Missouri Revised Statutes













Chapter 67

Political Subdivisions, Miscellaneous Powers

←67.1012

Section 67.1015.1

67.1016→

August 28, 2015

Transient guests of hotels and motels to pay tax to fund exposition and community center (including city of Marshall).

67.1015. 1. The governing body of any third class city with a

population of at least twelve thousand located in a county of the fourth

classification may impose a tax on the charges for all sleeping rooms paid by

the transient guests of hotels or motels situated in the city or a portion

thereof, which shall be not more than five percent per occupied room per

night, except that such tax shall not become effective unless the governing

body of the city submits to the voters of the city at a state municipal,

general or primary election, a proposal to authorize the governing body of the

city 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 city solely for building and operating an exposition and

community center. 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:



Shall (insert the name of the city) impose a tax on the charges for all

sleeping rooms paid by the transient guests of hotels and motels situated in

(name of city) at a rate of (insert rate of percent) percent for the purpose

of building and operating an exposition and community center?



[ ] YES [ ] NO



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.



4. Within ten days after a vote in favor of the adoption of a tax

authorized by this section and by the voters of any such city, the governing

body of the city shall make its order imposing the tax. The tax shall become

effective on the first day of the first calendar quarter after such order is

made, and such tax shall be collected by the department of revenue in the

same manner as prescribed in section 32.087, except as otherwise provided in

this section.



(L. 2000 S.B. 724)







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