82.850. Retail sales of meals or drink, tax on gross receipts--ballot language--trust fund established (Cities of Independence and Joplin).
Retail sales of meals or drink, tax on gross receipts--ballotlanguage--trust fund established (Cities of Independence andJoplin).
82.850. 1. As used in this section, the following terms mean:
(1) "Food", all products commonly used for meals or drinks, includingalcoholic beverages;
(2) "Food establishment", any cafe, cafeteria, lunchroom, orrestaurant which sells meals or drinks to the public;
(3) "Gross receipts", the gross receipts from sales of meals ordrinks prepared on the premises and delivered to the purchaser (excludingsales tax);
(4) "Museum", any museum dedicated to the preservation of the historyof the westward expansion movement of the United States by covered wagon,train, water, or similar means of transportation, and which is or was ownedby this state on the effective date of the tax authorized in this section,and which is operated by the city or any other person;
(5) "Person", any individual, corporation, partnership, or otherentity;
(6) "Tourism-related activities", those activities commonlyassociated with the development, promotion, and operation of tourism andrelated facilities for the city, including historic preservation.
2. The city council of any home rule city with more than one hundredthirteen thousand two hundred but less than one hundred thirteen thousandthree hundred inhabitants and any home rule city with more than forty-fivethousand five hundred but fewer than forty-five thousand nine hundredinhabitants and partially located in any county of the first classificationwith more than one hundred four thousand six hundred but fewer than onehundred four thousand seven hundred inhabitants may impose a tax on thegross receipts derived from the amount of sales or charges for all mealsand drinks furnished by every person operating a food establishmentsituated in the city or a portion thereof. The tax authorized in thissection may be imposed in increments of one-eighth of one percent, up to amaximum of two percent of such gross receipts. One-half of any such taximposed under this section shall be used solely for the development,promotion, and operation of a museum. Such tax shall be in addition to allother sales taxes imposed on such food establishments, and shall be statedseparately from all other charges and taxes. Such tax shall not becomeeffective unless the city council, by order or ordinance, submits to thevoters of the city a proposal to authorize the city council to impose a taxunder this section on any day available for such city to hold municipalelections or at a special election called for the purpose.
3. The ballot of submission for the tax authorized in this sectionshall be in substantially the following form:
Shall ...... (insert the name of the city) impose a tax on the grossreceipts derived from the sales of meals or drinks at any foodestablishment situated in ...... (name of city) at a rate of ...... (insertrate of percent) percent for the sole purpose of providing funds for thedevelopment, promotion, and operation of museum and tourism-relatedactivities and facilities, with ...... (insert rate of percent) percent ofsuch tax dedicated to museum purposes?
â ã YES â ã NO
If a majority of the votes cast on the question by the qualified votersvoting thereon are in favor of the question, then the tax shall becomeeffective on the first day of the second calendar quarter immediatelyfollowing notification to the department of revenue. If a majority of thevotes cast on the question by the qualified voters voting thereon areopposed to the question, then the tax shall not become effective unless anduntil the question is resubmitted under this section to the qualifiedvoters and such question is approved by a majority of the qualified votersvoting on the question.
4. The tax imposed under this section shall be known as the "Museumand Tourism-Related Activities Tax". Each city imposing a tax under thissection shall establish separate trust funds to be known as the "MuseumTrust Fund" and the "Tourism-Related Trust Fund". The city treasurer shalldeposit the revenue derived from the tax imposed under this section formuseum purposes in the museum trust fund, and shall deposit the revenuederived for tourism-related purposes in the tourism-related trust fund.The proceeds of such tax shall be appropriated by the city councilexclusively for the development, promotion, and operation of museum andtourism-related activities and facilities in the city.
5. All applicable provisions in chapter 144, RSMo, relating to statesales tax, and in section 32.057, RSMo, relating to confidentiality, shallapply to the collection of any tax imposed under this section.
6. All exemptions for government agencies, organizations,individuals, and on the sale of certain tangible personal property andtaxable services granted under sections 144.010 to 144.525, RSMo, shall beapplicable to the imposition and collection of any tax imposed under thissection.
7. The same sales tax permits, exemption certificates, and retailcertificates required for the administration and collection of state salestax in chapter 144, RSMo, shall be deemed adequate for the administrationand collection of any tax imposed under this section, and no additionalpermit, exemption certificate, or retail certificate shall be required,provided that the director of the department of revenue may prescribe aform of exemption certificate for an exemption from any tax imposed underthis section.
8. Any individual, firm, or corporation subject to any tax imposedunder this section shall collect the tax from the patrons of the foodestablishment, and each such patron of the food establishment shall pay theamount of the tax due to the individual, firm, or corporation required tocollect the tax. The city shall permit the individual required to remitthe tax to deduct and retain an amount equal to two percent of the taxescollected. The city council may either require the license collector ofthe city to collect the tax, or may enter into an agreement with thedirector of the department of revenue to have the director collect the taxon behalf of the city. In the event such an agreement is entered into, thedirector shall perform all functions incident to the collection,enforcement, and operation of such tax, and shall collect the tax on behalfof the city and shall transfer the funds collected to the city licensecollector, except for an amount not less than one percent nor more thanthree percent, which shall be retained by the director for the costs ofcollecting the tax. If the director is to collect such tax, the tax shallbe collected and reported upon such forms and under such administrativerules and regulations as the director may prescribe. All refunds andpenalties as provided in sections 144.010 to 144.525, RSMo, are hereby madeapplicable to violations of this section.
9. It is unlawful for any person to advertise or hold out or state tothe public or to any food establishment patron, directly or indirectly,that the tax or any part thereof imposed by this section, and required tobe collected by that person, will be absorbed by that person, or anyone onbehalf of that person, or that it will not be separately stated and addedto the price of the food establishment bill, or if added, that it or anypart thereof will be refunded.
(L. 2005 H.B. 186)