HCS HB 306 -- LAKE AREA BUSINESS DISTRICT TAX COLLECTION (Schad)

COMMITTEE OF ORIGIN:  Committee on Local Government

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.

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