89TH GENERAL ASSEMBLY
Reported from the Committee on Local Government & Related Matters, September 9, 1997, with recommendation that the House Committee Substitute for House Bill No. 3 Do Pass.
Taken up for Perfection September 9, 1997. House Committee Substitute for House Bill No. 3 ordered Perfected and printed, as amended.
ANNE C. WALKER, Chief Clerk
L1876.06P
AN ACT
To repeal sections 67.1150, 67.1170, 67.1177, 94.800, 94.802, 94.805, 94.810, 94.812, 94.815,
94.817, 94.820 and 94.822, RSMo 1994, and section 67.1300 as enacted by the first regular
session of the eighty-ninth general assembly in conference committee substitute for house
substitute for house committee substitute for senate bill no. 21 and approved by the governor on
July 7, 1997, relating to municipalities and other political subdivisions, and to enact in lieu
thereof thirteen new sections relating to remedying potential constitutional defects in the local
tourism taxes of municipalities and other political subdivisions currently authorized pursuant to
state law or in bills passed by the eighty-ninth general assembly during the first regular session,
as well as revisions ancillary to authorization of said tourism taxes, with an emergency clause.
Be it enacted by the General Assembly of the state of Missouri, as follows:
Section A. Sections 67.1150, 67.1170, 67.1177, 94.800, 94.802, 94.805, 94.810, 94.812, 94.815, 94.817, 94.820 and 94.822, RSMo 1994, and section 67.1300 as enacted by the first regular session of the eighty-ninth general assembly in conference committee substitute for house substitute for house committee substitute for senate bill no. 21 and approved by the governor on July 7, 1997, are repealed and thirteen new sections enacted in lieu thereof, to be known as sections 67.1150, 67.1170, 67.1177, 67.1300, 94.800, 94.802, 94.805, 94.812, 94.815, 94.817, 94.820, 94.822, and 1 to read as follows:
67.1150. 1. There is hereby authorized to be created in any county [of the first class] with a population of at least two hundred thousand inhabitants which adjoins a [first class] county with a [charter form of government having a] population of nine hundred thousand or more inhabitants, a special authority to be known as the " .................................... County Convention and Sports Facilities Authority", hereinafter referred to in sections 67.1150 to 67.1158 as the "authority". The authority may be created by order of the county governing body, and certified copies of such order shall be filed in the offices of the governor and secretary of state. The authority shall be a body corporate and politic, and a political subdivision of the state of Missouri.
2. The provisions of sections 67.1150 to 67.1158 shall apply to any authority organized under the provisions of sections 67.1150 to 67.1158.
[3. If the authority is created by a first class county and that county later changes its form of government to a charter form of government or any other classification of county, the authority shall remain in full force and effect despite the change in the form of government.]
67.1170. 1. The governing body of any county [with a population of at least fifteen thousand inhabitants] which borders on or which contains part of a lake [constructed with private moneys,] with not less than one [thousand] hundred miles of shoreline, may establish a lake area business district in the manner provided in this section and, upon establishment, each such district shall be a body corporate and politic and a political subdivision of the state. If such lake area business district is established, it shall consist of the area in that county which is within five miles, more or less, the determination being if the major portion of a voting precinct lies within the five-mile distance of such a lake.
2. Upon petition by fifty or more owners of real property located within five miles of the lake described in subsection 1 of this section, the governing body of the county shall adopt a resolution of intention to establish a lake area business district. The resolution shall contain the following information:
(1) Description of the boundaries of the proposed area;
(2) The time and place of a hearing to be held by the governing body considering establishment of the district; and
(3) The proposed uses to which the additional revenue shall be put and the proposed tax rate to be voted on by residents of the district pursuant to section 67.1177.
3. Whenever a hearing is held as provided in this section, the governing body of the county shall:
(1) Publish notice of the hearing on two separate occasions in at least one newspaper of general circulation in the county not more than fifteen days nor less than ten days before the hearing;
(2) Hear all protests and receive evidence for or against the establishment of the proposed district;
(3) Rule upon all protests, which determinations shall be final.
4. If the governing body following the hearing decides to establish the proposed district, it shall adopt an order to that effect. The order shall contain the following:
(1) The description of the boundaries of the district;
(2) A statement that a lake area business district has been established;
(3) The uses to which any additional revenue generated by a tax levied pursuant to section 67.1177 shall be put; and
(4) The creation of an advisory board and enumeration of its duties and responsibilities, as provided by section 67.1175.
