Effective - 14 Jul 2005
82.851. Retail sales of food, tax on gross receipts permitted — definitions — ballot language — trust fund established (City of Independence). — 1. As used in this section, the following terms shall mean:
(1) "Food", all articles commonly used for food or drink, including alcoholic beverages, the provisions of chapter 311 notwithstanding;
(2) "Food establishment", any cafe, cafeteria, lunchroom, or restaurant which sells food at retail;
(3) "Gross receipts", the gross receipts from retail sales of food prepared on the premises and delivered to the purchaser, excluding sales tax;
(4) "Museum", any museum dedicated to the preservation of the history of the westward expansion movement of the United States by covered wagon, train, water, or similar means of transportation, which is or was owned by the state of Missouri on the effective date of the tax and operated by a city or other person;
(5) "Person", any individual, corporation, partnership, or other entity;
(6) "Tourism-related activities", those activities commonly associated with the development, promotion, and operation of tourism and related facilities for the city, including historic preservation.
2. The city council of any home rule city with more than one hundred thirteen thousand two hundred but less than one hundred thirteen thousand three hundred inhabitants may impose a tax on the gross receipts derived from all retail sales of food by every person operating a food establishment situated in the city or a portion thereof. The tax authorized in this section may be imposed in increments of one-eighth of one percent, up to a maximum of two percent of such gross receipts. One-half of any such tax imposed by a city pursuant to this section shall be used solely for the development, promotion and operation of a museum. Such tax shall be in addition to all other sales taxes imposed on such food establishments, and shall be stated separately from all other charges and taxes. Such tax shall not become effective unless the city council, by order or ordinance, submits to the voters of the city a proposal to authorize the city council to impose a tax under this section on any day available for such city to hold municipal elections or at a special election called for the purpose.
3. The ballot of submission for the tax authorized in this section shall be in substantially the following form:
If a majority of the votes cast on the question by the qualified voters voting thereon are in favor of the question, then the tax shall become effective on the first day of the second calendar quarter following the calendar quarter in which the election was held. If a majority of the votes cast on the question by the qualified voters voting thereon are opposed to the question, then the tax authorized by this section shall not become effective unless and until the question is resubmitted pursuant to this section to the qualified voters of the city and such question is approved by a majority of the qualified voters of the city voting on the question.
4. The tax imposed under this section shall be known as the "Museum and Tourism-Related Activities Tax". Each city imposing a tax under this section shall establish separate trust funds to be known as the "Museum Trust Fund" and the "Tourism-Related Trust Fund". The city treasurer shall deposit the revenue derived from the tax imposed under this section for museum purposes in the museum trust fund, and shall deposit the revenue derived for tourism-related purposes in the tourism-related trust fund. The proceeds of such tax shall be appropriated by the city council exclusively for the development, promotion, and operation of museum and tourism-related activities and facilities in the city.
5. All applicable provisions in chapter 144, relating to state sales tax, and in section 32.057, relating to confidentiality, shall apply 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 and taxable services granted under sections 144.010 to 144.525 shall be applicable to the imposition and collection of any tax imposed under this section.
7. The same sales tax permits, exemption certificates, and retail certificates required for the administration and collection of state sales tax in chapter 144 shall be deemed adequate for the administration and collection of any tax imposed under this section, and no additional permit, exemption certificate, or retail certificate shall be required, provided that the director of the department of revenue may prescribe a form of exemption certificate for an exemption from any tax imposed under this section.
8. Any individual, firm, or corporation subject to any tax imposed under this section shall collect the tax from the patrons of the food establishment, and each such patron of the food establishment shall pay the amount of the tax due to the individual, firm, or corporation required to collect the tax. The city shall permit the individual required to remit the tax to deduct and retain an amount equal to two percent of the taxes collected. The city council may either require the license collector of the city to collect the tax, or may enter into an agreement with the director of the department of revenue to have the director collect the tax on behalf of the city. In the event such an agreement is entered into, the director shall perform all functions incident to the collection, enforcement, and operation of such tax, and shall collect the tax on behalf of the city and shall transfer the funds collected to the city license collector, except for an amount not less than one percent nor more than three percent, which shall be retained by the director for the costs of collecting the tax. If the director is to collect such tax, the tax shall be collected and reported upon such forms and under such administrative rules and regulations as the director may prescribe. All refunds and penalties as provided in sections 144.010 to 144.525 are hereby made applicable to violations of this section.
9. It is unlawful for any person to advertise or hold out or state to the public or to any food establishment patron, directly or indirectly, that the tax or any part thereof imposed by this section, and required to be collected by that person, will be absorbed by that person, or anyone on behalf of that person, or that it will not be separately stated and added to the price of the food establishment bill, or if added, that it or any part thereof will be refunded.
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(L. 2005 S.B. 431 § 82.850)
Effective 7-14-05
Structure Missouri Revised Statutes
Title VII - Cities, Towns and Villages
Chapter 82 - Constitutional Charter Cities (Home Rule)
Section 82.010 - Certain cities declared constitutional charter cities.
