HS/HCS/SB 724 - This act removes the authorization for certain very small counties to levy a hotel/motel bed tax, but authorizes Henry, Hickory, New Madrid, and Stoddard Counties, and the Cities of Bethany, Bloomfield, Caruthersville, Marshall, Mexico, St James, and any fourth class city in New Madrid County to impose such a tourism tax. Marshall's tax would be available solely for the purpose of building and operating an exposition and community center.

This act also expands personal liability for the collection of certain tourism taxes. This change conforms personal liability for collection of the tourism tax with personal liability for collection of the sales tax. This provision is similar to those found in HB 1659 (TAT) and SB 936. This section has an emergency clause.
DAVID TALLMAN