HS/HCS/SB 365 - This act authorizes certain political subdivisions to enact a sales tax for specific purposes.

BUCHANAN COUNTY MUSEUM AND TOURISM TAX - This act authorizes the county commission of Buchanan County (St. Joseph), to put to county-wide vote a sales tax for promotion of museums, cultural tourism, festivals and the arts. The tax is in addition to any tourism tax imposed by Buchanan County voters. If the new tax is approved by the voters, the county commission shall appoint a 6-member board to administer and distribute the funds. Recipients of the sales tax funds must be not-for-profit IRS 501(c)(3) corporations. The tax will be collected by the Director of Revenue. (Sections 67.571 to 67.577)

This portion of the act is similar to CCS/HS/SS/SCS/SBs 323 & 230 (2001) and SCS/SB 545 (2001).

MARYLAND HEIGHTS HOTEL/MOTEL SALES TAX - Expands current law to authorize the city of Maryland Heights to impose an additional tax, upon voter approval, on hotel and motel rooms located in the city. (Section 67.1003)

PLATTE COUNTY & MARYLAND HEIGHTS 5% TRANSIENT TAX - Authorizes cities or counties having more than 350 hotel and motel rooms to impose an up to 5% additional tax, upon voter approval, on hotel and motel rooms. (Section 67.1005)

CALDWELL COUNTY ECONOMIC DEVELOPMENT TAX - Expands current law to authorize Caldwell County to impose a sales tax, upon voter approval, for economic development purposes. (Section 67.1300)

EXPANDS HOTEL/MOTEL SALES TAX - Adds the cities of Clarksville, Cuba, Louisiana and Parkville and Newton County to those cities and counties authorized to submit to their voters a hotel/motel tax of between two percent and five percent for funding the promotion of tourism. (Section 67.1360)

This portion of the act is similar to SCS/HB 242 (2001) and SB 365 (2001).

COMMUNITY CHILDREN'S SERVICES - Allows St. Louis City, St. Louis County, St. Charles County, Jefferson County, Franklin County, Warren County and Lincoln County to impose an up to one quarter of a cent sales tax for community services for children up to age nineteen. Current law only allows St. Charles County to enact this sales tax. (Section 67.1775)

The moneys collected from this sales tax will be deposited into the county's Community Children's Service Fund and administered by the Board of Directors (Section 210.861, RSMo).

Allows St. Louis City, St. Louis County, St. Charles County, Jefferson County, Franklin County, Warren County and Lincoln County to have the Community Mental Health Board of Trustees oversee the Community Children's Services Fund, not a separate Board of Directors. Current law only allows St. Louis City and St. Charles County to have the Community Mental Health Board of Trustees oversee the fund.

ECONOMIC DEVELOPMENT SALES TAX - Allows the governing bodies of counties containing at least 700 miles and not more than 900 miles of shoreline of a Corp of Engineers lake or any county located in a county that contains or borders a lake having at least 100 miles of shoreline located in the county to order an election for a sales tax, not to exceed one and one-half percent, for economic development within the approving county. This act will affect the following counties: Taney, Stone, Barry, Ozark. This act will also affect the Lake of the Ozarks.(Sections 67.1922)

The revenue from the tax will be placed in a special trust fund. The governing body of the county will administer the moneys in the fund in the following manner; 1/3 of the revenue collected a year for tourism, 1/3 of the revenue collected a year for water quality and 1/3 of the revenue collected a year for infrastructure.

The act provides for the Department of Revenue to collect and distribute the retail sales tax to the appropriate county treasurer. All expenditures from the fund are by appropriation enacted by the governing body of the county. This act describes the various programs that the money in the fund may be spent on.

The act contains a mechanism to repeal the sales tax if at least one-third of voters of the county submit a proposal to repeal the tax followed by the whole county voting on the issue.

This portion of the act is similar to SB 230 (2001).

