Retail sales of food, tax on gross receiptspermitted--definitions--ballot language--trust fund established(City of Independence).
82.851. 1. As used in this section, the following terms shall mean:
(1) "Food", all articles commonly used for food or drink, includingalcoholic beverages, the provisions of chapter 311, RSMo, notwithstanding;
(2) "Food establishment", any cafe, cafeteria, lunchroom, orrestaurant which sells food at retail;
(3) "Gross receipts", the gross receipts from retail sales of foodprepared on the premises and delivered to the purchaser, excluding salestax;
(4) "Museum", any museum dedicated to the preservation of the historyof the westward expansion movement of the United States by covered wagon,train, water, or similar means of transportation, which is or was owned bythe state of Missouri on the effective date of the tax and operated by acity or other person;
(5) "Person", any individual, corporation, partnership, or otherentity;
(6) "Tourism-related activities", those activities commonlyassociated with the development, promotion, and operation of tourism andrelated facilities for the city, including historic preservation.
2. The city council of any home rule city with more than one hundredthirteen thousand two hundred but less than one hundred thirteen thousandthree hundred inhabitants may impose a tax on the gross receipts derivedfrom all retail sales of food by every person operating a foodestablishment situated in the city or a portion thereof. The taxauthorized in this section may be imposed in increments of one-eighth ofone 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 shallbe 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 foodestablishments, and shall be stated separately from all other charges andtaxes. Such tax shall not become effective unless the city council, byorder or ordinance, submits to the voters of the city a proposal toauthorize the city council to impose a tax under this section on any dayavailable for such city to hold municipal elections or at a specialelection called for the purpose.
3. The ballot of submission for the tax authorized in this sectionshall be in substantially the following form:
Shall ..... (insert the name of the city) impose a tax on the grossreceipts derived from the retail sales of food at any food establishmentsituated in ..... (name of city) at a rate of ..... (insert rate ofpercent) percent for the sole purpose of providing funds for thedevelopment, promotion, and operation of museum and tourism-relatedactivities and facilities?
â ã YES â ã NO
If a majority of the votes cast on the question by the qualified votersvoting thereon are in favor of the question, then the tax shall becomeeffective on the first day of the second calendar quarter following thecalendar quarter in which the election was held. If a majority of thevotes cast on the question by the qualified voters voting thereon areopposed to the question, then the tax authorized by this section shall notbecome effective unless and until the question is resubmitted pursuant tothis section to the qualified voters of the city and such question isapproved by a majority of the qualified voters of the city voting on thequestion.
4. The tax imposed under this section shall be known as the "Museumand Tourism-Related Activities Tax". Each city imposing a tax under thissection shall establish separate trust funds to be known as the "MuseumTrust Fund" and the "Tourism-Related Trust Fund". The city treasurer shalldeposit the revenue derived from the tax imposed under this section formuseum purposes in the museum trust fund, and shall deposit the revenuederived for tourism-related purposes in the tourism-related trust fund.The proceeds of such tax shall be appropriated by the city councilexclusively for the development, promotion, and operation of museum andtourism-related activities and facilities in the city.
5. All applicable provisions in chapter 144, RSMo, relating to statesales tax, and in section 32.057, RSMo, relating to confidentiality, shallapply 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 andtaxable services granted under sections 144.010 to 144.525, RSMo, shall beapplicable to the imposition and collection of any tax imposed under thissection.
7. The same sales tax permits, exemption certificates, and retailcertificates required for the administration and collection of state salestax in chapter 144, RSMo, shall be deemed adequate for the administrationand collection of any tax imposed under this section, and no additionalpermit, exemption certificate, or retail certificate shall be required,provided that the director of the department of revenue may prescribe aform of exemption certificate for an exemption from any tax imposed underthis section.
8. Any individual, firm, or corporation subject to any tax imposedunder this section shall collect the tax from the patrons of the foodestablishment, and each such patron of the food establishment shall pay theamount of the tax due to the individual, firm, or corporation required tocollect the tax. The city shall permit the individual required to remit thetax to deduct and retain an amount equal to two percent of the taxescollected. The city council may either require the license collector ofthe city to collect the tax, or may enter into an agreement with thedirector of the department of revenue to have the director collect the taxon behalf of the city. In the event such an agreement is entered into, thedirector shall perform all functions incident to the collection,enforcement, and operation of such tax, and shall collect the tax on behalfof the city and shall transfer the funds collected to the city licensecollector, except for an amount not less than one percent nor more thanthree percent, which shall be retained by the director for the costs ofcollecting the tax. If the director is to collect such tax, the tax shallbe collected and reported upon such forms and under such administrativerules and regulations as the director may prescribe. All refunds andpenalties as provided in sections 144.010 to 144.525, RSMo, are hereby madeapplicable to violations of this section.
9. It is unlawful for any person to advertise or hold out or state tothe public or to any food establishment patron, directly or indirectly,that the tax or any part thereof imposed by this section, and required tobe collected by that person, will be absorbed by that person, or anyone onbehalf of that person, or that it will not be separately stated and addedto the price of the food establishment bill, or if added, that it or anypart thereof will be refunded.
