94.831. Tourism tax on transient guests in hotels and motels (Salem). - Missouri Statutes

Tourism tax on transient guests in hotels and motels (Salem).

94.831. 1. The governing body of any city of the fourthclassification with more than four thousand eight hundred but less thanfour thousand nine hundred inhabitants and located in any county of thethird classification without a township form of government and with morethan fourteen thousand nine hundred but less than fifteen thousandinhabitants may impose, by order or ordinance, a tax on the charges for allsleeping rooms paid by the transient guests of hotels or motels situated inthe city or a portion thereof. The tax shall be not more than five percentper occupied room per night, and shall be imposed solely for the purpose ofpromoting tourism. The order or ordinance shall not become effectiveunless the governing body of the city submits to the voters of the city ata state general or primary election a proposal to authorize the governingbody of the city to impose a tax under this section. The tax authorized inthis section shall be in addition to the charge for the sleeping room andall other taxes imposed by law, and shall be stated separately from allother charges and taxes.

2. The ballot of submission for the tax authorized in this sectionshall be in substantially the following form:

Shall ...... (insert the name of the city) impose a tax on the chargesfor all sleeping rooms paid by the transient guests of hotels and motelssituated in ...... (name of city) at a rate of ...... (insert rate ofpercent) percent, solely for the purpose of promoting tourism?

â ã YES â ã NO

If a majority of the votes cast on the question by the qualified votersvoting thereon are in favor of the question, then the tax shall becomeeffective on the first day of the second calendar quarter after thedirector of revenue receives notice of the adoption of the tax. If amajority of the votes cast on the question by the qualified voters votingthereon are opposed to the question, then the tax shall not becomeeffective unless and until the question is resubmitted under this sectionto the qualified voters and such question is approved by a majority of thequalified voters voting on the question.

3. Any tax imposed under this section shall be administered,collected, enforced, and operated by the governing body of the cityadopting the tax. All revenue generated by the tax shall be deposited in aspecial trust fund and shall be used solely for the designated purposes.If the tax is repealed, all funds remaining in the special trust fund shallcontinue to be used solely for the designated purposes. Any funds in thespecial trust fund which are not needed for current expenditures may beinvested in the same manner as other funds are invested. Any interest andmoneys earned on such investments shall be credited to the fund.

4. The governing body of any city that has adopted the tax authorizedin this section may submit the question of repeal of the tax to the voterson any date available for elections for the city. The ballot of submissionshall be in substantially the following form:

Shall ...... (insert the name of the city) repeal the tax imposed at arate of ...... (insert rate of percent) percent for the purpose ofpromoting tourism?

â ã YES â ã NO

If a majority of the votes cast on the proposal are in favor of repeal,that repeal shall become effective on December thirty-first of the calendaryear in which such repeal was approved. If a majority of the votes cast onthe question by the qualified voters voting thereon are opposed to therepeal, then the tax authorized in this section shall remain effectiveuntil the question is resubmitted under this section to the qualifiedvoters, and the repeal is approved by a majority of the qualified votersvoting on the question.

5. Whenever the governing body of any city that has adopted the taxauthorized in this section receives a petition, signed by ten percent ofthe registered voters of the city voting in the last gubernatorialelection, calling for an election to repeal the tax imposed under thissection, the governing body shall submit to the voters of the city aproposal to repeal the tax. If a majority of the votes cast on thequestion by the qualified voters voting thereon are in favor of the repeal,that repeal shall become effective on December thirty-first of the calendaryear in which such repeal was approved. If a majority of the votes cast onthe question by the qualified voters voting thereon are opposed to therepeal, then the tax shall remain effective until the question isresubmitted under this section to the qualified voters and the repeal isapproved by a majority of the qualified voters voting on the question.

6. As used in this section, "transient guests" means a person orpersons who occupy a room or rooms in a hotel or motel for thirty-one daysor less during any calendar quarter.

(L. 2004 S.B. 1394 § 94.839)