HCS HB 186 -- TRANSIENT GUEST TAX AND SALES TAX ON FOOD FOR THE
CITY OF LAMAR HEIGHTS

SPONSOR:  Sutherland (Emery)

COMMITTEE ACTION:  Voted "do pass" by the Committee on Ways and
Means by a vote of 14 to 0.

This substitute authorizes the City of Lamar Heights to impose,
upon voter approval, a room tax of not more than 6% per night and
a local sales tax on food of not more than 2%.  These taxes will
be in addition to any other taxes authorized by law and used
solely for capital improvements.

The substitute contains an emergency clause.

FISCAL NOTE:  Estimated Income on General Revenue Fund of Unknown
in FY 2006, FY 2007, and FY 2008.  No impact on Other State Funds
in FY 2006, FY 2007, and FY 2008.

PROPONENTS:  Supporters say that the City of Lamar Heights would
like the opportunity to vote on authorizing a transient guest and
a local sales tax on food to fund a major capital improvement.
There are 206 residents, two motels, and five restaurants in the
city.  The town has been working with the Department of Natural
Resources for two years and needs a sewer system.  Because of the
makeup of the community, grants are not available for this
project.

Testifying for the bill was Representative Emery.

OPPONENTS:  There was no opposition voiced to the committee.

Karla Strobel, Legislative Analyst

Missouri House of Representatives
93rd General Assembly, 1st Regular Session
Last Updated August 25, 2005 at 1:18 pm