SCS/SB 915 - 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.
The act also authorizes the governing body of Montgomery County to seek voter approval for the imposition of a transient guest tax. The amount of the tax will be at least two, but not more than five percent per occupied room per night, and all revenue derived from such tax will be used by the county to promote tourism.
This act contains provisions which are identical to Senate Bill 276 (2009).