Authorizes a transient guest tax for tourism purposes upon voter approval in cities of the third classification operating under the city manager form of government

HB 2595 proposes allowing cities of the third classification with city manager government to impose a 5% tax on lodging charges (hotels, short-term rentals, B&Bs) paid by transient guests staying 31 days or less per quarter. The tax would require voter approval via a specific ballot question and could only fund tourism promotion, such as marketing or facility maintenance. Cities would have two options for collecting the tax: manage it internally or partner with Missouri’s state revenue director. The tax cannot take effect without voter approval and may be repealed through another voter vote.