Bill > HB1344

This bill authorizes a transient guest tax (a tax on overnight stays in hotels, motels, bed and breakfast inns, and campgrounds) for cities and counties in Missouri that meet very specific population and classification requirements. Specifically, the bill adds a new provision for a city with between 4,400 and 4,900 inhabitants that is the county seat of a county with between 30,000 and 35,000 residents to the list of jurisdictions allowed to impose such a tax. The tax can be set between 2% and 5% per occupied room per night and must be used solely for tourism promotion. Before implementing the tax, the city or county must first submit the proposal to voters at a general, primary, or special election. The tax would be in addition to any existing charges or taxes and must be clearly stated separately on a guest's bill. Importantly, the bill includes an exemption for motels owned by non-profit organizations, ensuring that charitable lodging facilities are not subject to this additional tax.