Modifies a provision authorizing a transient guest tax in certain cities
Summary
HB699 repeals and reenacts Missouri’s transient guest tax statute for certain cities. It authorizes a charter city with a population over 100,000 located in a first-class charter county to impose a tax of at least 5% and no more than 7% on charges for sleeping rooms paid by transient guests at hotels, motels, bed and breakfast inns, and campgrounds. The tax may only take effect after voter approval at a general, primary, or special election, and the ballot language is specified in the bill.
The bill directs that revenue from the tax be used to promote, operate, and develop tourism and to cover operating costs of a community center. It also allows the city either to administer the tax itself or to contract with the Missouri Director of Revenue for collection and enforcement, with the state retaining up to 1% for collection costs. The bill preserves existing authority for constitutional charter cities in non-charter counties to impose business license taxes on lodging businesses under their own charters or ordinances.
Impact
HB699 would revise state law governing local lodging taxes by replacing the existing transient guest tax provision with a new section that narrows the class of cities eligible to impose the tax and sets a specific rate range and use of proceeds. It affects hotels, motels, bed and breakfasts, and campgrounds in qualifying cities, while also establishing procedures for voter approval, tax administration, delinquency penalties, and state collection agreements. The bill does not create a statewide tax; it authorizes a local tax option under specified conditions.
Sentiment
Based on the available bill context, there is no recorded committee transcript or vote history showing debate or opposition, so the overall sentiment cannot be measured directly from the legislative record provided. The bill’s caption suggests a technical modification to an existing local tax authority rather than a broad policy change, which may indicate a relatively routine or administrative measure. However, because no votes or hearing comments are included, support or resistance from legislators, local officials, or affected businesses is not documented here.
Contention
The main points of potential contention are the imposition of an additional tax on transient lodging and the restriction of the authority to a narrow category of cities. Lodging operators and tourism-related businesses could be concerned about the added cost to visitors, while supporters would likely emphasize tourism promotion and community center funding. Another possible issue is the requirement for voter approval, which gives residents direct control over whether the tax may be imposed and may reflect concern about local tax burden and accountability.