67.1177. 1. The board, by a majority vote, may submit to the residents of such district a tax of not less than two percent and not more than six percent on the amount of sales or charges for all sleeping rooms offered to the public and paid by the transient guests of hotels, motels and resorts situated within the district. Upon the written request of the board to the election officials of the county in which the district is situated, such election officials shall submit a proposition to the residents of such district at a countywide or statewide primary or general election, or at a special election called for that purpose. Such election officials shall give legal notice as provided in chapter 115, RSMo. As used in this section, the term "hotels, motels and resorts" includes any condominium offered to the public which is rented to a person or entity for a period of less than thirty-one days, any privately owned campground offered to the public which rents space to persons or entities for a period of less than thirty-one days, and also includes any rental of a houseboat originating from a point within the district and which is offered to the public. The term "hotels, motels and resorts" shall not include any facilities operated by a recognized church and its affiliates for the purpose of providing religious education and recreation to the church's members. As used in this section, the term "transient guest" means a person who occupies a room or rooms in a hotel, motel or resort for thirty-one days or less during any calendar quarter.
2. Such proposition shall be submitted to the voters of the business district in substantially the following form at such election:
Shall a lodging tax of ................ percent on the amount of sales or charges for all lodging paid by the transient guests of hotels, motels and resorts be levied in the lake area business district of the county of ........................ to provide funds for the promotion of tourism in the district?
YES NO
3. In the event that a majority of the voters voting on such proposition in such district approve such proposition, then such tax shall be in full force and effect as of the first day of the calendar quarter following the calendar quarter in which the election was held. The results of an election held under this section shall be certified by the election officials of the county to the board not more than thirty days after the day on which such election was held. The district shall be liable for its share of the costs of the election pursuant to section 115.065, RSMo.
4. In the event a tax is imposed under this section, such tax shall be in addition to any countywide gross receipts tax on hotels, motels or resorts in effect at the time of the election or imposed after the date of the election. If a tax is imposed under the provisions of this section, the county may collect a penalty of one percent and interest not to exceed two percent per month on unpaid taxes which shall be considered delinquent thirty days after the last day of each quarter.
5. The revenues received from the tax authorized in this section shall be used by the advisory board for advertising and promotion of tourism. Such advertising and promotional activities shall be developed into a comprehensive marketing plan, so as to meet the needs of all sizes and types of businesses within the lodging industry. The board members of each lodging category, as described in subsection 1 of section 67.1175, shall have sole authority for the expenditure of funds collected from that category, and tourism related projects that may be identified as beneficial to any of the three lodging categories established in subsection 1 of section 67.1175 shall be eligible for funding, based on the proportionate share of revenues collected from that category. This shall include, but not be limited to, attending sports and travel shows, printing a vacation guide, soliciting convention business, constructing or purchasing convention facilities and visitor centers, and securing commercial air service into the area, which may include the subsidizing of airline seats. Moneys may also be expended by the board to contract with other entities to assist in bringing tourists to the district.
6. On and after the effective date of any tax authorized under the provisions of this section, the advisory board shall enter into an agreement with the county collector of the county where the district is situated for the purpose of collecting the tax. The tax to be collected by the county collector shall be remitted to the advisory board of the district not later than thirty days following the end of any calendar quarter. The county commission shall adopt rules and regulations for the collection and administration of the tax. The county collector shall retain on behalf of the county two percent for cost of collection.
67.1300. 1. The governing body of any of the contiguous counties of the third classification without a township form of government enumerated in subdivisions (1) to (5) of this subsection or in any county of the fourth classification acting as a county of the second classification, having a population of at least forty thousand but less than forty-five thousand [with a state university, and adjoining a county of the first classification with part of a city with a population of three hundred fifty thousand or more inhabitants] or a county of the third classification with more than fifteen townships having a population of at least twenty-one thousand inhabitants or a county of the third classification without a township form of government and with a population of at least seven thousand four hundred but less than eight thousand inhabitants or any county of the third classification with a population greater than three thousand but less than four thousand or any county of the third classification with a population greater than six thousand one hundred but less than six thousand four hundred or any county of the third classification with a population greater than six thousand eight hundred but less than seven thousand or any county of the third classification with a population greater than seven thousand eight hundred but less than seven thousand nine hundred or any county of the third classification with a population greater than eight thousand four hundred sixty but less than eight thousand five hundred or any county of the third classification with a population greater than nine thousand but less than nine thousand two hundred or any county of the third classification with a population greater than ten thousand five hundred but less than ten thousand six hundred or any county of the third classification with a population greater than twenty-three thousand five hundred but less than twenty-three thousand seven hundred or a county