HB 252 Modifies provisions relating to transient guest taxes

     Handler: Hough

Current Bill Summary

- Prepared by Senate Research -


SCS/HCS/HB 252 - This act modifies provisions relating to local sales taxes.

TRANSIENT GUEST TAXES

This act authorizes the City of Butler to submit to the voters a transient guest tax not to exceed 6.0% of the charges per occupied room per night. (Section 67.1011)

This provision is substantially similar to HCS/HB 65 (2021) and to a provision contained in HCS/HB 252 (2021).

This act authorizes the City of Harrisonville to submit to the voters a transient guest tax not to exceed 6.0% of the charges per occupied room per night. (Section 67.1013)

This provision is identical to HB 847 (2021).

Current law authorizes certain cities to submit to the voters a transient guest tax of at least 2% but not more than 5% per occupied room per night for the purposes of the promotion of tourism. This act adds the cities of Cameron and Marceline to such list of cities. (Section 67.1360)

This provision is identical to HB 993 (2021).

Current law authorizes certain cities to submit to the voters a transient guest tax not to exceed 5% of the charges per occupied room per night for the purposes of the promotion of tourism. This act adds the City of Smithville to such list of cities. (Section 94.834)

This provision is identical to HB 1047 (2021).

Current law authorizes the City of Lamar Heights to levy a transient guest tax of up to 6% and a sales tax of up to 2% on retail sales of food at cafes, cafeterias, lunchrooms, or restaurants for the purpose of funding the construction, maintenance, and operation of capital improvements. This act allows such sales tax to be levied at a rate not to exceed 6% and allows the revenues from both taxes to be used for general revenue purposes. (Section 94.838)

This provision is identical to HB 2180 (2020), and is substantially similar to a provision contained in HCS/SS#2/SB 704 (2020), SCS/HB 1700 (2020), and SS#2/SCS/HCS/HB 1854 (2020).

This act authorizes the City of Springfield to submit to the voters a transient guest tax not to exceed 2.5% of the charges per occupied room per night. Such tax shall be used solely for capital improvements that can be demonstrated to increase the number of overnight visitors.

Upon approval by the voters, the city may adopt rules and regulations for the internal collection of the tax, or may enter into an agreement with the Department of Revenue for the collection of the tax. The vote shall occur on a general election day. (Section 94.842)

This provision is identical to a provision contained in SB 47 (2021), and is substantially similar to SB 387 (2019) and HB 1073 (2019), and to a provision contained in SS#2/SCS/HCS/HB 1854 (2020), HCS/SS#2/SB 704 (2020), HCS/SS/SCS/SB 570 (2020), HCS/SS/SCS/SB 594 (2020), HCS/SCS/SB 616 (2020), HCS/SCS/SB 725 (2020), SCS/SB 770 (2020), SS/SCS/SBs 46 & 50 (2019), SCS/HCS/HB 674 (2019), SCS/HB 761 (2019), and SCS/HB 1700 (2020).

EARLY CHILDHOOD SALES TAX

This act allows Greene County and any city within the county to impose a sales tax, upon approval of a majority of the voters, not to exceed one-fourth of one percent for the purpose of funding early childhood education in the county or city. The vote shall occur on a general election day. (Section 67.1790)

This provision is identical to a provision contained in SB 47 (2021), SS#2/SCS/HCS/HB 1854 (2020), and HCS/SS#2/SB 704 (2020), and is substantially similar to HB 1480 (2020) and to a provision contained in SCS/SB 770 (2020) and SCS/HB 1700 (2020).

COUNTY CONVENTION AND SPORTS FACILITIES AUTHORITY

This act provides that the commissioners of a county convention and sports facilities authority shall be appointed by the county executive of the county in which the authority is created with the advice and consent of the county legislative body rather than by the Governor with the advice and consent of the Senate. If there is no county executive, then the commissioners shall be appointed by the governing body of the county.

Additionally, under current law, counties that have established a county convention and sports facilities authority may impose a transient guest tax. This act provides that after the effective date of such tax, the county may enter into an agreement with the authority for the authority to collect the tax.

Finally, any tax collected by the authority shall be due on the first day of the next calendar quarter. If any taxes are not paid within 30 days after the due date, the authority may collect 1% interest per month on the unpaid taxes and a penalty of 2% per month on the unpaid tax. Any suits to enforce the collection of the tax shall be filed and prosecuted only by the authority. The authority shall be entitled to recover costs and attorney's fees incurred in collecting the tax. (Sections 67.1153 & 67.1158)

These provisions are identical to HCS/HB 1094 (2021) and to provisions contained in SS#2/SCS/HCS/HB 271 (2021).

PUBLIC SAFETY SALES TAXES

This act adds the cities of Smithville, Hallsville, Clinton, Warrensburg, Cole Camp, Lincoln, and Branson West to the list of cities authorized to levy a sales tax upon voter approval for the purposes of improving public safety. (Sections 94.900 and 94.902)

These provisions are identical to provisions contained in HB 394 (2021), HB 747 (2021), HB 1048 (2021), SB 160 (2021), SB 873 (2020), HCS/SS#2/SCS/SB 523 (2020), HCS/SS/SCS/SB 570 (2020), HCS/SS/SCS/SB 594 (2020), HCS/SS#2/SB 704 (2020), HCS/SCS/SB 725 (2020), HCS/SB 774 (2020), SCS/HB 1700 (2020), HCS/HB 1701 (2020), and SS#2/SCS/HCS/HB 1854 (2020).

JOSH NORBERG


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