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 with a population of less than fifty thousand inhabitants as of the last federal decennial census 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 this act, 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 primary or general election, a proposal to authorize the county to impose a tax under the provisions of sections 67.1015 to 67.1023.

     2. The ballot of submission shall be in substantially the following form:

     Shall the county of .................... (Insert the name of the county) impose a tourism sales tax of ....................... (Insert rate of percent) percent in .................... (Insert the area of the county)?

     [ ] YES [ ] NO

If a majority of the votes cast on the proposal by the qualified voters voting thereon are in favor of the proposal, then the tax shall be in effect. 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 rate of not more than two percent on the receipts from the sale at retail of goods and services 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 by the qualified voters, the governing body of the county shall make its order imposing the tax. The tax shall become effective on the first day of the second calendar quarter after such order is made, and such tax shall be collected by the department of revenue in the same manner as prescribed in section 32.087, RSMo, except as otherwise provided in sections 67.1015 to 67.1023.

     67.1016. In the area of each county in which a tourism sales tax has been imposed in the manner provided by sections 67.1015 to 67.1023, every retailer within such area, including those located partially within the area, shall add the tax imposed by the provisions of this act to the sale price, and this tax shall be a debt of the purchaser to the retailer until paid, and shall be recoverable at law in the same manner as the purchase price.

     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 at any primary or general election. The ballot of submission shall be in substantially the following form:

     Shall the county of ....................... repeal the      (Insert name of county) tourism sales tax of ........................ percent in effect (Insert rate of percent) in .......................... (Insert the area 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 goods and services. 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.

     67.1019. On or 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 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 taxes under sections 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". 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 county treasurer may make refunds from the amounts in the trust fund and credited to any county for erroneous payments and overpayments made. If the county abolishes the tax in any area, the county treasurer 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. After one year has elapsed after the effective date of abolition of the tax in such area, the county treasurer shall close the account of that area.

     3. The county treasurer shall quarterly report on the management of the trust fund and administration of such tourism sales taxes. The county treasurer shall provide the governing body of the county, as well as each member of the board of governors established in section 67.1023, 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.

     5. As used in section 67.015 to 67.1023, the county treasurer means the treasurer of the county from which the most revenue is generated for the advertising and tourism promotion trust fund.

     67.1021. 1. 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, the governing body of the county shall appoint a tourism board of governors. The board of governors shall be comprised of the following:

     (1) One member from each area or portion of the county enacting a tax under sections 67.1015 to 67.1023; and

     (2) Twelve additional members, to come from participating areas, based on the percentage the member's area generates in the tourism trust fund compared to the other participating areas.

     2. Members shall be appointed for two-year terms, with no member serving more than three terms. Members of the board of governors shall be a resident of the taxing area and shall be actively engaged in the tourism industry in the taxing area.

     3. The board of governors shall determine in what manner moneys in the advertising and tourism promotion trust fund will be expended, and disbursements from the fund shall be made strictly in accordance with the directions of the board. The board is expressly empowered to contract with one locally based non-profit marketing organization which has been in business for at least five continuous years. Any organization contracting with the board shall be required to provide an annual report to the board which details the organizations objectives and results of any marketing campaigns or promotions.

     67.1023. Any two or more counties levying a tourism sales tax throughout or in its area of the county 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 the provisions of chapter 70, RSMo and sections 67.1015 to 67.1023; and, in such event, at the end of the first full year in which the tax is collected, and for every year thereafter in which the tax is continuing to be collected, the proceeds from the tax in all cooperating counties shall be totaled and the board membership shall be reapportioned accordingly.