of the third classification with a population greater than thirty-three thousand but less than thirty-four thousand or a county of the third classification with a population greater than twenty thousand eight hundred but less than twenty-one thousand or a county of the third classification with a population greater than fourteen thousand one hundred but less than fourteen thousand five hundred or a county of the third classification with a population greater than twenty thousand eight hundred fifty but less than twenty-two thousand or a county of the third classification with a population greater than thirty-nine thousand but less than forty thousand or a county of the third classification with a township form of organization and a population greater than twenty-eight thousand but less than twenty-nine thousand or a county of the third classification with a population greater than fifteen thousand but less than fifteen thousand five hundred or a county of the third classification with a population greater than eighteen thousand but less than nineteen thousand seventy or a county of the third classification with a population greater than thirteen thousand nine hundred but less than fourteen thousand four hundred or a county of the third classification with a population greater than twenty-seven thousand but less than twenty-seven thousand five hundred or a county of the first classification without a charter form of government and a population of at least eighty thousand but not greater than eighty-three thousand or any governing body of a municipality located in any of such counties may impose, by ordinance or order, a sales tax on all retail sales made in such county or municipality which are subject to taxation pursuant to the provisions of sections 144.010 to 144.525, RSMo:
(1) A county with a population of at least four thousand two hundred inhabitants but not more than four thousand five hundred inhabitants;
(2) A county with a population of at least four thousand seven hundred inhabitants but not more than four thousand nine hundred inhabitants;
(3) A county with a population of at least seven thousand three hundred inhabitants but not more than seven thousand six hundred inhabitants;
(4) A county with a population of at least ten thousand one hundred inhabitants but not more than ten thousand three hundred inhabitants; and
(5) A county with a population of at least four thousand three hundred inhabitants but not more than four thousand five hundred inhabitants.
2. The maximum rate for a sales tax pursuant to this section shall be one percent for municipalities and one-half of one percent for counties.
3. The tax authorized by this section shall be in addition to any and all other sales taxes allowed by law, except that no ordinance or order imposing a sales tax pursuant to the provisions of this section shall be effective unless the governing body of the county or municipality submits to the voters of the county or municipality, at a regularly scheduled county, municipal or state general or primary election, a proposal to authorize the governing body of the county or municipality to impose a tax. Any sales tax imposed pursuant to this section shall not be authorized for a period of more than five years.
4. Such proposal shall be submitted in substantially the following form:
Shall the (city, town, village or county) of ............. impose a sales tax of ............. (insert amount) for the purpose of economic development in the (city, town, village or county)?
YES NO
If a majority of the votes cast on the proposal by the qualified voters voting thereon are in favor of the proposal, then the ordinance or order and any amendments thereto shall be in effect on the first day of the second quarter after the director of revenue receives notice of adoption of the tax. If a majority of the votes cast by the qualified voters voting are opposed to the proposal, then the governing body of the county or municipality shall not impose the sales tax authorized in this section until the governing body of the county or municipality resubmits another proposal to authorize the governing body of the county or municipality to impose the sales tax authorized by this section and such proposal is approved by a majority of the qualified voters voting thereon; however no such proposal shall be resubmitted to the voters sooner than twelve months from the date of the submission of the last such proposal.
5. All revenue received by a county or municipality from the tax authorized pursuant to the provisions of this section shall be deposited in a special trust fund and shall be used solely for economic development purposes within such county or municipality for so long as the tax shall remain in effect.
6. Once the tax authorized by this section is abolished or is terminated by any means, all funds remaining in the special trust fund shall be used solely for economic development purposes within the county or municipality. Any funds in such special trust fund which are not needed for current expenditures may be invested by the governing body in accordance with applicable laws relating to the investment of other county or municipal funds.
7. All sales taxes collected by the director of revenue pursuant to this section on behalf of any county or municipality, less one percent for cost of collection which shall be deposited in the state's general revenue fund after payment of premiums for surety bonds as provided in section 32.087, RSMo, shall be deposited in a special trust fund, which is hereby created, to be known as the "Local Economic Development Sales Tax Trust Fund".
8. The moneys in the local economic development sales tax trust fund shall not be deemed to be state funds and shall not be commingled with any funds of the state. The director of revenue shall keep accurate records of the amount of money in the trust fund and which was collected in each county or municipality imposing a sales tax pursuant to this section, and the records shall be open to the inspection of officers of the county or municipality and the public.
9. Not later than the tenth day of each month the director of revenue shall distribute all moneys deposited in the trust fund during the preceding month to the county or municipality which levied the tax. Such funds shall be deposited with the county treasurer of each such county or the appropriate municipal officer in the case of a municipal tax, and all expenditures of funds arising from the local economic development sales tax trust fund shall be by an appropriation act to be enacted by the governing body of each such county or municipality. Expenditures may be made from the fund for any economic development purposes authorized in the ordinance or order adopted by the governing body submitting the tax to the voters.
