SCS/SB 104 - This act modifies provisions relating to local taxing jurisdictions.
TRANSIENT GUEST TAXES
This act adds the counties of Ste. Genevieve and Perry to the list of counties authorized to impose a transient guest tax for the promotion of tourism. (Section 67.1367)
This provision is identical to SB 169 (2025) and is substantially similar to HB 2784 (2024).
THEATER, CULTURAL ARTS, AND ENTERTAINMENT DISTRICTS
Under current law, certain counties may establish a theater, cultural arts, and entertainment district. This act adds counties that border the Lake of the Ozarks to the list of counties authorized to establish such districts.
Additionally, this act adds that the city of Branson may establish Branson Landing as an entertainment district in which establishments may sell intoxicating liquor by the drink for consumption within the common areas of the entertainment district during certain hours as provided in the act. The holder of the license is solely responsible for alcohol violations occurring at its establishment and in any common areas. (Sections 67.2500 and 311.084)
These provisions are identical to SB 482 (2025) and to provisions in HB 2068 (2024) and HB 2348 (2024), and are substantially similar to SB 1431 (2024).
PUBLIC SAFETY SALES TAXES
This act adds the village of Sunrise Beach and the cities of Hannibal, Moberly, Nevada, and Joplin to the list of cities authorized to impose a sales tax for the purposes of public safety. (Section 94.900)
JOSH NORBERG