Missouri § 94.800 Tax established.

Missouri Statutes

§ 94.800 — Tax established.

Missouri § 94.800

Title VIICITIES, TOWNS AND VILLAGES

Ch. 94Taxation in Other Cities

This text of Missouri § 94.800 (Tax established.) 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. § 94.800 (2026).

Text

In addition to any other taxes provided by law, tourism taxes may be imposed by certain municipalities pursuant to sections 94.802 and 94.805 and shall be administered in accordance with the provisions of sections 94.800 to 94.825 ; provided, however, that if any municipality imposes a local sales tax or a local gross receipts tax for the purpose of promoting tourism under any other statutory or charter authorization, such municipality shall not also impose a tourism tax pursuant to section 94.802 or section * 94.805 .

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In addition to any other taxes provided by law, tourism taxes may be imposed by certain municipalities pursuant to sections 94.802 and 94.805 and shall be administered in accordance with the provisions of sections 94.800 to 94.825 ; provided, however, that if any municipality imposes a local sales tax or a local gross receipts tax for the purpose of promoting tourism under any other statutory or charter authorization, such municipality shall not also impose a tourism tax pursuant to section 94.802 or section * 94.805 .

Legislative History

(L. 1993 H.B. 345 § 1, A.L. 1997 2d Ex. Sess. H.B. 3) Effective 9-15-97 *Word "section" does not appear in original rolls. Violation of collection provisions of tourism sales tax, penalty, 144.157