10. The director of revenue may authorize the state treasurer to make refunds from the amounts in the trust fund and credited to any county or municipality for erroneous payments and overpayments made, and may redeem dishonored checks and drafts deposited to the credit of such counties and municipalities.
11. If any county or municipality abolishes the tax, the county or municipality shall notify the director of revenue of the action at least ninety days prior to the effective date of the repeal and the director of revenue may order retention in the trust fund, for a period of one year, of two percent of the amount collected after receipt of such notice to cover possible refunds or overpayment of the tax and to redeem dishonored checks and drafts deposited to the credit of such accounts. After one year has elapsed after the effective date of abolition of the tax in such county or municipality, the director of revenue shall remit the balance in the account to the county or municipality and close the account of that county or municipality. The director of revenue shall notify each county or municipality of each instance of any amount refunded or any check redeemed from receipts due the county or municipality.
12. Except as modified in this section, all provisions of sections 32.085 and 32.087, RSMo, shall apply to the tax imposed pursuant to this section.
13. For purposes of this section, the term "economic development" is limited to the following:
(1) Operations of economic development or community development offices, including the salaries of employees;
(2) Provision of training for job creation or retention;
(3) Provision of infrastructure and sites for industrial development or for public infrastructure projects; and
(4) Refurbishing of existing structures and property relating to community development.
94.800. In addition to any other [sales tax] taxes provided by law, [there is hereby established a "Municipal Tourism Tax" to] tourism taxes may be imposed by certain municipalities pursuant to sections 94.802 and 94.805 and shall be administered in accordance with the provisions of sections 94.800 to 94.825; provided, however, that if any municipality imposes a local sales tax or a local gross receipts tax for the purpose of promoting tourism under any other statutory or charter authorization, such municipality shall not also impose a tourism tax pursuant to section 94.802 or 94.805.
94.802. 1. In addition to [all other taxes prescribed by law] any tourism tax imposed by section 94.805, the governing body of any municipality [of the fourth classification] with a population of more than three thousand five hundred inhabitants but less than [five] two hundred and fifty thousand inhabitants and with more than [five thousand] two thousand five hundred hotel and motel rooms inside the municipal limits [and which is located in a county that borders the state of Arkansas] may impose, by ordinance [or order], a tourism tax at a rate not to exceed four percent on the following:
(1) The price paid or charged to any person for rooms or accommodations paid by transient guests of hotels, motels, condominium units, time share interests in condominiums, campgrounds, and tourist courts situated within the municipality[, at a rate not to exceed four percent of such price paid or charged.]; and
(2) The price paid or charged for any admission ticket to or participation in any private tourist attraction in such municipality.
2. As used in this section, the term "hotel", "motel", "condominium", "timeshare interests in condominiums", or "tourist court" means any structure or building, under one management, which contains rooms furnished for the accommodation or lodging of guests, with or without meals being provided, including bed and breakfast facilities, and kept, used, maintained, advertised, or held out to the public as a place where sleeping accommodations are sought for pay or compensation to transient guests and the use of the term "hotel" or "motel" alone shall also be deemed to include all such structures, buildings and facilities, and the term "campground" means real property, other than state-owned property, which contains parcels for rent to transient guests for pay or compensation, which may include temporary utility hook-ups for use by the transient guests, and where such transient guests generally use tents, recreational vehicles or some other form of temporary shelter while on the rented premises. Shelters for the homeless operated by not for profit organizations are not a hotel, motel, or tourist court for the purposes of this section. As used in this section, the term "transient guest" means a person who occupies a room or rooms in a hotel, motel, campground, or tourist court for thirty consecutive days or less.
3. As used in this section, "private tourist attraction" means any commercial entity which appeals to the recreational desires and tastes of the traveling public through the presentation of services or devices designed to entertain or educate visitors, including but not limited to:
(1) Amusement parks, carnivals, circuses, fairs and water parks;
(2) Aerial tramways;
(3) Commercial animal, reptile, and zoological exhibits;
(4) Commercial beaches and hot springs;
(5) Go-carts/miniature golf establishments;
(6) Horse shows and rodeos;
(7) Rides on airplanes, helicopters, balloons, gliders, parachutes and bungee jumps;
(8) Automobile, bicycle, dog, horse, and other racing events;
(9) Music shows and pageants, movie theaters, and live theaters;
(10) Regularly scheduled and special professional sporting events including, but not limited to, football, baseball, basketball, hockey, tennis, golf, bowling, soccer, horse racing, bicycle racing, human track and field events, table tennis and other racquet events, except that attractions owned or operated by schools, colleges and universities shall be exempt from the provisions of this subdivision. Attractions operating on an occasional or intermittent basis for fund-raising purposes by nonprofit charitable organizations whose ordinary activities do not involve the operation of such attractions shall be exempt from the admissions tax imposed by this section.
