Missouri Revised Statutes













Chapter 94

Taxation in Other Cities

←94.800

Section 94.802.1

94.805→

August 28, 2015

Hotel and motel charges and price charged for private tourist attractions, tax on, maximum rate, definitions (Branson).

94.802. 1. In addition to any tourism tax imposed by section 94.805,

the governing body of any municipality with more than two thousand five

hundred hotel and motel rooms inside the municipal limits may impose, by

ordinance, a tourism tax at a rate not to exceed four percent on the

following:



(1) The price paid or charged to any person for rooms or accommodations

paid by transient guests of hotels, motels, condominium units, time-share

interests in condominiums, campgrounds, and tourist courts situated within the

municipality; and



(2) The price paid or charged for any admission ticket to or

participation in any private tourist attraction in such municipality.



2. As used in this section, the term "hotel", "motel", "condominium",

"time-share interests in condominiums", or "tourist court" means any structure

or building, under one management, which contains rooms furnished for the

accommodation or lodging of guests, with or without meals being provided,

including bed and breakfast facilities, and kept, used, maintained,

advertised, or held out to the public as a place where sleeping

accommodations are sought for pay or compensation to transient guests and the

use of the term "hotel" or "motel" alone shall also be deemed to include all

such structures, buildings and facilities, and the term "campground" means

real property, other than state-owned property, which contains parcels for

rent to transient guests for pay or compensation, which may include temporary

utility hook-ups for use by the transient guests, and where such transient

guests generally use tents, recreational vehicles or some other form of

temporary shelter while on the rented premises. Shelters for the homeless

operated by not-for-profit organizations are not a hotel, motel, or tourist

court for the purposes of this section. As used in this section, the term

"transient guest" means a person who occupies a room or rooms in a hotel,

motel, campground, or tourist court for thirty consecutive days or less.



3. As used in this section, "private tourist attraction" means any

commercial entity which appeals to the recreational desires and tastes of the

traveling public through the presentation of services or devices designed to

entertain or educate visitors, including but not limited to:



(1) Amusement parks, carnivals, circuses, fairs and water parks;



(2) Aerial tramways;



(3) Commercial animal, reptile, and zoological exhibits;



(4) Commercial beaches and hot springs;



(5) Go-carts/miniature golf establishments;



(6) Horse shows and rodeos;



(7) Rides on airplanes, helicopters, balloons, gliders, parachutes and

bungee jumps;



(8) Automobile, bicycle, dog, horse, and other racing events;



(9) Music shows and pageants, movie theaters, and live theaters;



(10) Regularly scheduled and special professional sporting events

including, but not limited to, football, baseball, basketball, hockey,

tennis, golf, bowling, soccer, horse racing, bicycle racing, human track and

field events, table tennis and other racquet events, except that attractions

owned or operated by schools, colleges and universities shall be exempt from

the provisions of this subdivision. Attractions operating on an occasional or

intermittent basis for fund-raising purposes by nonprofit charitable

organizations whose ordinary activities do not involve the operation of such

attractions shall be exempt from the admissions tax imposed by this section.



(L. 1993 H.B. 345 § 2, A.L. 1997 2d Ex. Sess. H.B. 3)



Effective 9-15-97







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