S0078.01T

To repeal section 67.1000, RSMo Supp. 1996, relating to tourism sales taxes, and to enact in lieu thereof one new section relating to the same subject.

Be it enacted by the General Assembly of the State of Missouri, as follows:

     Section A. Section 67.1000, RSMo Supp. 1996, is repealed and one new section enacted in lieu thereof to be known as section 67.1000, and to read as follows:

     67.1000. The governing body of any county of the second classification which is north of the Missouri River and which adjoins a county with a population of more than one hundred thousand inhabitants which contains a campus of the University of Missouri, or the governing body of any county with a township form of government with a population of less than nine thousand inhabitants which adjoins at least six other counties with a township form of government, or the governing body of any county with a township form of government which adjoins at least four other counties with a township form of government and at least one, but not more than one, county of the third classification without a township form of government with a population of less than three thousand inhabitants, or the governing body of any county which contains a state educational institution described as a state teachers college, as defined in paragraph (c) of subdivision (5) of section 176.010, RSMo, other than a county which adjoins the Mississippi River, or a county with a population of more than one hundred fifty thousand inhabitants, or in any county of the third classification without a township form of government which has at least thirteen thousand inhabitants but not more than fourteen thousand inhabitants and adjoins six counties of the third classification and no counties of any other classification, or any city which is the county seat of any county of the third classification which borders the state of Arkansas and contains a branch of Southwest Missouri State University or any fourth class municipality located within a county of the third classification without a township form of government with a population between fifteen thousand and sixteen thousand five hundred which borders exactly four counties of the third classification and no other counties of any other classification, or in any third class city with a population of at least six thousand inhabitants which is the county seat of a county of the third classification with a township form of government which has a population of at least ten thousand inhabitants but not more than twelve thousand inhabitants, or any fourth class city which is the county seat of any county of the third classification which borders the state of Iowa and has at least five counties of the third classification bordering it, or any city with a special charter that is the county seat of a county of the third classification with at least six counties of the third classification bordering it, or any third class city located in two counties of the third classification only one of which has a township form of government but both of which border the same county of the first classification or any third class city with a population of at least twelve thousand inhabitants but not more than fifteen thousand inhabitants located in a county of the third classification which contains a medium security state correctional facility, or any third class city with a population of at least fifteen thousand but not more than seventeen thousand inhabitants which is the county seat of a county of the fourth classification which is operating as a county of the second classification and has a state university located in such city, or any city which is the county seat of any county of the third classification with a population of at least twenty-one thousand five hundred inhabitants which borders a county of the third classification with a population of less than three thousand inhabitants, or any city of the third classification with a population of at least eleven thousand inhabitants in a county of the first classification without a charter form of government with a population less than one hundred fifty thousand which borders two counties of the first classification with a charter form of government, [or] any city which is the county seat of any county of the third classification with a population not greater than nine thousand inhabitants which borders only two counties of the third classification, or any city of the fourth classification with a population in excess of forty thousand which borders on a city of the first classification having a charter form of government which is situated in a county of the first classification with a charter form of government and such county borders another county of the first classification with a charter form of government having a population in excess of eight hundred thousand, may impose a tax on the charges for all sleeping rooms paid by the transient guests of hotels or motels situated in the city or county, which shall be not more than five percent per occupied room per night, except that such tax shall not become effective unless the governing body of the city or county submits to the voters of the city or county at a state general, primary or special election, a proposal to authorize the governing body of the city or county to impose a tax under the provisions of this section and section 67.1002. The tax authorized by this section and section 67.1002 shall be in addition to the charge for the sleeping room and shall be in addition to any and all taxes imposed by law and the proceeds of such tax shall be used by the city or county solely for funding a convention and visitors bureau which shall be a general not for profit organization with whom the city or county has contracted, and which is established for the purpose of promoting the city or county as a convention, visitor and tourist center. Such tax shall be stated separately from all other charges and taxes.