SS/SCS/HCS/HB 161 - This act modifies the definition of the term "transient guests", for purposes of collecting transient guest taxes authorized under sections 67.1000 and 67.1002, by providing that such term means a person or persons who occupy a room in a hotel or motel for 31 days or less during any calendar quarter with the exception of Pulaski County where the term means a person or persons who occupy a room in a hotel or motel for 90 days or less during any calendar quarter. Under current law the transient guest tax is imposed solely for the promotion of tourism, this act would allow the imposition of the tax to fund a convention and visitors bureau as well as the promotion of tourism.
Any city or county that already imposes a tax on transient guest room charges of a hotel or motel located wholly or partially within the city or county under any other provision of law will be prohibited from imposing an additional transient guest tax pursuant to Section 67.1000 or Section 67.1002. The act prohibits any city that does not already impose a transient guest tax pursuant to Section 67.1000 or Section 67.1002 from imposing a transient guest tax under those provisions if the city is located wholly or partially within a county that already imposes a tax on transient guest room charges of a hotel or motel located wholly or partially within the county under these sections or any other section of law. In addition, any county that has a city located in whole or in part within its boundaries that already imposes a transient guest tax is prohibited from also imposing a transient guest tax.
The City of St. Peters may adopt a transient guest tax of up to 2% for the promotion of tourism. Such a tax is not subject to the provisions preventing cities and counties to both impose a transient guest tax.
A current law provision that allows cities and counties that have more than 350 hotel and motel rooms to adopt a transient guest tax for the purpose of funding a convention and visitors bureau is merged with a provision under current law allowing certain other cities and counties to adopt such a tax.
The act allows Pettis County, upon voter approval, to change its transient guest tax from $2 per room, per night to up to 5% per occupied room, per night. The number of members on the Pettis County Tourism Commission is increased from five to seven and the way appointments are made to the commission is modified.
Under current law, the Cities of Springfield, Joplin, and St. Joseph, as well as any cities in Jasper or Butler County may seek voter approval for the imposition of a sales tax of up to one-half of one percent for economic development purposes. Butler County and Buchanan County may also seek voter approval for the imposition of such a tax. Current law provides a non-inclusive list of economic development projects for which revenues derived from the tax may be used. This act would allow local economic development sales tax revenues to also be used for the construction of job training and educational facilities.
This act exempts the City of Riverside from current law that requires a member of a board of directors for a tourism community enhancement district to meet one of the following requirements: reside in the district; own real property within the district; or work in, or operate, a business in the district.
The act also authorizes the City of St. Joseph, upon voter approval, to impose a sales tax not to exceed one-half of one percent to fund public safety improvements.
The act authorizes public library districts, located at least partially within Butler, Ripley, Wayne, Stoddard, New Madrid, Dunklin, or Pemiscot County, to seek voter approval for a sales tax of not more than one half of one cent to fund the operation and maintenance of libraries within the boundaries of such library district. Public library districts are defined as any city library district, county library district, city-county library district, municipal library district, consolidated library district or urban library district. The act also provides that state appropriations to public library districts will not be affected by voluntary reductions in property tax levies, resulting from the enactment of a district sales tax, provided the proceeds from such sales tax equal or exceed the amount of the reduction in property tax revenue.
This act contains provisions identical to those contained in the SS/SCS/HCS/HB 545 (2011) and Senate Bill 223 (2011).