Bill > HB2433

This bill amends Missouri state law to expand the list of cities and counties authorized to impose a transient guest tax, specifically adding a new category for cities with more than 4,400 but fewer than 4,900 inhabitants that serve as county seats in counties with between 30,000 and 35,000 residents. The tax, which can be imposed by the governing body of qualifying cities and counties, allows for a 2-5% tax on sleeping room charges at hotels, motels, bed and breakfast inns, campgrounds, and recreational boat docking facilities. Before implementing the tax, the local governing body must first submit the proposal to voters at a general, primary, or special election. The tax proceeds must be used exclusively for tourism promotion and must be clearly stated as a separate line item on guest bills, in addition to any existing charges and taxes. The bill notably exempts motels owned by not-for-profit organizations from the tax, and is part of a broader statute that provides specific population-based criteria for which local jurisdictions can implement such a tourism-focused transient guest tax.

https://house.mo.gov/Bill.aspx?bill=HB2433&year=2026&code=R