Section 141.861 – Definitions.

141.861 Definitions. Sec. 1. As used in this act: (a) “Accommodations” means the room or other space provided for sleeping, including furnishings and other accessories therein. Accommodations do not include food and beverages. (b) “Administrator” means the official designated by the county to collect the tax and to administer and enforce the ordinance. (c) “Convention […]

Section 141.862 – Excise Tax on Persons Engaged in Business of Providing Rooms for Dwelling, Lodging, or Sleeping Purposes to Transient Guests; Exempt Accommodations; Amendment or Repeal of Ordinance; Tax Rate; Compliance With Subsection (1).

141.862 Excise tax on persons engaged in business of providing rooms for dwelling, lodging, or sleeping purposes to transient guests; exempt accommodations; amendment or repeal of ordinance; tax rate; compliance with subsection (1). Sec. 2. (1) The county board of commissioners of a county having a population of less than 600,000 persons, and having a […]

Section 141.863 – Mandatory Provisions of Ordinance.

141.863 Mandatory provisions of ordinance. Sec. 3. A county levying a tax pursuant to an ordinance adopted under this act shall provide in the ordinance for: (a) The effective date of the ordinance which shall be in accordance with section 5. (b) The rate of the tax to be imposed. (c) The rate and manner […]

Section 141.864 – Discretionary Provisions of Ordinance.

141.864 Discretionary provisions of ordinance. Sec. 4. A county levying a tax under this act may provide in the ordinance for 1 or more of the following: (a) The adoption and enforcement of rules to apply, interpret, effectuate, and administer the ordinance and the purposes of the tax. (b) The prescribing and furnishing to taxpayers […]

Section 141.865 – Effective Date of Ordinance.

141.865 Effective date of ordinance. Sec. 5. An ordinance adopted pursuant to this act shall not become effective before the first day of the month following the expiration of 60 days after the ordinance is adopted. History: 1974, Act 263, Imd. Eff. Aug. 7, 1974 Popular Name: Accommodations Tax Act

Section 141.866 – Taxes Cumulative.

141.866 Taxes cumulative. Sec. 6. The taxes levied under this act shall be in addition to any other taxes, charges, or fees. History: 1974, Act 263, Imd. Eff. Aug. 7, 1974 Popular Name: Accommodations Tax Act

Section 141.867 – Deposit and Use of Revenues.

141.867 Deposit and use of revenues. Sec. 7. The revenues derived from the taxes imposed pursuant to this act shall be deposited in a special fund to be used by the county or by an authority that is organized pursuant to state law, together with other available funds only to pay: (a) The cost of […]