Bill > HB171

This bill allows specific counties in Missouri to impose a transient guest tax (a tax on hotel and motel room charges) upon voter approval, with several key provisions. Specifically, the bill applies to two types of counties: those with between 5,900 and 6,000 inhabitants without a township form of government, and counties with between 15,700 and 17,600 inhabitants that have a county seat with between 2,000 and 3,000 inhabitants. If approved by voters at a state general or primary election, these counties can implement a tax of up to 5% per occupied room per night. The tax would be in addition to existing charges and taxes, and the revenue would be split equally: 50% would fund law enforcement and 50% would support tourism promotion. The tax must be clearly stated separately on hotel bills, and its implementation requires a ballot measure where voters directly approve the specific tax rate. If a majority of voters approve the tax, it would become effective on the first day of the second calendar quarter following the election, with the option to resubmit the proposal if initially rejected.

https://house.mo.gov/Bill.aspx?bill=HB171&year=2025&code=R