Hotel and motel charges and price charged for private touristattractions, 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 fivehundred hotel and motel rooms inside the municipal limits may impose, byordinance, a tourism tax at a rate not to exceed four percent on thefollowing:
(1) The price paid or charged to any person for rooms or accommodationspaid by transient guests of hotels, motels, condominium units, time-shareinterests in condominiums, campgrounds, and tourist courts situated within themunicipality; and
(2) The price paid or charged for any admission ticket to orparticipation 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 structureor building, under one management, which contains rooms furnished for theaccommodation 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 accommodationsare 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, otherthan state-owned property, which contains parcels for rent to transient guestsfor pay or compensation, which may include temporary utility hook-ups for useby the transient guests, and where such transient guests generally use tents,recreational vehicles or some other form of temporary shelter while on therented premises. Shelters for the homeless operated by not-for-profitorganizations are not a hotel, motel, or tourist court for the purposes ofthis section. As used in this section, the term "transient guest" means aperson who occupies a room or rooms in a hotel, motel, campground, or touristcourt for thirty consecutive days or less.
3. As used in this section, "private tourist attraction" means anycommercial entity which appeals to the recreational desires and tastes of thetraveling public through the presentation of services or devices designed toentertain 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 andbungee 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 eventsincluding, but not limited to, football, baseball, basketball, hockey, tennis,golf, bowling, soccer, horse racing, bicycle racing, human track and fieldevents, table tennis and other racquet events, except that attractions ownedor operated by schools, colleges and universities shall be exempt from theprovisions of this subdivision. Attractions operating on an occasional orintermittent basis for fund-raising purposes by nonprofit charitableorganizations whose ordinary activities do not involve the operation of suchattractions shall be exempt from the admissions tax imposed by this section.
Hotel and motel charges and price charged for private touristattractions, 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 fivehundred hotel and motel rooms inside the municipal limits may impose, byordinance, a tourism tax at a rate not to exceed four percent on thefollowing:
(1) The price paid or charged to any person for rooms or accommodationspaid by transient guests of hotels, motels, condominium units, time-shareinterests in condominiums, campgrounds, and tourist courts situated within themunicipality; and
(2) The price paid or charged for any admission ticket to orparticipation 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 structureor building, under one management, which contains rooms furnished for theaccommodation 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 accommodationsare 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, otherthan state-owned property, which contains parcels for rent to transient guestsfor pay or compensation, which may include temporary utility hook-ups for useby the transient guests, and where such transient guests generally use tents,recreational vehicles or some other form of temporary shelter while on therented premises. Shelters for the homeless operated by not-for-profitorganizations are not a hotel, motel, or tourist court for the purposes ofthis section. As used in this section, the term "transient guest" means aperson who occupies a room or rooms in a hotel, motel, campground, or touristcourt for thirty consecutive days or less.
3. As used in this section, "private tourist attraction" means anycommercial entity which appeals to the recreational desires and tastes of thetraveling public through the presentation of services or devices designed toentertain 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 andbungee 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 eventsincluding, but not limited to, football, baseball, basketball, hockey, tennis,golf, bowling, soccer, horse racing, bicycle racing, human track and fieldevents, table tennis and other racquet events, except that attractions ownedor operated by schools, colleges and universities shall be exempt from theprovisions of this subdivision. Attractions operating on an occasional orintermittent basis for fund-raising purposes by nonprofit charitableorganizations whose ordinary activities do not involve the operation of suchattractions shall be exempt from the admissions tax imposed by this section.
Hotel and motel charges and price charged for private touristattractions, 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 fivehundred hotel and motel rooms inside the municipal limits may impose, byordinance, a tourism tax at a rate not to exceed four percent on thefollowing:
(1) The price paid or charged to any person for rooms or accommodationspaid by transient guests of hotels, motels, condominium units, time-shareinterests in condominiums, campgrounds, and tourist courts situated within themunicipality; and
(2) The price paid or charged for any admission ticket to orparticipation 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 structureor building, under one management, which contains rooms furnished for theaccommodation 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 accommodationsare 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, otherthan state-owned property, which contains parcels for rent to transient guestsfor pay or compensation, which may include temporary utility hook-ups for useby the transient guests, and where such transient guests generally use tents,recreational vehicles or some other form of temporary shelter while on therented premises. Shelters for the homeless operated by not-for-profitorganizations are not a hotel, motel, or tourist court for the purposes ofthis section. As used in this section, the term "transient guest" means aperson who occupies a room or rooms in a hotel, motel, campground, or touristcourt for thirty consecutive days or less.
3. As used in this section, "private tourist attraction" means anycommercial entity which appeals to the recreational desires and tastes of thetraveling public through the presentation of services or devices designed toentertain 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 andbungee 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 eventsincluding, but not limited to, football, baseball, basketball, hockey, tennis,golf, bowling, soccer, horse racing, bicycle racing, human track and fieldevents, table tennis and other racquet events, except that attractions ownedor operated by schools, colleges and universities shall be exempt from theprovisions of this subdivision. Attractions operating on an occasional orintermittent basis for fund-raising purposes by nonprofit charitableorganizations whose ordinary activities do not involve the operation of suchattractions shall be exempt from the admissions tax imposed by this section.
