Mo. Rev. Stat. § 316.010: County commissions may tax public shows, how.

The county commissions of the several counties in this state are hereby authorized to impose from time to time, by an order or orders entered of record, such tax as they may deem proper and reasonable upon all public theatrical and minstrel performances, shows and circuses, or any other public exhibition in said several counties; provided, that nothing in this section shall be so construed as to apply to any educational, religious or charitable exhibition.