94.838. Transient guest tax and tax on retail sales of food (Lamar Heights).
Transient guest tax and tax on retail sales of food(Lamar Heights).
94.838. 1. As used in this section, the following terms mean:
(1) "Food", all articles commonly used for food or drink, includingalcoholic beverages, the provisions of chapter 311, RSMo, notwithstanding;
(2) "Food establishment", any cafe, cafeteria, lunchroom, orrestaurant which sells food at retail;
(3) "Municipality", any village or fourth class city with more thantwo hundred but less than three hundred inhabitants and located in anycounty of the third classification with a township form of government andwith more than twelve thousand five hundred but less than twelve thousandsix hundred inhabitants;
(4) "Transient guest", a person or persons who occupy a room or roomsin a hotel or motel for thirty-one days or less during any calendarquarter.
2. The governing body of any municipality may impose, by order orordinance:
(1) A tax, not to exceed six percent per room per night, on thecharges for all sleeping rooms paid by the transient guests of hotels ormotels situated in the municipality or a portion thereof; and
(2) A tax, not to exceed two percent, on the gross receipts derivedfrom the retail sales of food by every person operating a foodestablishment in the municipality.
The taxes shall be imposed solely for the purpose of funding theconstruction, maintenance, and operation of capital improvements. Theorder or ordinance shall not become effective unless the governing body ofthe municipality submits to the voters of the municipality at a stategeneral or primary election a proposal to authorize the governing body ofthe municipality to impose taxes under this section. The taxes authorizedin this section shall be in addition to the charge for the sleeping room,the retail sales of food at a food establishment, and all other taxesimposed by law, and shall be stated separately from all other charges andtaxes.
3. The ballot of submission for the taxes authorized in this sectionshall be in substantially the following form:
Shall ...... (insert the name of the municipality) impose a tax on thecharges for all retail sales of food at a food establishment situated in...... (name of municipality) at a rate of ...... (insert rate of percent)percent, and for all sleeping rooms paid by the transient guests of hotelsand motels situated in ...... (name of municipality) at a rate of ......(insert rate of percent) percent, solely for the purpose of funding theconstruction, maintenance, and operation of capital improvements?
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 taxes shall becomeeffective on the first day of the second calendar quarter after thedirector of revenue receives notice of the adoption of the taxes. If amajority of the votes cast on the question by the qualified voters votingthereon are opposed to the question, then the taxes shall not becomeeffective unless and until the question is resubmitted under this sectionto the qualified voters and such question is approved by a majority of thequalified voters voting on the question.
4. Any tax on the retail sales of food imposed under this sectionshall be administered, collected, enforced, and operated as required insection 32.087, RSMo, and any transient guest tax imposed under thissection shall be administered, collected, enforced, and operated by themunicipality imposing the tax. All revenue generated by the tax shall bedeposited in a special trust fund and shall be used solely for thedesignated purposes. If the tax is repealed, all funds remaining in thespecial trust fund shall continue to be used solely for the designatedpurposes. Any funds in the special trust fund which are not needed forcurrent expenditures may be invested in the same manner as other funds areinvested. Any interest and moneys earned on such investments shall becredited to the fund.
5. Once the initial bonds, if any, have been satisfied, then thegoverning body of any municipality that has adopted the taxes authorized inthis section may submit the question of repeal of the taxes to the voterson any date available for elections for the municipality. The ballot ofsubmission shall be in substantially the following form:
Shall ...... (insert the name of the municipality) repeal the taxesimposed at the rates of ...... (insert rate of percent) and ...... (insertrate of percent) percent for the purpose of funding the construction,maintenance, and operation of capital improvements?
â ã YES â ã NO
If a majority of the votes cast on the proposal are in favor of repeal,that repeal shall become effective on December thirty-first of the calendaryear in which such repeal was approved. If a majority of the votes cast onthe question by the qualified voters voting thereon are opposed to therepeal, then the tax authorized in this section shall remain effectiveuntil the question is resubmitted under this section to the qualifiedvoters, and the repeal is approved by a majority of the qualified votersvoting on the question.
6. Once the initial bonds, if any, have been satisfied, then,whenever the governing body of any municipality that has adopted the taxesauthorized in this section receives a petition, signed by ten percent ofthe registered voters of the municipality voting in the last gubernatorialelection, calling for an election to repeal the taxes imposed under thissection, the governing body shall submit to the voters of the municipalitya proposal to repeal the taxes. If a majority of the votes cast on thequestion by the qualified voters voting thereon are in favor of the repeal,that repeal shall become effective on December thirty-first of the calendaryear in which such repeal was approved. If a majority of the votes cast onthe question by the qualified voters voting thereon are opposed to therepeal, then the tax shall remain effective until the question isresubmitted under this section to the qualified voters and the repeal isapproved by a majority of the qualified voters voting on the question.
(L. 2005 H.B. 58 merged with H.B. 186)Effective 5-24-05 (H.B. 186) 8-28-05 (H.B. 58)