HB624 - TOURISM TAX - Smith, Philip
HB624 ALLOWS BOWLING GREEN TO HAVE A TOURISM TAX.
Sponsor: Smith, Philip (11) Effective Date:00/00/00
CoSponsor: LR Number:1285-01
Last Action: This Bill is a Substitute - Check Primary Bill HB434
HCS HB 434, 624 & 676
Next Hearing:Hearing not scheduled
Calendar:Bill currently not on calendar
ACTIONS HEARINGS CALENDAR
BILL SUMMARIES BILL TEXT FISCAL NOTES
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Available Bill Summaries for HB624
| Perfected | Committee | Introduced |


Available Bill Text for HB624
| Introduced |

Available Fiscal Notes for HB624
| House Committee Substitute | Introduced |

BILL SUMMARIES

PERFECTED

HCS HB 434, 624, & 676 -- TOURISM TAX (Long)

This substitute allows the governing body of any city, county or
a portion thereof to impose, upon voter approval, a tourism tax
of not more than 5% on the amount charged for room rentals.
This tax will be used for the purpose of the promotion of
tourism and/or for funding a convention and visitors bureau.

This substitute also allows the governing body of any city or
county to impose, upon voter approval, a sales tax for the
promotion of tourism.  Such tax may be imposed at a rate of not
more than 2% on the receipts for the sale at retail of goods and
services.  Taxes imposed will be collected by the Department of
Revenue and a collection fee not to exceed 1% will be charged to
offset the costs of collection.  The substitute spells out the
ballot language and procedures for revenue collection and
deposits.

FISCAL NOTE:  Estimated Net Partial Cost to General Revenue Fund
of $104,616* for FY 1998, $53,417* for FY 1999, and $54,664* for
FY 2000.  *Partial effect to General Revenue Fund does not
include income from the 1% collection fee.


COMMITTEE

HCS HB 434, 624, & 676 -- TOURISM TAX

SPONSOR:  Overschmidt (Long)

COMMITTEE ACTION:  Voted "do pass" by the Committee on Tourism,
Recreation & Cultural Affairs by a vote of 15 to 1.

This substitute allows the governing body of any city or county
to impose, upon voter approval, a tourism tax of not more than
5% on the amount charged for room rentals.  This tax will be
used for the purpose of the promotion of tourism and/or for
funding a convention and visitors bureau.

This substitute also allows the governing body of any city or
county to impose, upon voter approval, a sales tax for the
promotion of tourism.  Such tax may be imposed at a rate of not
more than 2% on the receipts for the sale at retail of goods and
services.  Taxes imposed will be collected by the Department of
Revenue and a collection fee not to exceed 1% will be charged to
offset the costs of collection.  The substitute spells out the
ballot language and procedures for revenue collection and
deposits.

FISCAL NOTE:  Income to General Revenue Fund is Unknown for FY
1998, FY 1999, and FY 2000.

PROPONENTS:  Supporters say that such language is needed for the
support of tourism in Missouri.

Testifying for the bill were Representatives Smith for HB 434,
Barnett for HB 624, and Crawford for HB 676;  Joe Smith, City
Manager, Bowling Green, Missouri for HB 434.

OPPONENTS:  There was no opposition voiced to the committee.

Robert Triplett, Research Analyst


INTRODUCED

HB 434 -- Transient Guest Tax

Sponsor:  Smith

This bill allows the city of Bowling Green to establish a
transient guest tax if approved by local voters.


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Last Updated August 11, 1997 at 4:17 pm