67.1158.  Tax on transient guests in hotels and motels may be established — rate — purpose and use — ballot form, collection options, delinquency, interest and penalty — audit authorized — suits to enforce. — 1.  The governing body of a county which has established an authority under the provisions of sections 67.1150 to 67.1158 may impose a tax on the charges for all sleeping rooms paid by the transient guests of hotels or motels situated in the county, which shall be more than two percent but not more than five 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, primary, or special election, a proposal to authorize the governing body of the county to impose a tax under the provisions of 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 authority solely for funding the construction and operation of convention, visitor and sports facilities, other incidental facilities, and operation of the authority consistent with the provisions of sections 67.1150 to 67.1158.  Such tax shall be stated separately from all other charges and taxes.

  2.  The question shall be submitted in substantially the following form:

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If a majority of the votes cast on the question by the qualified voters voting thereon are in favor of the question, then the tax shall become effective on the first day of the calendar quarter following the calendar quarter in which the election was held.  If a majority of the votes cast on the question by the qualified voters voting thereon are opposed to the question, then the governing body for the county shall have no power to impose the tax authorized by this section unless and until the governing body of the county resubmits the question and such question is approved by a majority of the qualified voters voting thereon.

  3.  After the effective date of any tax authorized under the provisions of this section, the county that levied the tax may adopt one of the following provisions for the collection and administration of the tax:

  (1)  The county may adopt rules and regulations for the internal collection of such tax by the county officers usually responsible for collection and administration of county taxes;

  (2)  The county may enter into an agreement with the authority for the authority to collect such tax and perform all functions incident to the administration, collection, enforcement, and operation of such tax.  The tax authorized by this section shall be collected and reported upon such forms and under such administrative rules and regulations as may be prescribed by the authority; or

  (3)  The county may enter into an agreement with the director of revenue of the state of Missouri for the purpose of collecting the tax authorized in this section.  In the event any county enters into an agreement with the director of revenue of the state of Missouri for the collection of the tax authorized in this section, the director of revenue shall perform all functions incident to the administration, collection, enforcement and operation of such tax, and shall collect the additional tax authorized under the provisions of this section.  The tax authorized by this section shall be collected and reported upon such forms and under such administrative rules and regulations as may be prescribed by the director of revenue, and the director of revenue shall retain not less than one percent nor more than three percent for cost of collection.

  4.  If a tax is imposed by a county under this section, the tax for each calendar quarter shall be due on the first day of the next calendar quarter.  If any taxes are not paid within thirty days after the due date, the authority collecting the tax may collect, in addition to the amount of the tax due, one percent interest per month on the unpaid taxes and a penalty of two percent per month on the unpaid tax.  Any penalty or interest shall be calculated beginning on the original due date.  The authority, in its discretion, may abate a portion of the penalty to facilitate the voluntary payment of the tax.

  5.  If a tax is imposed by a county under this section, either the county or the authority shall have the power to audit the taxed facilities to ensure compliance with the tax by the facility.  During such audit, the taxed facilities shall give access to examine necessary records to ensure compliance.

  6.  Suits to enforce the collection and payment of the tax against the taxed facilities shall be filed and prosecuted only by the authority.  The authority shall be entitled to recover costs and attorney's fees incurred by the authority in collecting the tax.