Retail sales of food, tax on gross receiptspermitted--definitions--ballot language--trust fund established(City of Independence).
82.851. 1. As used in this section, the following terms shall mean:
(1) "Food", all articles commonly used for food or drink, includingalcoholic beverages, the provisions of chapter 311, RSMo, notwithstanding;
(2) "Food establishment", any cafe, cafeteria, lunchroom, orrestaurant which sells food at retail;
(3) "Gross receipts", the gross receipts from retail sales of foodprepared on the premises and delivered to the purchaser, excluding salestax;
(4) "Museum", any museum dedicated to the preservation of the historyof the westward expansion movement of the United States by covered wagon,train, water, or similar means of transportation, which is or was owned bythe state of Missouri on the effective date of the tax and operated by acity or other person;
(5) "Person", any individual, corporation, partnership, or otherentity;
(6) "Tourism-related activities", those activities commonlyassociated with the development, promotion, and operation of tourism andrelated facilities for the city, including historic preservation.
2. The city council of any home rule city with more than one hundredthirteen thousand two hundred but less than one hundred thirteen thousandthree hundred inhabitants may impose a tax on the gross receipts derivedfrom all retail sales of food by every person operating a foodestablishment situated in the city or a portion thereof. The taxauthorized in this section may be imposed in increments of one-eighth ofone 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 shallbe 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 foodestablishments, and shall be stated separately from all other charges andtaxes. Such tax shall not become effective unless the city council, byorder or ordinance, submits to the voters of the city a proposal toauthorize the city council to impose a tax under this section on any dayavailable for such city to hold municipal elections or at a specialelection called for the purpose.
3. The ballot of submission for the tax authorized in this sectionshall be in substantially the following form:
Shall ..... (insert the name of the city) impose a tax on the grossreceipts derived from the retail sales of food at any food establishmentsituated in ..... (name of city) at a rate of ..... (insert rate ofpercent) percent for the sole purpose of providing funds for thedevelopment, promotion, and operation of museum and tourism-relatedactivities and facilities?
â ã YES â ã NO
If a majority of the votes cast on the question by the qualified votersvoting thereon are in favor of the question, then the tax shall becomeeffective on the first day of the second calendar quarter following thecalendar quarter in which the election was held. If a majority of thevotes cast on the question by the qualified voters voting thereon areopposed to the question, then the tax authorized by this section shall notbecome effective unless and until the question is resubmitted pursuant tothis section to the qualified voters of the city and such question isapproved by a majority of the qualified voters of the city voting on thequestion.
4. The tax imposed under this section shall be known as the "Museumand Tourism-Related Activities Tax". Each city imposing a tax under thissection shall establish separate trust funds to be known as the "MuseumTrust Fund" and the "Tourism-Related Trust Fund". The city treasurer shalldeposit the revenue derived from the tax imposed under this section formuseum purposes in the museum trust fund, and shall deposit the revenuederived for tourism-related purposes in the tourism-related trust fund.The proceeds of such tax shall be appropriated by the city councilexclusively for the development, promotion, and operation of museum andtourism-related activities and facilities in the city.
5. All applicable provisions in chapter 144, RSMo, relating to statesales tax, and in section 32.057, RSMo, relating to confidentiality, shallapply 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 andtaxable services granted under sections 144.010 to 144.525, RSMo, shall beapplicable to the imposition and collection of any tax imposed under thissection.
7. The same sales tax permits, exemption certificates, and retailcertificates required for the administration and collection of state salestax in chapter 144, RSMo, shall be deemed adequate for the administrationand collection of any tax imposed under this section, and no additionalpermit, exemption certificate, or retail certificate shall be required,provided that the director of the department of revenue may prescribe aform of exemption certificate for an exemption from any tax imposed underthis section.
8. Any individual, firm, or corporation subject to any tax imposedunder this section shall collect the tax from the patrons of the foodestablishment, and each such patron of the food establishment shall pay theamount of the tax due to the individual, firm, or corporation required tocollect the tax. The city shall permit the individual required to remit thetax to deduct and retain an amount equal to two percent of the taxescollected. The city council may either require the license collector ofthe city to collect the tax, or may enter into an agreement with thedirector of the department of revenue to have the director collect the taxon behalf of the city. In the event such an agreement is entered into, thedirector shall perform all functions incident to the collection,enforcement, and operation of such tax, and shall collect the tax on behalfof the city and shall transfer the funds collected to the city licensecollector, except for an amount not less than one percent nor more thanthree percent, which shall be retained by the director for the costs ofcollecting the tax. If the director is to collect such tax, the tax shallbe collected and reported upon such forms and under such administrativerules and regulations as the director may prescribe. All refunds andpenalties as provided in sections 144.010 to 144.525, RSMo, are hereby madeapplicable to violations of this section.
9. It is unlawful for any person to advertise or hold out or state tothe public or to any food establishment patron, directly or indirectly,that the tax or any part thereof imposed by this section, and required tobe collected by that person, will be absorbed by that person, or anyone onbehalf of that person, or that it will not be separately stated and addedto the price of the food establishment bill, or if added, that it or anypart thereof will be refunded.
