316.010. County commissions may tax public shows, how. - Missouri Statutes

County commissions may tax public shows, how.

316.010. The county commissions of the several counties inthis state are hereby authorized to impose from time to time, byan order or orders entered of record, such tax as they may deemproper and reasonable upon all public theatrical and minstrelperformances, shows and circuses, or any other public exhibitionin said several counties; provided, that nothing in this sectionshall be so construed as to apply to any educational, religiousor charitable exhibition.

(RSMo 1939 § 15447) Prior revisions: 1929 § 14323; 1919 § 11650; 1909 § 11220