SB 47 -This act modifies provisions relating to local sales taxes.

EARLY CHILDHOOD SALES TAX

This act allows Greene County and any city within the county to impose a sales tax, upon approval of a majority of the voters, not to exceed one-fourth of one percent for the purpose of funding early childhood education in the county or city. The vote shall occur on a general election day. (Section 67.1790)

This provision is identical to a provision contained in SS#2/SCS/HCS/HB 1854 (2020) and HCS/SS#2/SB 704 (2020), and is substantially similar to HB 1480 (2020) and to a provision contained in SCS/SB 770 (2020) and SCS/HB 1700 (2020).

TRANSIENT GUEST TAXES

This act authorizes the City of Springfield to submit to the voters a transient guest tax not to exceed 2.5% of the charges per occupied room per night. Such tax shall be used solely for capital improvements that can be demonstrated to increase the number of overnight visitors.

Upon approval by the voters, the city may adopt rules and regulations for the internal collection of the tax, or may enter into an agreement with the Department of Revenue for the collection of the tax. The vote shall occur on a general election day. (Section 94.842)

This provision is substantially similar to SB 387 (2019) and HB 1073 (2019), and to a provision contained in SS#2/SCS/HCS/HB 1854 (2020), HCS/SS#2/SB 704 (2020), HCS/SS/SCS/SB 570 (2020), HCS/SS/SCS/SB 594 (2020), HCS/SCS/SB 616 (2020), HCS/SCS/SB 725 (2020), SCS/SB 770 (2020), SS/SCS/SBs 46 & 50 (2019), SCS/HCS/HB 674 (2019), SCS/HB 761 (2019), and SCS/HB 1700 (2020).

JOSH NORBERG

Statutes affected:
Introduced (0750S.02): 67.1790, 94.842


Senate Committee Minutes:
SENATE COMMITTEE MINUTES Bill No.: SB 47
Sponsor: Hough
Hearing Date: 1/27/2021


COMMITTEE: Local Government and Elections

CHAIRMAN: Crawford

DATE REFERRED: 1/14/2021 DATE HEARING REQUESTED: 1/19/2021



STAFF:
Mary Grace Bruntrager
Rob Krosley
Barbara Mustoe
Scott Svagera


WITNESSES GIVING INFORMATION:



WITNESSES FOR:
Tracy Kimberlin - Springfield Convention & Visitors Bureau
Matt Morrow - Springfield Area Chamber of Commerce
Dan Reiter - Springfield Cardinals
Linda Rallo - Aligned
Bill Shoehigh - Expedia Group
Garrett Webb - Aligned
William Marrs - The City of Springfield
William Marrs - Bass Pro
Michael Grote - City Utilities of Springfield
Michael Grote - Missouri School Boards Association


WITNESSES AGAINST: