HB 515 -- Tourism Community Enhancement Districts

Sponsor:  Wood

Currently, each tourism community enhancement district has a
board of directors with at least five members.  This bill
increases the number to seven directors and changes the
membership so that it is based on the amount of sales tax revenue
collected by each district rather than population.  A simple
majority vote is required for the removal of a board member
instead of the current two-thirds vote of the appointing
governing body.

Currently, the board is allowed to levy, upon voter approval, a
tourism tax of up to 1% on all sales within the district.  The
bill prohibits the tourism tax from being assessed on the sale of
food.  The manner in which the revenue from the tax is
distributed is changed so that 98% of the revenue is used for the
marketing, advertising, and promotion of tourism; the
administration of these activities; and a reasonable reserve.
One percent of the revenue must be held in reserve, and another
1% can be retained by the Department of Revenue for the
collection of the sales tax.

Missouri House of Representatives
93rd General Assembly, 1st Regular Session
Last Updated August 25, 2005 at 1:19 pm