Perfected

HOSPITAL SALES TAX

This act authorizes Bates County to impose a sales tax not to exceed 1% for the purposes of supporting the operations of hospital services in the county. (Section 67.597)

This provision is identical to SB 1484 (2024) and HB 2731 (2024), and to a provision in SCS/SB 1091 (2024).

TRANSIENT GUEST TAXES

This act adds the cities of Weldon Spring and Cottleville to the list of cities authorized to impose a transient guest tax at a rate not to exceed 5% for the purpose of the promotion of tourism. (Section 67.1003)

This act authorizes the city of Knob Noster to impose a transient guest tax at a rate not to exceed 6% for the purpose of promoting tourism, promoting economic development, and promoting the retention and growth of any military base near the city. (Section 67.1009)

This act authorizes the cities of Harrisonville and Jackson to impose a transient guest tax at a rate not to exceed 6% for the purpose of the promotion of tourism. (Section 67.1013)

This act adds the county of New Madrid to the list of counties authorized to impose a transient guest tax at a rate not to exceed 5% for the purpose of the promotion of tourism. (Section 67.1018)

This act adds the city of Richmond to the list of cities authorized to impose a transient guest tax at a rate not to exceed 5% for the purpose of the promotion of tourism. (Section 67.1360)

This act adds the county of Ste. Genevieve to the list of counties authorized to impose a transient guest tax at a rate not to exceed 6% for the purpose of the promotion of tourism. (Section 67.1367)

This act authorizes the city of Wentzville to impose a transient guest tax at a rate not to exceed 5% for general revenue purposes. (Section 94.961)

This act authorizes the village of Arrow Rock to impose a transient guest tax at a rate not to exceed 6% for economic development purposes and for the construction and maintenance of infrastructure improvements. (Section 94.1016)

CAPITAL IMPROVEMENTS SALES TAX

Current law authorizes the city of Lamar Heights to impose a transient guest tax at a rate not to exceed 6% and a food sales tax at a rate not to exceed 2% for the purpose of funding the construction, maintenance, and operation of capital improvements. This act allows such taxes to be used for emergency services and public safety. (Section 94.838)

PUBLIC SAFETY SALES TAX

This act adds the cities of Joplin, Hannibal, Moberly, and Richmond to the list of cities authorized to impose a sales tax at a rate of up to 0.5% for the purposes of improving public safety. (Section 94.900)

DEVELOPMENTAL DISABILITY RESOURCE BOARD TAXES

Under this act, the county developmental disability resource board tax levies shall be collected for the purpose of establishing and maintaining the county or city sheltered workshop, residence, facility, related services, or any other combination thereof. Such funds shall only be expended upon board approval for the operations and maintenance of sheltered workshops that are compliant with board funding request requirements. No board of directors shall require additional certifications or requirements for a compliant and credentialed applicant that are contrary to, or not currently required by, rules and standards developed and adopted by the Department of Elementary and Secondary Education for the operation of a sheltered workshop. This act shall not be construed to prohibit board expenditures from being used for the purpose of residence, facility, related services, or any combination thereof in addition to using board expenditures for the establishment or maintenance of the county or city sheltered workshop. (Section 205.971)

This provision is identical to SB 1361 (2024) and HB 1436 (2024).

JOSH NORBERG