Missouri Revised Statutes
Chapter 67
Political Subdivisions, Miscellaneous Powers
←67.1352
Section 67.1360.1
67.1361→
August 28, 2015
Transient guests to pay tax for funding the promotion of tourism, certain cities and counties, vote required.
67.1360. 1. The governing body of the following cities and counties
may impose a tax as provided in this section:
(1) A city with a population of more than seven thousand and less
than seven thousand five hundred;
(2) A county with a population of over nine thousand six hundred and
less than twelve thousand which has a total assessed valuation of at least
sixty-three million dollars, if the county submits the issue to the voters
of such county prior to January 1, 2003;
(3) A third class city which is the county seat of a county of the
third classification without a township form of government with a
population of at least twenty-five thousand but not more than thirty
thousand inhabitants;
(4) Any fourth class city having, according to the last federal
decennial census, a population of more than one thousand eight hundred
fifty inhabitants but less than one thousand nine hundred fifty inhabitants
in a county of the first classification with a charter form of government
and having a population of greater than six hundred thousand but less than
nine hundred thousand inhabitants;
(5) Any city having a population of more than three thousand but less
than eight thousand inhabitants in a county of the fourth classification
having a population of greater than forty-eight thousand inhabitants;
(6) Any city having a population of less than two hundred fifty
inhabitants in a county of the fourth classification having a population of
greater than forty-eight thousand inhabitants;
(7) Any fourth class city having a population of more than two
thousand five hundred but less than three thousand inhabitants in a county
of the third classification having a population of more than twenty-five
thousand but less than twenty-seven thousand inhabitants;
(8) Any third class city with a population of more than three
thousand two hundred but less than three thousand three hundred located in
a county of the third classification having a population of more than
thirty-five thousand but less than thirty-six thousand;
(9) Any county of the second classification without a township form
of government and a population of less than thirty thousand;
(10) Any city of the fourth class in a county of the second
classification without a township form of government and a population of
less than thirty thousand;
(11) Any county of the third classification with a township form of
government and a population of at least twenty-eight thousand but not more
than thirty thousand;
(12) Any city of the fourth class with a population of more than one
thousand eight hundred but less than two thousand in a county of the third
classification with a township form of government and a population of at
least twenty-eight thousand but not more than thirty thousand;
(13) Any city of the third class with a population of more than seven
thousand two hundred but less than seven thousand five hundred within a
county of the third classification with a population of more than
twenty-one thousand but less than twenty-three thousand;
(14) Any fourth class city having a population of more than two
thousand eight hundred but less than three thousand one hundred inhabitants
in a county of the third classification with a township form of government
having a population of more than eight thousand four hundred but less than
nine thousand inhabitants;
(15) Any fourth class city with a population of more than four
hundred seventy but less than five hundred twenty inhabitants located in a
county of the third classification with a population of more than fifteen
thousand nine hundred but less than sixteen thousand inhabitants;
(16) Any third class city with a population of more than three
thousand eight hundred but less than four thousand inhabitants located in a
county of the third classification with a population of more than fifteen
thousand nine hundred but less than sixteen thousand inhabitants;
(17) Any fourth class city with a population of more than four
thousand three hundred but less than four thousand five hundred inhabitants
located in a county of the third classification without a township form of
government with a population greater than sixteen thousand but less than
sixteen thousand two hundred inhabitants;
(18) Any fourth class city with a population of more than two
thousand four hundred but less than two thousand six hundred inhabitants
located in a county of the first classification without a charter form of
government with a population of more than fifty-five thousand but less than
sixty thousand inhabitants;
(19) Any fourth class city with a population of more than two
thousand five hundred but less than two thousand six hundred inhabitants
located in a county of the third classification with a population of more
than nineteen thousand one hundred but less than nineteen thousand two
hundred inhabitants;
(20) Any county of the third classification without a township form
of government with a population greater than sixteen thousand but less than
sixteen thousand two hundred inhabitants;
(21) Any county of the second classification with a population of
more than forty-four thousand but less than fifty thousand inhabitants;
(22) Any third class city with a population of more than nine
thousand five hundred but less than nine thousand seven hundred inhabitants
located in a county of the first classification without a charter form of
government and with a population of more than one hundred ninety-eight
thousand but less than one hundred ninety-eight thousand two hundred
inhabitants;
(23) Any city of the fourth classification with more than five
thousand two hundred but less than five thousand three hundred inhabitants
located in a county of the third classification without a township form of
government and with more than twenty-four thousand five hundred but less
than twenty-four thousand six hundred inhabitants;
(24) Any third class city with a population of more than nineteen
thousand nine hundred but less than twenty thousand in a county of the
first classification without a charter form of government and with a
population of more than one hundred ninety-eight thousand but less than one
hundred ninety-eight thousand two hundred inhabitants;
(25) Any city of the fourth classification with more than two
thousand six hundred but less than two thousand seven hundred inhabitants
located in any county of the third classification without a township form
of government and with more than fifteen thousand three hundred but less
than fifteen thousand four hundred inhabitants;
(26) Any county of the third classification without a township form
of government and with more than fourteen thousand nine hundred but less
than fifteen thousand inhabitants;
(27) Any city of the fourth classification with more than five
thousand four hundred but fewer than five thousand five hundred inhabitants
and located in more than one county;
(28) Any city of the fourth classification with more than six
thousand three hundred but fewer than six thousand five hundred inhabitants
and located in more than one county through the creation of a tourism
district which may include, in addition to the geographic area of such
city, the area encompassed by the portion of the school district, located
within a county of the first classification with more than ninety-three
thousand eight hundred but fewer than ninety-three thousand nine hundred
inhabitants, having an average daily attendance for school year 2005-06
between one thousand eight hundred and one thousand nine hundred;
(29) Any city of the fourth classification with more than seven
thousand seven hundred but less than seven thousand eight hundred
inhabitants located in a county of the first classification with more than
ninety-three thousand eight hundred but less than ninety-three thousand
nine hundred inhabitants;
(30) Any city of the fourth classification with more than two
thousand nine hundred but less than three thousand inhabitants located in a
county of the first classification with more than seventy-three thousand
seven hundred but less than seventy-three thousand eight hundred
inhabitants;
(31) Any city of the third classification with more than nine
thousand three hundred but less than nine thousand four hundred
inhabitants;
(32) Any city of the fourth classification with more than three
thousand eight hundred but fewer than three thousand nine hundred
inhabitants and located in any county of the first classification with more
than thirty-nine thousand seven hundred but fewer than thirty-nine thousand
eight hundred inhabitants;
(33) Any city of the fourth classification with more than one
thousand eight hundred but fewer than one thousand nine hundred inhabitants
and located in any county of the first classification with more than one
hundred thirty-five thousand four hundred but fewer than one hundred
thirty-five thousand five hundred inhabitants;
(34) Any county of the third classification without a township form
of government and with more than twelve thousand one hundred but fewer than
twelve thousand two hundred inhabitants;
(35) Any city of the fourth classification with more than three
thousand eight hundred but fewer than four thousand inhabitants and located
in more than one county; provided, however, that motels owned by
not-for-profit organizations are exempt; or
(36) Any city of the fourth classification with more than five
thousand but fewer than five thousand five hundred inhabitants and located
in any county with a charter form of government and with more than two
hundred thousand but fewer than three hundred fifty thousand inhabitants.
