94.800. Tax established (Branson). - Missouri Statutes

Tax established (Branson).

94.800. In addition to any other taxes provided by law, tourism taxesmay be imposed by certain municipalities pursuant to sections 94.802 and94.805 and shall be administered in accordance with the provisions ofsections 94.800 to 94.825; provided, however, that if any municipalityimposes a local sales tax or a local gross receipts tax for the purpose ofpromoting tourism under any other statutory or charter authorization, suchmunicipality shall not also impose a tourism tax pursuant to section 94.802or section* 94.805.

(L. 1993 H.B. 345 § 1, A.L. 1997 2d Ex. Sess. H.B. 3)

Effective 9-15-97

*Word "section" does not appear in original rolls.

CROSS REFERENCE:

Violation of collection provisions of tourism sales tax, penalty, RSMo 144.157