To amend chapter 67, RSMo, relating to tourism taxes, by adding eight new sections relating to the same subject.

BE IT ENACTED BY THE GENERAL ASSEMBLY OF THE STATE OF MISSOURI, AS FOLLOWS:

     Section A. Chapter 67, RSMo, is amended by adding eight new sections to be known as sections 67.1015, 67.1016, 67.1017, 67.1018, 67.1019, 67.1020, 67.1021 and 67.1023, to read as follows:

     67.1015. 1. The governing body of any county which has any part of a Corps of Engineers lake with a shoreline of at least eight hundred miles, and not exceeding a shoreline of nine hundred miles, within said county may by a majority vote impose a sales tax throughout or in any portion of the county for the promotion of tourism as provided in sections 67.1015 to 67.1023, but such tax shall not become effective unless the governing body of the county submits to the voters in any portion of the county thereof in which the proposed tax would be collected, at a public election, a proposal to authorize the county to impose a tax under the provisions of sections 67.1015 to 67.1023. When a proposal does not include all of the county, the portions of the county subject to taxation shall be contiguous.

     2. The ballot of submission shall be in substantially the

following form:

     Shall the county of ........................ (insert name of county) impose a tourism tax of ................. percent (insert rate) in (insert name of county or description of certain areas of the county)?

     [ ] Yes                                   [ ] No

If a majority of the votes cast on the proposal by the qualified

voters of the area voting thereon are in favor of the proposal then the tax shall be in effect as provided in this section. If a majority of the votes cast by the qualified voters voting are opposed to the proposal, then the governing body of the county shall have no power to impose the tax authorized by sections 67.1015 to 67.1023, unless and until the governing body of the county shall again have submitted another proposal to authorize the governing body of the county to impose the tax, and such proposal is approved by a majority of the qualified voters voting thereon.

     3. The tourism tax may be imposed at a uniform rate of not more than two percent on the receipts from the sale at retail of tangible personal property or taxable services, subject to tax pursuant to chapter 144, RSMo, within that portion of the county for which such tax has been adopted.

     4. Within ten days after a vote in favor of the adoption of a tourism sales tax, the county commission shall make its order imposing the tax. The tax shall become effective on the first day of the second calendar quarter after the director of revenue receives notice of the adoption of the tax and such tax shall be collected and administered by the department of revenue in the same manner as prescribed in section 32.087, RSMo, and sections 144.010 to 144.525, RSMo, except as otherwise provided in sections 67.1015 to 67.1023.

     67.1016. For the purposes of the tourism tax imposed by an order pursuant to sections 67.1015 to 67.1023, all sales at retail shall be deemed to be consummated at the place of business of the retailer.

     67.1017. The governing body of any county which has adopted a tourism sales tax pursuant to sections 67.1015 to 67.1023 may submit the question of repeal of the tax to the voters of the area of the county which has adopted the tax at any primary or general election. The ballot of submission shall be in substantially the following form:

     Shall the county of ........................ (insert name of county) repeal the tourism sales tax of .................... percent (insert rate) in effect in (insert name of county or describe certain areas of the county)?

      [ ] Yes                                    [ ] No

If a majority of the votes cast on the proposal are in favor of repeal, that repeal shall become effective on December thirty-first of the calendar year in which such repeal was approved.

     67.1018. The order imposing the tourism sales tax under the provisions of sections 67.1015 to 67.1023 shall impose upon all sellers within the area wherein the tax is to be paid an additional tax on all receipts from the sale at retail of tangible personal property or taxable services subject to tax included in chapter 144, RSMo. The amount reported and returned by the seller shall be computed on the basis of the tax imposed by the order as authorized by sections 67.1015 to 67.1023. The seller shall report and return the amount so computed to the director of revenue on such forms and in such manner as the director of revenue may prescribe.

     67.1019. On and after the effective date of any tax imposed under the provisions of sections 67.1015 to 67.1023, the director of revenue shall be responsible for the administration, collection, enforcement, and operation of the tax, and all provisions of sections 32.085 and 32.087, RSMo, shall apply to the tax so imposed, unless contrary to the provisions of sections 67.1015 to 67.1023 in which case the provisions of sections 67.1015 to 67.1023 shall control. An amount not to exceed one percent of the amount collected shall be retained by the director of revenue for deposit in the general revenue fund to offset the costs of collection.