2. The governing body of any city or county listed in subsection 1 of
this section may impose a tax on the charges for all sleeping rooms paid by
the transient guests of hotels, motels, bed and breakfast inns and
campgrounds and any docking facility which rents slips to recreational
boats which are used by transients for sleeping, which shall be at least
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 city or county submits to the voters of the city or county at a
state general, primary or special election, a proposal to authorize the
governing body of the city or county to impose a tax pursuant to the
provisions of this section and section 67.1362. The tax authorized by this
section and section 67.1362 shall be in addition to any charge paid to the
owner or operator 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 or county solely
for funding the promotion of tourism. Such tax shall be stated separately
from all other charges and taxes.
(L. 1997 2d Ex. Sess. H.B. 3, A.L. 1999 H.B. 518 merged with S.B. 240,
et al., A.L. 2000 H.B. 1659 merged with S.B. 724, A.L. 2001 H.B.
242 merged with S.B. 323 & 230, A.L. 2002 H.B. 1041, A.L. 2003
S.B. 228, A.L. 2004 H.B. 795, et al. merged with S.B. 758, A.L.
2007 H.B. 205 merged with H.B. 795 merged with S.B. 22 merged
with S.B. 30 merged with S.B. 81, A.L. 2010 H.B. 1442 merged with
S.B. 644, A.L. 2012 H.B. 1504)
*Section includes Arnold, Ashland, Bethany, Bloomfield, Bonne Terre,
Boonville, Caruthersville, Clarksville, Cuba, Dent County,
Desloge, Festus, Grain Valley, Hermann, Hollister, Howard County,
Leadington, Lebanon, Louisiana, Montgomery County, New Madrid
County and fourth class cities therein, Newton County, Park
Hills, Parkville, Pevely, St. James, Stoddard County, Sugar
Creek, Sullivan and Warrenton.
2010
2007
2004
2003
2002
2001
2000
2000
2010
67.1360. 1. The governing body of the following cities and counties
may impose a tax as provided in this section:
(1) A city with a population of more than seven thousand and less
than seven thousand five hundred;
(2) A county with a population of over nine thousand six hundred and
less than twelve thousand which has a total assessed valuation of at least
sixty-three million dollars, if the county submits the issue to the voters
of such county prior to January 1, 2003;
(3) A third class city which is the county seat of a county of the
third classification without a township form of government with a
population of at least twenty-five thousand but not more than thirty
thousand inhabitants;
(4) Any fourth class city having, according to the last federal
decennial census, a population of more than one thousand eight hundred
fifty inhabitants but less than one thousand nine hundred fifty inhabitants
in a county of the first classification with a charter form of government
and having a population of greater than six hundred thousand but less than
nine hundred thousand inhabitants;
(5) Any city having a population of more than three thousand but less
than eight thousand inhabitants in a county of the fourth classification
having a population of greater than forty-eight thousand inhabitants;
(6) Any city having a population of less than two hundred fifty
inhabitants in a county of the fourth classification having a population of
greater than forty-eight thousand inhabitants;
(7) Any fourth class city having a population of more than two
thousand five hundred but less than three thousand inhabitants in a county
of the third classification having a population of more than twenty-five
thousand but less than twenty-seven thousand inhabitants;
(8) Any third class city with a population of more than three
thousand two hundred but less than three thousand three hundred located in
a county of the third classification having a population of more than
thirty-five thousand but less than thirty-six thousand;
(9) Any county of the second classification without a township form
of government and a population of less than thirty thousand;
(10) Any city of the fourth class in a county of the second
classification without a township form of government and a population of
less than thirty thousand;
(11) Any county of the third classification with a township form of
government and a population of at least twenty-eight thousand but not more
than thirty thousand;
(12) Any city of the fourth class with a population of more than one
thousand eight hundred but less than two thousand in a county of the third
classification with a township form of government and a population of at
least twenty-eight thousand but not more than thirty thousand;
(13) Any city of the third class with a population of more than seven
thousand two hundred but less than seven thousand five hundred within a
county of the third classification with a population of more than
twenty-one thousand but less than twenty-three thousand;
(14) Any fourth class city having a population of more than two
thousand eight hundred but less than three thousand one hundred inhabitants
in a county of the third classification with a township form of government
having a population of more than eight thousand four hundred but less than
nine thousand inhabitants;
(15) Any fourth class city with a population of more than four
hundred seventy but less than five hundred twenty inhabitants located in a
county of the third classification with a population of more than fifteen
thousand nine hundred but less than sixteen thousand inhabitants;
(16) Any third class city with a population of more than three
thousand eight hundred but less than four thousand inhabitants located in a
county of the third classification with a population of more than fifteen
thousand nine hundred but less than sixteen thousand inhabitants;
(17) Any fourth class city with a population of more than four
thousand three hundred but less than four thousand five hundred inhabitants
located in a county of the third classification without a township form of
government with a population greater than sixteen thousand but less than
sixteen thousand two hundred inhabitants;