Retail sales of food, tax on gross receiptspermitted--definitions--ballot language--trust fund established(City of Independence).
82.851. 1. As used in this section, the following terms shall mean:
(1) "Food", all articles commonly used for food or drink, includingalcoholic beverages, the provisions of chapter 311, RSMo, notwithstanding;
(2) "Food establishment", any cafe, cafeteria, lunchroom, orrestaurant which sells food at retail;
(3) "Gross receipts", the gross receipts from retail sales of foodprepared on the premises and delivered to the purchaser, excluding salestax;
(4) "Museum", any museum dedicated to the preservation of the historyof the westward expansion movement of the United States by covered wagon,train, water, or similar means of transportation, which is or was owned bythe state of Missouri on the effective date of the tax and operated by acity or other person;
(5) "Person", any individual, corporation, partnership, or otherentity;
(6) "Tourism-related activities", those activities commonlyassociated with the development, promotion, and operation of tourism andrelated facilities for the city, including historic preservation.
2. The city council of any home rule city with more than one hundredthirteen thousand two hundred but less than one hundred thirteen thousandthree hundred inhabitants may impose a tax on the gross receipts derivedfrom all retail sales of food by every person operating a foodestablishment situated in the city or a portion thereof. The taxauthorized in this section may be imposed in increments of one-eighth ofone 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 shallbe 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 foodestablishments, and shall be stated separately from all other charges andtaxes. Such tax shall not become effective unless the city council, byorder or ordinance, submits to the voters of the city a proposal toauthorize the city council to impose a tax under this section on any dayavailable for such city to hold municipal elections or at a specialelection called for the purpose.
3. The ballot of submission for the tax authorized in this sectionshall be in substantially the following form:
Shall ..... (insert the name of the city) impose a tax on the grossreceipts derived from the retail sales of food at any food establishmentsituated in ..... (name of city) at a rate of ..... (insert rate ofpercent) percent for the sole purpose of providing funds for thedevelopment, promotion, and operation of museum and tourism-relatedactivities and facilities?
â ã YES â ã NO
If a majority of the votes cast on the question by the qualified votersvoting thereon are in favor of the question, then the tax shall becomeeffective on the first day of the second calendar quarter following thecalendar quarter in which the election was held. If a majority of thevotes cast on the question by the qualified voters voting thereon areopposed to the question, then the tax authorized by this section shall notbecome effective unless and until the question is resubmitted pursuant tothis section to the qualified voters of the city and such question isapproved by a majority of the qualified voters of the city voting on thequestion.
4. The tax imposed under this section shall be known as the "Museumand Tourism-Related Activities Tax". Each city imposing a tax under thissection shall establish separate trust funds to be known as the "MuseumTrust Fund" and the "Tourism-Related Trust Fund". The city treasurer shalldeposit the revenue derived from the tax imposed under this section formuseum purposes in the museum trust fund, and shall deposit the revenuederived for tourism-related purposes in the tourism-related trust fund.The proceeds of such tax shall be appropriated by the city councilexclusively for the development, promotion, and operation of museum andtourism-related activities and facilities in the city.
5. All applicable provisions in chapter 144, RSMo, relating to statesales tax, and in section 32.057, RSMo, relating to confidentiality, shallapply 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 andtaxable services granted under sections 144.010 to 144.525, RSMo, shall beapplicable to the imposition and collection of any tax imposed under thissection.
7. The same sales tax permits, exemption certificates, and retailcertificates required for the administration and collection of state salestax in chapter 144, RSMo, shall be deemed adequate for the administrationand collection of any tax imposed under this section, and no additionalpermit, exemption certificate, or retail certificate shall be required,provided that the director of the department of revenue may prescribe aform of exemption certificate for an exemption from any tax imposed underthis section.
8. Any individual, firm, or corporation subject to any tax imposedunder this section shall collect the tax from the patrons of the foodestablishment, and each such patron of the food establishment shall pay theamount of the tax due to the individual, firm, or corporation required tocollect the tax. The city shall permit the individual required to remit thetax to deduct and retain an amount equal to two percent of the taxescollected. The city council may either require the license collector ofthe city to collect the tax, or may enter into an agreement with thedirector of the department of revenue to have the director collect the taxon behalf of the city. In the event such an agreement is entered into, thedirector shall perform all functions incident to the collection,enforcement, and operation of such tax, and shall collect the tax on behalfof the city and shall transfer the funds collected to the city licensecollector, except for an amount not less than one percent nor more thanthree percent, which shall be retained by the director for the costs ofcollecting the tax. If the director is to collect such tax, the tax shallbe collected and reported upon such forms and under such administrativerules and regulations as the director may prescribe. All refunds andpenalties as provided in sections 144.010 to 144.525, RSMo, are hereby madeapplicable to violations of this section.
9. It is unlawful for any person to advertise or hold out or state tothe public or to any food establishment patron, directly or indirectly,that the tax or any part thereof imposed by this section, and required tobe collected by that person, will be absorbed by that person, or anyone onbehalf of that person, or that it will not be separately stated and addedto the price of the food establishment bill, or if added, that it or anypart thereof will be refunded.
