Modifies provisions governing transient guest taxes for tourism purposes in certain cities and counties
HB 1302 repeals and reenacts Missouri’s transient guest tax statutes for tourism purposes, keeping the basic structure of local-option taxes on short-term lodging but expanding and updating which cities and counties may use them. The bill authorizes specified cities and counties to submit to voters a proposal to impose a tax on charges paid by transient guests at hotels, motels, bed and breakfast inns, campgrounds, and certain docking facilities that rent slips to recreational boats used for sleeping. The tax must be at least 2% and no more than 5% in the city/county section, and up to 6% in the county section, and it must be approved by local voters before taking effect.
The bill also broadens the list of eligible jurisdictions through a long series of population- and classification-based criteria, including several new city and county categories. It clarifies that the tax is in addition to other charges and taxes, must be separately stated, and that the revenue may be used only to promote tourism. In the county section, the bill updates the ballot language and expands the definition of transient guests to include bed and breakfast inns and campground cabins. It also allows counties that already imposed the tax on hotels and motels before August 28, 2025, to extend it to bed and breakfasts and campgrounds without a separate vote.
The bill’s impact on state law is primarily to revise sections 67.1360 and 67.1367 of the Missouri Revised Statutes and to expand local authority to levy tourism-related lodging taxes. It affects cities, counties, lodging operators, campground operators, and transient visitors by potentially increasing the cost of short-term stays in qualifying jurisdictions. The measure preserves voter approval as a prerequisite and keeps the proceeds dedicated to tourism promotion rather than general revenue.
The general sentiment reflected in the bill text is neutral and administrative, with the measure framed as a local economic development tool rather than a controversial statewide tax increase. Because there are no committee transcripts or recorded votes provided, there is no documented debate or formal opposition in the supplied materials. The structure of the bill suggests support for tourism funding and local flexibility, while the main policy choice is the expansion of who may seek voter approval for these taxes.
Notable points of contention, based on the bill’s design, would likely center on the expansion of taxing authority to more jurisdictions and more types of transient lodging, including campgrounds and bed-and-breakfast inns. Another possible issue is the highly specific population-based eligibility language, which creates a tailored list of affected local governments and may be viewed as either targeted economic policy or special legislation. The exemption for motels owned by not-for-profit organizations in one subsection and the grandfathering provision for counties already taxing hotels and motels could also be points of interest for affected stakeholders.
HB 1302 repeals and reenacts sections 67.1360 and 67.1367, Missouri’s transient guest tax statutes, expanding and refining the authority of certain cities and counties to seek voter approval for tourism taxes on short-term lodging. It affects local governments, hotels, motels, bed and breakfasts, campgrounds, and some docking facilities, while keeping the tax proceeds restricted to tourism promotion and requiring separate statement of the tax on bills.
No committee transcripts or vote history were provided, so there is no recorded debate or roll-call sentiment to summarize. Based on the bill text alone, the measure appears to be a routine local-government/tourism funding bill with a generally supportive, administrative tone, emphasizing voter approval and dedicated use of revenues rather than broad controversy.
The main potential points of contention are the expansion of local taxing authority and the inclusion of additional lodging types, especially bed and breakfast inns, campground cabins, and transient boat slips. Stakeholders who may object include lodging operators, campground owners, and taxpayers in the affected jurisdictions, while supporters would likely be local governments and tourism interests seeking dedicated funding. The bill’s detailed population thresholds and special carve-outs, including a not-for-profit motel exemption and a grandfathering rule for some counties, may also draw scrutiny as highly tailored or special-purpose legislation.