Modifies provisions relating to the use of certain tourism tax revenues

SB 1646 reorganizes how Missouri municipalities must use tourism tax revenues. It requires 75% of collected taxes to fund tourism infrastructure (like roads, parks, and facilities for events), while 25% must support tourism marketing and promotion. Any existing tourism bonds issued before 1997 can be paid down using a portion of the 75% infrastructure allocation. Municipalities must also obtain voter approval before implementing these taxes or using them to retire debt.