94.834. Tourism tax on transient guests in hotels and motels (Marshall, Sweet Springs, and Concordia).

MISSOURI STATUTES AND CODES

94.834. Tourism tax on transient guests in hotels and motels (Marshall, Sweet Springs, and Concordia).

Tourism tax on transient guests in hotels and motels (Marshall,Sweet Springs, and Concordia).

94.834. 1. The governing body of any city of the thirdclassification with more than twelve thousand four hundred but less thantwelve thousand five hundred inhabitants, the governing body of any city ofthe fourth classification with more than two thousand three hundred butless than two thousand four hundred inhabitants and located in any countyof the fourth classification with more than thirty-two thousand ninehundred but less than thirty-three thousand inhabitants, and the governingbody of any city of the fourth classification with more than one thousandsix hundred but less than one thousand seven hundred inhabitants andlocated in any county of the fourth classification with more thantwenty-three thousand seven hundred but less than twenty-three thousandeight hundred inhabitants may impose a tax on the charges for all sleepingrooms paid by the transient guests of hotels or motels situated in the cityor a portion thereof, which shall be not more than five percent peroccupied room per night, except that such tax 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 pursuant to this section. The taxauthorized in this section shall be in addition to the charge for thesleeping room and all other taxes imposed by law, and the proceeds of suchtax shall be used by the city solely for the promotion of tourism. Suchtax shall be stated separately from all other 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 thecity) impose a tax on the charges for all sleeping rooms paid by thetransient guests of hotels and motels situated in.................................. (name of city) at a rate of ..........(insert rate of percent) percent for the sole 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 following thecalendar quarter in which the election was held. If a majority of thevotes cast on the question by the qualified voters voting thereon areopposed to the question, then the tax authorized by this section shall notbecome effective unless and until the question is resubmitted pursuant tothis section to the qualified voters of the city and such question isapproved by a majority of the qualified voters of the city voting on thequestion.

3. 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.