county or a 16 portion thereof, which shall be no more than six percent per occupied room or cabin per 17 night, except that such tax shall not become effective unless the governing body of the county 18 submits to the voters of the county at a state general or primary election, a proposal to 19 authorize the governing body of the county to impose a tax pursuant to this section. The tax 20 authorized by this section shall be in addition to the charge for the sleeping room and shall be 21 in addition to any and all taxes imposed by law and the proceeds of such tax shall be used by 22 the county solely for the promotion of tourism. Such tax shall be stated separately from all 23 other charges and taxes. 24 2. The ballot of submission for the tax authorized in this section shall be in 25 substantially the following form: 26 Shall ______ (insert the name of the county) impose a tax on the charges 27 for all sleeping rooms paid by the transient guests of hotels [and], motels, 28 bed and breakfast inns, and campground cabins situated in ______ 29 (name of county) at a rate of ______ (insert rate of percent) percent for the 30 sole purpose of promoting tourism? 31 ☐ YES ☐ NO 32 3. As used in this section, "transient guests" means a person or persons who occupy a 33 room or rooms in a hotel [or], motel, bed and breakfast inns, and campground cabins for 34 thirty-one days or less during any calendar quarter. 35 4. Any county that imposed a tax on the charges for all sleeping rooms paid by 36 the transient guests of hotels and motels under this section before August 28, 2025, may 37 impose such tax upon the charges for all sleeping rooms or cabins paid by the transient 38 guests of bed and breakfast inns and campgrounds under this section without requiring 39 a separate vote authorizing the imposition of such tax upon such charges for such bed 40 and breakfast inns and campgrounds. ✔
Statutes affected: