State Codes and Statutes
Statutes > Missouri > T07 > C094 > 94_837Transient guest tax (Canton, LaGrange, Edina, special charter cities).
94.837. 1. The governing body of any city of the fourthclassification with more than two thousand five hundred but fewer than twothousand six hundred inhabitants and located in any county of the thirdclassification without a township form of government and with more than tenthousand four hundred but fewer than ten thousand five hundred inhabitants,the governing body of any special charter city, and the governing body ofany city of the fourth classification with more than one thousand twohundred but fewer than one thousand three hundred inhabitants and locatedin any county of the third classification without a township form ofgovernment and with more than four thousand three hundred but fewer thanfour thousand four hundred inhabitants may impose a tax on the charges forall sleeping rooms paid by the transient guests of hotels or motelssituated in the city or a portion thereof, which shall not be more thanfive percent per occupied room per night, except that such tax shall notbecome effective unless the governing body of the city submits to thevoters of the city at a state general or primary election a proposal toauthorize the governing body of the city to impose a tax under thissection. The tax authorized in this section shall be in addition to thecharge for the sleeping room and all other taxes imposed by law, and theproceeds of such tax shall be used by the city solely for the promotion oftourism. Such tax shall be stated separately from all other charges andtaxes.
2. The ballot of submission for the tax authorized in this sectionshall be in substantially the following form:
Shall ..................................... (insert the name of thecity) impose a tax on the charges for all sleeping rooms paid by thetransient guests of hotels and motels situated in.................................. (name of city) at a rate of ..........(insert rate of percent) percent for the sole purpose of promoting tourism?
â ã YES â ã NO
If a majority of the votes cast on the question by the qualified votersvoting thereon are in favor of the question, then the tax shall becomeeffective on the first day of the second calendar quarter following thecalendar quarter in which the election was held. If a majority of thevotes cast on the question by the qualified voters voting thereon areopposed to the question, then the tax authorized by this section shall notbecome effective unless and until the question is resubmitted under thissection to the qualified voters of the city and such question is approvedby a majority of the qualified voters of the city voting on the question.
3. As used in this section, "transient guests" means a person orpersons who occupy a room or rooms in a hotel or motel for thirty-one daysor less during any calendar quarter.
(L. 2005 H.B. 58 merged with H.B. 186, A.L. 2007 H.B. 795 merged with S.B. 81)
