§ 92.325 — Definitions.

Missouri § 92.325

• Jurisdiction: Missouri
• Title VII: CITIES, TOWNS AND VILLAGES
• Ch. 92: Taxation in St. Louis, Kansas City, and Certain Other Cities

Text

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, cafeteria, lunchroom or restaurant which sells food at retail;

(4) "Governing body" , the city council charged with governing the city;

(5) "Gross receipts" , the gross receipts from retail sales of food prepared on the premises and delivered to the purchaser (excluding sales tax);

(6) "Hotel, motel or tourist court" , any structure or building, under one management, which contains rooms furnished for the accommodation or lodging of guests, with or without meals being so provided, and kept, used, maintained, advertised, or held out to the public as a place where sleeping accommodations are sought for pay or compensation to transient guests or permanent guests and having more than eight bedrooms furnished for the accommodations of such guests.  Sleeping accommodations consisting of one bedroom or more, that rent for less than twenty dollars per day or less than eighty-five dollars per week and shelters for the homeless operated by not-for-profit organizations are not a "hotel, motel or tourist court" for the purposes of this act * ;

(7) "Person" , any individual, corporation, partnership or other entity;

(8) "Transient guest" , a person who occupies a room or rooms in a hotel, motel or tourist court for thirty-one days or less during any calendar quarter.

Legislative History

(L. 1989 S.B. 295 & 312 § 6) *"This act" (S.B. 295 & 312, 1989) contained numerous sections. Consult Disposition of Sections table for a definitive listing.