CCS HS SS SCS SB 323 & 230 -- LOCAL TAXES FOR TOURISM AND OTHER
PURPOSES

This bill authorizes various local taxes.  The bill:

(1)  Adds Newton County and the cities of Cuba, Clarksville, and
Parkville to those cities and counties authorized to submit to
their voters a lodging tax of between 2% and 5% for funding the
promotion of tourism;

(2)  Allows St. Louis, Jefferson, Franklin, Warren, and Lincoln
counties and St. Louis City to impose a sales tax of up to 0.25%
for community services for children up to age 19.  Current law
allows St. Charles County to enact this sales tax.  The moneys
collected from the tax will be deposited into the county's
Community Children's Services Fund and administered by the board
of directors;

(3)  Allows St. Louis, Jefferson, Franklin, Warren, and Lincoln
counties to have the Community Mental Health Board of Trustees
oversee the Community Children's Services Fund, instead of a
separate board of directors;

(4)  Allows the governing bodies of Taney, Stone, Barry, and
Ozark counties or the governing body of any county which borders
on or which contains part of a lake with not less than 100 miles
of shoreline to order an election for a sales tax not to exceed
1.5% for water quality, infrastructure, and tourism through
programs designed to affect economic development within the
approving county.  The revenue from the tax will be placed in a
special trust fund.  The governing body of the county will use
one-third of the moneys in the fund for tourism, one-third for
water quality, and one-third for infrastructure.  The Department
of Revenue will collect and distribute the retail sales tax to
the appropriate county treasurer.  All expenditures from the
fund are by appropriation enacted by the governing body of the
county.  The bill describes the various programs for which the
money in the fund may be spent.  The bill also provides for the
repeal of the sales tax if at least 20% of the voters of the
county submit a proposal to repeal the tax followed by the voter
approval of the county;

(5)  Allows the creation of tourism community enhancement
districts.  Any county containing at least 700 miles and not
more than 900 miles of shoreline of a Corps of Engineers lake or
any city, town, or village located in such a county is allowed
to create a tourism community enhancement district which may
provide for a sales tax to fund school districts, senior or
community activities, and tourism within the district.  The bill
provides for the collection of the sales tax by the Department
of Revenue at a cost of 1% of the total sales tax collected for
a district.  It also allows the board to enter into an agreement
with the county or city clerk for the collection of the sales
tax at a cost of 1% of the total sales tax collected within the
district;

(6)  Authorizes the county commission of Buchanan County to put
to a countywide vote a sales tax for promotion of museums,
cultural tourism, festivals, and the arts.  The tax is in
addition to any tourism tax imposed by Buchanan County voters.
If the new tax is approved, the county commission must appoint a
5-member board to administer and distribute the funds.
Recipients of the sales tax funds must be IRS 501(c)(3)
corporations.  The tax will be collected by the Director of the
Department of Revenue;

(7)  Allows the City of Maryland Heights to impose a room tax of
not more than 0.5%.  The bill specifies the ballot language and
procedures for adoption of the tax;

(8)  Allows the governing body of any city or county having more
than 350 hotel and motel rooms inside its jurisdiction to
impose, upon voter approval, a room tax of not more than 5% on
all transient guests of hotels or motels if it has not done so
under other provisions of law.  The proceeds from the tax will
be used for the promotion of tourism and for funding a
convention and visitor's bureau;

(9)  Allows Platte County, upon voter approval, to levy a $1 fee
upon each short-term motor vehicle rental.  All revenue
collected from the imposition of the fee will be used solely for
tourism; and

(10)  Adds Caldwell County to the list of counties with
authority to impose a county local economic development sales
tax.

Missouri House of Representatives
Last Updated November 26, 2001 at 11:47 am