94.805. In addition to [the] any tourism tax imposed by section 94.802, the governing body of any municipality [of the fourth classification] described in section 94.802 may impose, by ordinance [or order], a tourism tax on the purchase price paid or charged to any person for food and drinks sold on the premises of restaurant establishments in such municipality or for drinks sold in such municipality for consumption on the premises by establishments licensed pursuant to section 311.090, RSMo, to sell intoxicating liquors, at a rate not to exceed two percent, on such purchase price paid or charged.
94.812. Every retailer, vendor, operator, and other person who sells or provides goods and services subject to tax under sections 94.802 [to 94.810] or 94.805 shall be liable and responsible for the collection and payment of taxes due under these sections and shall make a return and remit such taxes to the municipality or its designee, at such times and in such manner as the governing body of the municipality shall prescribe. The collection of the taxes imposed by these sections shall be computed in accordance with schedules or systems approved by the governing body of the municipality. Such schedules or systems shall be designed so that no such tax is charged on any sale of one dollar or less.
94.815. 1. All taxes authorized and collected under sections 94.800 to 94.825 shall be deposited by the municipality in a special trust fund to be known as the "Tourism Tax Trust Fund". The moneys in such tourism tax trust fund shall not be commingled with any funds of the municipality.
2. Except as provided in subsection 3 of this section, seventy-five percent of the taxes collected shall be deposited in an "Infrastructure Account" within the tourism tax trust fund and shall be used, upon appropriation by the municipality, solely for the purpose of constructing and maintaining infrastructure improvements, to include sidewalks, streets, highways, roads, waterworks, wastewater including distribution and collection systems and solid waste disposal facilities, the costs of which may be funded by issuing bonds which may be retired by revenues received from [the] tourism [tax] taxes imposed [on sales or charges by sections] pursuant to sections 94.802 [to 94.810] and 94.805 or the retirement of debt under previously authorized bonded indebtedness and the costs of operation and maintenance of such infrastructure improvements.
3. Notwithstanding the provisions of subsection 2 of this section, if any outstanding bonds have been issued or indebtedness has been incurred prior to the effective date of this act for the purpose of constructing and maintaining infrastructure improvements, including sidewalks, streets, highways, roads, waterworks, wastewater including distribution and collection systems and solid waste disposal facilities, then a portion of the seventy-five percent of the collected taxes to be deposited in the infrastructure account pursuant to subsection 2 of this section shall instead be deposited in a "Debt Retirement Account" within the tourism tax trust fund. The portion of the seventy-five percent of collected taxes to be deposited in the debt retirement account and the administration of such account shall be pursuant to section 94.820.
4. Twenty-five percent of the taxes collected shall be deposited into a "Tourism Promotion Account" within the tourism tax trust fund and shall be used, upon appropriation by the municipality, for tourism marketing and promotional purposes.
5. The [tax] tourism taxes authorized by sections 94.802 [to 94.810] and 94.805 shall be in addition to any and all other [sales] taxes allowed by law, but no ordinance imposing a tax under sections 94.802 [to 94.810] and 94.805 shall be effective unless the governing body of the municipality submits to the voters of the municipality at [a municipal or state general, primary or special election] an election permitted pursuant to section 115.123, RSMo, a proposal to authorize the governing body of the municipality to impose such tax and, if such tax is to be used to retire bonds authorized under this section, to authorize such bonds and their retirement by such tax or charge or to authorize the retirement of debt under previously authorized bonded indebtedness.
94.817. 1. The ballot of submission shall contain substantially, but need not be limited to, the following:
(1) If the proposal submitted involves only authorization to impose the [taxes] tourism tax authorized by [sections] section 94.802 [to 94.810], the following language:
Shall the municipality of .................................. (insert name of municipality) impose a tourism tax of .......% on [sales, charges or admissions on all] the price paid or charged for rooms or accommodations thirty days or less at hotels, motels, [recreation vehicle parks] tourist courts, campground sites, condominium units [rented for less than thirty days, and on sales of admissions to all ticketed attractions], time share interests in condominiums and the price charged for tickets and other charges for admission to or participation in private tourist attractions for the purpose of funding ........................... (insert type of improvement), which may include the retirement of debt under previously voter approved bonded indebtedness, and promoting tourism?
