Effective – 28 Aug 1989 92.325. Definitions. — As used in sections 92.325 to 92.340, the following terms mean: (1) “City”, a constitutional charter city located in four or more counties; (2) “Food”, all articles commonly used for food or drink, including alcoholic beverages, the provisions of chapter 311 notwithstanding; (3) “Food establishment”, any cafe, […]
Effective – 28 Aug 2002 92.327. Convention and tourism tax, submitted to voters — rate of tax, deposit in convention tourism fund, purpose. — 1. Any city may submit a proposition to the voters of such city: (1) A tax not to exceed seven and one-half percent of the amount of sales or charges for […]
Effective – 28 Aug 1989 92.329. Voter approval of tax required. — The governing body of any city may, by adopting an ordinance, impose the convention and tourism tax, but no ordinance enacted pursuant to the authority granted by the provisions of sections 92.325 to 92.340 shall be effective unless the governing body of the […]
Effective – 28 Aug 1989 92.331. Ballot form. — Such proposition shall be submitted to the voters in substantially the following form at such election: Shall a convention and tourism tax of ______ percent on the amount of sales or charges for all rooms paid by the transient guests of hotels, motels and tourist courts […]
Effective – 28 Aug 1989 92.332. Majority vote required. — In the event that a majority of the qualified voters voting on such proposition in such city at such election approve the proposition, then the ordinance shall be in effect. If a majority of the votes cast by the qualified voters voting are opposed to […]
Effective – 28 Aug 1989 92.334. Gross receipts tax on certain businesses prohibited, when. — In the event a tax is lawfully imposed under sections 92.325 to 92.340, no gross receipts tax imposed solely on hotels, motels or tourist courts or cafes, cafeterias, lunchrooms or restaurants shall be levied or collected by the city involved […]
Effective – 28 Aug 2002 92.336. Revenue received from tax, distribution, requirements — neighborhood tourist development fund established, purpose. — The revenues received from the tax authorized under sections 92.325 to 92.340 shall be used exclusively for the advertising and promotion of convention and tourism business and international trade for the city from which it […]
Effective – 28 Aug 2012 92.338. Provisions, exemptions and confidentiality of state sales tax to apply — exemption certificates, form — collection of tax, deduction allowed for collection — refunds and penalties. — 1. All applicable provisions contained in sections 144.010 to 144.510 governing the state sales tax and section 32.057, the uniform confidentiality provision, […]
Effective – 28 Aug 1989 92.340. Refund or absorption of tax, prohibited. — It is unlawful for any person to advertise or hold out or state to the public or to any transient guest or food establishment patron directly or indirectly, that the tax or any part thereof imposed by sections 92.325 to 92.340, and […]
