Section 67-657 Powers of authority, city or county--taMissouri Revised Statutes
Chapter 67 
Political Subdivisions, Miscellaneous Powers 
Section 67.657 

August 28, 2007

Powers of authority, city or county--tax on sales or charges for hotels, voter 
approval, rate--ballot form--collection of tax--uses of revenue, excess 
revenue--alternative tax in lieu of license fee, ballot form, collection of 
tax--uses of revenue. 
67.657. 1. Nothing contained in sections 67.650 to 67.658 shall impair the 
powers of any county, municipality or other political subdivision to acquire, 
own, operate, develop or improve any facility of the type the authority is given 
the right and power to own, operate, develop or improve. 
2. Any county, municipality or other political subdivision or public agency is 
authorized to make gifts, donations, grants and contributions of money or real 
or personal property to the authority, whether such money or property is derived 
from tax revenues or from any other source. 
3. The state of Missouri or any agency, department or instrumentality thereof 
and the county, the city, or any political subdivision, public agency or public 
body, or any combination thereof pursuant to sections 70.210 to 70.325, RSMo, or 
otherwise, are authorized to enter into contracts, agreements, leases and 
subleases with each other, the authority and others to acquire, sell, convey, 
lease, sublease, own, operate, finance, develop or improve, or any combination 
thereof, any facility of the type the authority is given the right to construct, 
own, operate, develop or improve, including without limitation to agree to pay 
rents or other fees or charges, subject to annual appropriations, and to 
mortgage, pledge, assign, convey, or grant security in any interest which any 
such entity may have in such facility. 
4. In addition to any other tax imposed by law, and notwithstanding the 
provisions of subdivision (2) of subsection 5 of section 67.619, to the 
contrary, the governing body of the county may submit to the voters of the 
county a tax not to exceed three and one-half percent on the amount of sales or 
charges for all sleeping rooms paid by the transient guests of hotels and motels 
situated within the county involved, and doing business within such county for 
the purpose of funding a regional convention and sports complex authority and 
for other recreational and entertainment purposes. If the governing body so 
orders, the election officials of the county shall submit a proposition to the 
voters of such county at the next statewide or countywide election or at a 
special election called for that purpose, such special election to be held at 
the expense of the regional convention and sports complex authority. Such 
proposition shall be submitted to the voters in substantially the following form 
at such election: 
Shall a sales tax of ............ percent on the amount of sales or charges for 
all rooms paid by the transient guests of hotels and motels be levied in the 
county of .......... to provide certain funds for the regional convention and 
sports complex authority and for general revenue purposes? 
‚ „ YES ‚ „ NO In the event that a majority of the voters voting on such 
proposition in such county at such election approve such proposition, then such 
sales tax shall be in full force and effect as of the first day of the calendar 
quarter following the calendar quarter in which the election was held. 
5. On and after the effective day of any tax authorized under the provisions of 
subsection 4 of this section, the governing body of the county may adopt one of 
the two following provisions for the collection and administration of the tax: 
(1) The collector of revenue in such county may collect the tax pursuant to 
rules and regulations promulgated by the governing body of the county. The tax 
to be collected by the collector of revenue, less an amount not less than one 
percent and not more than three percent which may be retained for costs of 
collection, shall be remitted to the county and deposited in a special trust 
fund to be known as the "County Convention and Recreation Trust Fund" not later 
than thirty days following the end of each month; 
(2) The governing body of the county may enter into an agreement with the 
director of revenue of the state of Missouri for the purpose of collecting the 
tax authorized in subsection 4 of this section. In the event the governing body 
enters into an agreement with the director of revenue of the state of Missouri 
for the collection of the tax authorized in subsection 4 of this section, the 
director of revenue shall perform all functions incident to the administration, 
collection, enforcement, and operation of such tax, and the director of revenue 
shall collect such additional tax. The tax shall be collected and reported upon 
such forms and under such administrative rules and regulations as may be 
prescribed by the director of revenue, and the director of revenue shall retain 
not less than one percent nor more than three percent for cost of collection and 
shall transfer all other moneys collected for such tax to the county for deposit 
in the county convention and recreation trust fund. 
6. All funds deposited in the county convention and recreation trust fund shall, 
subject to annual appropriation, be disbursed by the county only for deposit in 
the regional convention and sports complex fund to pay the county's share of any 
rent, fees or charges payable pursuant to any contract, agreement, lease or 
sublease provided for in subsection 3 of this section; provided that in the 
event the county chooses to participate in a qualifying project and enters into 
any such contract, agreement, lease or sublease, then any funds in excess of its 
obligations hereunder which are deposited in the county convention and 
