Missouri Revised Statutes
Chapter 67
Political Subdivisions, Miscellaneous Powers
←67.1003
Section 67.1004.1
67.1005→
August 28, 2015
Transient guest tax for certain counties, amount--issue submitted to voters, ballot language (includes Platte County).
67.1004. 1. The governing body of any noncharter county of the first
classification with a population of less than seventy-five thousand and
containing part of a city with a population of more than four hundred and
thirty thousand 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 not more than one quarter of one 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:
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
3. As used in this section, "transient guests" means a person or persons
who occupy room or rooms in a hotel or motel for thirty-one days or less
during any calendar quarter.
(L. 1999 H.B. 139 § 2)
Effective 7-13-99
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