Bill > HB231

This bill authorizes the city of Harrisonville, which meets specific population criteria (between 10,000 and 11,000 inhabitants and serving as a county seat in a county with 100,000-120,000 residents), to impose a transient guest tax on hotel and motel room charges. The proposed tax would be up to 6% per occupied room per night and would be in addition to existing charges and taxes. Before implementing the tax, the city must first submit the proposal to voters in a state, municipal, general, or primary election. The ballot question would ask voters whether they approve imposing the tax, specifying the exact percentage rate. If a majority of voters approve, the tax would become effective on the first day of the second calendar quarter following the election. The bill defines "transient guests" as persons occupying a hotel or motel room for 31 days or less in a calendar quarter. If voters initially reject the tax, the city can resubmit the proposal in a subsequent election, with the tax only becoming effective upon voter approval.

https://house.mo.gov/Bill.aspx?bill=HB231&year=2025&code=R