Branson pledges voter control if tourism tax expands beyond roads and utilities

At its May 12, 2026, meeting, the Branson Board of Aldermen passed, by unanimous vote, the Tourism Tax Voter Approval Resolution. It directly addresses an amendment currently moving through the Missouri Legislature that would change a specific state statute, Section 94.815, RSMo.

The proposed state amendment would drastically expand the rules, allowing the city to spend its existing tourism tax funds on entirely new categories, specifically listing new parks and tourism infrastructure facilities. To address public concerns about transparency and voter approval of any bonding, the resolution declares the city’s clear policy and intent to submit any proposed changes to bonding using the tourism tax directly to the city’s qualified voters.

Senate Bill 1646 proposes changing how the city spends the revenues raised through its City Tourism Tax. It drastically expands the rules, allowing tax dollars to be spent not just on basic needs like roads and water, but on sports arenas and entertainment venues.

Currently, the city collects a tourism tax on hotel stays, amusement tickets and restaurant meals. Under the current statute, 75 percent of this money must be deposited into a specific infrastructure account. The original law is clear and restrictive about how this money could be used. It stated that funds were to be used strictly for building and maintaining basic infrastructure, specifically sidewalks, streets, highways, roads, waterworks and wastewater systems. It helped ensure that, as tourists stressed the city’s basic systems, tourist dollars paid to fix them.

The new bill introduces a subtle but massive shift in how the city can spend that 75 percent. First, it changes the restrictive phrase “to include” to the open-ended phrase “including, but not limited to.” This gives local government broad power to define what counts as infrastructure and adds parks to the approved list.

The most significant change in the proposed law is the addition of tourism infrastructure facilities. The bill explicitly allows use of the infrastructure account to construct and maintain these new facilities. It defines these as multipurpose sports and entertainment venues with a seating capacity of fewer than 25,000 people, along with associated parking. These venues must be owned or operated by a public body and help attract sports, recreational events, or meetings.

The proposal goes into great detail about which parts of these entertainment venues can be funded, including foundations, roofs, walls, floors, concourses, restrooms, event spaces and concession areas. It also allows the use of tax proceeds to acquire, construct and maintain structures, trails and other facilities to promote tourism.