TRANSIENT GUEST TAXES

This act authorizes the City of Butler to submit to the voters a transient guest tax not to exceed 6.0% of the charges per occupied room per night. (Section 67.1011)

This provision is identical to a provision contained in CCS/HCS/SB 365 (2021), HCS/HB 252 (2021), HCS/HB 1274 (2021), and HCS/HB 1336 (2021), and is substantially similar to HCS/HB 65 (2021).

This act authorizes the City of Harrisonville to submit to the voters a transient guest tax not to exceed 6.0% of the charges per occupied room per night. (Section 67.1013)

This provision is identical to HB 847 (2021) and to a provision contained in CCS/HCS/SB 365 (2021), HCS/HB 1274 (2021), and HCS/HB 1336 (2021).

Current law authorizes certain cities to submit to the voters a transient guest tax of at least 2% but not more than 5% per occupied room per night for the purposes of the promotion of tourism. This act adds the cities of Cameron and Marceline to such list of cities. (Section 67.1360)

This provision is identical to HB 993 (2021) and to a provision contained in CCS/HCS/SB 365 (2021), HCS/HB 252 (2021), HCS/HB 1274 (2021), and HCS/HB 1336 (2021).

Current law authorizes certain cities to submit to the voters a transient guest tax not to exceed 5% of the charges per occupied room per night for the purposes of the promotion of tourism. This act adds the City of Smithville to such list of cities. (Section 94.834)

This provision is identical to HB 1047 (2021) and to a provision contained in CCS/HCS/SB 365 (2021), HCS/HB 1274 (2021), and HCS/HB 1336 (2021).

This act authorizes the City of Springfield to submit to the voters a transient guest tax not to exceed 2.5% of the charges per occupied room per night. Such tax shall be used solely for capital improvements 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. The vote shall occur on a general election day. (Section 94.842)

This provision is identical to a provision contained in SB 47 (2021), CCS/HCS/SB 365 (2021), HCS/HB 1274 (2021), and HCS/HB 1336 (2021), and is substantially similar to SB 387 (2019) and HB 1073 (2019), and to a provision contained in SS#2/SCS/HCS/HB 1854 (2020), HCS/SS#2/SB 704 (2020), HCS/SS/SCS/SB 570 (2020), HCS/SS/SCS/SB 594 (2020), HCS/SCS/SB 616 (2020), HCS/SCS/SB 725 (2020), SCS/SB 770 (2020), SS/SCS/SBs 46 & 50 (2019), SCS/HCS/HB 674 (2019), SCS/HB 761 (2019), and SCS/HB 1700 (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 HB 28 (2021) and to a provision contained in CCS/HCS/SB 365 (2021), HCS/HB 252 (2021), HCS/HB 1274 (2021), HCS/HB 1336 (2021), and 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).

PROPERTY TAXES

Current law requires that personal property be assessed at 33.3% of its true value in money. This act requires the assessor in St. Charles County to annually reduce such percentage such that the amount by which the revenue generated by taxes levied on such personal property is reduced is substantially equal to one hundred percent of the growth in revenue generated by real property assessment growth, as defined in the act. Annual reductions shall be made until December 31, 2072. Thereafter, the percentage of true value in money at which personal property is assessed shall be equal to the percentage in effect on January 1, 2072. (Section 137.115)

This provision is substantially similar to SS#2/SB 24 (2021).

TAXATION OF AIRCRAFT

Current law requires aircraft which are at least twenty-five years, used solely for noncommercial purposes, and operated less than fifty hours per year to be assessed at five percent of true value. This act changes the operating hours requirement to two hundred hours. (Section 137.115)

This provision is identical to a provision contained in CCS/HCS/SS/SCS/SBs 153 & 97 (2021), CCS/HCS/SB 226 (2021), CCS/HCS/SB 365 (2021), HCS/HB 555 (2021), HCS/SB 686 (2020), HCS/SB 782 (2020), HCS/SCS/SB 867 (2020), and HCS/HB 1333 (2020), and is substantially similar to HB 1284 (2020) and HB 1205 (2019).

JOSH NORBERG