YES NO
(2) If the proposal submitted involves only authorization to impose the [taxes] tourism tax authorized by section 94.805, the following language:
Shall the municipality of ................................ (insert name of municipality) impose a tourism tax of .......% on [sales of all] the price paid or charged for food and drinks sold in [restaurant] restaurants and other establishments for the purpose of funding ........................ (insert type of improvement), which may include the retirement of debt under previously voter approved bonded indebtedness, and promoting tourism?
YES NO
(3) If the proposal submitted involves authorization to issue bonds and repay such bonds with revenues from the collection of the tourism tax authorized by sections 94.802 [and 94.810], the following language:
Shall the municipality of ................................ (insert name of municipality) issue bonds in the amount of $ ....................... (insert amount) for the purpose of funding ........................... (insert type of improvement) and [repay such bonds by imposing] shall a tourism tax of ......% be imposed on [sales, charges or admissions on all] the price paid or charged for rooms or accommodations for less than thirty days at hotels, motels, [recreation vehicle parks] tourist courts, campground sites, condominium units [rented for less than thirty days, and on sales of admissions to all ticketed attractions], time share interests in condominiums and the price charged for tickets and other charges for admission to or participation in private tourist attractions to repay such bonds or previously voter approved bonded indebtedness and to promote tourism?
YES NO
(4) If the proposal submitted involves authorization to issue bonds and repay such bonds with revenues from the collection of the tax authorized by section 94.805, the following language:
Shall the municipality of ................................. (insert name of municipality) issue bonds in the amount of $ ........................ (insert amount) for the purpose of funding ............................ (insert type of improvement) and [repay such bonds by imposing] shall a tourism tax of .......% be imposed on [sales of all] the price paid or charged for food and drinks sold in [restaurant] restaurants and other establishments to repay such bonds or previously voter approved bonded indebtedness and promote tourism?
YES NO
2. [If a majority of the votes cast on the proposal by the qualified voters voting thereon are in favor of the proposal, including when the proposal authorized the reduction of debt under previously authorized bonded indebtedness, then the ordinance or order shall become effective.] Any proposal to impose a tourism tax shall be approved by a majority of the qualified voters voting thereon before the tax shall become effective. Any proposal [submitted under subsection 1 of this section] to issue bonds and impose a [sales] tourism tax to retire such bonds must be approved by the constitutionally required percentage of the qualified voters voting thereon [to become effective. If a majority of the votes cast by the qualified voters voting are opposed to the proposal, then the governing body of the municipality shall have no power to issue any bonds or impose the taxes authorized in sections 94.802 to 94.810 unless and until the governing body of the municipality shall again have submitted another proposal to authorize the governing body of the municipality to issue any bonds or impose the sales tax authorized by this section, and such proposal is approved by the requisite majority of the qualified voters voting thereon.] before such bonds may be issued; provided however, if a majority of the qualified voters voting thereon are in favor of the proposal, the governing body of the municipality may nevertheless impose any tourism tax submitted to the voters as a part of such proposal and use the revenues from the tourism tax for the retirement of debt under previously voter approved bonded indebtedness. A proposal to impose a tourism tax or to issue bonds which does not receive the requisite majority of the qualified voters voting thereon to impose a tourism tax or to issue bonds may by action of the governing body of the municipality be resubmitted at a subsequent election. In the event a proposal to authorize the issuance of bonds and to impose a tourism tax does not receive the affirmative vote of the constitutionally required percentage of qualified voters voting thereon for the issuance of bonds but does receive the affirmative vote of a majority of the qualified voters voting thereon and the tourism tax then becomes effective, the governing body of the municipality may submit a proposal to issue bonds at a subsequent election and utilize a previously voter approved tourism tax to retire said bonds, and in such event, the ballot of submission shall be substantially in the following language:
Shall the municipality of ............... (insert name of municipality) issue bonds in the amount of $ ..... (insert amount) for the purpose of funding ........ (insert type of improvement) and repay such bonds by using the tourism .......(here insert "tax" or "taxes") previously voter approved?
YES NO.
94.820. 1. If a debt retirement account is established pursuant to subsection 3 of section 94.815, then a portion of seventy-five percent of the revenues received by a municipality [which issues bonds under section 94.815 and imposes the] from a tourism tax authorized by sections 94.802 [to 94.810 to retire such bonds] or section 94.805 which is required to be set aside for debt retirement purposes by any sinking fund or other requirement in connection with any bonds or indebtedness, or which is required by ordinance to be set aside for debt retirement purposes and to establish reserves and additional security, or which is otherwise required to be set aside so as to make scheduled payments upon and otherwise secure any outstanding bonds or indebtedness shall be deposited in [a special trust fund] a debt retirement account within the tourism tax trust fund provided for in section 94.815 and shall be used solely to retire [such] and otherwise secure any outstanding bonds[, except to the extent that such funds are required for the operation and maintenance of infrastructure improvements.] or indebtedness. Any remaining portion of the seventy-five percent of the revenues not deposited in the debt retirement account pursuant to this subsection shall be deposited in the infrastructure account provided for in section 94.815.
