SCS/HS/HCS/HB 488 - The act provides for several tourism funding mechanisms.

BUCHANAN COUNTY MUSEUM TOURISM TAX - The act authorizes the county commission of Buchanan County (St. Joseph), to put to a county-wide vote a sales tax for the promotion of museums, cultural tourism, festivals and the arts. The tax is in addition to any tourism tax imposed by Buchanan County voters. If the new tax is approved by the voters, the county commission shall appoint a 5-member board to administer and distribute the funds. Recipients of the sales tax funds must be IRS 501(C)(3) corporations. Similar to the existing Buchanan County tourism tax, the tax will be collected by the Director of Revenue. (Sections 67.571 to 67.571)

The board will be chosen from a list supplied by the Chairman of each two major political parties of the county. The board will be made up of six members comprised of no more than three from each of the political parties.

This portion of the act is similar to SB 545(2001).

HOTEL & MOTEL TOURISM TAX - Allows a voter-approved hotel/motel tax of not more than 5% in any city or county having more than 350 hotel/motel rooms.

The city of Maryland Heights may impose an additional hotel/motel tax no more than 0.5% tax upon voter approval. The funds from these taxes will be used for the promotion of tourism. (Section 67.1005)

CALDWELL COUNTY ECONOMIC DEVELOPMENT TAX - Authorizes Caldwell County to impose a sales tax upon voter approval for economic development purposes (Section 67.1300).

HOTEL & MOTEL TOURISM TAX - Expands current law to authorize the city of Clarksville (Pike County), city of Louisiana (Pike County), Parksville (Platte County), City of Cuba (Crawford County) and Newton county to impose at least a 2% but no more than 5% hotel/motel sales tax. (Section 67.1360)

This portion of the act is similar to SB 365 (2001).

COMMUNITY CHILDRENS' SERVICES - The act allows St. Louis City, St. Louis County, St. Charles County, Jefferson County, Franklin County, Warren County and Lincoln County to impose an up to one quarter of a cent sales tax for community services for children up to age nineteen. Current law only allows St. Charles County to enact this sales tax.

The moneys collected from this sales tax will be deposited into the county's Community Children's Service Fund and administered by the Board of Directors.

The act allows St. Louis City, St. Louis County, St. Charles County, Jefferson County, Franklin County, Warren County and Lincoln County to have its Community Mental Health Board of Trustees oversee the Community Children's Services Fund, not a separate Board of Directors. Current law only allows St. Louis City and St. Charles County to have the Community Mental Health Board of Trustees oversee the fund. (Section 210.861)

This portion of the act is similar to SB 601 (2001).

ECONOMIC DEVELOPMENT SALES TAX - The act allows the governing bodies of Taney, Stone, Barry, Ozark and Gasconade counties or the governing body of any county which borders on or which contains part of a lake with not less than one hundred miles of shoreline to order an election for a sales tax, not to exceed one and one-half percent, for economic development within the approving county.

The revenue from the tax will be placed in a special trust fund. The governing body of the county will administer the moneys in the fund in the following manner; 1/3 of the revenue collected a year for tourism, 1/3 of the revenue collected a year for water quality and 1/3 of the revenue collected a year for infrastructure.

The act provides for the Department of Revenue to collect and distribute the retail sales tax to the appropriate county treasurer. All expenditures from the fund are by appropriation enacted by the governing body of the county. This act describes the various programs that the money in the fund may be spent on.

The act contains a mechanism to repeal the sales tax if at least 15% of voters of the county submit a proposal to repeal the tax followed by the whole county voting on the issue. (Sections 67.1922 to 67.1940)

This portion of the act is similar to SB 230 (2001).

TOURISM COMMUNITY ENHANCEMENT DISTRICTS - The act allows the creation of Tourism Community Enhancement Districts. This act allows any county containing at least 700 miles and not more than 900 miles of shoreline of a Corp of Engineers lake or any city, town or village located in a county containing at least 700 miles and not more than 900 miles of shoreline of a Corp of Engineers lake, or Gasconade County to create a Tourism Community Enhancement District which may provide for a sales tax to fund school districts, senior or community activities and tourism within the District.

The Board of Directors for a Tourism Community Enhancement District may not tax the leases of motor vehicles.

Members of the board may be removed by two-thirds (2/3) vote of the appointing governing body.

The Board will conduct an annual audit and distribute the audit to the governing bodies within the district.

The act provides for the collection of the sales tax by the Department of Revenue at a cost of one percent of the total sales tax collected for a district. It also includes language that allows the board to enter into an agreement with the county or city clerk for the collection of the sales tax at a cost of one percent of the total sales tax collected within the district. (Sections 67.1950 to 67.1977)

This portion of the act is similar to SB 323 (2001).

BRANSON SALES TAX - Deletes the exemption from sales tax on any sale of $1.00 or less. (Section 94.812)

PLATTE COUNTY MOTOR VEHICLE RENTAL - Allows Platte County, upon voter approval, to levy a $1.00 fee upon each rental of a motor vehicle rented in Platte County on a short-term basis.

A box shall be provided on the contract which the renter may indicate that a $1.00 fee may be added to the contract to be used solely for tourism purposes.
JULIA SOMMER GRUS