(18) Any fourth class city with a population of more than two
thousand four hundred but less than two thousand six hundred inhabitants
located in a county of the first classification without a charter form of
government with a population of more than fifty-five thousand but less than
sixty thousand inhabitants;
(19) Any fourth class city with a population of more than two
thousand five hundred but less than two thousand six hundred inhabitants
located in a county of the third classification with a population of more
than nineteen thousand one hundred but less than nineteen thousand two
hundred inhabitants;
(20) Any county of the third classification without a township form
of government with a population greater than sixteen thousand but less than
sixteen thousand two hundred inhabitants;
(21) Any county of the second classification with a population of
more than forty-four thousand but less than fifty thousand inhabitants;
(22) Any third class city with a population of more than nine
thousand five hundred but less than nine thousand seven hundred inhabitants
located in a county of the first classification without a charter form of
government and with a population of more than one hundred ninety-eight
thousand but less than one hundred ninety-eight thousand two hundred
inhabitants;
(23) Any city of the fourth classification with more than five
thousand two hundred but less than five thousand three hundred inhabitants
located in a county of the third classification without a township form of
government and with more than twenty-four thousand five hundred but less
than twenty-four thousand six hundred inhabitants;
(24) Any third class city with a population of more than nineteen
thousand nine hundred but less than twenty thousand in a county of the
first classification without a charter form of government and with a
population of more than one hundred ninety-eight thousand but less than one
hundred ninety-eight thousand two hundred inhabitants;
(25) Any city of the fourth classification with more than two
thousand six hundred but less than two thousand seven hundred inhabitants
located in any county of the third classification without a township form
of government and with more than fifteen thousand three hundred but less
than fifteen thousand four hundred inhabitants;
(26) Any county of the third classification without a township form
of government and with more than fourteen thousand nine hundred but less
than fifteen thousand inhabitants;
(27) Any city of the fourth classification with more than five
thousand four hundred but fewer than five thousand five hundred inhabitants
and located in more than one county;
(28) Any city of the fourth classification with more than six
thousand three hundred but fewer than six thousand five hundred inhabitants
and located in more than one county through the creation of a tourism
district which may include, in addition to the geographic area of such
city, the area encompassed by the portion of the school district, located
within a county of the first classification with more than ninety-three
thousand eight hundred but fewer than ninety-three thousand nine hundred
inhabitants, having an average daily attendance for school year 2005-06
between one thousand eight hundred and one thousand nine hundred;
(29) Any city of the fourth classification with more than seven
thousand seven hundred but less than seven thousand eight hundred
inhabitants located in a county of the first classification with more than
ninety-three thousand eight hundred but less than ninety-three thousand
nine hundred inhabitants;
(30) Any city of the fourth classification with more than two
thousand nine hundred but less than three thousand inhabitants located in a
county of the first classification with more than seventy-three thousand
seven hundred but less than seventy-three thousand eight hundred
inhabitants;
(31) Any city of the third classification with more than nine
thousand three hundred but less than nine thousand four hundred
inhabitants;
(32) Any city of the fourth classification with more than three
thousand eight hundred but fewer than three thousand nine hundred
inhabitants and located in any county of the first classification with more
than thirty-nine thousand seven hundred but fewer than thirty-nine thousand
eight hundred inhabitants;
(33) Any city of the fourth classification with more than one
thousand eight hundred but fewer than one thousand nine hundred inhabitants
and located in any county of the first classification with more than one
hundred thirty-five thousand four hundred but fewer than one hundred
thirty-five thousand five hundred inhabitants;
(34) Any county of the third classification without a township form
of government and with more than twelve thousand one hundred but fewer than
twelve thousand two hundred inhabitants; or
(35) Any city of the fourth classification with more than three
thousand eight hundred but fewer than four thousand inhabitants and located
in more than one county; provided, however, that motels owned by
not-for-profit organizations are exempt.
2. The governing body of any city or county listed in subsection 1 of
this section may impose a tax on the charges for all sleeping rooms paid by
the transient guests of hotels, motels, bed and breakfast inns and
campgrounds and any docking facility which rents slips to recreational
boats which are used by transients for sleeping, which shall be at least
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 city or county submits to the voters of the city or county at a
state general, primary or special election, a proposal to authorize the
governing body of the city or county to impose a tax pursuant to the
provisions of this section and section 67.1362. The tax authorized by this
section and section 67.1362 shall be in addition to any charge paid to the
owner or operator 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 or county solely
for funding the promotion of tourism. Such tax shall be stated separately
from all other charges and taxes.