2. Once all [such] the bonds and indebtedness for which the debt retirement account was established have been retired, all funds remaining in [the special trust fund required by this section] such account shall be [used solely for the maintenance of the infrastructure improvements made with the revenue received as a result of the issuance of such bonds. Any funds in the special trust fund required by this section which are not needed to meet current obligations under the bonds issued may be invested by the governing body in accordance with applicable laws relating to the investment of other municipal funds. The provisions of this section shall apply only to taxes authorized by sections 94.802 to 94.810 which have been imposed to retire bonds issued under sections 94.800 to 94.825. Twenty-five percent of such revenues received shall be used for tourism marketing and promotional purposes.] transferred to the infrastructure account provided for in section 94.815.
94.822. [The taxes] A tourism tax authorized by [sections 94.802 to 94.810] section 94.802 or 94.805 shall be effective at such time as the governing body of the municipality shall determine within ninety days from the date such [taxes are] tax is approved by the voters of the municipality pursuant to section 94.817. After the effective date of any tax imposed under the provisions of sections 94.800 to 94.825, the municipality shall perform all functions incident to the administration, collection, enforcement, and operation of the tax [in the same manner as provided in sections 94.500 to 94.570, except that the municipality shall collect the tax authorized under the authority of sections 94.802 to 94.810]. The taxes imposed under sections 94.800 to 94.825 shall be collected together and reported upon such forms and under such ordinances or administrative rules and regulations as may be prescribed by the governing body of the municipality.
Section 1. 1. As used in this section the following terms shall mean:
(1) "Campground", real property, other than state-owned property, which contains parcels for rent to transient guests for pay or compensation, which may include temporary utility hook-ups for use by the transient guests and where such transient guests generally use tents, recreational vehicles or some other form of temporary shelter while on the rented premises;
(2) "General tourism tax", any local sales tax within the meaning of section 32.085, RSMo, which is imposed by a taxing authority for the purpose of producing revenue to be used primarily to promote tourism or convention business;
(3) "Hotel", "motel", "condominium unit", or "tourist court", any structure or building, under one management, which contains rooms furnished for the accommodation or lodging of guests, with or without meals being provided, including bed and breakfast facilities, and kept, used, maintained, advertised or held out to the public as a place where sleeping accommodations are sought for pay or compensation to transient guests. A shelter for the homeless operated by a not for profit organization is not a hotel, motel, condominium unit or tourist court;
(4) "Lodging tourism tax", a tax imposed on the price paid or charged to any person for rooms or accommodations paid by transient guests of hotels, motels, condominium units, campgrounds and tourist courts;
(5) "Private attraction tourism tax", a tax imposed on the price paid or charged to any person for any admission ticket to or participation in any private tourist attraction in the taxing authority;
(6) "Private tourist attraction", any commercial entity which appeals to the recreational desires and tastes of the traveling public through the presentation of services or devices designed to entertain or educate visitors;
(7) "Restaurant tourism tax", a tax imposed on the price paid or charged to any person for food and drinks sold on the premises of any restaurant in the taxing authority;
(8) "Taxing authority", a city or county imposing a tax pursuant to this section;
(9) "Tourism tax", a general tourism tax or a local promotion of tourism tax as defined in subsection 4 of this section;
(10) "Transient guest", a person who occupies a room or rooms in a hotel, motel, condominium unit, campground or tourist court for thirty consecutive days or less.
2. No taxing authority shall impose more than one tourism tax within the same geographical area at any given time. No city or county which is within an area where a tourism tax is imposed shall itself impose any tourism tax.
3. The governing body of any city, town, village or county may adopt pursuant to this section, by ordinance or order, a "Local Promotion of Tourism Sales Tax" for the sole purpose of funding the promotion of tourism. The tax authorized pursuant to this section shall be in addition to all other sales taxes allowed by law. The ordinance shall become effective after the governing body submits to the voters of the city or county a proposal authorizing the tax.
4. The local promotion of tourism sales tax shall consist of any or all of the following taxes:
(1) The lodging tourism tax;
(2) The private attraction tourism tax; and
(3) The restaurant tourism tax.
