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SCS/HCS/HB 161 - This act modifies the definition of the term "transient guests", for purposes of collecting transient guest taxes authorized under Sections 67.1000 and 67.1002, by providing that such term means a person or persons who occupy a room in a hotel or motel for 31 days or less during any calendar quarter with the exception of Pulaski County where the term means a person or persons who occupy a room in a hotel or motel for 90 days or less during any calendar quarter. Under current law the transient guest tax is imposed solely for the promotion of tourism, this act would allow the imposition of the tax to fund a convention and visitors bureau as well as the promotion of tourism. Any city or county that already imposes a tax on transient guest room charges of a hotel or motel located wholly or partially within the city or county under sections 67.1000 and 67.1002 or any other section of law will be prohibited from imposing an additional transient guest tax pursuant to Section 67.1000 or Section 67.1002. The act prohibits any city that does not already impose a transient guest tax pursuant to Section 67.1000 or Section 67.1002 from imposing a transient guest tax under those provisions if the city is located wholly or partially within a county that already imposes a tax on transient guest room charges of a hotel or motel located wholly or partially within the county under these sections or any other section of law. However, any city or county with more than three hundred fifty hotel and motel rooms within such city or county will be exempt from such prohibition and is authorized to impose an additional transient guest tax of up to 0.5% per occupied room, per night. The act allows Pettis County, upon voter approval, to change its transient guest tax from $2 per room, per night to up to 5% per occupied room, per night. The number of members on the Pettis County Tourism Commission is increased from five to seven and the way appointments are made to the commission is modified. The act also authorizes the City of St. Joseph, upon voter approval, to impose a sales tax not to exceed one-half of one percent to fund public safety improvements. JASON ZAMKUS
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