HB 1081 -- Hotel and Motel License Taxes in Fourth Class Cities

Sponsor:  Funderburk

Currently, the cities of Edmundson, St. Peters, and Woodson
Terrace are limited on the amount of hotel and motel license tax
per room per year they can collect and St. Peters is authorized
to increase the hotel and motel license tax by 5% per year, but
the total tax levied cannot exceed one-eighth of 1% of the
hotel's or motel's gross revenue.  Other cities are currently
authorized to increase the hotel and motel license tax by 5% per
year, but the total tax levied cannot exceed the greater of
one-eighth of 1% of the hotel's or motel's gross revenue or the
business license tax rate for the hotel or motel on May 1, 2005.
This bill removes the per room per year license tax dollar limit
for these three cities and the maximum license tax levies of
one-eighth of 1% of gross revenue or the rate for the hotel or
motel on May 1, 2005.  All fourth class cities will be authorized
to levy and collect a hotel and motel license tax not to exceed
2.5% of the hotel's or motel's gross revenue.

Missouri House of Representatives
95th General Assembly, 1st Regular Session
Last Updated November 17, 2009 at 9:26 am