SB 4 - This act revises provisions of Missouri law relating to certain local taxes, largely in response to a Missouri Supreme Court decision, Tillis v. City of Branson, in which the Court determined that certain taxes authorized by law were written in such a way as to violate the unconstitutional prohibition against special legislation.

St. Charles County is currently authorized to form a County Convention and Sports Facilities Authority. This act modifies the description of the county to conform to the provisions of Tillis.

The provisions authorizing a municipal tourism tax in Branson are revised to meet the Court's requirements, to authorize a new vote on the issue, and to allow tax revenues to be used to pay bonds which had been authorized by the voters under the previous municipal tourism tax.

The act also authorizes the voters of the City of West Plains to adopt a municipal tourism tax. The act contains an emergency clause.

RUSS HEMBREE