Bill > HB1302

This bill modifies the provisions for transient guest taxes (a special tax on temporary lodging) in specific Missouri cities and counties by expanding the list of jurisdictions that can levy such taxes. The bill allows additional cities and counties meeting very precise population and classification criteria to impose a tax between 2-5% on sleeping room charges for hotels, motels, bed and breakfast inns, campgrounds, and recreational boat docking facilities. The tax can only be implemented after receiving voter approval through a ballot measure, and the revenue must be exclusively used to promote tourism. The bill significantly broadens the number of municipalities eligible to levy this tax, adding new specific categories such as cities with populations between certain thresholds, cities located in specific county classifications, and counties with particular demographic characteristics. The legislation also clarifies that these tourism-related taxes are supplemental to existing charges and taxes, must be separately stated on bills, and are intended to support local tourism promotion efforts. Additionally, the bill provides a mechanism for some counties that previously imposed hotel and motel taxes to extend those taxes to bed and breakfast inns and campground cabins without requiring a new voter referendum.

https://house.mo.gov/Bill.aspx?bill=HB1302&year=2025&code=R