§ 68-551. Imposition of tax.

(a)

The tax known as the convention and tourism tax will be imposed as permitted by RSMo. 92.325—92.340 as follows:

(1)

A tax of 7½ percent of the amount of sales or charges for all sleeping rooms paid by the transient guests of hotels, motels and tourist courts situated within the city, and doing business within the city (excluding sales tax); and

(2)

A tax of 2 percent of the gross receipts derived from the retail sales of food by every person operating a food establishment.

(b)

Such taxes shall be known as the convention and tourism tax, and shall be collected and deposited by the city treasurer in a separate fund to be known as the convention and tourism tax fund. The city council shall appropriate from the convention and tourism fund as provided in RSMo 92.325—92.340 and this article.

(Code of Gen. Ords. 1967, § 32.300; Ord. No. 64554, 9-7-89; Ord. No. 991076, § 1, 8-26-99; Ord. No. 010416, § 5, 4-26-01; Ord. No. 021063, § 5, 8-29-02)