Don HB1659 Authorizes an economic development sales tax in Kirksville, authorizes tourism taxes in several counties and cities, and makes collectors of tourism taxes personally liable. This bill allows the governing body of Kirksville to impose, subject to voter approval, a sales tax on retail sales for the purpose of funding local economic development projects, including transportation projects. The tax will terminate as approved by the voters.
Hickory County is authorized to enact a tourism tax on transient guests of hotels and motels.
The bill expands personal liability for the collection of taxes to include tourism taxes in Branson and in lake area business districts. Tourism tax statutes do not currently make the individual responsible for filing the taxes personally liable, as is the case in state sales taxes. This bill allows the governing body of Kirksville to impose, subject to voter approval, a sales tax on retail sales for the purpose of funding local economic development projects including transportation projects. The tax will terminate as approved by the voters. This bill allows the governing body of Kirksville to impose, subject to voter approval, a sales tax on retail sales for the purpose of funding local economic development projects including transportation projects.