92.327. Convention and tourism tax, submitted to voters--rate of tax, deposit in convention tourism fund, purpose. - Missouri Statutes

Convention and tourism tax, submitted to voters--rate of tax,deposit in convention tourism fund, purpose.

92.327. 1. Any city may submit a proposition to the voters of suchcity:

(1) A tax not to exceed seven and one-half percent of the amount ofsales or charges for all sleeping rooms paid by the transient guests ofhotels, motels and tourist courts situated within the city involved, anddoing business within such city (excluding sales tax); and

(2) A tax not to exceed two percent of the gross receipts derivedfrom the retail sales of food by every person operating a foodestablishment.

2. Such taxes shall be known as the "convention and tourism tax" andwhen collected shall be deposited by the city treasurer in a separate fundto be known as the "Convention and Tourism Fund". The governing body ofthe city shall appropriate from the convention and tourism fund as providedin sections 92.325 to 92.340.

(L. 1989 S.B. 295 & 312 § 7, A.L. 1999 H.B. 35, A.L. 2002 H.B. 1041 merged with S.B. 1210)