HOUSE COMMITTEE SUBSTITUTE FOR
HOUSE BILL NO. 3
89TH GENERAL ASSEMBLY
L1876.11T 1997
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, 94.822, 94.825 and 94.870, RSMo 1994, and section 67.1000 as enacted by the
first regular session of the eighty-ninth general assembly in senate bill no. 155 and approved by
the governor on June 3, 1997, and to enact in lieu thereof nineteen new sections relating to 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
and a severability 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, 94.822, 94.825 and 94.870, RSMo 1994, and section 67.1000 as enacted by the first regular session of the eighty-ninth general assembly in senate bill no. 155 and approved by the governor on June 3, 1997, are repealed and nineteen new sections enacted in lieu thereof, to be known as sections 67.1000, 67.1150, 67.1170, 67.1177, 67.1360, 67.1362, 67.1364, 94.800, 94.802, 94.805, 94.812, 94.815, 94.817, 94.820, 94.822, 94.825, 94.870, 1 and 2, to read as follows:
67.1000. The governing body of any county [of the second classification which is north of the Missouri River and which adjoins a county with a population of more than one hundred thousand inhabitants which contains a campus of the University of Missouri, or the governing body of any county with a township form of government with a population of less than nine thousand inhabitants which adjoins at least six other counties with a township form of government, or the governing body of any county with a township form of government which adjoins at least four other counties with a township form of government and at least one, but not more than one, county of the third classification without a township form of government with a population of less than three thousand inhabitants, or the governing body of any county which contains a state educational institution described as a state teachers college, as defined in paragraph (c) of subdivision (5) of section 176.010, RSMo, other than a county which adjoins the Mississippi River, or a county with a population of more than one hundred fifty thousand inhabitants, or in any county of the third classification without a township form of government which has at least thirteen thousand inhabitants but not more than fourteen thousand inhabitants and adjoins six counties of the third classification and no counties of any other classification, or any city which is the county seat of any county of the third classification which borders the state of Arkansas and contains a branch of Southwest Missouri State University or any fourth class municipality located within a county of the third classification without a township form of government with a population between fifteen thousand and sixteen thousand five hundred which borders exactly four counties of the third classification and no other counties of any other classification, or in any third class city with a population of at least six thousand inhabitants which is the county seat of a county of the third classification with a township form of government which has a population of at least ten thousand inhabitants but not more than twelve thousand inhabitants, or any fourth class city which is the county seat of any county of the third classification which borders the state of Iowa and has at least five counties of the third classification bordering it, or any city with a special charter that is the county seat of a county of the third classification with at least six counties of the third classification bordering it, or any third class city located in two counties of the third classification only one of which has a township form of government but both of which border the same county of the first classification or any third class city with a population of at least twelve thousand inhabitants but not more than fifteen thousand inhabitants located in a county of the third classification which contains a medium security state correctional facility, or any third class city with a population of at least fifteen thousand but not more than seventeen thousand inhabitants which is the county seat of a county of the fourth classification which is operating as a county of the second classification and has a state university located in such city, or any city which is the county seat of any county of the third classification with a population of at least twenty-one thousand five hundred inhabitants which borders a county of the third classification with a population of less than three thousand inhabitants, or any city of the third classification with a population of at least eleven thousand inhabitants in a county of the first classification without a charter form of government with a population less than one hundred fifty thousand which borders two counties of the first classification with a charter form of government, any city which is the county seat of any county of the third classification with a population not greater than nine thousand inhabitants which borders only two counties of the third classification, or any city of the fourth classification with a population in excess of forty thousand which borders on a city of the first classification having a charter form of government which is situated in a county of the first classification with a charter form of government and such county borders another county of the first classification with a charter form of government having a population in excess of eight hundred thousand,] or of any city which is the county seat of any county or which now or hereafter has a population of more than three thousand five hundred inhabitants and which has heretofore or is hereafter authorized by the general assembly, may impose a tax on the charges for all sleeping rooms paid by the transient guests of hotels or motels situated in the city or county, which shall be not more than five percent per occupied room per night, except that such tax shall not become effective unless the governing body of the city or county submits to the voters of the city or county at [a state general, primary or special election] an election permitted under section 115.123, RSMo, a proposal to authorize the governing body of the city or county to impose a tax under the provisions of this section and section 67.1002. The tax authorized by this section and section 67.1002 shall be in addition to the charge for the sleeping room and shall be in addition to any and all taxes imposed by law and the proceeds of such tax shall be used by the city or county solely for funding a convention and visitors bureau which shall be a general not for profit organization with whom the city or county has contracted, and which is established for the purpose of promoting the city or county as a convention, visitor and tourist center. Such tax shall be stated separately from all other charges and taxes.
