92.338. Provisions, exemptions and confidentiality of state sales tax to apply--exemption certificates, form--collection of tax, deduction allowed for collection--refunds and penalties.
Provisions, exemptions and confidentiality of state sales tax toapply--exemption certificates, form--collection of tax, deductionallowed for collection--refunds and penalties.
92.338. 1. All applicable provisions contained in sections144.010 to 144.510, RSMo, governing the state sales tax andsection 32.057, RSMo, the uniform confidentiality provision,shall apply to the collection of the tax imposed by sections92.325 to 92.340, except as modified in sections 92.325 to92.340.
2. All exemptions granted to agencies of government,organizations, persons and to the sale of certain articles anditems of tangible personal property and taxable services underthe provisions of sections 144.010 to 144.510, RSMo, are herebymade applicable to the imposition and collection of the taximposed by sections 92.325 to 92.340.
3. The same sales tax permit, exemption certificate andretail certificate required by sections 144.010 to 144.510, RSMo,for the administration and collection of the state sales taxshall satisfy the requirements of sections 92.325 to 92.340, andno additional permit or exemption certificate or retailcertificate shall be required; except that the director ofrevenue may prescribe a form of exemption certificate for anexemption from the tax imposed by sections 92.325 to 92.340.
4. The person, firm or corporation subject to any taximposed pursuant to sections 92.325 to 92.340 shall collect thetax from the transient guests and patrons of the foodestablishment and each such transient guest and patron of thefood establishment shall pay the amount of the tax due to theperson, firm or corporation required to collect the tax. Thecity shall permit the person required to remit the tax to deductand retain an amount equal to two percent of the taxes collected.The city governing body may either require the license collectorof the city to collect the tax imposed by sections 92.325 to92.340 or may enter into an agreement with the director ofrevenue to have the director collect such tax on behalf of thecity. In the event such an agreement is entered into, thedirector of revenue shall perform all functions incident to thecollection, enforcement and operation of such tax, and thedirector shall collect the tax on behalf of the city and shalltransfer the funds collected to the city license collector,except for an amount not less than one percent nor more thanthree percent, which shall be retained by the director for costsof collection. If the director of revenue is to collect suchtax, the tax shall be collected and reported upon such forms andunder such administrative rules and regulations as the directormay prescribe. All refunds and penalties as provided in sections144.010 to 144.525, RSMo, are hereby made applicable toviolations of sections 92.325 to 92.340.
(L. 1989 S.B. 295 & 312 § 13)