2007
67.1360. The governing body of:
(1) A city with a population of more than seven thousand and less
than seven thousand five hundred;
(2) A county with a population of over nine thousand six hundred and
less than twelve thousand which has a total assessed valuation of at least
sixty-three million dollars, if the county submits the issue to the voters
of such county prior to January 1, 2003;
(3) A third class city which is the county seat of a county of the
third classification without a township form of government with a
population of at least twenty-five thousand but not more than thirty
thousand inhabitants;
(4) Any fourth class city having, according to the last federal
decennial census, a population of more than one thousand eight hundred
fifty inhabitants but less than one thousand nine hundred fifty inhabitants
in a county of the first classification with a charter form of government
and having a population of greater than six hundred thousand but less than
nine hundred thousand inhabitants;
(5) Any city having a population of more than three thousand but less
than eight thousand inhabitants in a county of the fourth classification
having a population of greater than forty-eight thousand inhabitants;
(6) Any city having a population of less than two hundred fifty
inhabitants in a county of the fourth classification having a population of
greater than forty-eight thousand inhabitants;
(7) Any fourth class city having a population of more than two
thousand five hundred but less than three thousand inhabitants in a county
of the third classification having a population of more than twenty-five
thousand but less than twenty-seven thousand inhabitants;
(8) Any third class city with a population of more than three
thousand two hundred but less than three thousand three hundred located in
a county of the third classification having a population of more than
thirty-five thousand but less than thirty-six thousand;
(9) Any county of the second classification without a township form
of government and a population of less than thirty thousand;
(10) Any city of the fourth class in a county of the second
classification without a township form of government and a population of
less than thirty thousand;
(11) Any county of the third classification with a township form of
government and a population of at least twenty-eight thousand but not more
than thirty thousand;
(12) Any city of the fourth class with a population of more than one
thousand eight hundred but less than two thousand in a county of the third
classification with a township form of government and a population of at
least twenty-eight thousand but not more than thirty thousand;
(13) Any city of the third class with a population of more than seven
thousand two hundred but less than seven thousand five hundred within a
county of the third classification with a population of more than
twenty-one thousand but less than twenty-three thousand;
(14) Any fourth class city having a population of more than two
thousand eight hundred but less than three thousand one hundred inhabitants
in a county of the third classification with a township form of government
having a population of more than eight thousand four hundred but less than
nine thousand inhabitants;
(15) Any fourth class city with a population of more than four
hundred seventy but less than five hundred twenty inhabitants located in a
county of the third classification with a population of more than fifteen
thousand nine hundred but less than sixteen thousand inhabitants;
(16) Any third class city with a population of more than three
thousand eight hundred but less than four thousand inhabitants located in a
county of the third classification with a population of more than fifteen
thousand nine hundred but less than sixteen thousand inhabitants;
(17) Any fourth class city with a population of more than four
thousand three hundred but less than four thousand five hundred inhabitants
located in a county of the third classification without a township form of
government with a population greater than sixteen thousand but less than
sixteen thousand two hundred inhabitants;
(18) Any fourth class city with a population of more than two
thousand four hundred but less than two thousand six hundred inhabitants
located in a county of the first classification without a charter form of
government with a population of more than fifty-five thousand but less than
sixty thousand inhabitants;
(19) Any fourth class city with a population of more than two
thousand five hundred but less than two thousand six hundred inhabitants
located in a county of the third classification with a population of more
than nineteen thousand one hundred but less than nineteen thousand two
hundred inhabitants;
(20) Any county of the third classification without a township form
of government with a population greater than sixteen thousand but less than
sixteen thousand two hundred inhabitants;
(21) Any county of the second classification with a population of
more than forty-four thousand but less than fifty thousand inhabitants;
(22) Any third class city with a population of more than nine
thousand five hundred but less than nine thousand seven hundred inhabitants
located in a county of the first classification without a charter form of
government and with a population of more than one hundred ninety-eight
thousand but less than one hundred ninety-eight thousand two hundred
inhabitants;
(23) Any city of the fourth classification with more than five
thousand two hundred but less than five thousand three hundred inhabitants
located in a county of the third classification without a township form of
government and with more than twenty-four thousand five hundred but less
than twenty-four thousand six hundred inhabitants;
(24) Any third class city with a population of more than nineteen
thousand nine hundred but less than twenty thousand in a county of the
first classification without a charter form of government and with a
population of more than one hundred ninety-eight thousand but less than one
hundred ninety-eight thousand two hundred inhabitants;
(25) Any city of the fourth classification with more than two
thousand six hundred but less than two thousand seven hundred inhabitants
located in any county of the third classification without a township form
of government and with more than fifteen thousand three hundred but less
than fifteen thousand four hundred inhabitants;
(26) Any county of the third classification without a township form
of government and with more than fourteen thousand nine hundred but less
than fifteen thousand inhabitants;
(27) Any city of the fourth classification with more than five
thousand four hundred but fewer than five thousand five hundred inhabitants
and located in more than one county;
(28) Any city of the fourth classification with more than six
thousand three hundred but fewer than six thousand five hundred inhabitants
and located in more than one county through the creation of a tourism
district which may include, in addition to the geographic area of such
city, the area encompassed by the portion of the school district, located
within a county of the first classification with more than ninety-three
thousand eight hundred but fewer than ninety-three thousand nine hundred
inhabitants, having an average daily attendance for school year 2005-06
between one thousand eight hundred and one thousand nine hundred **;
(29) Any city of the fourth classification with more than seven
thousand seven hundred but less than seven thousand eight hundred
inhabitants located in a county of the first classification with more than
ninety-three thousand eight hundred but less than ninety-three thousand
nine hundred inhabitants;
(30) Any city of the fourth classification with more than two
thousand nine hundred but less than three thousand inhabitants located in a
county of the first classification with more than seventy-three thousand
seven hundred but less than seventy-three thousand eight hundred
inhabitants;
(31) Any city of the third classification with more than nine
thousand three hundred but less than nine thousand four hundred
inhabitants; or
(32) Any city of the fourth classification with more than three
thousand eight hundred but fewer than three thousand nine hundred
inhabitants and located in any county of the first classification with more
than thirty-nine thousand seven hundred but fewer than thirty-nine thousand
eight hundred inhabitants;
may impose a tax on the charges for all sleeping rooms paid by the
transient guests of hotels, motels, bed and breakfast inns and campgrounds
and any docking facility which rents slips to recreational boats which are
used by transients for sleeping, which shall be at least 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 city or
county submits to the voters of the city or county at a state general,
primary or special election, a proposal to authorize the governing body of
the city or county to impose a tax pursuant to the provisions of this
section and section 67.1362. The tax authorized by this section and
section 67.1362 shall be in addition to any charge paid to the owner or
operator 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 or county solely for
funding the promotion of tourism. Such tax shall be stated separately from
all other charges and taxes.
