|
SCS/HB 1442 - Under current law Jefferson City and various other cities and counties, are allowed to impose a tax, not to exceed five percent per room per night, on charges for sleeping rooms paid by guests of hotels and motels. This act increases the maximum levy for only Jefferson City from five percent to seven percent. Such increase will become effective only upon voter approval. Under current law the general city sales tax law allows cities to impose a sales tax, upon voter approval, at a rate of one-half of 1%, seven-eighths of 1%, or 1%; and the City of St. Louis may impose the tax at a rate not to exceed one and three-eighths percent, for the benefit of the city. This act specifies that the combined rate of sales taxes adopted under the city sales tax law cannot exceed 2%. Currently, under the capital improvements city sales tax law, cities not in St. Louis County may impose a sales tax, upon voter approval, at a rate of one-eighth, one-fourth, three-eighths, or one-half of 1% for the purpose of funding, operating, and maintaining capital improvements. Municipalities in charter counties are authorized to impose a capital improvements tax under Section 94.890, RSMo. This act provides that the combined rate of sales taxes adopted under the capital improvement city sales tax law cannot exceed 1%. The changes to the general city sales tax and capital improvements city sales tax law are not to be construed as a new tax or an increase in the current levy of an existing tax for the purpose of the Hancock Amendment which requires voter approval. Cities that have already imposed and collected taxes under the city sales tax law can continue to do so without voter approval as a continuation of a tax previously approved by the voters of the city. The act allows City of North Kansas City to seek voter approval to impose a transient guest tax of one-half of 1% per room, per night for the promotion of tourism and infrastructure improvements. The City of Grandview is authorized to impose, upon voter approval, a transient guest tax not to exceed 5% per room, per night for the promotion of tourism. The act also allows Montgomery County and the cities of Ashland and Sugar Creek to seek voter approval to impose a transient guest tax of between 2% and 5% per room, per night for the promotion of tourism. The act allows real property owners in Caldwell, Clinton, Daviess, and DeKalb counties to seek voter approval for the creation of exhibition center and recreational facility districts. If such a district is created, it may seek voter approval for the imposition of a one-quarter of one percent sales tax, for a period not to exceed twenty-five years, to fund the district. This provision is identical to the introduced version of Senate Bill 700 (2010). This act provides that sales for resale will not be subject to sales tax provided such subsequent sale is taxed in this or another state, for resale, or exempt from tax. The act contains an emergency clause for the provision regarding the sales tax treatment of sales for resale. JASON ZAMKUS
|
