SB 700 - Current law requires sales tax to be charged on the amount of sales or charges for all rooms, meals and drinks furnished at any hotel, motel, tavern, inn, restaurant, eating house, drugstore, dining car, tourist cabin, tourist camp or other place in which rooms, meals or drinks are regularly served to the public. This act provides that such sales tax shall not be levied on charges for the rental of rooms not used for overnight accommodations for transient guests. (Section 144.020) This act also requires the Department of Revenue to allow claims for refunds from businesses and individuals for sales and use taxes paid as a result of an audit conducted by the Department between August 28, 2005, and August 28, 2015, when such amounts owed were due to an expansion of the Department's interpretation of taxable items for which the taxpayer did not collect the tax. The Department shall allow such claims until July 1, 2026, and not more than $100,000 in refunds shall be issued without a further appropriation from the General Assembly. In addition to such refunds, the Department shall allow claims for refunds from businesses and individuals that supplied wedding venues and charged sales tax for such venues as a result of an audit by the Department between January 1, 2018, and October 1, 2019. The Department shall allow such claims until July 1, 2026, and not more than $200,000 in refunds shall be issued without a further appropriation from the General Assembly. This act also allows a taxpayer to recover attorney's fees incurred in any proceeding relating to a tax assessment or audit of the use of the wedding venue. (Section 144.190) This act contains an emergency clause. This act is substantially similar to SB 353 (2021), HB 1806 (2020), HCS/HB 422 (2019), HCS/HB 1722 (2018), and HB 223 (2017), and to a provision in SS#2/SCS/SB 649 (2022). JOSH NORBERG