94.836. Tourism tax on transient guests in hotels and motels (Marston, Matthews, Steele)--procedure, ballot, use of revenues--repeal of tax. - Missouri Statutes

Tourism tax on transient guests in hotels and motels (Marston,Matthews, Steele)--procedure, ballot, use of revenues--repealof tax.

94.836. 1. The governing body of any city of the fourthclassification with more than six hundred but less than seven hundredinhabitants and located in any county of the second classification withmore than nineteen thousand seven hundred but less than nineteen thousandeight hundred inhabitants or any city of the fourth classification withmore than two thousand two hundred but less than two thousand three hundredinhabitants and located in any county of the third classification without atownship form of government and with more than twenty thousand but lessthan twenty thousand one hundred inhabitants may impose a tax on thecharges for all sleeping rooms paid by the transient guests of hotels ormotels situated in the city or a portion thereof, which shall be not morethan five percent per occupied room per night, except that such tax shallnot become effective unless the governing body of the city submits to thevoters of the city at a state general or primary election a proposal toauthorize the governing body of the city to impose a tax under thissection. The tax authorized in this section shall be in addition to thecharge for the sleeping room and all other taxes imposed by law, and shallbe 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 tourism purposes,including infrastructure improvements?

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 shall not become effective unless anduntil the question is resubmitted under this section to the qualifiedvoters of the city and such question is approved by a majority of thequalified voters of the city voting on the question.

3. At least sixty-five percent of the revenue generated by the taxauthorized in this section shall be used by the city solely for tourismpurposes, and not more than thirty-five percent of the revenue generatedmay be used for infrastructure improvements. All revenue generated by thetax shall be deposited in a special trust fund and shall be used solely forthe designated purposes. If the tax is repealed, all funds remaining inthe special trust fund shall continue to be used solely for the designatedpurposes. Any funds in the special trust fund which are not needed forcurrent expenditures may be invested by the governing body in accordancewith applicable laws relating to the investment of other city funds.

4. The governing body of any city that has adopted the sales taxauthorized in this section may submit the question of repeal of the tax tothe voters on any date available for elections for the city. The ballot ofsubmission shall be in substantially the following form:

Shall ...................................... (insert the name of thecity) repeal the sales tax imposed at a rate of .......... (insert rate ofpercent) percent for tourism purposes?

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 sales tax authorized in this section shall remaineffective until the question is resubmitted under this section to thequalified voters of the city, and the repeal is approved by a majority ofthe qualified voters voting on the question.

5. Whenever the governing body of any city that has adopted the salestax authorized in this section receives a petition, signed by ten percentof the registered voters of the city voting in the last gubernatorialelection, calling for an election to repeal the sales tax imposed underthis section, 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 of the city and therepeal is approved by a majority of the qualified voters voting on thequestion.

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 H.B. 1456 and H.B. 824)