Bill > HB228

This bill authorizes two specific cities in Missouri to impose a transient guest tax (a tax on hotel and motel room charges) for tourism purposes, subject to voter approval. Specifically, the bill applies to two types of cities: (1) a city with 10,000-11,000 residents that is the county seat of a county with 100,000-120,000 residents, and (2) a city with 14,000-16,000 residents that is the county seat of a county with 80,000-100,000 residents. If approved by voters, these cities can levy a tax of up to 6% on each occupied hotel or motel room per night, with the tax proceeds dedicated exclusively to tourism promotion. The tax would be clearly stated separately from other charges and would only become effective if a majority of voters approve it in a state, municipal, general, or primary election. The bill defines "transient guests" as individuals who stay in a hotel or motel for 31 days or less during a calendar quarter. If the initial voter referendum does not pass, the city can resubmit the tax proposal in subsequent elections until it receives majority approval.

https://house.mo.gov/Bill.aspx?bill=HB228&year=2025&code=R