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.
67.1360. The governing body of a city with a population of more than seven thousand and less than seven thousand five hundred and a county with a population of over nine thousand six hundred and less than twelve thousand which has a total assessed valuation of at least sixty-three million dollars, if the county submits the issue to the voters of such county prior to January 1, 2003, may impose a tax on the charges for all sleeping rooms paid by the transient guests of hotels, motels, bed and breakfast inns and campgrounds and any docking facility which rents slips to recreational boats which are used by transients for sleeping, which shall be at least two percent, but not more than five percent per occupied room per night, except that such tax shall not become effective unless the governing body of the city or county submits to the voters of the city or county at a state general, primary or special election, a proposal to authorize the governing body of the city or county to impose a tax under the provisions of this section and section 67.1362. The tax authorized by this section and section 67.1362 shall be in addition to any charge paid to the owner or operator and shall be in addition to any and all taxes imposed by law and the proceeds of such tax shall be used by the city or county solely for funding the promotion of tourism. Such tax shall be stated separately from all other charges and taxes.
67.1362. 1. The question shall be submitted in substantially the following form:
Shall the .......................... (City or County) levy a tax of ............ percent on each sleeping room or camp site occupied and rented by transient guests and any docking facility which rents slips to recreational boats which are used by transients for sleeping in the ....... (City or County), where the proceeds of which shall be expended for promotion of tourism?
YES NO
If a majority of the votes cast on the question by the qualified voters voting thereon are in favor of the question, then the tax shall become effective on the first day of the calendar quarter following the calendar quarter in which the election was held. If a majority of the votes cast on the question by the qualified voters voting thereon are opposed to the question, then the governing body for the city or county shall have no power to impose the tax authorized by this section unless and until the governing body of the city or county again submits the question to the qualified voters of the city or county and such question is approved by a majority of the qualified voters voting on the question.
2. On and after the effective date of any tax authorized under the provisions of this section and section 67.1360, the city or county may adopt one of the two following provisions for the collection and administration of the tax:
(1) The city or county may adopt rules and regulations for the internal collection of such tax by the city or county officers usually responsible for collection and administration of city or county taxes; or
(2) The city or county enter into an agreement with the director of revenue of the state of Missouri for the purpose of collecting the tax authorized in this section and section 67.1360. In the event any city or county enters into an agreement with the director of revenue of the state of Missouri for the collection of the tax authorized in this section and section 67.1360, the director of revenue shall perform all functions incident to the administration, collection, enforcement and operation of such tax, and the director of revenue shall collect the additional tax authorized under the provisions of this section and section 67.1360. The tax authorized under the provisions of this section and section 67.1360 shall be collected and reported upon such forms and under such administrative rules and regulations as may be prescribed by the director of revenue, and the director of revenue shall retain an amount not to exceed one percent for cost of collection.
3. If a tax is imposed by a city or county under this section and section 67.1360, the city or 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.
67.1364. 1. Upon adoption of the tourism sales tax, there shall be established a tourism commission to consist of five members appointed by the governing body of the city or county. Of these five members, one will be a representative of the hotel and motel industry and two shall be active in the tourism industry; the remaining members of the commission will be members of local general business interests in the city or county. One member of the city or county governing body shall serve as liaison in a nonvoting capacity. All members shall be a resident of the city or county. Members of the tourism commission will be appointed for a term of three years; but, of the members first appointed, one shall be appointed for a term of one year, two shall be appointed for a term of two years, and two shall be appointed for a term of three years. Members of the commission may serve no more than two consecutive terms. The members will serve without compensation.
