Missouri Revised Statutes













Chapter 66

Constitutional Charter Counties, Miscellaneous Provisions

←66.500

Section 66.502.1

66.504→

August 28, 2015

Sports facility maintenance tax submitted to voters--rate of tax--deposit in sports facility maintenance tax fund, purpose--distribution of revenue--percentage to neighborhood tourist development fund, established, purpose.

66.502. 1. The governing body of any county may submit a proposition to

the voters of such county who reside outside the corporate limits of a city

with a population of at least three hundred fifty thousand inhabitants to

levy:



(1) A tax not to exceed five and one-half percent of the amount of sales

or charges for all sleeping rooms paid by the transient guests of hotels,

motels and tourist courts located within the county and situated outside the

corporate limits of a city with a population of at least three hundred fifty

thousand inhabitants involved, and doing business within that portion of such

county (excluding sales tax); and



(2) A tax not to exceed one and three-fourths percent of the gross

receipts derived from the retail sales of food by every person operating a

food establishment within the county and situated outside the corporate

limits of a city with a population of at least three hundred fifty thousand

inhabitants.



2. Such taxes shall be known as the "sports facility maintenance tax"

and when collected shall be deposited by the county treasurer in a separate

fund to be known as the "Sports Facility Maintenance Fund". The governing

body of the county shall appropriate from the sports facility maintenance

fund as provided in sections 66.500 to 66.516.



3. Not less than ten percent of the proceeds of any tax imposed under

subdivision (1) of this section and section* 92.327 shall be appropriated to

a fund that hereby shall be established and called the "Neighborhood Tourist

Development Fund". And not less than ten percent of the proceeds of any tax

imposed under subdivision (1) of section 92.327 shall be appropriated to such

fund. Such moneys from said funds shall be paid to not-for-profit

neighborhood organizations with whom the county has contracted, and which are

incorporated in the state of Missouri and located within the county limits of

such county established for the purpose of promoting such neighborhood through

cultural, social, ethnic, historic, educational, and recreational activities

in conjunction with promoting such city as a convention, visitors and tourist

center.



(L. 1989 S.B. 295 & 312 § 16)



*Words "and section" do not appear in original rolls.







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