SECOND REGULAR SESSION
SENATE BILL NO. 724
90TH GENERAL ASSEMBLY
INTRODUCED BY SENATOR ROHRBACH.
Pre-filed December 15, 1999, and 1,000 copies ordered printed.
TERRY L. SPIELER, Secretary.
2515S.01I
AN ACT
To repeal section 67.1003, RSMo Supp. 1999, relating to tourism taxation, and to enact in lieu thereof one new section relating to the same subject.
Section A. Section 67.1003, RSMo Supp. 1999, is repealed and one new section enacted in lieu thereof, to be known as section 67.1003, to read as follows:
67.1003. 1. The governing body of any city or county, other than a city or county already imposing a tax on the charges for all sleeping rooms paid by the transient guests of hotels and motels situated in such city or county or a portion thereof pursuant to any other law of this state, having more than three hundred fifty hotel and motel rooms inside such city or county or a county of the third classification with a population of [less than seven thousand three hundred fifty] more than eight thousand and having an assessed valuation of less than [forty-nine] sixty-eight million dollars may impose a tax on the charges for all sleeping rooms paid by the transient guests of hotels or motels situated in the city or county or a portion thereof, which shall be not more than five percent per occupied room per night, except that such tax shall not become effective unless the governing body of the city or county submits to the voters of the city or county at a state general or primary election, a proposal to authorize the governing body of the city or county to impose a tax pursuant to this section. The tax authorized by this section shall be in addition to the charge for the sleeping room and shall be in addition to any and all taxes imposed by law and the proceeds of such tax shall be used by the city or county solely for the promotion of tourism. Such tax shall be stated separately from all other charges and taxes.
2. Notwithstanding any other provision of law to the contrary, the tax authorized in this section shall not be imposed in any city or county [where another tax on the charges for all sleeping rooms paid by the transient guests of hotels and motels situated in such city or county or a portion thereof is imposed] already imposing such tax pursuant to any other law of this state.
3. The ballot of submission for the tax authorized in this section shall be in substantially the following form:
Shall (insert the name of the city or county) impose a tax on the charges for all sleeping rooms paid by the transient guests of hotels and motels situated in (name of city or county) at a rate of (insert rate of percent) percent for the sole purpose of promoting tourism?
YES NO
4. As used in this section, "transient guests" means a person or persons who occupy a room or rooms in a hotel or motel for thirty-one days or less during any calendar quarter.