Missouri Revised Statutes Title VII. Cities, Towns and Villages § 92.327. Convention and tourism tax, submitted to voters--rate of tax, deposit in convention tourism fund, purpose

(1) A tax not to exceed seven and one-half percent of the amount of sales or charges for all sleeping rooms paid by the transient guests of hotels, motels and tourist courts situated within the city involved, and doing business within such city (excluding sales tax); and

(2) A tax not to exceed two percent of the gross receipts derived from the retail sales of food by every person operating a food establishment.