Authorizes a transient guest tax for general revenue purposes in Knob Noster upon voter approval
Summary
HB 3036 authorizes a new transient guest tax for certain small cities meeting specific population and county-size criteria, which the bill context identifies as Knob Noster. The tax would apply to charges for sleeping rooms in hotels and motels, as well as campground sites used by transient guests staying 31 days or less in a calendar quarter. The maximum rate allowed is 5 percent per occupied room or campground site per night, and the tax would be added on top of existing charges and other taxes.
The bill requires voter approval before the tax can take effect. A city governing body would have to submit the question at a general or primary election, and the tax would only become effective if approved by a majority of voters. The ballot language is prescribed in the bill, and the revenue generated would be dedicated to general revenue purposes for the city rather than to a restricted special fund.
In terms of state law, HB 3036 adds a new section to Chapter 94, RSMo, creating a narrow local taxing authority for a specific class of municipalities. It expands the ability of qualifying cities to levy a local lodging and campground tax, while also defining key terms such as “campground” and “transient guests.” The bill would affect hotel, motel, and campground operators in the covered city, as well as visitors who pay for short-term lodging.
The available context shows no committee testimony and no recorded votes, so there is no documented public debate in the materials provided. Based on the bill’s structure, the measure appears to be a local revenue proposal with a voter-approval safeguard, which often indicates an effort to balance municipal funding needs with taxpayer consent. Because the bill is narrowly tailored to one city and tied to a local election, the likely point of discussion would be whether the added tax is justified as a general revenue source and whether it could affect tourism or lodging costs.
Impact
HB 3036 would amend Missouri law by adding section 94.451 to Chapter 94, authorizing a limited class of cities to impose a transient guest tax on hotel, motel, and campground stays after voter approval. It would create new local taxing authority, define the taxable lodging categories and transient guest period, and require separate statement of the tax on bills. The practical effect would be to allow the identified city to raise general revenue from short-term visitors and campground users, while imposing an added cost on lodging businesses and their customers.
Sentiment
No committee transcripts or votes are provided, so there is no direct record of support or opposition in the available materials. The bill’s design suggests a generally favorable posture toward local revenue generation, but with a clear preference for voter approval before implementation. That structure typically indicates an attempt to make the proposal more acceptable by giving residents the final say.
Contention
The main potential point of contention is the creation of a new local tax on transient lodging and campground stays, which could be opposed by hotel, motel, campground, and tourism interests concerned about higher costs for visitors. Supporters would likely emphasize the city’s need for general revenue and the fact that the tax cannot take effect without voter approval. Another possible issue is the bill’s narrow population-based applicability, which effectively limits the authority to a specific city and may raise questions about special legislation or unequal treatment among municipalities.