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Section 94.805 Restaurant and intoxicating liquor charges, tax on, maximum rate.

MO Rev Stat § 94.805 (2019) (N/A)
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Effective 15 Sep 1997, see footnote

94.805. Restaurant and intoxicating liquor charges, tax on, maximum rate. — In addition to any tourism tax imposed by section 94.802, the governing body of any municipality described in section 94.802 may impose, by ordinance, a tourism tax on the purchase price paid or charged to any person for food and drinks sold on the premises of restaurant establishments in such municipality or for drinks sold in such municipality for consumption on the premises by establishments licensed pursuant to section 311.090 to sell intoxicating liquors, at a rate not to exceed two percent, on such purchase price paid or charged.

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(L. 1993 H.B. 345 § 3, A.L. 1997 2d Ex. Sess. H.B. 3)

Effective 9-15-97

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Section 94.802 Hotel and motel charges and price charged for private tourist attractions, tax on, maximum rate, definitions.
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Section 94.812 Retailers liable for tax, collection and return of taxes.