     67.1020. 1. All tourism sales tax under section 67.1015 to 67.1023 collected by the director of revenue, less a maximum of one percent collection fee, shall be deposited in a special trust fund, which is hereby created, to be known as the "Advertising and Tourism Sales Tax Trust Fund". Moneys in the advertising and tourism sales tax trust fund shall not be deemed to be state funds. Moneys in the advertising and tourism sales tax trust fund shall be distributed by the director on a quarterly basis and shall be deposited with the county treasurer in a special trust fund, which is hereby created, to be known as the "Advertising and Tourism Promotion Trust Fund". The moneys in the advertising and tourism promotion trust fund shall be deemed to be dedicated county funds and shall not be commingled with any other funds of the county. The county treasurer shall keep accurate records of the amount of money in the trust fund and the records shall be open to the inspection of officers of the county, the state and the public.

     2. The director of revenue may make refunds from the amounts in the trust fund credited to any county for erroneous payments and overpayment, as provided in section 144.190, RSMo. If any county abolishes the tax, the director of revenue may retain in the trust fund, for a period of one year, two percent of the amount collected from such area to cover possible refunds or overpayments of the tax within such area. No less than three years after the effective date of abolition of the tax, the director of revenue and the county treasurer shall close the account and transfer any remaining funds to county general revenue.

     3. The county treasurer shall report on the management of the trust fund and administration of such tourism sales taxes and shall provide the governing body of the county, as well as each member of the tourism development board established in section 67.1021, with a detailed accounting of the source of all funds received by the treasurer for the advertising and tourism promotion trust fund.

     4. The county treasurer and any deputies, assistants and employees, who shall have any duties or responsibilities in connection with the funds which come into their hands under the provisions of sections 67.1015 to 67.1023 shall enter additional surety bonds, payable to the counties in whose behalf such funds have been collected under the provisions of sections 67.1015 to 67.1023, as may be required by the governing body of their respective counties. The cost of the premium for the additional surety bonds shall be paid from the advertising and tourism promotion trust fund.

     67.1021. Any two or more contiguous counties, or portion thereof, levying a tourism sales tax under the provisions of sections 67.1015 to 67.1023 shall act cooperatively in carrying on activities for the advertising and promotion of tourism within their respective areas as authorized by sections 70.210 to 70.320, RSMo. Activities in which the counties may cooperate include, but are not limited to, joint management of moneys generated pursuant to section 67.1020 and governance by the tourism development board as provided in section 67.1023.

     67.1023. 1. There is hereby created in each county where a tourism sales tax is levied and collected throughout or in any portion of the county under the provisions of sections 67.1015 to 67.1023, a "Tourism Development Board" to be appointed by the governing body of the county. The tourism development board shall be comprised of the following:

     (1) Twelve members, who shall be chosen equally from contiguous counties imposing the tax, and who shall choose an additional member to serve as the chairman who shall vote only in case of a tie vote;

     (2) Members shall be appointed for two-year terms, with no member serving more than three terms. Each member of the tourism development board shall be a resident of the taxing area and own, or be actively engaged in, a business in the taxing county or portion thereof imposing the tax;

     (3) The tourism development board shall determine in what manner moneys in the advertising and tourism promotion trust fund will be expended, and disbursements from the fund shall be authorized and made strictly in accordance with the directions of the board and for the purpose of engaging in advertising and promotion activities concerning tourism;

     (4) The tourism development board is expressly empowered to annually contract with one locally based non-profit marketing organization which has been in business for no less than five continuous years. The board or the locally based non-profit marketing organization may contract and subcontract for goods and services for the purpose of engaging in advertising and promotion activities concerning tourism. Any organization contracting with the board shall be required to report to the board detailed plans, budgets, objectives and programs for the promotion and advertising activities proposed, and the results of any marketing campaigns or promotions undertaken at the direction or with the authorization of the board.