Section 82.020 - Constitutional charter, certain cities and towns may adopt or amend, procedure.
Section 82.040 - Officers, tenure upon adoption of charter — vacancy in office, how filled.
Section 82.050 - Consistent ordinances to remain in force.
Section 82.060 - Adoption not to affect existing rights.
Section 82.070 - Accrued rights or penalties not affected by adoption.
Section 82.080 - Tax liens on realty vested in city.
Section 82.090 - Extension of limits.
Section 82.100 - Annexed territory to be divided into wards.
Section 82.110 - City may be redistricted, when.
Section 82.120 - Redistricting ordinance to be published.
Section 82.130 - Redistricting not to affect eligibility of electors.
Section 82.133 - Disincorporation of charter or home rule cities--election, ballot language.
Section 82.136 - Contractual rights not invalidated by dissolution.
Section 82.139 - Dissolution — trustee appointed — oath — bond.
Section 82.142 - Dissolution — powers of trustee.
Section 82.145 - Dissolution — employment of counsel, when — compensation of trustee.
Section 82.150 - Wards to be of adjacent territory — numbering.
Section 82.160 - Election — new ward.
Section 82.170 - Redistricting not to affect term of office of incumbent.
Section 82.180 - Providing for nominations and the form of ballot.
Section 82.190 - City has exclusive control of public highways.
Section 82.200 - Attestation of ordinances — evidence, when.
Section 82.210 - Action for damages maintained, how.
Section 82.220 - Bonds in judicial proceedings.
Section 82.230 - Regulation of public franchises.
Section 82.240 - Parks, cemeteries may be provided for.
Section 82.250 - Certain cities may acquire subways.
Section 82.260 - May operate, lease and regulate subways.
Section 82.270 - May issue subway revenue bonds.
Section 82.280 - Certain county officers to perform duties for cities, when — compensation.
Section 82.290 - Certain officers to administer oaths free.
Section 82.300 - Certain cities may enact ordinances, purposes, punishments (including Kansas City).
Section 82.310 - License collector.
Section 82.320 - Word license construed.
Section 82.330 - License collector, election, term, oath, bond — vacancy.
Section 82.340 - Powers and duties of license collector — duties may not be altered.
Section 82.350 - List of licenses to be maintained.
Section 82.360 - Procedure in obtaining and granting license.
Section 82.370 - Separate records to be kept — open to inspection.
Section 82.400 - Collector to make weekly payments to city treasurer — duty of treasurer.
Section 82.410 - Powers and duties of certain officers transferred to license collector.
Section 82.420 - Public market.
Section 82.430 - Business to be regulated, rental fixed.
Section 82.440 - When not to sell marketplaces now owned.
Section 82.450 - Corporation may condemn land for marketplaces, when.
Section 82.460 - Streetcar gates, passengers, regulation.
Section 82.470 - Parking lots and buildings — St. Louis may acquire, lease — limitations on use.
Section 82.480 - Financing of parking lots, methods.
Section 82.490 - City treasurer — commission — term — vacancy, how filled.
Section 82.500 - City treasurer — bond.
Section 82.510 - General duties.
Section 82.515 - City treasurer, supervision of parking meters — term.
Section 82.516 - City treasurer, additional compensation.
Section 82.520 - Compensation of city treasurer (St. Louis City).
Section 82.530 - Deputies and clerks.
Section 82.540 - Assessment division.
Section 82.550 - Assessor appointed by mayor — term.
Section 82.560 - Assessor — qualifications — compensation — duties — oath.
Section 82.570 - Costs and expenses of assessments, how paid.
Section 82.580 - Deputy assessors — qualifications — powers — oath — duties.
Section 82.590 - Bonds of assessors and deputies.
Section 82.599 - Collector of revenue, compensation (St. Louis City).
Section 82.605 - Compensation for collecting earnings tax.
Section 82.607 - Additional duty, financial report.
Section 82.630 - Appointment of additional clerical help.
Section 82.640 - Deputies' oath and bond.
Section 82.650 - Fees to be collected.
Section 82.660 - Annual settlement of fees.
Section 82.670 - Who to pay in case fees are insufficient for the maintenance of office.
Section 82.680 - Other compensation abolished.
Section 82.690 - Coroner's inquest costs to be paid out of city treasury.
Section 82.700 - Duties of county commission — who to perform in St. Louis.
Section 82.710 - Duties of county clerk to be performed by the register.
Section 82.715 - Board of aldermen may pay additional compensation to certain officials, when.
Section 82.790 - Certain cities may condemn property outside city.
Section 82.800 - Condemnation proceedings — manner — where.
Section 82.815 - Number of days city offices to remain open, how set.
Section 82.817 - Designated agents for certain landowners within St. Louis City — penalty.
Section 82.875 - Police services sales tax — vote required — fund created, use of moneys.
Section 82.1000 - Forfeiture of motor vehicles, power to enact ordinances, requirements, procedure.
Section 82.1027 - Definitions.
Section 82.1031 - Action prohibited if owner in good faith compliance.