State Codes and Statutes

Statutes > Missouri > T20 > C311 > 311_482

Temporary permit for sale by drink may be issued to certainorganizations, when, duration--collection of sales taxes, noticeto director of revenue.

311.482. 1. Notwithstanding any other provision of this chapter, apermit for the sale of intoxicating liquor as defined in section 311.020,for consumption on premises where sold may be issued to any church, school,civic, service, fraternal, veteran, political or charitable club ororganization for the sale of such intoxicating liquor at a picnic, bazaar,fair, or similar gathering. The permit shall be issued only for the day ordays named therein and it shall not authorize the sale of intoxicatingliquor for more than seven days by any such club or organization.

2. To secure the permit, the applicant shall complete a form providedby the supervisor, but no applicant shall be required to furnish a personalphotograph as part of the application. The applicant shall pay a fee oftwenty-five dollars for such permit.

3. If the event will be held on a Sunday, the permit shall authorizethe sale of intoxicating liquor on that day beginning at 11:00 a.m.

4. At the same time that an applicant applies for a permit under theprovisions of this section, the applicant shall notify the director ofrevenue of the holding of the event and by such notification, by certifiedmail, shall accept responsibility for the collection and payment of anyapplicable sales tax. Any sales tax due shall be paid to the director ofrevenue within fifteen days after the close of the event, and failure to doso shall result in a liability of triple the amount of the tax due pluspayment of the tax, and denial of any other permit for a period of threeyears. Under no circumstances shall a bond be required from the applicant.

5. No provision of law or rule or regulation of the supervisor shallbe interpreted as preventing any wholesaler or distributor from providingcustomary storage, cooling or dispensing equipment for use by the permitholder at such picnic, bazaar, fair or similar gathering.

(L. 1987 S.B. 150 § 3, A.L. 1995 S.B. 43, A.L. 2009 H.B. 132)

State Codes and Statutes

Statutes > Missouri > T20 > C311 > 311_482

Temporary permit for sale by drink may be issued to certainorganizations, when, duration--collection of sales taxes, noticeto director of revenue.

311.482. 1. Notwithstanding any other provision of this chapter, apermit for the sale of intoxicating liquor as defined in section 311.020,for consumption on premises where sold may be issued to any church, school,civic, service, fraternal, veteran, political or charitable club ororganization for the sale of such intoxicating liquor at a picnic, bazaar,fair, or similar gathering. The permit shall be issued only for the day ordays named therein and it shall not authorize the sale of intoxicatingliquor for more than seven days by any such club or organization.

2. To secure the permit, the applicant shall complete a form providedby the supervisor, but no applicant shall be required to furnish a personalphotograph as part of the application. The applicant shall pay a fee oftwenty-five dollars for such permit.

3. If the event will be held on a Sunday, the permit shall authorizethe sale of intoxicating liquor on that day beginning at 11:00 a.m.

4. At the same time that an applicant applies for a permit under theprovisions of this section, the applicant shall notify the director ofrevenue of the holding of the event and by such notification, by certifiedmail, shall accept responsibility for the collection and payment of anyapplicable sales tax. Any sales tax due shall be paid to the director ofrevenue within fifteen days after the close of the event, and failure to doso shall result in a liability of triple the amount of the tax due pluspayment of the tax, and denial of any other permit for a period of threeyears. Under no circumstances shall a bond be required from the applicant.

5. No provision of law or rule or regulation of the supervisor shallbe interpreted as preventing any wholesaler or distributor from providingcustomary storage, cooling or dispensing equipment for use by the permitholder at such picnic, bazaar, fair or similar gathering.

(L. 1987 S.B. 150 § 3, A.L. 1995 S.B. 43, A.L. 2009 H.B. 132)


State Codes and Statutes

State Codes and Statutes

Statutes > Missouri > T20 > C311 > 311_482

Temporary permit for sale by drink may be issued to certainorganizations, when, duration--collection of sales taxes, noticeto director of revenue.

311.482. 1. Notwithstanding any other provision of this chapter, apermit for the sale of intoxicating liquor as defined in section 311.020,for consumption on premises where sold may be issued to any church, school,civic, service, fraternal, veteran, political or charitable club ororganization for the sale of such intoxicating liquor at a picnic, bazaar,fair, or similar gathering. The permit shall be issued only for the day ordays named therein and it shall not authorize the sale of intoxicatingliquor for more than seven days by any such club or organization.

2. To secure the permit, the applicant shall complete a form providedby the supervisor, but no applicant shall be required to furnish a personalphotograph as part of the application. The applicant shall pay a fee oftwenty-five dollars for such permit.

3. If the event will be held on a Sunday, the permit shall authorizethe sale of intoxicating liquor on that day beginning at 11:00 a.m.

4. At the same time that an applicant applies for a permit under theprovisions of this section, the applicant shall notify the director ofrevenue of the holding of the event and by such notification, by certifiedmail, shall accept responsibility for the collection and payment of anyapplicable sales tax. Any sales tax due shall be paid to the director ofrevenue within fifteen days after the close of the event, and failure to doso shall result in a liability of triple the amount of the tax due pluspayment of the tax, and denial of any other permit for a period of threeyears. Under no circumstances shall a bond be required from the applicant.

5. No provision of law or rule or regulation of the supervisor shallbe interpreted as preventing any wholesaler or distributor from providingcustomary storage, cooling or dispensing equipment for use by the permitholder at such picnic, bazaar, fair or similar gathering.

(L. 1987 S.B. 150 § 3, A.L. 1995 S.B. 43, A.L. 2009 H.B. 132)