Missouri § 94.805 - Restaurant and intoxicating liquor charges, tax on, maximum rate.
Full text of Missouri Revised Statutes of Missouri § 94.805 — Restaurant and intoxicating liquor charges, tax on, maximum rate., with citation guidance and answers to common questions.
§ 94.805. Restaurant and intoxicating liquor charges, tax on, maximum rate.
In addition to any tourism tax imposed by section 94.802, the governing body of any municipality described in section 94.802 may impose, by ordinance, a tourism tax on the purchase price paid or charged to any person for food and drinks sold on the premises of restaurant establishments in such municipality or for drinks sold in such municipality for consumption on the premises by establishments licensed pursuant to section 311.090 to sell intoxicating liquors, at a rate not to exceed two percent, on such purchase price paid or charged.
--------
(L. 1993 H.B. 345 § 3, A.L. 1997 2d Ex. Sess. H.B. 3)
Effective 9-15-97
---- end of effective 15 Sep 1997 ----
Source: official Missouri text · Last verified 2026-08-27
Frequently Asked Questions About Missouri § 94.805
What does Revised Statutes of Missouri § 94.805 cover?
Section 94.805 ("Restaurant and intoxicating liquor charges, tax on, maximum rate.") is part of the Revised Statutes of Missouri, the codified statutory law of Missouri. It sets out the legal rule or procedure described in the text above. Statutes are amended regularly, so always verify against the official source.
How do I cite Missouri § 94.805?
A common citation format is "Revised Statutes of Missouri § 94.805" (Missouri). Legal writing may require the code abbreviation, section number, and year or edition. Match the style required by your court, professor, or publisher.
Is this the official text of Missouri law?
No. This page is for research and education and may not include the most recent amendments. For official current law, check the Missouri official source linked on this page or consult a licensed Missouri attorney.
How does Missouri § 94.805 apply to my situation?
Statutes are interpreted in context, and application depends on your specific facts. Only a licensed attorney in Missouri can advise on how this section applies to you. Contact your state or local bar association for a referral.
Sources & Verification
Not legal advice. Verify against the official source and consult a licensed attorney in Missouri.