SB 1065 - This act modifies provisions relating to the St. Charles County Convention and Sports Facilities Authority.
Current law prohibits elected or appointed officials of any political subdivision from being a commissioner on the Authority. This act allows appointed officials to be commissioners. (Section 67.1153)
This act also allows St. Charles County to enter into an agreement with the Authority for the Authority to collect and perform all functions incident to the administration, collection, enforcement, and operation of the transient guest tax imposed by the county.
The tax shall be due on the first day of the following calendar quarter, and the Authority shall collect a penalty of one percent per month, and interest of two percent per month on taxes that are not paid by thirty days after the last day of each quarter.
This act requires, rather than allows, the Authority to file and prosecute suits to enforce the collection and payment of the transient guest tax. The act also requires, rather than allows, the Authority to recover damages, including litigation expenses.
This act provides definitions for the terms hotel, motel, sleeping rooms, taxed facility, temporary, and transient guest.
This act is substantially similar to HB 2668 (2018).