This bill authorizes the counties of Henry, Hickory, New Madrid, and Stoddard and the cities of Bethany, Bloomfield, Caruthersville, Marshall, Mexico, St. James, and any fourth class city in New Madrid County to impose, with voter approval, a tourism tax of not more than 5% on the charges for sleeping rooms paid by transient guests. The proceeds from this tax for all areas, except for the City of Marshall, will be used solely for the promotion of tourism. The proceeds for the City of Marshall will be used solely for building and operating an exposition and community center.

The bill expands personal liability for the collection of taxes to include tourism taxes for Branson and lake area business districts. Tourism tax statutes do not currently make the individual responsible for filing the taxes personally liable, as is the case with state sales taxes.

The bill has an emergency clause on the portion of the bill relating to the liability for collection of tourism taxes.