2004
67.1360. The governing body of:
(1) A city with a population of more than seven thousand and less
than seven thousand five hundred;
(2) A county with a population of over nine thousand six hundred and
less than twelve thousand which has a total assessed valuation of at least
sixty-three million dollars, if the county submits the issue to the voters
of such county prior to January 1, 2003;
(3) A third class city which is the county seat of a county of the
third classification without a township form of government with a
population of at least twenty-five thousand but not more than thirty
thousand inhabitants;
(4) Any fourth class city having, according to the last federal
decennial census, a population of more than one thousand eight hundred
fifty inhabitants but less than one thousand nine hundred fifty inhabitants
in a county of the first classification with a charter form of government
and having a population of greater than six hundred thousand but less than
nine hundred thousand inhabitants;
(5) Any city having a population of more than three thousand but less
than eight thousand inhabitants in a county of the fourth classification
having a population of greater than forty-eight thousand inhabitants;
(6) Any city having a population of less than two hundred fifty
inhabitants in a county of the fourth classification having a population of
greater than forty-eight thousand inhabitants;
(7) Any fourth class city having a population of more than two
thousand five hundred but less than three thousand inhabitants in a county
of the third classification having a population of more than twenty-five
thousand but less than twenty-seven thousand inhabitants;
(8) Any third class city with a population of more than three
thousand two hundred but less than three thousand three hundred located in
a county of the third classification having a population of more than
thirty-five thousand but less than thirty-six thousand;
(9) Any county of the second classification without a township form
of government and a population of less than thirty thousand;
(10) Any city of the fourth class in a county of the second
classification without a township form of government and a population of
less than thirty thousand;
(11) Any county of the third classification with a township form of
government and a population of at least twenty-eight thousand but not more
than thirty thousand;
(12) Any city of the fourth class with a population of more than one
thousand eight hundred but less than two thousand in a county of the third
classification with a township form of government and a population of at
least twenty-eight thousand but not more than thirty thousand;
(13) Any city of the third class with a population of more than seven
thousand two hundred but less than seven thousand five hundred within a
county of the third classification with a population of more than
twenty-one thousand but less than twenty-three thousand;
(14) Any fourth class city having a population of more than two
thousand eight hundred but less than three thousand one hundred inhabitants
in a county of the third classification with a township form of government
having a population of more than eight thousand four hundred but less than
nine thousand inhabitants;
(15) Any fourth class city with a population of more than four
hundred seventy but less than five hundred twenty inhabitants located in a
county of the third classification with a population of more than fifteen
thousand nine hundred but less than sixteen thousand inhabitants;
(16) Any third class city with a population of more than three
thousand eight hundred but less than four thousand inhabitants located in a
county of the third classification with a population of more than fifteen
thousand nine hundred but less than sixteen thousand inhabitants;
(17) Any fourth class city with a population of more than four
thousand three hundred but less than four thousand five hundred inhabitants
located in a county of the third classification without a township form of
government with a population greater than sixteen thousand but less than
sixteen thousand two hundred inhabitants;
(18) Any fourth class city with a population of more than two
thousand four hundred but less than two thousand six hundred inhabitants
located in a county of the first classification without a charter form of
government with a population of more than fifty-five thousand but less than
sixty thousand inhabitants;
(19) Any fourth class city with a population of more than two
thousand five hundred but less than two thousand six hundred inhabitants
located in a county of the third classification with a population of more
than nineteen thousand one hundred but less than nineteen thousand two
hundred inhabitants;
(20) Any county of the third classification without a township form
of government with a population greater than sixteen thousand but less than
sixteen thousand two hundred inhabitants;
(21) Any county of the second classification with a population of
more than forty-four thousand but less than fifty thousand inhabitants;
(22) Any third class city with a population of more than nine
thousand five hundred but less than nine thousand seven hundred inhabitants
located in a county of the first classification without a charter form of
government and with a population of more than one hundred ninety-eight
thousand but less than one hundred ninety-eight thousand two hundred
inhabitants;
(23) Any city of the fourth classification with more than five
thousand two hundred but less than five thousand three hundred inhabitants
located in a county of the third classification without a township form of
government and with more than twenty-four thousand five hundred but less
than twenty-four thousand six hundred inhabitants;
(24) Any third class city with a population of more than nineteen
thousand nine hundred but less than twenty thousand in a county of the
first classification without a charter form of government and with a
population of more than one hundred ninety-eight thousand but less than one
hundred ninety-eight thousand two hundred inhabitants;
(25) Any city of the fourth classification with more than two
thousand six hundred but less than two thousand seven hundred inhabitants
located in any county of the third classification without a township form
of government and with more than fifteen thousand three hundred but less
than fifteen thousand four hundred inhabitants;
(26) Any county of the third classification without a township form
of government and with more than fourteen thousand nine hundred but less
than fifteen thousand inhabitants;
(27) Any city of the fourth classification with more than five
thousand four hundred but fewer than five thousand five hundred inhabitants
and located in more than one county;
(28) Any city of the fourth classification with more than six
thousand three hundred but fewer than six thousand five hundred inhabitants
and located in more than one county;
(29) Any city of the fourth classification with more than seven
thousand seven hundred but less than seven thousand eight hundred
inhabitants located in a county of the first classification with more than
ninety-three thousand eight hundred but less than ninety-three thousand
nine hundred inhabitants;
(30) Any city of the fourth classification with more than two
thousand nine hundred but less than three thousand inhabitants located in a
county of the first classification with more than seventy-three thousand
seven hundred but less than seventy-three thousand eight hundred
inhabitants; or
(31) Any city of the third classification with more than nine
thousand three hundred but less than nine thousand four hundred
inhabitants;
may impose a tax on the charges for all sleeping rooms paid by the
transient guests of hotels, motels, bed and breakfast inns and campgrounds
and any docking facility which rents slips to recreational boats which are
used by transients for sleeping, which shall be at least 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 city or
county submits to the voters of the city or county at a state general,
primary or special election, a proposal to authorize the governing body of
the city or county to impose a tax pursuant to the provisions of this
section and section 67.1362. The tax authorized by this section and
section 67.1362 shall be in addition to any charge paid to the owner or
operator 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 or county solely for
funding the promotion of tourism. Such tax shall be stated separately from
all other charges and taxes.
