SCS/SB 770 - This act modifies several provisions relating to local taxation.TRANSIENT GUEST TAXES
This act authorizes the City of Springfield to submit to the voters a transient guest tax not to exceed 7.5% of the charges per occupied room per night. Such tax shall be used solely for capital investments that can be demonstrated to increase the number of overnight visitors.
Upon approval by the voters, the city may adopt rules and regulations for the internal collection of the tax, or may enter into an agreement with the Department of Revenue for the collection of the tax. (Section 94.842)
This provision is identical to SB 387 (2019) and HB 1073 (2019), and to a provision contained in HCS/SS/SCS/SB 570 (2020), HCS/SS/SCS/SB 594 (2020), HCS/SCS/SB 616 (2020), HCS/SCS/SB 725 (2020), SS/SCS/SBs 46 & 50 (2019), SCS/HCS/HB 674 (2019), SCS/HB 761 (2019), and SCS/HB 1700 (2020), and is substantially similar to a provision contained in HCS/SS#2/SB 704 (2020) and SS#2/SCS/HCS/HB 1854 (2020).
This act authorizes the City of Ashland to submit to the voters a transient guest tax not to exceed 5% of the charges per occupied room per night. Such tax shall be used for the promotion of tourism, growth of the region, economic development, and public safety, as described in the act. (Section 94.1014)
This provision is identical to a provision contained in HCS/HB 1601 (2020) and is substantially similar to a provision contained in HCS/SS#2/SB 704 (2020), SCS/HB 1700 (2020), and SS#2/SCS/HCS/HB 1854 (2020).
This act adds the City of Cameron to the list of cities authorized to propose a transient guest tax for the promotion of tourism. (Section 67.1360)
This provision is identical to HB 2418 (2020) and to a provision contained in HCS/HB 1601 (2020), and is substantially similar to a provision contained in HCS/SS#2/SB 704 (2020), SCS/HB 1700 (2020), and SS#2/SCS/HCS/HB 1854 (2020).
PUBLIC SAFETY SALES TAXES
This act adds the cities of Clinton, Lincoln, Branson West, Cole Camp, Hallsville, Kearney, Smithville, and Claycomo to the list of cities and villages authorized to levy a sales tax upon voter approval for the purposes of improving public safety. (Sections 94.900 and 94.902)
These provisions are identical to HB 1309 (2020), HB 1726 (2020), and HB 1731 (2020), and to provisions contained in HCS/SS#2/SCS/SB 523 (2020), HCS/SS/SCS/SB 570 (2020), HCS/SS/SCS/SB 594 (2020), HCS/SCS/SB 725 (2020), HCS/SB 774 (2020), and HCS/HB 1701 (2020) and are substantially similar to SB 873 (2020) and to provisions contained in HCS/SS#2/SB 704 (2020), SCS/HB 1700 (2020), and SS#2/SCS/HCS/HB 1854 (2020).
FIRE PROTECTION SALES TAXES
Current law authorizes ambulance and fire protection districts in certain counties to propose a sales tax at a rate of up to 0.5%. This act allows such districts to propose a sales tax of up to 1.0%. (Section 321.552)
This provision is identical to HB 2386 (2020) and SB 869 (2020), and is substantially similar to a provision contained in HCS/SS#2/SB 704 (2020), SCS/HB 1700 (2020), SS#2/SCS/HCS/HB 1854 (2020), and HCS/SS#2/SB 704 (2020).
LOCAL USE TAX BALLOT LANGUAGE
This act modifies ballot language required for the submission of a local use tax to voters by including language stating that the approval of the local use tax will eliminate the disparity in tax rates collected by local and out-of-state sellers by imposing the same rate on all sellers. (Section 144.757)
This provision is identical to SB 652 (2020) and HB 1584 (2020), and to a provision contained in SS#2/SCS/SB 648 (2020), SB 659 (2020), HCS/SS#2/SB 704 (2020), HB 805 (2020), SB 872 (2020), SS#2/SCS/HCS/HB 1854 (2020), HB 1895 (2020), HB 2172 (2020), HB 2238 (2020), SCS/SB 189 (2019), SS/SCS/SBs 46 & 50 (2019), SS/HCS/HB 255 (2019), SCS/HCS/HB 674 (2019), and HB 701 (2019), and is substantially similar to a provision contained in SCS/SB 529 (2020), SCS/HB 1700 (2020), and HCS#2/HB 1957 (2020).
EARLY CHILDHOOD SALES TAX
This act allows Greene County and any city within the county to impose a sales tax, upon approval of a majority of the voters, not to exceed one-fourth of one percent for the purpose of funding early childhood education in the county or city. (Section 67.1790)
This provision is identical to HB 1480 (2020) and is substantially similar to a provision contained in HCS/SS#2/SB 704 (2020), SCS/HB 1700 (2020), and SS#2/SCS/HCS/HB 1854 (2020).
CAPITAL IMPROVEMENT SALES TAX
This act makes technical corrections to provisions of law authorizing Clay and Platte counties to propose a capital improvement sales tax. (Section 67.730)
This provision is identical to HB 1746 (2020) and is substantially similar to a provision contained in HCS/SS#2/SB 704 (2020), SCS/HB 1700 (2020), and SS#2/SCS/HCS/HB 1854 (2020).
Current law authorizes the City of Lamar Heights to levy a sales tax of up to 2% on retail sales of food at cafes, cafeterias, lunchrooms, or restaurants for the purpose of funding the construction, maintenance, and operation of capital improvements. This act allows such sales tax to be levied at a rate not to exceed 6% and allows the revenues to be used for general revenue purposes. (Section 94.838)
This provision is identical to HB 2180 (2020) and is substantially similar to a provision contained in HCS/SS#2/SB 704 (2020), SCS/HB 1700 (2020), and SS#2/SCS/HCS/HB 1854 (2020).
JOSH NORBERG