MO Rev Stat § 316.040 (2021)
2021 Missouri Revised Statutes|Title XXI - Public Safety and Morals|Chapter 316 - Shows, Circuses, Amusement Buildings and Festivals|Section 316.040 - License for shows required, tax imposed.

Effective - 28 Aug 1979   316.040. License for shows required, tax imposed. — The county commission of all counties shall, not later than the month of November in each year, impose by order entered of record a license tax such as the commission may deem proper and reasonable, to become effective on the succeeding first day of January of each year, upon all theatrical or minstrel performances, exhibitions, shows, circuses, menageries, skating rinks, professional athletic exhibitions, dance halls, penny or picture arcade, theater or motion picture theater, drive-in theaters, cabaret or floor show, amusement hall or parlor, music hall or room or other commercial amusement place, miniature golf courses, pony rides, pinball machines, marble machines, music vending machines and any other device operated by the insertion of a coin, disc or other insertion piece, whether or not also manipulated by the operator, and which operates for the amusement of the operator, whether or not by registering a score, except machines or devices used bona fide and solely for the vending of service, food, confections or merchandise; any other kind of public exhibitions, or scenic or gravity railways, cane racks, shooting galleries, baby racks, or other kind of avocations set up in connection therewith; and it shall be unlawful for any person, association, company, corporation or partnership of persons, except if the same be for religious, educational or charitable purposes, then it shall be exempt from such license tax, to give, perform or present, exhibit or set up any theatrical or minstrel performances, exhibits, shows, circuses, menageries, skating rinks, professional athletic exhibitions, dance halls, penny or picture arcade, theater or motion picture theater, drive-in theaters, cabaret or floor show, amusement hall or parlor, music hall or room or other commercial amusement place, miniature golf courses, pony rides, pinball machines, marble machines, music vending machines and any other device operated by the insertion of a coin, disc or other insertion piece, whether or not also manipulated by the operator, and which operates for the amusement of the operator, whether or not by registering a score, except machines or devices used bona fide and solely for the vending of service, food, confections or merchandise; any other kind of public exhibitions, or scenic or gravity railways, cane racks, shooting galleries, baby racks, or other kind of avocations set up in connection therewith, without first taking out a license therefor from the county clerk and paying the license tax imposed by the county commission as aforesaid, which shall be paid into the county treasury for the use of the general fund of the county; provided, that in any such county having a county license inspector it shall be his duty to diligently see that all such licenses are taken out and that such license taxes are paid, and he shall make such reports and perform his duties under such regulations as may be prescribed by the county commission. ­­-------- (RSMo 1939 § 15451, A.L. 1945 p. 1729, A. 1949 S.B. 1116, A.L. 1957 p. 718, A.L. 1979 H.B. 148)  Prior revisions: 1929 § 14327; 1919 § 11654; 1909 § 11224