In the event a tax is lawfully imposed under sections 92.325 to 92.340, no gross receipts tax imposed solely on hotels, motels or tourist courts or cafes, cafeterias, lunchrooms or restaurants shall be levied or collected by the city involved so long as the tax imposed under sections 92.325 to 92.340 remains in effect.
Mo. Rev. Stat. § 92.334
Gross receipts tax on certain businesses prohibited, when
Known as the Municipal Telecommunications Business License Tax Simplification Act
The act spans §§ 92–92 (102 sections).
Effective: 28 Aug 1989; (L. 1989 S.B. 295 & 312 § 11)
Official source: Missouri Revisor of Statutes. Reproduced from public-domain Missouri statutes; confirm against the official source for the current text. Not legal advice.