SCS HCS HB 515 -- TOURISM COMMUNITY ENHANCEMENT DISTRICTS

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.  Members are
required to be residents of the district, own property in the
district, be employed by a business in the district, or operate a
business in the district.  Currently, only residents of the
district may be board members.  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, utilities, telephone, and wireless services.  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% may 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