2003
67.1360. The governing body of:
(1) A city with a population of more than seven thousand and less
than seven thousand five hundred;
(2) A county with a population of over nine thousand six hundred and
less than twelve thousand which has a total assessed valuation of at least
sixty-three million dollars, if the county submits the issue to the voters
of such county prior to January 1, 2003;
(3) A third class city which is the county seat of a county of the
third classification without a township form of government with a
population of at least twenty-five thousand but not more than thirty
thousand inhabitants;
(4) Any fourth class city having, according to the last federal
decennial census, a population of more than one thousand eight hundred
fifty inhabitants but less than one thousand nine hundred fifty inhabitants
in a county of the first classification with a charter form of government
and having a population of greater than six hundred thousand but less than
nine hundred thousand inhabitants;
(5) Any city having a population of more than three thousand but less
than eight thousand inhabitants in a county of the fourth classification
having a population of greater than forty-eight thousand inhabitants;
(6) Any city having a population of less than two hundred fifty
inhabitants in a county of the fourth classification having a population of
greater than forty-eight thousand inhabitants;
(7) Any fourth class city having a population of more than two
thousand five hundred but less than three thousand inhabitants in a county
of the third classification having a population of more than twenty-five
thousand but less than twenty-seven thousand inhabitants;
(8) Any third class city with a population of more than three
thousand two hundred but less than three thousand three hundred located in
a county of the third classification having a population of more than
thirty-five thousand but less than thirty-six thousand;
(9) Any county of the second classification without a township form
of government and a population of less than thirty thousand;
(10) Any city of the fourth class in a county of the second
classification without a township form of government and a population of
less than thirty thousand;
(11) Any county of the third classification with a township form of
government and a population of at least twenty-eight thousand but not more
than thirty thousand;
(12) Any city of the fourth class with a population of more than one
thousand eight hundred but less than two thousand in a county of the third
classification with a township form of government and a population of at
least twenty-eight thousand but not more than thirty thousand;
(13) Any city of the third class with a population of more than seven
thousand two hundred but less than seven thousand five hundred within a
county of the third classification with a population of more than
twenty-one thousand but less than twenty-three thousand;
(14) Any fourth class city having a population of more than two
thousand eight hundred but less than three thousand one hundred inhabitants
in a county of the third classification with a township form of government
having a population of more than eight thousand four hundred but less than
nine thousand inhabitants;
(15) Any fourth class city with a population of more than four
hundred seventy but less than five hundred twenty inhabitants located in a
county of the third classification with a population of more than fifteen
thousand nine hundred but less than sixteen thousand inhabitants;
(16) Any third class city with a population of more than three
thousand eight hundred but less than four thousand inhabitants located in a
county of the third classification with a population of more than fifteen
thousand nine hundred but less than sixteen thousand inhabitants;
(17) Any fourth class city with a population of more than four
thousand three hundred but less than four thousand five hundred inhabitants
located in a county of the third classification without a township form of
government with a population greater than sixteen thousand but less than
sixteen thousand two hundred inhabitants;
(18) Any fourth class city with a population of more than two
thousand four hundred but less than two thousand six hundred inhabitants
located in a county of the first classification without a charter form of
government with a population of more than fifty-five thousand but less than
sixty thousand inhabitants;
(19) Any fourth class city with a population of more than two
thousand five hundred but less than two thousand six hundred inhabitants
located in a county of the third classification with a population of more
than nineteen thousand one hundred but less than nineteen thousand two
hundred inhabitants;
(20) Any county of the third classification without a township form
of government with a population greater than sixteen thousand but less than
sixteen thousand two hundred inhabitants;
(21) Any county of the second classification with a population of
more than forty-four thousand but less than fifty thousand inhabitants;
(22) Any third class city with a population of more than nine
thousand five hundred but less than nine thousand seven hundred inhabitants
located in a county of the first classification without a charter form of
government and with a population of more than one hundred ninety-eight
thousand but less than one hundred ninety-eight thousand two hundred
inhabitants;
(23) Any city of the fourth classification with more than five
thousand two hundred but less than five thousand three hundred inhabitants
located in a county of the third classification without a township form of
government and with more than twenty-four thousand five hundred but less
than twenty-four thousand six hundred inhabitants; or
(24) Any third class city with a population of more than nineteen
thousand nine hundred but less than twenty thousand in a county of the
first classification without a charter form of government and with a
population of more than one hundred ninety-eight thousand but less than one
hundred ninety-eight thousand two hundred inhabitants;
may impose a tax on the charges for all sleeping rooms paid by the
transient guests of hotels, motels, bed and breakfast inns and campgrounds
and any docking facility which rents slips to recreational boats which are
used by transients for sleeping, which shall be at least 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 city or
county submits to the voters of the city or county at a state general,
primary or special election, a proposal to authorize the governing body of
the city or county to impose a tax pursuant to the provisions of this
section and section 67.1362. The tax authorized by this section and
section 67.1362 shall be in addition to any charge paid to the owner or
operator 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 or county solely for
funding the promotion of tourism. Such tax shall be stated separately from
all other charges and taxes.
2002
67.1360. The governing body of:
(1) A city with a population of more than seven thousand and less
than seven thousand five hundred;
(2) A county with a population of over nine thousand six hundred and
less than twelve thousand which has a total assessed valuation of at least
sixty-three million dollars, if the county submits the issue to the voters
of such county prior to January 1, 2003;
(3) A third class city which is the county seat of a county of the
third classification without a township form of government with a
population of at least twenty-five thousand but not more than thirty
thousand inhabitants;
(4) Any fourth class city having, according to the last federal
decennial census, a population of more than one thousand eight hundred
fifty inhabitants but less than one thousand nine hundred fifty inhabitants
in a county of the first classification with a charter form of government
and having a population of greater than six hundred thousand but less than
nine hundred thousand inhabitants;
(5) Any city having a population of more than three thousand but less
than eight thousand inhabitants in a county of the fourth classification
having a population of greater than forty-eight thousand inhabitants;
(6) Any city having a population of less than two hundred fifty
inhabitants in a county of the fourth classification having a population of
greater than forty-eight thousand inhabitants;
(7) Any fourth class city having a population of more than two
thousand five hundred but less than three thousand inhabitants in a county
of the third classification having a population of more than twenty-five
thousand but less than twenty-seven thousand inhabitants;
(8) Any third class city with a population of more than three
thousand two hundred but less than three thousand three hundred located in
a county of the third classification having a population of more than
thirty-five thousand but less than thirty-six thousand;
(9) Any county of the second classification without a township form
of government and a population of less than thirty thousand;
(10) Any city of the fourth class in a county of the second
classification without a township form of government and a population of
less than thirty thousand;
(11) Any county of the third classification with a township form of
government and a population of at least twenty-eight thousand but not more
than thirty thousand;
(12) Any city of the fourth class with a population of more than one
thousand eight hundred but less than two thousand in a county of the third
classification with a township form of government and a population of at
least twenty-eight thousand but not more than thirty thousand;
(13) Any city of the third class with a population of more than seven
thousand two hundred but less than seven thousand five hundred within a
