Missouri Revised Statutes













Chapter 67

Political Subdivisions, Miscellaneous Powers

←67.1016

Section 67.1018.1

67.1020→

August 28, 2015

Transient guest tax to pay for law enforcement and promotion of tourism (Carter County).

67.1018. 1. The governing body of any county of the third

classification without a township form of government and with more than five

thousand nine hundred but fewer than six thousand inhabitants 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 not be 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 or primary election a proposal to authorize

the governing body of the county to impose a tax under this section. The tax

authorized in this section shall be in addition to the charge for the sleeping

room and all other taxes imposed by law, and fifty percent of the proceeds of

such tax shall be used by the county to fund law enforcement with the

remaining fifty percent of such proceeds to be used to fund 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 benefit of the county?



[ ] YES [ ] NO





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 second 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

tax authorized by this section shall not become effective unless and until the

question is resubmitted under this section to the qualified voters of the

county and such question is approved by a majority of the qualified voters of

the county voting on the question.



(L. 2010 H.B. 1442)







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