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Missouri Revised Statutes Title VII. Cities, Towns and Villages § 94.817. Ballot for submission, all taxes

Current as of January 01, 2023 | Updated by FindLaw Staff

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
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Cite this article: FindLaw.com - Missouri Revised Statutes Title VII. Cities, Towns and Villages § 94.817. Ballot for submission, all taxes - last updated January 01, 2023 | https://codes.findlaw.com/mo/title-vii-cities-towns-and-villages/mo-rev-st-94-817/

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