Bill > HB687

This bill modifies the existing law regarding transient guest taxes for charter cities with populations over 100,000 located in a first-classification charter county. The bill allows these cities to impose a tax between 5% and 7% on hotel, motel, bed and breakfast, and campground room rentals, with a new provision that the tax proceeds can now be used not only for tourism promotion but also for community center operating costs. Before implementing the tax, the city must first submit the proposed tax to voters in a general, primary, or special election. The tax, if approved, would become effective at the start of the calendar quarter following the election. The city can choose to collect the tax internally or contract with the state's director of revenue to handle collection, with the state allowed to retain up to 1% for collection costs. The bill also allows the city to impose a 1% penalty and up to 2% monthly interest on unpaid taxes that become delinquent 30 days after the end of each quarter. Additionally, the bill preserves the ability of constitutional charter cities to impose business license taxes on such lodging establishments according to their own charters or ordinances.

https://house.mo.gov/Bill.aspx?bill=HB687&year=2025&code=R