94.270. Power to license, tax and regulate certain businesses and occupations--prohibition on local license fees in excess of certain amounts in certain cities (Edmundson, Woodson Terrace)--license fe - Missouri Statutes

Power to license, tax and regulate certain businesses andoccupations--prohibition on local license fees in excess ofcertain amounts in certain cities (Edmundson, WoodsonTerrace)--license fee on hotels or motels (St Peters)--increaseor decrease of tax, when.

94.270. 1. The mayor and board of aldermen shall have power andauthority to regulate and to license and to levy and collect a license taxon auctioneers, druggists, hawkers, peddlers, banks, brokers, pawnbrokers,merchants of all kinds, grocers, confectioners, restaurants, butchers,taverns, hotels, public boardinghouses, billiard and pool tables and othertables, bowling alleys, lumber dealers, real estate agents, loan companies,loan agents, public buildings, public halls, opera houses, concerts,photographers, bill posters, artists, agents, porters, public lecturers,public meetings, circuses and shows, for parades and exhibitions, movingpicture shows, horse or cattle dealers, patent right dealers, stockyards,inspectors, gaugers, mercantile agents, gas companies, insurance companies,insurance agents, express companies, and express agents, telegraphcompanies, light, power and water companies, telephone companies,manufacturing and other corporations or institutions, automobile agencies,and dealers, public garages, automobile repair shops or both combined,dealers in automobile accessories, gasoline filling stations, soft drinkstands, ice cream stands, ice cream and soft drink stands combined, sodafountains, street railroad cars, omnibuses, drays, transfer and all othervehicles, traveling and auction stores, plumbers, and all other business,trades and avocations whatsoever, and fix the rate of carriage of persons,drayage and cartage of property; and to license, tax, regulate and suppressordinaries, money brokers, money changers, intelligence and employmentoffices and agencies, public masquerades, balls, street exhibitions, dancehouses, fortune tellers, pistol galleries, corn doctors, private venerealhospitals, museums, menageries, equestrian performances, horoscopic views,telescopic views, lung testers, muscle developers, magnifying glasses, tenpin alleys, ball alleys, billiard tables, pool tables and other tables,theatrical or other exhibitions, boxing and sparring exhibitions, shows andamusements, tippling houses, and sales of unclaimed goods by expresscompanies or common carriers, auto wrecking shops and junk dealers; tolicense, tax and regulate hackmen, draymen, omnibus drivers, porters andall others pursuing like occupations, with or without vehicles, and toprescribe their compensation; and to regulate, license and restrain runnersfor steamboats, cars, and public houses; and to license ferries, and toregulate the same and the landing thereof within the limits of the city,and to license and tax auto liveries, auto drays and jitneys.

2. Notwithstanding any other law to the contrary, no city of thefourth classification with more than eight hundred but less than ninehundred inhabitants and located in any county with a charter form ofgovernment and with more than one million inhabitants shall levy or collecta license fee on hotels or motels in an amount in excess of twenty-sevendollars per room per year. No hotel or motel in such city shall berequired to pay a license fee in excess of such amount, and any license feein such city that exceeds the limitations of this subsection shall beautomatically reduced to comply with this subsection.

3. Notwithstanding any other law to the contrary, no city of thefourth classification with more than four thousand one hundred but lessthan four thousand two hundred inhabitants and located in any county with acharter form of government and with more than one million inhabitants shalllevy or collect a license fee on hotels or motels in an amount in excess ofthirteen dollars and fifty cents per room per year. No hotel or motel insuch city shall be required to pay a license fee in excess of such amount,and any license fee in such city that exceeds the limitations of thissubsection shall be automatically reduced to comply with this subsection.

4. Notwithstanding any other law to the contrary, on or after January1, 2006, no city of the fourth classification with more than fifty-onethousand three hundred and eighty but less than fifty-one thousand fourhundred inhabitants and located in any county with a charter form ofgovernment and with more than two hundred eighty thousand but less than twohundred eighty-five thousand or no city of the fourth classification withmore than fifty-one thousand but fewer than fifty-two thousand inhabitantsand located in any county with a charter form of government and with morethan two hundred eighty thousand but less than two hundred eighty-fivethousand shall levy or collect a license fee on hotels or motels in anamount in excess of one thousand dollars per year. No hotel or motel insuch city shall be required to pay a license fee in excess of such amount,and any license fee in such city that exceeds the limitation of thissubsection shall be automatically reduced to comply with this subsection.

5. Any city under subsection 4 of this section may increase a hoteland motel license tax by five percent per year but the total tax leviedunder this section shall not exceed one-eighth of one percent of suchhotels' or motels' gross revenue.

6. Any city under subsections 1, 2, and 3 of this section mayincrease a hotel and motel license tax by five percent per year but thetotal tax levied under this section shall not exceed the greater of:

(1) One-eighth of one percent of such hotels' or motels' grossrevenue; or

(2) The business license tax rate for such hotel or motel on May 1,2005.

7. The provisions of subsection 6 of this section shall not apply toany tax levied by a city when the revenue from such tax is restricted foruse to a project from which bonds are outstanding as of May 1, 2005.

(RSMo 1939 § 7196, A.L. 1945 p. 1224, A.L. 1953 p. 91, A.L. 1963 p. 154, A.L. 2004 S.B. 758 merged with S.B. 1155 merged with S.B. 1394, A.L. 2005 H.B. 58 merged with H.B. 186 merged with S.B. 210)

Prior revisions: 1929 § 7046; 1919 § 8497; 1909 § 9399

CROSS REFERENCE:

Imposition of tax or fee prohibited on auctioneers, real estate brokers, real estate agents, unless business office maintained, RSMo 71.620