Bill > HB699

This bill modifies the existing law regarding transient guest taxes for certain cities, specifically charter cities with over 100,000 population in a first-classification charter county. The bill allows these cities to impose a tax on hotel, motel, bed and breakfast, and campground room charges between 5% and 7% per occupied room per night. The tax must be approved by voter referendum and can only be implemented if a majority of voters support it. The bill adds a new provision that allows the tax proceeds to be used not only for tourism promotion but also for operating costs of a community center. The city can choose to collect the tax internally or contract with the state's director of revenue to handle collection, with the state retaining up to 1% for administrative costs. If the tax is imposed, the city can collect a 1% penalty and up to 2% monthly interest on unpaid taxes that become delinquent 30 days after the end of each quarter. The bill maintains existing provisions that allow constitutional charter cities to impose business license taxes on such lodging establishments according to their own charters and ordinances.

https://house.mo.gov/Bill.aspx?bill=HB699&year=2025&code=R