TOURISM COMMUNITY ENHANCEMENT DISTRICTS - This portion of the act allows the creation of Tourism Community Enhancement Districts. This act allows Barry, Taney, Stone, Ozark and Gasconade counties to create a Tourism Community Enhancement District which, upon voter approval, may impose a sales tax to fund school districts, senior or community activities and tourism within the District. (Section 67.1950)

This act provides for the collection of the sales tax by the Department of Revenue at a cost of one percent of the total sales tax collected for a district. It also includes language that allows the board to enter into an agreement with the county or city clerk for the collection of the sales tax at a cost of one percent of the total sales tax collected within the district.

This portion of the act is similar to SB 323 (2001).

MUSIC SERVICES SALES TAX - Authorizes St. Louis City to levy a voter approved tax for providing free band concerts or equivalent musical service. The election for the tax may be initiated by the governing body of the city or by petition.

Current law allows certain cities, villages or towns to levy the musical service tax. (Section 71.640) This portion of the act is identical to SB 430 (2001).

BRANSON SALES TAX - Allows the city of Branson to impose the current tourism tax on items that cost less than $1.00. (Section 94.812)

ENTERPRISE ZONES - Expands current law to include the city of Salem (Dent County) as a designated enterprise zone. (Section 135.200) This portion of the act is similar to SB 617 (2001).

RESORT LIQUOR LICENSE - Establishes a special liquor license which authorizes qualifying resorts to serve alcohol until 3:00 a.m.(Section 311.178. This portion of the act is similar to HB 311 (2001).

PLATTE COUNTY $1.00 CAR RENTAL FEE - Authorizes Platte County to impose a $1.00 fee upon short-term, less than one month, car rentals. The renter of the vehicle may indicate on the rental contract that a $1.00 fee was paid. (Section 1)
JULIA SOMMER GRUS

HA 1 - TECHNICAL CORRECTION TO PROVISIONS PERTAINING TO A SPECIAL LIQUOR LICENSE.

HSA 1 FOR HA 1 - TECHNICAL CORRECTION TO THE PROVISIONS PERTAINING TO A LIQUOR LICENSE. REQUIRES THE RESORT TO IMPLEMENT A PLAN TO ENSURE THAT ONLY OVERNIGHT RESORT GUESTS ARE SERVED INTOXICATING LIQUOR BETWEEN 1:30 A.M. AND 3:00 A.M.

HA 2 - TECHNICAL CORRECTION OF REFERENCING A STATUTE THROUGHOUT THE BUCHANAN COUNTY MUSEUM AND TOURISM SALES TAX PORTION OF THE ACT.

HA 3 - ESTABLISHES A MISSOURI MULTICULTURAL CENTER AND PROGRAM IN THE OFFICE OF THE LIEUTENANT GOVERNOR. THE CENTER AND PROGRAM WILL SERVE AS A RESOURCE FOR IMMIGRANTS, LOCAL POLITICAL SUBDIVISIONS, GOVERNMENTAL AGENCIES, BUSINESSES AND ADVOCACY GROUPS IN THE STATE. THIS PORTION OF THE ACT IS IDENTICAL TO HB 592 (2001).

HA 4 - AUTHORIZES ANY ESTABLISHMENT LOCATED IN AN INTERNATIONAL AIRPORT AND OWNED OR LEASED AND OPERATED BY AN AIRLINE TO SERVE LIQUOR BETWEEN THE HOURS OF 11:00 A.M. AND MIDNIGHT ON SUNDAYS.

HA 5 - REQUIRES THE DEPARTMENT OF NATURAL RESOURCES TO RECOGNIZE A NATIONWIDE PERMIT ISSUED BY THE UNITED STATES ARMY CORPS OF ENGINEERS.

HA 6 - MISSOURI HOMESTEAD PRESERVATION ACT WHICH EXEMPTS INDIVIDUALS WHO ARE SIXTY-FIVE YEARS OF AGE OR OLDER AND MEETS ADDITIONAL REQUIREMENTS FROM PAYING PROPERTY TAXES.