Missouri Revised Statutes Title VI. County, Township and Political Subdivision Government § 66.502. Sports facility maintenance tax submitted to voters--rate of tax--deposit in sports facility maintenance tax fund, purpose--distribution of revenue--percentage to neighborhood tourist development fund, established, purpose

1. The governing body of any county may submit a proposition to the voters of such county who reside outside the corporate limits of a city with a population of at least three hundred fifty thousand inhabitants to levy:

2. Such taxes shall be known as the “sports facility maintenance tax” and when collected shall be deposited by the county treasurer in a separate fund to be known as the “Sports Facility Maintenance Fund”. The governing body of the county shall appropriate from the sports facility maintenance fund as provided in sections 66.500 to 66.516.

3. Not less than ten percent of the proceeds of any tax imposed under subdivision (1) of this section and section  1 92.327 shall be appropriated to a fund that hereby shall be established and called the “Neighborhood Tourist Development Fund”. And not less than ten percent of the proceeds of any tax imposed under subdivision (1) of section 92.327 shall be appropriated to such fund. Such moneys from said funds shall be paid to not-for-profit neighborhood organizations with whom the county has contracted, and which are incorporated in the state of Missouri and located within the county limits of such county established for the purpose of promoting such neighborhood through cultural, social, ethnic, historic, educational, and recreational activities in conjunction with promoting such city as a convention, visitors and tourist center.