The bill proposes the addition of a new section, 94.456, to chapter 94 of the Revised Statutes of Missouri, which allows cities with populations between 33,000 and 36,500 to impose a transient guest tax on hotel and motel charges. This tax can be levied on transient guests—defined as individuals occupying a room for 31 days or less—and is capped at a maximum rate of 8% per occupied room per night. The tax is to be stated separately from other charges and taxes and is intended for general revenue purposes within the city. Before the tax can take effect, the governing body of the city must present the proposal to the voters during an election. The ballot must clearly state the proposed tax rate and its intended use for general revenue. If a majority of voters approve the tax, it will become effective at the start of the second calendar quarter following the election. If the proposal is rejected, it cannot be implemented unless it is resubmitted and subsequently approved by the voters.

Statutes affected:
Introduced (5802H.01): 94.456