Effective - 28 Aug 2010
94.1011. Transient guest tax for multipurpose conference and convention center. — 1. The governing body of any city of the third classification with more than three thousand five hundred but fewer than three thousand six hundred inhabitants may impose, by order or ordinance, 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. The tax shall be not more than three percent per occupied room per night, and shall be imposed solely for the purpose of funding the construction, maintenance, and repair of a multipurpose conference and convention center. 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 shall be stated separately from all other charges and taxes.
2. No such order or ordinance shall become effective unless the governing body of the city submits to the voters of the city at a state general, primary, or special election a proposal to authorize the governing body of the city to impose a tax under this section. 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 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 voting on the question.
3. All revenue generated by the tax shall be collected by the city collector of revenue, shall be deposited in a special trust fund, and shall be used solely for the designated purposes. If the tax is repealed, all funds remaining in the special trust fund shall continue to be used solely for the designated purposes. Any funds in the special trust fund that are not needed for current expenditures may be invested by the governing body in accordance with applicable laws relating to the investment of other city funds. Any interest and moneys earned on such investments shall be credited to the fund.
4. The governing body of any city that has adopted the tax authorized in this section may submit the question of repeal of the tax to the voters on any date available for elections for the city. If a majority of the votes cast on the proposal are in favor of the repeal, that repeal shall become effective on December thirty-first of the calendar year in which such repeal was approved. If a majority of the votes cast on the question by the qualified voters voting thereon are opposed to the repeal, then the tax authorized in this section shall remain effective until the question is resubmitted under this section to the qualified voters of the city, and the repeal is approved by a majority of the qualified voters voting on the question.
5. Whenever the governing body of any city that has adopted the tax authorized in this section receives a petition, signed by a number of registered voters of the city equal to at least two percent of the number of registered voters of the city voting in the last gubernatorial election, calling for an election to repeal the tax imposed under this section, the governing body shall submit to the voters of the city a proposal to repeal the tax. If a majority of the votes cast on the question by the qualified voters voting thereon are in favor of the repeal, that repeal shall become effective on December thirty-first of the calendar year in which such repeal was approved. If a majority of the votes cast on the question by the qualified voters voting thereon are opposed to the repeal, then the tax shall remain effective until the question is resubmitted under this section to the qualified voters of the city and the repeal is approved by a majority of the qualified voters voting on the question.
6. As used in this section, "transient guests" means a person or persons who occupy a room or rooms in a hotel or motel for thirty-one days or less during any calendar quarter.
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(L. 2010 H.B. 1442)
Structure Missouri Revised Statutes
Title VII - Cities, Towns and Villages
Chapter 94 - Taxation in Other Cities
Section 94.010 - Assessment of property, how made — equalization — correction of books.
Section 94.020 - Power of council to levy taxes and licenses.
Section 94.040 - Council may correct illegal levy.
Section 94.050 - No exemptions from tax.
Section 94.060 - Maximum rate of tax — how increased — ballots.
Section 94.070 - Maximum levy for special purposes — alternate rate (Excelsior Springs).
Section 94.080 - Merchants' tax.
Section 94.110 - License taxes on certain businesses.
Section 94.120 - Licenses, how issued.
Section 94.130 - Clerk to make tax books — charge collector with gross.
Section 94.140 - Collector to pay over all moneys monthly.
Section 94.150 - Enforcement of taxes — how suits brought.
Section 94.160 - City taxes delinquent, when — lien for taxes.
Section 94.180 - Monthly reports of delinquent payments.
Section 94.190 - Assessment of property — county clerk to deliver abstract — lien for taxes.
Section 94.200 - Board to provide for levy and collection of taxes — fix penalties.
Section 94.220 - Board to perfect illegal levy.
Section 94.230 - Licenses fixed by ordinance — signed by mayor and collector.
Section 94.240 - Board shall not exempt any person from any tax.
Section 94.250 - Maximum rate of tax — how increased — extension of period of increase.
Section 94.260 - Levy for special purposes — maximum amount of levy.
Section 94.271 - Transient guest tax for the promotion of tourism (City of Grandview).
Section 94.290 - City clerk to make tax books — charge collector.
Section 94.300 - Taxes delinquent January first.
Section 94.310 - How payment of taxes enforced — suits, how brought.
Section 94.330 - Collector to report monthly to board.
Section 94.340 - Maximum rate of tax — how increased — extension of period of increase.
Section 94.350 - Additional levy for special purposes — amount authorized.
Section 94.360 - May collect license tax on certain businesses.
Section 94.370 - Personal tax, how collected.
Section 94.380 - Remedy cumulative.
Section 94.410 - Vehicle license tax — funds to maintain streets (cities of 4,000 to 30,000).
Section 94.500 - Short title and definitions.
Section 94.510 - Imposition of tax, election — rate — collection — abolishment of tax, effect of.
Section 94.540 - Applicable provisions.
Section 94.620 - Applicable provisions.
Section 94.625 - Deposit of collections — transportation sales tax fund.
Section 94.650 - No bar to use of other city revenues for public mass transportation purposes.
Section 94.655 - Procedure for cities to adopt transportation sales tax.
Section 94.720 - Applicable provisions.
Section 94.725 - Deposit of collection — city transportation sales tax trust fund.
Section 94.750 - No bar to use of other city revenues for public mass transportation.
Section 94.755 - Voter approval not required — recodification of existing law.
Section 94.800 - Tax established.
Section 94.805 - Restaurant and intoxicating liquor charges, tax on, maximum rate.
Section 94.812 - Retailers liable for tax, collection and return of taxes.
Section 94.817 - Ballot for submission, all taxes.
Section 94.820 - Bonds, retirement of — procedures.
Section 94.822 - Effective date of taxes.
Section 94.825 - Tax may not terminate prior to retirement of bonds.
Section 94.831 - Tourism tax on transient guests in hotels and motels (Salem).
Section 94.837 - Transient guest tax (Canton, LaGrange, Edina, special charter cities).
Section 94.838 - Transient guest tax and tax on retail sales of food (Lamar Heights).
Section 94.840 - Transient guest tax for tourism and convention facilities (City of Raytown).
Section 94.850 - Sales tax may be proposed by governing body, submission to voters — ballot form.
Section 94.855 - Collection, definitions and procedure applicable to sales tax.
Section 94.873 - Retailers and persons liable for payment of taxes and returns.
Section 94.877 - Ballot form for submission of tax — tax to become effective, when.
Section 94.881 - Penalty for delinquent taxes, amount — taxes delinquent, when.
Section 94.1011 - Transient guest tax for multipurpose conference and convention center.
Section 94.1013 - Transient guest tax — ballot language (cities of Jonesburg and New Florence).