94.805. Restaurant and intoxicating liquor charges, tax on, maximum rate (Branson). - Missouri Statutes

Restaurant and intoxicating liquor charges, tax on, maximum rate(Branson).

94.805. In addition to any tourism tax imposed by section 94.802, thegoverning body of any municipality described in section 94.802 may impose,by ordinance, a tourism tax on the purchase price paid or charged to anyperson for food and drinks sold on the premises of restaurantestablishments in such municipality or for drinks sold in such municipalityfor consumption on the premises by establishments licensed pursuant tosection 311.090, RSMo, to sell intoxicating liquors, at a rate not toexceed two percent, on such purchase price paid or charged.

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

Effective 9-15-97