§ 68-564. Exemptions.

(a)

Except as provided in (b) below, in accordance with the applicable provisions of RSMo § 92.338, as amended, all exemptions granted to agencies of government, organizations and persons, and to the sale of certain articles and items of tangible personal property and taxable services under the provisions of RSMO §§ 144.010—144.510 are hereby made applicable to the imposition and collection of the convention and tourism tax.

(b)

Notwithstanding the provisions of (a) above, effective October 1, 2013, and in accordance with the applicable provisions of RSMo § 92.338, as amended, the following transient guests who would otherwise be exempt under (a) above are subject the tax imposed by subsection 68-551(a)(1) of this article:

(1)

Religious and charitable organizations and institutions;

(2)

Elementary and secondary schools operated at public expense;

(3)

Private not-for-profit elementary or secondary schools;

(4)

Institutions of higher education supported by public funds;

(5)

Private not-for-profit institutions of higher education;

(6)

Not-for-profit civic, social, service or fraternal organizations (including fraternal organizations which have been declared tax-exempt organizations pursuant to section 501(c)(8) or (10) of the 1986 Internal Revenue Code, as amended);

(7)

The State of Missouri, its agencies and political subdivisions;

(8)

All other transient guests which the city is not prohibited from taxing under the laws or Constitution of the United States or the Constitution of the State of Missouri.

(c)

The same exemption certificate required by RSMo 144.010—144.510 for the administration and collection of state sales tax shall satisfy the requirements of this article with respect to transient guests eligible for exemption under this article.

(Code of Gen. Ords. 1967, § 32.313; Ord. No. 65276, 3-22-90; Ord. No. 121043, § 5, 1-10-13)