5. The local promotion of tourism sales tax may be approved at a rate of up to four percent.
6. The ballot of submission shall contain substantially the following language:
Shall ....... (name of city or county) impose a sales tax of ....... (insert rate) for the purpose of funding the promotion of tourism to be charged for the sale of .......(insert brief description of applicable tax or taxes pursuant to subsection 4 of this section to be imposed)?
YES NO
If you are in favor of the question, place an "X" in the box opposite "YES". If you are
opposed to the question, place an "X" in the box opposite "NO".
If a majority of the votes cast on the proposal by the qualified voters voting thereon are in favor of the proposal, then the ordinance or order shall be in effect, beginning the first day of the second calendar quarter following its adoption or a later date if authorized by the governing body. If a majority of the votes cast by the qualified voters voting are opposed to the proposal, then the governing body of the city shall have no power to impose the sales tax authorized in this section unless and until the governing body of the city shall again have submitted another such proposal and the proposal is approved by the requisite majority of the qualified voters voting thereon. However, in no event shall a proposal pursuant to this section be submitted to the voters sooner than twelve months from the date of the last proposal submitted pursuant to this section.
7. The taxing authority imposing the sales tax pursuant to this section shall adopt rules and regulations for the internal collection of such tax by the taxing authority officers usually responsible for collection and administration of fees and taxes. The taxing authority may collect a penalty of one percent and interest not to exceed two percent per month on unpaid taxes imposed pursuant to this section and such unpaid taxes shall be considered delinquent thirty days after the last day of each quarter.
[94.810. In addition to the taxes imposed by sections 94.802 and 94.805, the governing body of any municipality of the fourth classification described in section 94.802 may impose, by ordinance or order, a tourism tax on the sale of each ticket or other charge allowing admission to or participation in any private tourist attraction in such municipality, at a rate not to exceed four percent on the purchase price paid or charged to any person for each ticket. For purposes of this section, "private tourist attraction" means any commercial entity which appeals to the recreational desires and tastes of the traveling public through the presentation of services or devices designed to entertain or educate visitors, including but not limited to:
(1) Amusement parks, carnivals, circuses, fairs and water parks;
(2) Aerial tramways;
(3) Commercial animal, reptile, and zoological exhibits;
(4) Commercial beaches and hot springs;
(5) Go-carts/miniature golf establishments;
(6) Horse shows and rodeos;
(7) Rides on airplanes, helicopters, balloons, gliders, parachutes and bungee jumps;
(8) Automobile, bicycle, dog, horse, and other racing events;
(9) Music shows and pageants, movie theaters, and live theaters;
(10) Regularly scheduled and special professional sporting events including, but not limited to, football, baseball, basketball, hockey, tennis, golf, bowling, soccer, horse racing, bicycle racing, human track and field events, table tennis and other racquet events, except that attractions owned or operated by schools, colleges and universities shall be exempt from the provisions of this subdivision. Attractions operating on an occasional or intermittent basis for fund-raising purposes by nonprofit charitable organizations whose ordinary activities do not involve the operation of such attractions shall be exempt from the admissions tax imposed by this section.]
Section B. Because of the decision of the Missouri Supreme Court in "Tillis, et al. v. City of
Branson", Case No. 79640, on May 27, 1997, holding sections 94.800 to 94.825, RSMo 1994,
unconstitutional, the anticipated revenues from tourism taxes adopted pursuant to those sections
are not available to retire bonds and other indebtedness issued in reliance upon those anticipated
tourism tax revenues. If the tourism taxes are not reauthorized and reimposed at the November,
1997, election, a default will occur upon said bonds. In excess of twenty million dollars of such
previously issued bonds are payable to the Missouri Environmental Improvement and Energy
Resources Authority, an instrumentality of the state of Missouri created by section 260.010,
RSMo, which in turn has issued bonds in reliance upon scheduled payments to be made to the
Authority under the bonds issued in reliance upon the tourism tax revenues. A default in
payment on the bonds held by the Authority will result in the depletion of the Water and
Wastewater Loan Fund created by section 644.122, RSMo, thus jeopardizing the ability of the
state of Missouri to make necessary loans for wastewater treatment facilities which will have an
immediate and deleterious effect on the waterways of the state of Missouri and upon the public
health and safety. Such may also have an immediate and lasting deleterious effect upon the
creditworthiness, bond ratings and rates of interest chargeable on other bonds, issued in the
future by the state of Missouri, its instrumentalities and political subdivisions. Because of the
foregoing considerations, the need to fund infrastructure improvements, to continue existing
programs to promote tourism, and to provide for services and infrastructure to accommodate
tourism, this act is deemed necessary for the immediate preservation of the public health,
welfare, peace and safety and is hereby declared to be an emergency act within the meaning of
the constitution, and this act shall be in full force and effect upon its passage and approval.
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