☰ Revisor of Missouri

Title VI COUNTY, TOWNSHIP AND POLITICAL SUBDIVISION GOVERNMENT

Chapter 67

< > Effective - 28 Aug 2014    bottom

  67.1367.  Transient guest tax for promotion of tourism — ballot language. (Perry County) — 1.  The governing body of any county of the third classification without a township form of government and with more than eighteen thousand but fewer than twenty thousand inhabitants and with a city of the fourth classification with more than eight thousand but fewer than nine thousand inhabitants as the county seat may impose a tax on the charges for all sleeping rooms paid by the transient guests of hotels or motels situated in the county or a portion thereof, which shall be no more than six percent per occupied room per night, except that such tax shall not become effective unless the governing body of the county submits to the voters of the county at a state general or primary election, a proposal to authorize the governing body of the county to impose a tax pursuant to this section.  The tax authorized by this section shall be in addition to the charge for the sleeping room and shall be in addition to any and all taxes imposed by law and the proceeds of such tax shall be used by the county solely for the promotion of tourism.  Such tax shall be stated separately from all other charges and taxes.

  2.  The ballot of submission for the tax authorized in this section shall be in substantially the following form:

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Shall ______ (insert the name of the county) impose a tax on the charges for all sleeping rooms paid by the transient guests of hotels and motels situated in ______ (name of county) at a rate of ______ (insert rate of percent) percent for the sole purpose of promoting tourism?
☐ YES ☐ NO

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  3.  As used in this section, "transient guests" means a person or persons who occupy a room or rooms in a hotel or motel for thirty-one days or less during any calendar quarter.

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(L. 2014 S.B. 896)


---- end of effective  28 Aug 2014 ----

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