2. The revenue received from the tax shall be deposited in a special fund and used solely to promote tourism. The commission shall administer the moneys within the limits of the budget approved by the city or county governing body.
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 inhabitants but less than five 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] voter approved 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 or after 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] voter approved 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 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 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.
94.825. No tax imposed pursuant to sections 94.800 to [94.825] 94.822 for the purpose of retiring bonds issued under sections 94.800 to [94.825] 94.822 may be terminated until all of such bonds have been retired.
94.870. In addition to all other taxes prescribed by law, the governing body of any municipality of the third classification with a population of at least fifteen thousand but not more than eighteen thousand inhabitants located within a county with a population of at least thirty-five thousand but not more than forty-five thousand inhabitants which has a total assessed valuation of at least two hundred [twenty] seventy-five million dollars but not more than [two] three hundred [thirty] twenty-five million dollars, [and] the governing body of any county with a population of at least twenty thousand but not more than twenty-five thousand which has a total assessed valuation of at least one hundred twenty million dollars but not more than one hundred [ten] forty million dollars and the governing body of any county with a population of at least twenty-eight thousand but not more than thirty-one thousand which has a total assessed valuation of at least two hundred fifty-five million dollars or any municipality located in such county and the governing body of any county with a population of at least twenty-five thousand but not more than thirty thousand which has a total assessed valuation of at least two hundred million dollars but not more than two hundred five million dollars or any municipality located in such county, or any city located partially but not wholly within a county of the third classification with a population of at least thirty-nine thousand inhabitants may impose, by ordinance or order, a tax 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 situated within the political subdivision, at a rate not to exceed four percent of such price paid or charged. As used in this section, the term "hotel", "motel", 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 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.
Section 1. All local sales taxes or gross receipts taxes adopted for the purpose, in whole or in part, for providing revenues for the promotion of tourism, other than those collected by the department of revenue pursuant to other provisions of law, shall be collected, administered and distributed pursuant to procedures provided for or authorized by the applicable statutory or charter authorization for such tax and any other applicable provisions of law. If any tax, interest or penalty is due under any such statutory or charter authorization to which this section applies, the political subdivision, in addition to remedies provided under any other applicable provisions of law or charter provision, may make an assessment of the amount due; the remedies and collection procedures provided with respect to the collection of sales taxes under sections 144.380, 144.390, 144.400, 144.410, 144.425 and 144.427, RSMo, may be used by the political subdivision and officials authorized to collect such taxes, interest and penalties and such political subdivision, officials and counsel representing them are authorized to proceed in the same manner in which the director of revenue and the attorney general are authorized to act under said sections with respect to sales taxes; and an assessment by a political subdivision pursuant to the authority granted in this section shall have the same effect and be considered as a final assessment under the aforementioned sections.
Section 2. If a county, municipality or other political subdivision 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 county, municipality or other political subdivision shall not impose any tax authorized pursuant to the provisions of section 67.1000, 67.1150, 67.1170, 67.1177, 67.1360, 67.1362 or 67.1364, RSMo, or section 94.870, RSMo. No city or county which is within an area within which a tax is imposed pursuant to section 67.601 to 67.626, RSMo, shall itself impose any tax which is authorized under any of the provisions of sections 67.1000, 67.1150, 67.1170, 67.1177, 67.1360, 67.1362 or 67.1364, RSMo.
[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, sections 94.800, 94.802, 94.805, 94.812, 94.815, 94.817, 94.820, 94.822 and 94.825 of this act are deemed necessary for the immediate preservation of the public health, welfare, peace and safety and sections 94.800, 94.802, 94.805, 94.812, 94.815, 94.817, 94.820, 94.822 and 94.825 of this act are 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.
Section C. If any provision of sections 67.1000, 67.1002, 67.1150, 67.1170, 67.1177, 67.1360, 67.1362, 67.1364, 92.325, 92.329, 94.800, 94.802, 94.805, 94.812, 94.815, 94.817, 94.820, 94.822, 94.825, 94.870, 1 and 2 of this act, or the application thereof to anyone or to any circumstances is held invalid, the remainder of those sections and the application of such provisions to others or other circumstances shall not be affected thereby.
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