SCS/SB 104 - This act modifies provisions relating to local taxing jurisdictions. TRANSIENT GUEST TAXES This act adds the counties of Ste. Genevieve and Perry to the list of counties authorized to impose a transient guest tax for the promotion of tourism. (Section 67.1367) This provision is identical to SB 169 (2025) and to a provision in SS#2/SCS/HB 199 (2025), SS#2/HCS/HBs 594 & 508 (2025), SCS/HCS/HB 643 (2025), HB 1302 (2025), and is substantially similar to HB 2784 (2024) and to a provision in HB 330 (2025), HCS/HB 532 (2025). THEATER, CULTURAL ARTS, AND ENTERTAINMENT DISTRICTS Current law authorizes certain counties to establish a theater, cultural arts, and entertainment district. This act adds counties that border the Lake of the Ozarks to the list of counties authorized to establish such districts. Additionally, this act authorizes the city of Lake Ozark to establish an entertainment district in which licensed establishments may sell intoxicating liquor by the drink for consumption within the entertainment district during certain hours as provided in the act. Establishments shall apply for an entertainment district special license and shall pay an annual license fee of $300. A holder of an entertainment district special license shall be solely responsible for alcohol violations occurring at its establishment and in any common areas.(Sections 67.2500 and 311.084) These provisions are identical to provisions in SCS/HCS/HB 643 (2025) and are substantially similar to SB 482 (2025) and SB 1431 (2024), and to provisions in SS#2/SCS/HB 199 (2025), HB 2068 (2024) and HB 2348 (2024). PUBLIC SAFETY SALES TAXES This act adds the village of Sunrise Beach and the cities of Hannibal, Moberly, Nevada, and Joplin to the list of cities authorized to impose a sales tax for the purposes of public safety. (Section 94.900) This provision is identical to a provision in SCS/SB 104 (2025), SS#2/SCS/HB 199 (2025), SS#2/HCS/HBs 594 & 508 (2025), and SCS/HCS/HB 643 (2025), and is substantially similar to SB 749 (2025), HB 866 (2025), and HB 1572 (2025), and to a provision in SS/SCS/HB 225 (2025), HB 330 (2025), and HCS/HB 532 (2025). JOSH NORBERG