SB 104 Missouri Senate · 2025 Regular Session

Modifies provisions relating to local taxing jurisdictions

Based on the provided title and abstract, SB 104 modifies existing provisions related to local taxing jurisdictions. However, the context does not provide specific details on what these modifications entail, which local taxing jurisdictions are affected, or the mechanisms of these changes. Therefore, a more detailed summary is not possible with the current information.

Bill status in committee 1 of 4 stages cleared

Introduction

Dec 2024

Committee Review

Floor Vote

Governor

Introduced Dec 1, 2024 Last action May 14, 2025

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What changed between versions

Introduced → Senate Committee Substitute · 5 edits

MODERATE

The bill was amended to expand its scope from repealing one tax section to repealing three tax sections (67.1367, 67.2500, and 94.900) and enacting four new sections. The changes shift the focus from city-based public safety taxes to include county-based tourism taxes and theater/entertainment district provisions, while retaining the original public safety sales tax language.

Scope change

The bill's scope expanded from applying only to specific cities to also include counties, adding new tax categories for tourism and entertainment districts alongside the original public safety sales tax.

SCOPE

Changed from repealing one section to repealing three sections (67.1367, 67.2500, and 94.900) and enacting four new sections instead of one.

ELIGIBILITY

Added new eligibility criteria for counties to impose tourism taxes on hotel and lodging charges, including specific population thresholds and county seat requirements.

Added new provisions for theater, cultural arts, and entertainment districts that can be established in certain counties and cities with specific population classifications.

DEFINITION

Added a definition for 'transient guests' as persons occupying rooms for thirty-one days or less during any calendar quarter.

TIMELINE

Added a provision allowing counties that imposed hotel taxes before August 28, 2025, to expand to bed and breakfast and campground taxes without a separate vote.

Floor votes

How they voted

No floor votes recorded yet.

Full legislative history

Actions timeline

Total actions

Key actions

Committee

Mar 13, 2025

Upper · Passed

Reported from S Local Government, Elections and Pensions Committee w/SCS

upper

Mar 3, 2025

Upper · Passed

SCS Voted Do Pass S Local Government, Elections and Pensions Committee (0447S.05C)

upper

Feb 17, 2025

Upper · Passed

Hearing Conducted S Local Government, Elections and Pensions Committee

upper

Dec 1, 2024

Introduced

Prefiled

upper

1 primary · 0 co-sponsors