94.822. Effective date of taxes (Branson). - Missouri Statutes

Effective date of taxes (Branson).

94.822. A tourism tax authorized by section 94.802 or section* 94.805shall be effective at such time as the governing body of the municipalityshall determine within ninety days from the date such tax is approved bythe voters of the municipality pursuant to section 94.817. After theeffective date of any tax imposed under the provisions of sections 94.800to 94.825, the municipality shall perform all functions incident to theadministration, collection, enforcement, and operation of the tax. Thetaxes imposed under sections 94.800 to 94.825 shall be collected togetherand reported upon such forms and under such ordinances or administrativerules and regulations as may be prescribed by the governing body of themunicipality.

(L. 1993 H.B. 345 § 9, A.L. 1997 2d Ex. Sess. H.B. 3)

Effective 9-15-97

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