Missouri State Senate

Truly Agreed to and Finally Passed

CCS/HCS/SB 81 - This act allows the city of Gladstone to impose a transient guest tax of up to five percent. The act allows the City of Sullivan and the portion of the Sullivan C-2 School District located in Franklin County to levy a transient guest tax on charges for sleeping rooms paid by guests of hotels, motels, bed and breakfast inns and campgrounds or docking facilities. The proposed tax must be submitted to the voters and shall not be less than two percent or greater than five percent per occupied room per night.

The act allows cities, towns, and villages within Clay County, Franklin County, Boone County, Jasper County or Jackson County, to form a Theater, Cultural Arts, and Entertainment District. Such counties and St. Charles County may also form such a district. Counties, cities, towns, and villages that adopt transect-based zoning may also form such districts. Currently, only municipalities in St. Charles are allowed to form such a district.

This act requires a Theater, Cultural Arts, and Entertainment District to be a minimum of twenty five contiguous acres in size, rather than fifty acres. This act requires the governing body of the city or county in which a district is proposed to pass a resolution describing the district when a petition for its creation is filed. It specifies that a district may be created to fund and provide infrastructure.

This act states that if there is a conflict between the zoning or subdivision ordinances of a municipality that are based upon transect-based zoning and the provisions of any ordinance of another political subdivision with respect to street configuration, the municipality's ordinances shall prevail.

The act allows the city of Hollister to impose a transient guest tax of at least two percent, but not to exceed five percent per room per night. Section 67.1360 The act contains an emergency clause for the repeal and re-enactment of section 67.1360, RSMo.

The act allows the governing body of any special charter city to impose a transient guest tax not to exceed five percent per room per night.

The act allows the city of Independence to impose a sales tax not to exceed one percent to fund police services provided by the municipal police department. The tax may be imposed in increments of one-eighth of one percent.

This act repeals the duplicate section of the doubly-enacted section 67.2505 RSMo.

JASON ZAMKUS

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