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29,361 statutes · page 1,455 of 1,469
United States — Missouri
1 provisions
This section says the recodification is not a new tax, license, fee, or increase in an existing one, and certain cities may continue collecting the tax without another voter approval.
United States — Missouri
1 provisions
Certain municipalities may impose a tourism tax, but they must administer it under sections 94.800 to 94.825. A municipality that already levies a local sales tax or local gross receipts tax for tourism promotion under other authority may not also impose this tourism tax.
United States — Missouri
1 provisions
Some municipalities may impose a tourism tax of up to 4% on hotel/motel stays and admissions to private tourist attractions.
United States — Missouri
1 provisions
A municipality’s governing body may, by ordinance, add a tourism tax of up to 2% on certain restaurant and on-premises liquor sales.
United States — Missouri
1 provisions
Retailers and similar sellers of taxable goods or services must collect, return, and pay the tax to the municipality or its designee.
United States — Missouri
1 provisions
Municipal tourism taxes must be placed in a trust fund and split between infrastructure and tourism promotion accounts, with some money redirected to debt retirement if certain bonds or debt exist.
United States — Missouri
1 provisions
Tourism tax proposals need voter approval, and bond-related proposals need a constitutionally required voter percentage before bonds may be issued.
United States — Missouri
1 provisions
If a debt retirement account exists, the municipality must deposit 75% of certain tourism-tax revenues into that account and use it only for retiring or securing bonds; leftover amounts go to the infrastructure account.
United States — Missouri
1 provisions
The municipality’s governing body sets when an authorized tourism tax takes effect, within 90 days after voter approval.
United States — Missouri
1 provisions
A tax imposed to retire bonds may not be ended until all of those bonds have been retired.
United States — Missouri
1 provisions
Certain third-class cities may impose a hotel/motel tax, subject to voter authorization and stated rate limits.
United States — Missouri
1 provisions
A qualifying city may impose a tourism tax on transient guests’ hotel or motel room charges, up to 5% per occupied room per night, if voters authorize it.
United States — Missouri
1 provisions
North Kansas City may impose a transient guest tax on hotel and motel sleeping-room charges, up to 5%, if voters approve it.
United States — Missouri
1 provisions
Certain city governing bodies may impose a tourism tax on hotel and motel room charges, up to 5% per occupied room per night, if voters authorize it.
United States — Missouri
1 provisions
Certain cities may impose up to a 5% tax on transient hotel and motel room charges, but only after voter authorization.
United States — Missouri
1 provisions
Certain city governing bodies may impose a transient guest tax on hotel and motel room charges, capped at 5% per occupied room per night, but only after voter authorization.
United States — Missouri
1 provisions
A qualifying municipality may adopt a transient guest tax and a food sales tax only after voter authorization, and the taxes must be used for the listed public purposes.
United States — Missouri
1 provisions
Certain Raytown-area city governing bodies may impose a transient guest tax, but only after voter authorization, and the city must use the proceeds for tourism and convention facilities.
United States — Missouri
1 provisions
Certain cities, towns, or villages may impose a local sales tax, but only if the governing body votes to do so and first submits the proposal to voters.
United States — Missouri
1 provisions
If a municipality changes its boundaries, the city clerk must send the director of revenue a certified copy of the ordinance by registered mail.