Missouri Revised Statutes













Chapter 94

Taxation in Other Cities

←94.1012

Section 94.1013.1

94.010→

August 28, 2015

Transient guest tax--ballot language (cities of Jonesburg and New Florence).

94.1013. 1. The governing body of any city of the fourth classification

with more than seven hundred but fewer than eight hundred inhabitants and

located in any county of the third classification without a township form of

government and with more than twelve thousand but fewer than fourteen 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 city 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 city submits to the voters of the city at a state general or

primary election a proposal to authorize the governing body of the city 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 the proceeds of such tax shall be used by the city for the promotion

of tourism, growth of the region, and economic development. 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 promotion of the city, growth of the region, and

economic development?



[ ] 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 city

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

city voting on the question.



3. As used in this section, "transient guests" means persons who occupy

a room or rooms in a hotel or motel for thirty-one days or less during any

calendar quarter.



(L. 2013 S.B. 23 § 94.1060)







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