Bill > HB1594

This bill authorizes municipalities (defined as counties, cities, towns, or villages) to impose a tax on hotel and motel room charges for transient guests (individuals staying 31 days or less in a calendar quarter), subject to specific conditions. The tax would be limited to a maximum of 5% per occupied room per night and would be collected in addition to existing charges and taxes, with the proceeds dedicated exclusively to tourism promotion. Before implementing the tax, the municipality must first obtain voter approval through a ballot measure at a state general or primary election. The ballot would clearly state the proposed tax rate and its purpose, and the tax would only become effective if a majority of voters approve. If the tax is initially rejected, the municipality can hold subsequent elections to reconsider the proposal. The bill also stipulates that municipalities already imposing a transient guest tax under another law cannot use this new authorization, preventing duplicate taxation.

https://house.mo.gov/Bill.aspx?bill=HB1594&year=2025&code=R