S1184.02T

To repeal section 67.1000, RSMo Supp. 1996, relating to tourism tax, and to enact in lieu thereof four new sections relating to the same subject, with an emergency clause.

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     Section A. Section 67.1000, RSMo Supp. 1996, is repealed and four new sections, to be known as sections 67.1000, 67.1360, 67.1362 and 67.1364, to read as follows: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 of the third classification with a population of less than ten thousand inhabitants which adjoins only two other counties, 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 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, 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.

     67.1360. The governing body of a city with a population of more than seven thousand and which is located in a county of the third class which contains a state correctional center and which borders the Missouri river, may impose a tax on the charges for all sleeping rooms paid by the transient guests of hotels, motels, bed and breakfast inns and campgrounds and any docking facility which rents slips to recreational boats which are used by transients for sleeping, which shall be at least two percent, but 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 submits to the voters of the city at a state general, primary or special election, a proposal to authorize the governing body of the city to impose a tax under the provisions of this section and section 67.1362. The tax authorized by this section and section 67.1362 shall be in addition to any charge paid to the owner or operator 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 solely for funding the promotion of tourism. Such tax shall be stated separately from all other charges and taxes.

     67.1362. 1. The question shall be submitted in substantially the following form:

     Shall the .......................... (City) levy a tax of ............ percent on each sleeping room occupied and rented by transient guests and any docking facility which rents slips to recreational boats which are used by transients for sleeping in the city, where the proceeds of which shall be expended for promotion of tourism?

           Yes                No

If a majority of the votes cast on the question by the qualified voters voting thereon are in favor of the question, then the tax shall become effective on the first day of the calendar quarter following the calendar quarter in which the election was held. If a majority of the votes cast on the question by the qualified voters voting thereon are opposed to the question, then the governing body for the city shall have no power to impose the tax authorized by this section unless and until the governing body of the city again submits the question to the qualified voters of the city and such question is approved by a majority of the qualified voters voting on the question.

     2. On and after the effective date of any tax authorized under the provisions of this section and section 67.1360, the city may adopt one of the two following provisions for the collection and administration of the tax:

     (1) The city may adopt rules and regulations for the internal collection of such tax by the city officers usually responsible for collection and administration of city taxes; or

     (2) The city enter into an agreement with the director of revenue of the state of Missouri for the purpose of collecting the tax authorized in this section and section 67.1360. In the event any city enters into an agreement with the director of revenue of the state of Missouri for the collection of the tax authorized in this section and section 67.1360, the director of revenue shall perform all functions incident to the administration, collection, enforcement and operation of such tax, and the director of revenue shall collect the additional tax authorized under the provisions of this section and section 67.1360. The tax authorized under the provisions of this section and section 67.1360 shall be collected and reported upon such forms and under such administrative rules and regulations as may be prescribed by the director of revenue, and the director of revenue shall retain an amount not to exceed one percent for cost of collection.

     3. If a tax is imposed by a city under this section and section 67.1360, the city may collect a penalty of one percent and interest not to exceed two percent per month on unpaid taxes which shall be considered delinquent thirty days after the last day of each quarter.

     67.1364. 1. Upon adoption of the tourism sales tax, there shall be established a tourism commission to consist of five members appointed by the governing body of the city. Of these five members, one will be a representative of the hotel and motel industry and two shall be active in the tourism industry; the remaining members of the commission will be members of local general business interests in the city. One member of the city council shall serve as liaison in a non-voting capacity. All members shall be a resident of the city. Members of the tourism commission will be appointed for a term of three years; but, of the members first appointed, one shall be appointed for a term of one year, two shall be appointed for a term of two years, and two shall be appointed for a term of three years. Members of the commission may serve no more than two consecutive terms. The members will serve without compensation.

     2. The revenue received from the tax shall be deposited in a special fund and used solely to promote tourism. The commission shall administer the moneys within the limits of the budget approved by the city council.

     Section B. Because of the need to raise revenue for the promotion of tourism this act is deemed necessary for the immediate preservation of the public health, welfare, peace and safety, and is hereby declared to be an emergency act within the meaning of the constitution, and this act shall be in full force and effect upon its passage and approval.