HCS HB 306 -- LAKE AREA BUSINESS DISTRICT TAX COLLECTION

SPONSOR:  Brown, 30 (Schad)

COMMITTEE ACTION:  Voted "do pass by consent" by the Committee on
Local Government by a vote of 11 to 0.

Currently, the board of directors of a lake area business
district must enter into an agreement with the county collector
where the district is located for the collection of a transient
guest tax within the district.  This substitute requires the
board to enter into a superseding agreement with the Department
of Revenue to collect the tax with the department retaining not
less than 1% or more than 3% for the cost of collection.

FISCAL NOTE:  Estimated Income on General Revenue Fund of $9,000
in FY 2010, $18,000 in FY 2011, and $18,000 in FY 2012.  No
impact on Other State Funds in FY 2010, FY 2011, and FY 2012.

PROPONENTS:  Supporters say that because some businesses are not
paying this tax and the county collectors are not diligent in
collecting it, the Tri-County Lodging Association has had to
enforce it, putting the association in a bad position.  The bill
will provide a stronger and more effective collection process,
which will generate more revenue for the association.

Testifying for the bill were Representative Schad; and Jim
Divincen, Tri-County Lodging Association.

OPPONENTS:  There was no opposition voiced to the committee.

Missouri House of Representatives
95th General Assembly, 1st Regular Session
Last Updated November 17, 2009 at 9:24 am