recreation trust fund in any year pursuant to subsection 4 of this section may 
be appropriated and disbursed by the county for general revenue purposes. 
7. Notwithstanding any provision of subsection 6 of this section to the 
contrary, funds deposited in the county convention and recreation trust fund 
pursuant to subsection 5 of this section in excess of amounts payable as the 
county's share of any rent, fees or charges payable pursuant to any contract, 
agreement, lease or sublease provided for in subsection 3 of this section, 
including reasonable reserves for future payments of such amounts, shall not be 
appropriated or paid except for funding of the regional convention and sports 
complex authority or for regional convention and tourism purposes to the 
regional convention and visitors commission established by section 67.601 if it 
is providing management and operations services for a facility of the regional 
convention and sports complex authority of which the state of Missouri, the 
city, and St. Louis County are lessees pursuant to a contract, agreement or 
sublease with such lessees. 
8. In addition to any other tax imposed by law, and notwithstanding the 
provisions of subdivision (1) of subsection 5 of section 67.619 to the contrary, 
the governing body of the city may repeal a present two-dollar license fee per 
occupied room levied in such city on hotels and motels and submit to the voters 
of the city a tax not to exceed three and one-half percent on the amount of 
sales or charges for all sleeping rooms paid by the transient guests of hotels 
and motels situated within the city involved, and doing business within such 
city for the purposes of funding debt service, lease payments or other expenses 
of an existing convention center, including any southern expansion thereof, of 
such city, a regional convention and sports complex authority or a regional 
convention and visitors commission or any combination thereof as herein 
provided. If the governing body so orders, the election officials of the city 
shall submit a proposition to the voters of such city at the next statewide or 
citywide election or at a special election called for that purpose, such special 
election to be held at the expense of the city. Such proposition shall be 
submitted to the voters in substantially the following form at such election: 
Shall the present two-dollar license fee per occupied room levied in the city of 
.................. on hotels and motels be repealed and a sales tax of 
.......... percent on the amount of sales or charges for all rooms paid by the 
transient guests of hotels and motels be levied in the city of ................ 
to provide funds for convention, tourism and sports facilities purposes and 
agencies? 
‚ „ YES ‚ „ NO In the event that a majority of the voters voting on such 
proposition in such city at such election approve such proposition, then such 
two-dollar license fee per occupied room shall be repealed and such sales tax 
shall be in full force and effect as of the first day of the calendar quarter 
following the calendar quarter in which the election was held. 
9. On and after the effective date of any tax authorized under the provisions of 
subsection 8 of this section, the governing body of the city may adopt one of 
the two following provisions for the collection and administration of the tax: 
(1) The collector of revenue in such city may collect the tax pursuant to rules 
and regulations promulgated by the governing body of the city. The tax to be 
collected by the collector of revenue, less an amount not less than one percent 
and not more than three percent which may be retained for costs of collection, 
shall be remitted to the city and deposited in a special trust fund to be known 
as the "City Convention and Sports Facility Trust Fund" not later than thirty 
days following the end of each month; 
(2) The governing body of the city may enter into an agreement with the director 
of revenue of the state of Missouri for the purpose of collecting the tax 
authorized in subsection 8 of this section. In the event the governing body 
enters into an agreement with the director of revenue of the state of Missouri 
for the collection of the tax authorized in subsection 8 of this section, the 
director of revenue shall perform all functions incident to the administration, 
collection, enforcement and operation of such tax, and the director of revenue 
shall collect such additional tax. The tax shall be collected and reported upon 
such forms and under such administrative rules and regulations as may be 
prescribed by the director of revenue, and the director of revenue shall retain 
not less than one percent nor more than three percent for cost of collection and 
shall transfer all other moneys collected for such tax to the city for deposit 
in the convention and sports facility trust fund. 
10. All funds deposited in the city convention and sports facility trust fund 
shall, subject to annual appropriation, be disbursed by the city only for first, 
debt service, lease payments or other expenses related to an existing convention 
center, including any southern expansion thereof, of such city, second, to pay 
the city's share of any rent, fees or charges payable pursuant to any lease 
provided for in subsection 3 of this section and third, the remainder, if any, 
annually to the regional convention and visitors commission established by 
section 67.601 if it is providing management and operations services for a 
facility of the regional convention and sports complex authority of which the 
state of Missouri, the city, and St. Louis County are lessees pursuant to a 
contract, agreement or sublease with such lessees. 
  (L. 1988 H.B. 1144, A.L. 1989 S.B. 295 & 312, A.L. 1991 S.B. 373) 

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