SB 644 Modifies provisions of law regarding certain taxes to fund tourism and convention centers
Sponsor: Shields
LR Number: 3322S.04T Fiscal Note: 3322-04T.ORG
Committee: Ways and Means
Last Action: 7/8/2010 - Signed by Governor Journal Page: S1955-1956
Title: SCS SB 644 Calendar Position:
Effective Date: August 28, 2010
House Handler: Conway

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Current Bill Summary


SCS/SB 644 - Under current law Jefferson City and various other cities and counties, are allowed to impose a tax, not to exceed five percent per room per night, on charges for sleeping rooms paid by guests of hotels and motels. This act increases the maximum levy for only Jefferson City from five percent to seven percent. Such increase will become effective only upon voter approval.

Under current law, the City of St. Joseph and Buchanan County are authorized to seek voter approval to impose a tax of no less than two nor more than eight percent per room per night, on charges for sleeping rooms paid by guests of hotels and motels. The proceeds from the tax must be used for funding the promotion of tourism and convention facilities. This act would permit the city and county to use the proceeds from the tax for capital expenditures incurred in funding the promotion of tourism and convention facilities.

The act also allows the City of St. Joseph and Buchanan County to contract with one another to share transient guest tax revenues for the purpose of promoting tourism and the construction, maintenance, and improvement of convention center and recreational facilities.

Real property owners in Caldwell, Clinton, Daviess, and Dekalb counties are authorized to seek voter approval for the creation of exhibition center and recreational facility districts. If such a district is created, it may seek voter approval for the imposition of a one-quarter of one percent sales tax, for a period not to exceed twenty-five years, to fund the district.

The act authorizes Montgomery County to seek voter approval to impose a transient guest tax of at least two percent but not more than five percent per occupied room per night to fund the promotion of tourism. The governing body of the City of Excelsior Springs is authorized to seek voter approval to impose a transient guest tax not to exceed five percent per room per night to fund the promotion of tourism.

JASON ZAMKUS