HCS HB 306 -- LAKE AREA BUSINESS DISTRICT TAX COLLECTION (Vetoed by the Governor) 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 bill requires the board to enter into a superseding agreement with the Director of 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.Copyright (c) Missouri House of Representatives