Mo. Rev. Stat. ch. 94 – Taxation in Other Cities | Midpage

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Revised Statutes of Missouri

Chapter 94

Mo. Rev. Stat. ch. 94

Taxation in Other Cities

94.010Assessment of property, how made — equalization — correction of books 94.015Procedure when county or township assessor acts under contract — levy — representation for county board of equalization 94.020Power of council to levy taxes and licenses 94.040Council may correct illegal levy 94.050No exemptions from tax 94.060Maximum rate of tax — how increased — ballots 94.070Maximum levy for special purposes — alternate rate (Excelsior Springs)94.080Merchants' tax 94.1000Medically indigent sales tax authorized for St. Louis — ballot contents — director of revenue duties — rate of tax — medical indigence sales tax fund 94.1008Economic development sales tax authorized for Kirksville, ballot language, expiration date, collection, rate, creation of fund 94.1010Economic development sales tax, certain cities (Jefferson City) — economic development defined — ballot language — election procedure — collection procedure — rate of tax — local economic development sales tax fund, created, limitation on use of moneys — tax terminates, when 94.1011Transient guest tax for multipurpose conference and convention center 94.1012Economic development sales tax (Poplar Bluff) — ballot language — rate of tax — revenue from tax deposited in the local economic development sales tax fund 94.1013Transient guest tax — ballot language (cities of Jonesburg and New Florence)94.110License taxes on certain businesses 94.120Licenses, how issued 94.130Clerk to make tax books — charge collector with gross 94.140Collector to pay over all moneys monthly 94.150Enforcement of taxes — how suits brought 94.160City taxes delinquent, when — lien for taxes 94.170Collector to make delinquent lists — council to approve — collection of delinquent taxes 94.180Monthly reports of delinquent payments 94.190Assessment of property — county clerk to deliver abstract — lien for taxes 94.200Board to provide for levy and collection of taxes — fix penalties 94.220Board to perfect illegal levy 94.230Licenses fixed by ordinance — signed by mayor and collector 94.240Board shall not exempt any person from any tax 94.250Maximum rate of tax — how increased — extension of period of increase 94.260Levy for special purposes — maximum amount of levy 94.270Power to license, tax and regulate certain businesses and occupations — prohibition on local license fees in excess of certain amounts in certain cities (Edmundson, Woodson Terrace) — license fee on hotels or motels (St. Peters) — increase or decrease of tax, when 94.271Transient guest tax for the promotion of tourism (City of Grandview)94.290City clerk to make tax books — charge collector 94.300Taxes delinquent January first 94.310How payment of taxes enforced — suits, how brought 94.320Collector to make delinquent lists — board to approve — collection of delinquent taxes 94.330Collector to report monthly to board 94.340Maximum rate of tax — how increased — extension of period of increase 94.350Additional levy for special purposes — amount authorized 94.360May collect license tax on certain businesses 94.370Personal tax, how collected 94.380Remedy cumulative 94.390Powers, rights and remedies for collection of delinquent taxes — suits, how brought 94.400Maximum rate of tax — how increased — extension of period of increase — continuation of levy 94.410Vehicle license tax — funds to maintain streets (cities of 4,000 to 30,000)94.413Sales tax for storm water control and public works projects authorized, cities with population of more than 100,000 — disposition of funds, duties of director of revenue — city storm water and public works sales tax trust fund created — distribution of funds, procedure 94.500Short title and definitions 94.510Imposition of tax, election — rate — collection — abolishment of tax, effect of 94.540Applicable provisions 94.550Deposit of receipts of tax — state to retain percentage — distribution by director of revenue — refunds authorized — effect of abolition of tax 94.575Definitions 94.577Sales tax imposed in certain cities — rates of tax — election procedure — revenue to be used for capital improvements — revenue bonds, retirement — special trust fund — limitation on use of revenue by city of St. Louis — refunds authorized — Kansas City alternative tax authorized 94.578Sales tax authorized in certain cities (Springfield), rate, use of funds, bonds authorized — ballot, effective date — administration, deposit of revenue — use of funds upon abolishment — repeal 94.579Sales tax authorized — ballot language — use of moneys — repeal of tax, ballot language — continuation of tax, ballot language 94.581Sales tax authorized (Columbia) — ballot language — deposit of revenue generated — fund created, purpose — refunds, when 94.585Sales tax authorized (Excelsior Springs) — ballot language — deposit of revenue generated — repeal, procedure — board established, duties — limitation on refinancing 94.600Definitions 94.605Tax, how imposed — rate of tax — boundary change, procedure — effective date for tax or its abolition — city or county clerk's duties 94.620Applicable provisions 94.625Deposit of collections — transportation sales tax fund 94.630Funds, how distributed — adjustments, how made — tax abolished, notice of — two percent, retention of, when 94.645Transportation trust fund created, limitation on use of funds, audit required — sheltered workshop, transportation, percentage authorized for St. Louis City and County 94.650No bar to use of other city revenues for public mass transportation purposes 94.655Procedure for cities to adopt transportation sales tax 94.660Transportation sales tax, ballot — effective, when — approval required in city and county — collection, fund created — use of funds — abolition of tax, procedure — reduction of rate 94.700Definitions 94.705Tax, how imposed — ballot form — rate of tax — boundary changes, procedure — retirement of bonds necessary to terminate tax, when 94.720Applicable provisions 94.725Deposit of collection — city transportation sales tax trust fund 94.730Funds, how distributed — adjustments, how made — tax abolished, notice procedure — two percent retention, when 94.745City transportation trust fund created — special trust fund created to retire bonds — limitation on use of funds — audit required 94.750No bar to use of other city revenues for public mass transportation 94.755Voter approval not required — recodification of existing law 94.800Tax established 94.802Hotel and motel charges and price charged for private tourist attractions, tax on, maximum rate, definitions 94.805Restaurant and intoxicating liquor charges, tax on, maximum rate 94.812Retailers liable for tax, collection and return of taxes 94.815Tourism tax trust fund, established — distribution — infrastructure account, established — debt retirement account, established — tourism promotion account, established 94.817Ballot for submission, all taxes 94.820Bonds, retirement of — procedures 94.822Effective date of taxes 94.825Tax may not terminate prior to retirement of bonds 94.830Hotel and motel tax, authorized — ballot — collection of tax — penalties may be collected (Rolla)94.831Tourism tax on transient guests in hotels and motels (Salem)94.832Transient guest tax for tourism and infrastructure improvements (North Kansas City)94.834Tourism tax on transient guests in hotels and motels (Marshall, Sweet Springs, and Concordia)94.836Tourism tax on transient guests in hotels and motels (Marston, Matthews, Steele) — procedure, ballot, use of revenues — repeal of tax 94.837Transient guest tax (Canton, LaGrange, Edina, special charter cities)94.838Transient guest tax and tax on retail sales of food (Lamar Heights)94.840Transient guest tax for tourism and convention facilities (City of Raytown)94.850Sales tax may be proposed by governing body, submission to voters — ballot form 94.852Boundary changes, procedure, city clerk's duties — tax effect on detached and added territory 94.855Collection, definitions and procedure applicable to sales tax 94.857Sales tax to be deposited in special municipal sales tax trust fund — not to be a state fund — distribution formula — refunds, procedure, director of revenue, duties — abolishing of tax, procedure 94.870Tourism tax on transient guests, definitions — authority to impose tax, rate — exception 94.873Retailers and persons liable for payment of taxes and returns 94.875Tourism tax trust fund established, purpose — taxes to be deposited in fund — distribution — election required to impose tax 94.877Ballot form for submission of tax — tax to become effective, when 94.879Options on how tax shall be collected, internal collection by political subdivision's officer or director of revenue 94.881Penalty for delinquent taxes, amount — taxes delinquent, when 94.890Municipalities in St. Louis County, sales tax to fund capital improvements — ballot, contents — approval of tax, options of governing body — municipal capital improvements sales tax fund, distribution — special trust fund — director of revenue, duties — erroneous payments, refunds 94.900Sales tax authorized (Blue Springs, Centralia, Excelsior Springs, Fayette, Hannibal, Harrisonville, Joplin, Lebanon, Marshall, Moberly, Nevada, Odessa, Portageville, Riverside, Smithville, Springfield, St. Joseph, Sunrise Beach, and certain other fourth class cities) — proceeds to be used for public safety purposes — ballot language — collection of tax, procedure 94.902Sales tax authorized for certain cities (Branson West, Clinton, Cole Camp, Fayette, Gladstone, Grandview, Liberty, North Kansas City, Raytown, Riverside, and certain other fourth class cities) — ballot, effective date — administration and collection — refunds, use of funds upon establishment of tax — repeal — automatic expiration date, when 94.903Sales tax authorized (certain fourth class cities) — ballot — administration and collection — refunds — repeal of tax, ballot — continuation of tax, ballot 94.950Historical locations and museums, sales tax authorized for promotion of tourism — ballot language — revenue, use of — repeal of tax, ballot language