Senate Committee Substitute

SCS/SBs 165, 164, 248, & 168 - This act authorizes the City of Grandview to levy a transient guest tax on charges for sleeping rooms paid by guests of hotels and motels for the purpose of promoting tourism. The proposed tax must be submitted to the voters and shall not be greater than five percent per occupied room per night. This provision is identical to the SCS/SB 1089 (2008).

The City of Grandview may seek voter approval to levy a sales tax of up to one-half percent to fund public safety improvements for the city. Such improvements may include expenditures on equipment, city employee salaries and benefits, and facilities for police, fire, and emergency medical providers.

The City of Ashland is allowed to seek voter approval for the imposition of a transient guest tax of not less than two percent nor more than five percent per occupies room per night. The tax authorized by this act must be separately stated from all other charges and taxes.

The governing body of any city, town, village or county is authorized to submit a proposal to the voters of such city, town village or county allowing the municipality to impose a property tax to fund cemetery maintenance. The tax authorized under this act shall not exceed one fourth of one cent per one hundred dollars assessed valuation and shall not become effective until approved by the voters of the city, town village or county. This provision is identical to the Perfected version of Senate Bill 822 (2008).

The City of Sugar Creek is authorized to seek voter approval to impose a transient guest tax upon charges for all sleeping rooms paid by guests of hotels, motels, bed and breakfast inns and campgrounds for the purpose of promoting tourism. The tax must be at least two percent, but may not exceed five percent per occupied room per night. This provision is identical to Senate Bill 1209 (2009).

JASON ZAMKUS


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