Missouri HB1192: Authorizes a transient guest tax for general revenue purposes in Knob Noster upon voter approval

What the bill says

To amend chapter 94, RSMo, by adding thereto one new section relating to transient guest taxes in certain cities. Section A. Chapter 94, RSMo, is amended by adding thereto one new section, to be known as section 94.451, to read as follows: 94.451. 1. As used in this section, the following terms mean: (1) "Campground", real (b) That may include temporary utility hook-ups for use by the transient guests; and (c) Where such transient guests generally use tents, recreational vehicles, or some other form of temporary shelter while on the rented premises; (2) "Transient guests", individuals who occu.

From the introduced text:

To amend chapter 94, RSMo, by adding thereto one new section relating to transient guest taxes in certain cities. Section A. Chapter 94, RSMo, is amended by adding thereto one new section, to be known as section 94.451, to read as follows: 94.451. 1. As used in this section, the following terms mean: (1) "Campground", real (b) That may include temporary utility hook-ups for use by the transient guests; and (c) Where such transient guests generally use tents, recreational vehicles, or some other form of temporary shelter while on the rented premises; (2) "Transient guests", individuals who occupy a room or rooms in a hotel or motel or a campground site for thirty-one days or less during any calendar quarter. 2. (1) The governing body of a city with more than two thousand seven hundred but fewer than three thousand inhabitants and located in a county with more than fifty thousand but fewer than sixty thousand inhabitants and with a county seat with more than seventeen thousand but fewer than twenty-one thousand inhabitants may impose a tax on the charges for all sleeping rooms or campground sites paid by the transient guests of hotels, motels, or campgrounds situated in the city or a portion thereof. (2) Such tax shall be not more than five percent per occupied room or campground …

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Sponsors

• Rodger Reedy (R, 057) · primary sponsor