316.040. License for shows required, tax imposed. - Missouri Statutes

License for shows required, tax imposed.

316.040. The county commission of all counties shall, notlater than the month of November in each year, impose by orderentered of record a license tax such as the commission may deemproper and reasonable, to become effective on the succeedingfirst day of January of each year, upon all theatrical orminstrel performances, exhibitions, shows, circuses, menageries,skating rinks, professional athletic exhibitions, dance halls,penny or picture arcade, theater or motion picture theater,drive-in theaters, cabaret or floor show, amusement hall orparlor, music hall or room or other commercial amusement place,miniature golf courses, pony rides, pinball machines, marblemachines, music vending machines and any other device operated bythe insertion of a coin, disc or other insertion piece, whetheror not also manipulated by the operator, and which operates forthe amusement of the operator, whether or not by registering ascore, except machines or devices used bona fide and solely forthe vending of service, food, confections or merchandise; anyother kind of public exhibitions, or scenic or gravity railways,cane racks, shooting galleries, baby racks, or other kind ofavocations set up in connection therewith; and it shall beunlawful for any person, association, company, corporation orpartnership of persons, except if the same be for religious,educational or charitable purposes, then it shall be exempt fromsuch license tax, to give, perform or present, exhibit or set upany theatrical or minstrel performances, exhibits, shows,circuses, menageries, skating rinks, professional athleticexhibitions, dance halls, penny or picture arcade, theater ormotion picture theater, drive-in theaters, cabaret or floor show,amusement hall or parlor, music hall or room or other commercialamusement place, miniature golf courses, pony rides, pinballmachines, marble machines, music vending machines and any otherdevice operated by the insertion of a coin, disc or otherinsertion piece, whether or not also manipulated by the operator,and which operates for the amusement of the operator, whether ornot by registering a score, except machines or devices used bonafide and solely for the vending of service, food, confections ormerchandise; any other kind of public exhibitions, or scenic orgravity railways, cane racks, shooting galleries, baby racks, orother kind of avocations set up in connection therewith, withoutfirst taking out a license therefor from the county clerk andpaying the license tax imposed by the county commission asaforesaid, which shall be paid into the county treasury for theuse of the general fund of the county; provided, that in any suchcounty having a county license inspector it shall be his duty todiligently see that all such licenses are taken out and that suchlicense taxes are paid, and he shall make such reports andperform his duties under such regulations as may be prescribed bythe county commission.

(RSMo 1939 § 15451, A.L. 1945 p. 1729, A. 1949 S.B. 1116, A.L. 1957 p. 718, A.L. 1979 H.B. 148) Prior revisions: 1929 § 14327; 1919 § 11654; 1909 § 11224