FIRST REGULAR SESSION
SENATE BILL NO. 545
91ST GENERAL ASSEMBLY
INTRODUCED BY SENATOR JOHNSON.
Read 1st time February 22, 2001, and 1,000 copies ordered printed.
TERRY L. SPIELER, Secretary.
1991S.01I
AN ACT
To amend chapter 67, RSMo, by adding thereto one new section relating to tourism.
Section A. Chapter 67, RSMo, is amended by adding thereto one new section, to be known as section 67.686, to read as follows:
67.686. 1. Notwithstanding the provisions of section 67.683, the governing body of any county of the first classification with a population of more than eighty-two thousand inhabitants and less than one hundred thousand inhabitants is hereby authorized to establish a tourism board for the purpose of expending funds collected by the county collector from any tourism sales tax submitted and approved by the county's voters pursuant to sections 67.671 to 67.686. The board shall be comprised of five members who are appointed by the governing body of the county. Members shall serve for three-year terms, but of the members first appointed, one shall be appointed for a term of one year, two shall be appointed for a term of two years, and two shall be appointed for a term of three years. Each member shall be a resident of the county from which he or she is appointed. The members of the board shall not receive compensation for service on the board, but shall be reimbursed from the tax revenue money for any reasonable and necessary expenses incurred in service on the board.
2. For purposes of any such county, the term "promotion of tourism" as it is used in sections 67.671 to 67.686 shall include but not be limited to:
(1) Promotion of museums operating in the county, which are registered with the United States Internal Revenue Services as a 501(C)(3) corporation and which are considered by the board to be tourism attractions; and
(2) Promotion of organizations that are registered as 501(C)(3) corporations which promote cultural heritage tourism including festivals and the arts.
3. Any question submitted to the voters of any such county after August 28, 2001, to establish or increase a tourism tax imposed pursuant to sections 67.671 to 67.686, where the tax or the increase is to be used for museums or cultural heritage, as defined in subsection 2 of this section, shall be submitted in substantially the following form:
"Shall the county of ................. (insert the name of the county) impose a tourism sales tax of ....... (insert rate of percent) percent to be used to fund (museums, cultural heritage) in certain areas of the county?
o Yes o No"
4. If a majority of the votes cast on the proposal by the qualified voters voting thereon are in favor of the proposal, and the tax or the increase takes effect pursuant to sections 67.671 to 67.686, the tourism board appointed pursuant to subsection 1 of this section shall determine in what manner the tax revenue moneys will be expended, and disbursements of these moneys shall be made strictly in accordance with the directions of the board. No such tax revenue moneys shall be disbursed to or on behalf of any corporation, organization or entity that is not duly registered with the Internal Revenue Service as a 501(C)(3) corporation.