Missouri § 92.327 Convention and tourism tax, submitted to voters — rate of tax, deposit in convention tourism fund, purpose.

Missouri Statutes

§ 92.327 — Convention and tourism tax, submitted to voters — rate of tax, deposit in convention tourism fund, purpose.

Missouri § 92.327

Title VIICITIES, TOWNS AND VILLAGES

Ch. 92Taxation in St. Louis, Kansas City, and Certain Other Cities

This text of Missouri § 92.327 (Convention and tourism tax, submitted to voters — rate of tax, deposit in convention tourism fund, purpose.) is published on Counsel Stack Legal Research, covering Missouri primary law. Counsel Stack provides free access to over 12 million legal documents including statutes, case law, regulations, and constitutions.

Bluebook

Mo. Rev. Stat. § 92.327 (2026).

Text

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 all sleeping rooms paid by the transient guests of hotels, motels and tourist courts situated within the city involved, and doing business within such city (excluding sales tax); and

(2)A tax not to exceed two percent of the gross receipts derived from the retail sales of food by every person operating a food establishment. 2. Such taxes shall be known as the "convention and tourism tax" and when collected shall be deposited by the city treasurer in a separate fund to be known as the "Convention and Tourism Fund". The governing body of the city shall appropriate from the convention and tourism fund as provided in sections 92.325

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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 all sleeping rooms paid by the transient guests of hotels, motels and tourist courts situated within the city involved, and doing business within such city (excluding sales tax); and

(2) A tax not to exceed two percent of the gross receipts derived from the retail sales of food by every person operating a food establishment.

2. Such taxes shall be known as the "convention and tourism tax" and when collected shall be deposited by the city treasurer in a separate fund to be known as the "Convention and Tourism Fund". The governing body of the city shall appropriate from the convention and tourism fund as provided in sections 92.325 to 92.340 .