county of the third classification with a population of more than
twenty-one thousand but less than twenty-three thousand;
(14) Any fourth class city having a population of more than two
thousand eight hundred but less than three thousand one hundred inhabitants
in a county of the third classification with a township form of government
having a population of more than eight thousand four hundred but less than
nine thousand inhabitants;
(15) Any fourth class city with a population of more than four
hundred seventy but less than five hundred twenty inhabitants located in a
county of the third classification with a population of more than fifteen
thousand nine hundred but less than sixteen thousand inhabitants;
(16) Any third class city with a population of more than three
thousand eight hundred but less than four thousand inhabitants located in a
county of the third classification with a population of more than fifteen
thousand nine hundred but less than sixteen thousand inhabitants;
(17) Any fourth class city with a population of more than four
thousand three hundred but less than four thousand five hundred inhabitants
located in a county of the third classification without a township form of
government with a population greater than sixteen thousand but less than
sixteen thousand two hundred inhabitants;
(18) Any fourth class city with a population of more than two
thousand four hundred but less than two thousand six hundred inhabitants
located in a county of the first classification without a charter form of
government with a population of more than fifty-five thousand but less than
sixty thousand inhabitants;
(19) Any fourth class city with a population of more than two
thousand five hundred but less than two thousand six hundred inhabitants
located in a county of the third classification with a population of more
than nineteen thousand one hundred but less than nineteen thousand two
hundred inhabitants;
(20) Any county of the third classification without a township form
of government with a population greater than sixteen thousand but less than
sixteen thousand two hundred inhabitants;
(21) Any county of the second classification with a population of
more than forty-four thousand but less than fifty thousand inhabitants;
(22) Any third class city with a population of more than nine
thousand five hundred but less than nine thousand seven hundred inhabitants
located in a county of the first classification without a charter form of
government and with a population of more than one hundred ninety-eight
thousand but less than one hundred ninety-eight thousand two hundred
inhabitants; or
(23) Any third class city with a population of more than nineteen
thousand nine hundred but less than twenty thousand in a county of the
first classification without a charter form of government and with a
population of more than one hundred ninety-eight thousand but less than one
hundred ninety-eight thousand two hundred inhabitants;
may impose a tax on the charges for all sleeping rooms paid by the
transient guests of hotels, motels, bed and breakfast inns and campgrounds
and any docking facility which rents slips to recreational boats which are
used by transients for sleeping, which shall be at least 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 city or
county submits to the voters of the city or county at a state general,
primary or special election, a proposal to authorize the governing body of
the city or county to impose a tax pursuant to the provisions of this
section and section 67.1362. The tax authorized by this section and
section 67.1362 shall be in addition to any charge paid to the owner or
operator 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 or county solely for
funding the promotion of tourism. Such tax shall be stated separately from
all other charges and taxes.
2001
67.1360. The governing body of:
(1) A city with a population of more than seven thousand and less
than seven thousand five hundred;
(2) A county with a population of over nine thousand six hundred and
less than twelve thousand which has a total assessed valuation of at least
sixty-three million dollars, if the county submits the issue to the voters
of such county prior to January 1, 2003;
(3) A third class city which is the county seat of a county of the
third classification without a township form of government with a
population of at least twenty-five thousand but not more than thirty
thousand inhabitants;
(4) Any fourth class city having, according to the last federal
decennial census, a population of more than one thousand eight hundred
fifty inhabitants but less than one thousand nine hundred fifty inhabitants
in a county of the first classification with a charter form of government
and having a population of greater than six hundred thousand but less than
nine hundred thousand inhabitants;
(5) Any city having a population of more than three thousand but less
than eight thousand inhabitants in a county of the fourth classification
having a population of greater than forty-eight thousand inhabitants;
(6) Any city having a population of less than two hundred fifty
inhabitants in a county of the fourth classification having a population of
greater than forty-eight thousand inhabitants;
(7) Any fourth class city having a population of more than two
thousand five hundred but less than three thousand inhabitants in a county
of the third classification having a population of more than twenty-five
thousand but less than twenty-seven thousand inhabitants;
(8) Any third class city with a population of more than three
thousand two hundred but less than three thousand three hundred located in
a county of the third classification having a population of more than
thirty-five thousand but less than thirty-six thousand;
(9) Any county of the second classification without a township form
of government and a population of less than thirty thousand;
(10) Any city of the fourth class in a county of the second
classification without a township form of government and a population of
less than thirty thousand;
(11) Any county of the third classification with a township form of
government and a population of at least twenty-eight thousand but not more
than thirty thousand;
(12) Any city of the fourth class with a population of more than one
thousand eight hundred but less than two thousand in a county of the third
classification with a township form of government and a population of at
least twenty-eight thousand but not more than thirty thousand;
(13) Any city of the third class with a population of more than seven
thousand two hundred but less than seven thousand five hundred within a
county of the third classification with a population of more than
twenty-one thousand but less than twenty-three thousand;
(14) Any fourth class city having a population of more than two
thousand eight hundred but less than three thousand one hundred inhabitants
in a county of the third classification with a township form of government
having a population of more than eight thousand four hundred but less than
nine thousand inhabitants;
(15) Any fourth class city with a population of more than four
hundred seventy but less than five hundred twenty inhabitants located in a
county of the third classification with a population of more than fifteen
thousand nine hundred but less than sixteen thousand inhabitants;
(16) Any third class city with a population of more than three
thousand eight hundred but less than four thousand inhabitants located in a
county of the third classification with a population of more than fifteen
thousand nine hundred but less than sixteen thousand inhabitants;
(17) Any fourth class city with a population of more than four
thousand three hundred but less than four thousand five hundred inhabitants
located in a county of the third classification without a township form of
government with a population greater than sixteen thousand but less than
sixteen thousand two hundred inhabitants;
(18) Any fourth class city with a population of more than two
thousand four hundred but less than two thousand six hundred inhabitants
located in a county of the first classification without a charter form of
government with a population of more than fifty-five thousand but less than
sixty thousand inhabitants;
(19) Any fourth class city with a population of more than two
thousand five hundred but less than two thousand six hundred inhabitants
located in a county of the third classification with a population of more
than nineteen thousand one hundred but less than nineteen thousand two
hundred inhabitants;
(20) Any county of the third classification without a township form
of government with a population greater than sixteen thousand but less than
sixteen thousand two hundred inhabitants; or
(21) Any county of the second classification with a population of
more than forty-four thousand but less than fifty thousand inhabitants;
may impose a tax on the charges for all sleeping rooms paid by the
transient guests of hotels, motels, bed and breakfast inns and campgrounds
and any docking facility which rents slips to recreational boats which are
used by transients for sleeping, which shall be at least 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 city or
county submits to the voters of the city or county at a state general,
primary or special election, a proposal to authorize the governing body of
the city or county to impose a tax pursuant to the provisions of this
section and section 67.1362. The tax authorized by this section and
section 67.1362 shall be in addition to any charge paid to the owner or
operator 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 or county solely for
funding the promotion of tourism. Such tax shall be stated separately from
all other charges and taxes.
