Missouri legislation · 2026 Regular Session
Missouri HB2595: Authorizes a transient guest tax for tourism purposes upon voter approval in cities of the third classification operating under the city manager form of government
Status: In committee, May 15, 2026
What the bill says
To amend chapter 94, RSMo, by adding thereto one new section relating to a city transient guest tax. Section A. Chapter 94, RSMo, is amended by adding thereto one new section, to be known as section 94.833, to read as follows: 94.833. 1. As used in this section, the following terms mean: (1) "City", a city of the third classification that operates under the city manager form of government established under chapter 78; (2) "Lodging establishment", a hotel, motel, bed and breakfast inn, or other similar establishment offering similar lodging accommodations; (3) "Lodging facility", a short-term r.
From the introduced text:
To amend chapter 94, RSMo, by adding thereto one new section relating to a city transient guest tax. Section A. Chapter 94, RSMo, is amended by adding thereto one new section, to be known as section 94.833, to read as follows: 94.833. 1. As used in this section, the following terms mean: (1) "City", a city of the third classification that operates under the city manager form of government established under chapter 78; (2) "Lodging establishment", a hotel, motel, bed and breakfast inn, or other similar establishment offering similar lodging accommodations; (3) "Lodging facility", a short-term rental of a house, condominium, campground cabin, or other similar facility offering similar lodging accommodations; (4) "Transient guests", individuals who, for thirty-one days or less during any calendar quarter, occupy a room or rooms in a lodging establishment or occupy a lodging facility. 2. (1) The governing body of a city may impose a tax on the charges for all lodging establishment sleeping rooms paid by the transient guests of lodging establishments and on the charges for all lodging facilities paid by transient guests who occupy such lodging facilities that are situated in the city or a portion thereof. (2) Such tax shall: (a) Not exceed five percent per occupied lodging establishment sleeping room per night or five percent per rental term of such …