Missouri HB 65: Authorizes a transient guest tax in the city of Butler upon voter approval

Bill Text

FIRST REGULAR SESSION
HOUSE COMMITTEE SUBSTITUTE FOR
HOUSE BILL NO. 65
101ST GENERAL ASSEMBLY
0902H.02CDANA RADEMAN MILLER, Chief Clerk
AN ACT
To amend chapter 67, RSMo, by adding thereto one new section relating to a transient guest tax.
Be it enacted by the General Assembly of the state of Missouri, as follows:
Section A.  Chapter 67, RSMo, is amended by adding thereto one new section, to be
2known as section 67.1011, to read as follows:
67.1011.  1.  The governing body of any city of the third classification with more
2than four thousand but fewer than four thousand five hundred inhabitants and located in
3any county of the third classification with a township form of government and with more
4than sixteen thousand but fewer than eighteen thousand inhabitants may impose a tax as
5provided in this section.
62.  The governing body of any city described under subsection 1 of this section may
7impose a tax on the charges for all sleeping rooms paid by the transient guests of hotels or
8motels situated in the city, which shall be no more than six percent per occupied room per
9night.  The tax shall not become effective unless the governing body of the city, on a general
10election day not earlier than the 2022 general election, submits to the voters of the city a
11question to authorize the governing body of the city to impose the tax.  The tax shall be in
12addition to the charge for the sleeping room and shall be in addition to any and all other
13taxes.  The tax shall be stated separately from all other charges and taxes.  The proceeds
14of the tax shall be used by the city for capital improvements and public safety purposes
15including but not limited to, equipment expenditures, employee salaries and benefits, and
16facilities for police, firefighters, or emergency medical providers.
173.  The question for the tax shall be in substantially the following form:
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.

HCS HB 652
18Shall __________ (city name) impose a tax on the charges for all sleeping
19rooms paid by the transient guests of hotels and motels situated in
20__________ (city name) at a rate of _____ percent?
219 YES9 NO
22
23If a majority of the votes cast on the question by the qualified voters voting thereon are in
24favor of the question, the tax shall become effective on the first day of the second calendar
25quarter following the calendar quarter in which the election was held.  If a majority of the
26votes cast on the question by the qualified voters voting thereon are opposed to the
27question, the tax shall not become effective unless and until the question is resubmitted
28under this section to the qualified voters and such question is approved by a majority of
29the qualified voters voting thereon.
304.  The governing body of any city authorized to levy a sales tax pursuant to this
31section shall include information on the city's website on the tax rate and the purposes for
32which the tax is levied.
335.  As used in this section, "transient guests" means a person or persons who occupy
34a room or rooms in a hotel or motel for thirty-one days or less during any calendar
35quarter.
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