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Missouri · Through 2026 legislative session (floor)

Mo. Rev. Stat. § 94.817: Ballot for submission, all taxes.

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Where this section sits in the code
  1. Title VII - CITIES, TOWNS AND VILLAGES
  2. Chapter 94 - Taxation in Other Cities

1. The ballot of submission shall contain substantially, but need not be limited to, the following:

(1) If the proposal submitted involves only authorization to impose the tourism tax authorized by section 94.802, the following language:

Shall the municipality of ______ (insert name of municipality) impose a tourism tax of ______% on the price paid or charged for rooms or accommodations thirty days or less at hotels, motels, tourist courts, campground sites, condominium units, time-share interests in condominiums and the price charged for tickets and other charges for admission to or participation in private tourist attractions for the purpose of funding ______ (insert type of improvement), which may include the retirement of debt under previously voter-approved bonded indebtedness, and promoting tourism?

☐ YES ☐ NO

(2) If the proposal submitted involves only authorization to impose the tourism tax authorized by section 94.805, the following language:

Shall the municipality of ______ (insert name of municipality) impose a tourism tax of ______% on the price paid or charged for food and drinks sold in restaurants and other establishments for the purpose of funding ______ (insert type of improvement), which may include the retirement of debt under previously voter-approved bonded indebtedness, and promoting tourism?

☐ YES ☐ NO

(3) If the proposal submitted involves authorization to issue bonds and repay such bonds with revenues from the collection of the tourism tax authorized by sections 94.802, the following language:

Shall the municipality of ______ (insert name of municipality) issue bonds in the amount of $______ (insert amount) for the purpose of funding ______ (insert type of improvement) and shall a tourism tax of ______% be imposed on the price paid or charged for rooms or accommodations for thirty days or less at hotels, motels, tourist courts, campground sites, condominium units, time-share interests in condominiums and the price charged for tickets and other charges for admission to or participation in private tourist attractions to repay such bonds or previously voter-approved bonded indebtedness and to promote tourism?

☐ YES ☐ NO

(4) If the proposal submitted involves authorization to issue bonds and repay such bonds with revenues from the collection of the tax authorized by section 94.805, the following language:

Shall the municipality of ______ (insert name of municipality) issue bonds in the amount of $______ (insert amount) for the purpose of funding ______ (insert type of improvement) and shall a tourism tax of ______% be imposed on the price paid or charged for food and drinks sold in restaurants and other establishments to repay such bonds or previously voter-approved bonded indebtedness and promote tourism?

☐ YES ☐ NO

2. Any proposal to impose a tourism tax shall be approved by a majority of the qualified voters voting thereon before the tax shall become effective. Any proposal to issue bonds and impose a tourism tax to retire such bonds must be approved by the constitutionally required percentage of the qualified voters voting thereon before such bonds may be issued; provided however, if a majority of the qualified voters voting thereon are in favor of the proposal, the governing body of the municipality may nevertheless impose any tourism tax submitted to the voters as a part of such proposal and use the revenues from the tourism tax for the retirement of debt under previously voter-approved bonded indebtedness. A proposal to impose a tourism tax or to issue bonds which does not receive the requisite majority of the qualified voters voting thereon to impose a tourism tax or to issue bonds may by action of the governing body of the municipality be resubmitted at a subsequent election. In the event a proposal to authorize the issuance of bonds and to impose a tourism tax does not receive the affirmative vote of the constitutionally required percentage of qualified voters voting thereon for the issuance of bonds but does receive the affirmative vote of a majority of the qualified voters voting thereon and the tourism tax then becomes effective, the governing body of the municipality may submit a proposal to issue bonds at a subsequent election and utilize a previously voter-approved tourism tax to retire said bonds, and in such event, the ballot of submission shall be substantially in the following language:

Shall the municipality of ______ (insert name of municipality) issue bonds in the amount of $______ (insert amount) for the purpose of funding ______ (insert type of improvement) and repay such bonds by using the tourism ______ (here insert "tax" or "taxes" ) previously voter approved?

☐ YES ☐ NO

Collected 2026-09-03T22:23:25Z. Source file · JSON

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