Missouri HB 2503: Modifies provisions relating to taxation, transient guests, and other hotel/motel guests.

Bill Text

SECOND REGULAR SESSION
HOUSE BILL NO. 2503
100TH GENERAL ASSEMBLY
INTRODUCED BY REPRESENTATIVE ALLRED.
5479H.01I DANA RADEMAN MILLER, Chief Clerk
AN ACT
To repeal sections 66.390, 66.500, 67.662, 67.1360, 92.325, 92.327, 92.331, 94.802, and
144.020, RSMo, and to enact in lieu thereof twelve new sections relating to taxation.
Be it enacted by the General Assembly of the state of Missouri, as follows:
Section A. Sections 66.390, 66.500, 67.662, 67.1360, 92.325, 92.327, 92.331, 94.802,
2 and 144.020, RSMo, are repealed and twelve new sections enacted in lieu thereof, to be known
3 as sections 66.390, 66.500, 67.180, 67.662, 67.1360, 92.325, 92.327, 92.331, 94.005, 94.802,
4 143.086, and 144.020, to read as follows:
66.390. 1. The governing body of any county of the first class having a charter form of
2 government and having a population of over nine hundred thousand inhabitants may levy a tax
3 not to exceed three percent on the amount of sales or charges for all rooms paid by the transient
4 guests of hotels and motels situated within such county. Such tax should be known as a
5 "Convention and Tourism Tax" and shall be deposited by the county treasurer in what shall be
6 known as the "Convention and Tourism Fund". As used herein, "transient guests" means person
7 or persons who occupy room or rooms in a hotel or motel for thirty-one days or less during any
8 calendar quarter.
9 2. The person, firm or corporation, subject to the tax imposed by this section, shall
10 collect the tax from the transient guests, and each such transient guest shall pay the amount of
11 such tax to the person, firm or corporation directed to collect the tax imposed herein.
12 3. The tax imposed pursuant to the provisions of sections 66.390 to 66.398 shall be in
13 addition to any and all other taxes and licenses.
14 4. The governing body may establish reasonable rules and regulations governing
15 procedures for collecting and reporting of the tax.
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 2503 2
16 5. The governing body may provide in the ordinance levying the tax that from every
17 remittance of the tax made, the person required to so remit may deduct and retain an amount
18 equal to two percent of the taxes collected.
19 6. The ordinance shall establish procedures for refunds and penalties on delinquent taxes.
20 7. For purposes of this section, "rooms paid by the transient guests" shall include,
21 but not be limited to, rooms in residential dwelling rentals.
66.500. As used in sections 66.500 to 66.516, the following terms mean:
2 (1) "County", a constitutional charter county containing the major portion of a city with
3 a population of at least three hundred fifty thousand inhabitants;
4 (2) "Food", all articles commonly used for food or drink, including alcoholic beverages,
5 the provisions of chapter 311 notwithstanding;
6 (3) "Food establishment", any cafe, cafeteria, lunchroom or restaurant which sells food
7 at retail and has at least five hundred thousand dollars in annual sales;
8 (4) "Governing body", the body charged with governing the county;
9 (5) "Gross receipts", the gross receipts from retail sales of food prepared on the premises
10 and delivered to the purchaser (excluding sales tax);
11 (6) "Hotel, motel or tourist court", any structure or building, under one management,
12 which contains one or more rooms furnished for the accommodation or lodging of guests, with
13 or without meals being so provided, and kept, used, maintained, advertised, or held out to the
14 public as a place where sleeping accommodations are sought for pay or compensation [to] by
15 transient guests or permanent guests and having [more than eight bedrooms] at least one room
16 furnished for the accommodations of such guests. Sleeping accommodations consisting of one
17 bedroom or more that rent for less than twenty dollars per day or less than eighty-five dollars per
18 week and shelters for the homeless operated by not-for-profit organizations are not a "hotel,
19 motel or tourist court" for the purposes of this act. "Hotel, motel or tourist court" shall
20 include, but not be limited to, sleeping accommodations in residential dwelling rentals;
21 (7) "Person", any individual, corporation, partnership or other entity;
22 (8) "Transient guest", a person who occupies a room or rooms in a hotel, motel or tourist
23 court for thirty-one days or less during any calendar quarter.
67.180. For purposes of this chapter, any sales tax authorized on the rental of
2 accommodations of a hotel or motel shall also be deemed to apply to accommodations of
3 a residential dwelling rental.
67.662. Notwithstanding any other provisions of law to the contrary, any tax imposed
2 or collected by any municipality, any county, or any local taxing entity on or related to any
3 transient accommodations