2000
67.1360. The governing body of a city with a population of more than
seven thousand and less than seven thousand five hundred and a county with
a population of over nine thousand six hundred and less than twelve
thousand which has a total assessed valuation of at least sixty-three
million dollars, if the county submits the issue to the voters of such
county prior to January 1, 2003, or a third class city which is the county
seat of a county of the third classification without a township form of
government with a population of at least twenty-five thousand but not more
than thirty thousand inhabitants, or any fourth class city having,
according to the last federal decennial census, a population of more than
one thousand eight hundred fifty inhabitants but less than one thousand
nine hundred fifty inhabitants in a county of the first classification with
a charter form of government and having a population of greater than six
hundred thousand but less than nine hundred thousand inhabitants, or any
city having a population of more than three thousand but less than eight
thousand inhabitants in a county of the fourth classification having a
population of greater than forty-eight thousand inhabitants, or any city
having a population of less than two hundred fifty inhabitants in a county
of the fourth classification having a population of greater than
forty-eight thousand inhabitants, or any fourth class city having a
population of more than two thousand five hundred but less than three
thousand inhabitants in a county of the third classification having a
population of more than twenty-five thousand but less than twenty-seven
thousand inhabitants, or any third class city with a population of more
than three thousand two hundred but less than three thousand three hundred
located in a county of the third classification having a population of more
than thirty-five thousand but less than thirty-six thousand, or any county
of the second classification without a township form of government and a
population of less than thirty thousand or any city of the fourth class in
a county of the second classification without a township form of government
and a population of less than thirty thousand, or any county of the third
classification with a township form of government and a population of at
least twenty-eight thousand but not more than thirty thousand and any city
of the fourth class with a population of more than one thousand eight
hundred but less than two thousand in a county of the third classification
with a township form of government and a population of at least twenty-
eight thousand but not more than thirty thousand, or any city of the third
class with a population of more than seven thousand two hundred but less
than seven thousand five hundred within a county of the third
classification with a population of more than twenty-one thousand but less
than twenty-three thousand, or any fourth class city having a population of
more than two thousand eight hundred but less than three thousand one
hundred inhabitants in a county of the third classification with a township
form of government having a population of more than eight thousand four
hundred but less than nine thousand inhabitants may impose a tax on the
charges for all sleeping rooms paid by the transient guests of hotels,
motels, bed and breakfast inns and campgrounds and any docking facility
which rents slips to recreational boats which are used by transients for
sleeping, which shall be at least 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 city or county submits to the
voters of the city or county at a state general, primary or special
election, a proposal to authorize the governing body of the city or county
to impose a tax pursuant to the provisions of this section and section
67.1362. The tax authorized by this section and section 67.1362 shall be
in addition to any charge paid to the owner or operator 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 or county solely for funding the promotion of
tourism. Such tax shall be stated separately from all other charges and
taxes.
2000
67.1360. The governing body of a city with a population of more than
seven thousand and less than seven thousand five hundred and a county with
a population of over nine thousand six hundred and less than twelve
thousand which has a total assessed valuation of at least sixty-three
million dollars, if the county submits the issue to the voters of such
county prior to January 1, 2003, or a third class city which is the county
seat of a county of the third classification without a township form of
government with a population of at least twenty-five thousand but not more
than thirty thousand inhabitants, or any fourth class city having,
according to the last federal decennial census, a population of more than
one thousand eight hundred fifty inhabitants but less than one thousand
nine hundred fifty inhabitants in a county of the first classification with
a charter form of government and having a population of greater than six
hundred thousand but less than nine hundred thousand inhabitants, or any
city having a population of more than three thousand but less than eight
thousand inhabitants in a county of the fourth classification having a
population of greater than forty-eight thousand inhabitants, or any city
having a population of less than two hundred fifty inhabitants in a county
of the fourth classification having a population of greater than
forty-eight thousand inhabitants, or any fourth class city having a
population of more than two thousand five hundred but less than three
thousand inhabitants in a county of the third classification having a
population of more than twenty-five thousand but less than twenty-seven
thousand inhabitants, or any third class city with a population of more
than three thousand two hundred but less than three thousand three hundred
located in a county of the third classification having a population of more
than thirty-five thousand but less than thirty-six thousand, or any county
of the second classification without a township form of government and a
population of less than thirty thousand or any city of the fourth class in
a county of the second classification without a township form of government
and a population of less than thirty thousand, or any county of the third
classification with a township form of government and a population of at
least twenty-eight thousand but not more than thirty thousand and any city
of the fourth class with a population of more than one thousand eight
hundred but less than two thousand in a county of the third classification
with a township form of government and a population of at least twenty-
eight thousand but not more than thirty thousand, or any city of the third
class with a population of more than seven thousand two hundred but less
than seven thousand five hundred within a county of the third
classification with a population of more than twenty-one thousand but less
than twenty-three thousand, or any fourth class city having a population of
more than two thousand eight hundred but less than three thousand one
hundred inhabitants in a county of the third classification with a township
form of government having a population of more than eight thousand four
hundred but less than nine thousand inhabitants may impose a tax on the
charges for all sleeping rooms paid by the transient guests of hotels,
motels, bed and breakfast inns and campgrounds and any docking facility
which rents slips to recreational boats which are used by transients for
sleeping, which shall be at least 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 city or county submits to the
voters of the city or county at a state general, primary or special
election, a proposal to authorize the governing body of the city or county
to impose a tax pursuant to the provisions of this section and section
67.1362. The tax authorized by this section and section 67.1362 shall be
in addition to any charge paid to the owner or operator 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 or county solely for funding the promotion of
tourism. Such tax shall be stated separately from all other charges and
taxes.
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