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

Missouri Statutes

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

Missouri § 94.805

Title VIICITIES, TOWNS AND VILLAGES

Ch. 94Taxation in Other Cities

This text of Missouri § 94.805 (Restaurant and intoxicating liquor charges, tax on, maximum rate.) 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. § 94.805 (2026).

Text

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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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.