This bill proposes the addition of a new section, 94.451, to chapter 94 of Missouri law, which allows certain cities to impose a transient guest tax. Specifically, cities with populations between 2,700 and 3,000, located in counties with populations between 50,000 and 60,000, and with a county seat population between 17,000 and 21,000, may levy a tax of up to five percent on charges for sleeping rooms or campground sites paid by transient guests. The bill defines "transient guests" as individuals occupying accommodations for 31 days or less and outlines the criteria for what constitutes a "campground." The implementation of this tax requires voter approval through a ballot measure during a state general or primary election. The ballot must clearly state the proposed tax rate and its intended use for general revenue purposes. If approved by a majority of voters, the tax will take effect at the beginning of the second calendar quarter following the election. If not approved, the question can be resubmitted for future consideration.

Statutes affected:
Introduced (6790H.01): 94.451