Missouri Chapter 94 — Taxation in Other Cities
- § 94.010. — Assessment of property, how made--equalization--correction of books.
- § 94.015. — Procedure when county or township assessor acts under contract --levy--representation for county board of equalization.
- § 94.020. — Power of council to levy taxes and licenses.
- § 94.030. — Council to make annual levy.
- § 94.040. — Council may correct illegal levy.
- § 94.050. — No exemptions from tax.
- § 94.060. — Maximum rate of tax--how increased--ballots.
- § 94.070. — Maximum levy for special purposes--alternate rate (Excelsior Springs)
- § 94.080. — Merchants' tax.
- § 94.110. — License taxes on certain businesses.
- § 94.120. — Licenses, how issued.
- § 94.130. — Clerk to make tax books--charge collector with gross.
- § 94.140. — Collector to pay over all moneys monthly.
- § 94.150. — Enforcement of taxes--how suits brought.
- § 94.160. — City taxes delinquent, when--lien for taxes.
- § 94.170. — Collector to make delinquent lists--council to approve--collection of delinquent taxes.
- § 94.180. — Monthly reports of delinquent payments.
- § 94.190. — Assessment of property--county clerk to deliver abstract--lien for taxes.
- § 94.200. — Board to provide for levy and collection of taxes--fix penalties.
- § 94.210. — Board to fix rate of levy.
- § 94.220. — Board to perfect illegal levy.
- § 94.230. — Licenses fixed by ordinance--signed by mayor and collector.
- § 94.240. — Board shall not exempt any person from any tax.
- § 94.250. — Maximum rate of tax--how increased--extension of period of increase.
- § 94.260. — Levy for special purposes--maximum amount of levy.
- § 94.270. — Power 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.
- § 94.290. — City clerk to make tax books--charge collector.
- § 94.300. — Taxes delinquent January first.
- § 94.310. — How payment of taxes enforced--suits, how brought.
- § 94.320. — Collector to make delinquent lists--board to approve--collection of delinquent taxes.
- § 94.330. — Collector to report monthly to board.
- § 94.340. — Maximum rate of tax--how increased--extension of period of increase.
- § 94.350. — Additional levy for special purposes--amount authorized.
- § 94.360. — May collect license tax on certain businesses.
- § 94.370. — Personal tax, how collected.
- § 94.380. — Remedy cumulative.
- § 94.390. — Powers, rights and remedies for collection of delinquent taxes --suits, how brought.
- § 94.400. — Maximum rate of tax--how increased--extension of period of increase--continuation of levy.
- § 94.410. — Vehicle license tax--funds to maintain streets (cities of 4,000 to 30,000).
- § 94.413. — Sales 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.
- § 94.500. — Short title and definitions.
- § 94.510. — Imposition of tax, election--rate--collection.
- § 94.540. — Applicable provisions.
- § 94.550. — Deposit of receipts of tax--state to retain percentage --distribution by director of revenue--refunds authorized --effect of abolition of tax.
- § 94.575. — Definitions.
- § 94.577. — Sales 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.
- § 94.578. — Sales 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.
- § 94.580. — Sales tax authorized for flood relief projects--election procedures --ballot form, tax rate, limitations--collection procedures--flood relief projects fund established--expiration of tax (includes Kansas City).
- § 94.600. — Definitions.
- § 94.605. — Tax, how imposed--rate of tax--boundary change, procedure --effective date for tax or its abolition--city or county clerk's duties.
- § 94.620. — Applicable provisions.
- § 94.625. — Deposit of collections--transportation sales tax fund.
- § 94.630. — Funds, how distributed--adjustments, how made--tax abolished, notice of--two percent, retention of, when.
- § 94.645. — Transportation trust fund created, limitation on use of funds, audit required--sheltered workshop, transportation, percentage authorized for St. Louis City and County.
- § 94.650. — No bar to use of other city revenues for public mass transportation purposes.
- § 94.655. — Procedure for cities to adopt transportation sales tax.
- § 94.660. — Transportation sales tax, ballot--effective, when--approval required in city and county--collection, fund created--use of funds--abolition of tax, procedure--reduction of rate.
- § 94.700. — Definitions.
- § 94.705. — Tax, how imposed--ballot form--rate of tax--boundary changes, procedure--retirement of bonds necessary to terminate tax, when.
- § 94.720. — Applicable provisions.
- § 94.725. — Deposit of collection--city transportation sales tax trust fund.
- § 94.730. — Funds, how distributed--adjustments, how made--tax abolished, notice procedure--two percent retention, when.
- § 94.745. — City transportation trust fund created--special trust fund created to retire bonds--limitation on use of funds--audit required.
- § 94.750. — No bar to use of other city revenues for public mass transportation.
- § 94.755. — Voter approval not required--recodification of existing law.
- § 94.800. — Tax established (Branson).
- § 94.802. — Hotel and motel charges and price charged for private tourist attractions, tax on, maximum rate, definitions (Branson).
- § 94.805. — Restaurant and intoxicating liquor charges, tax on, maximum rate (Branson).
- § 94.812. — Retailers liable for tax, collection and return of taxes (Branson).
- § 94.815. — Tourism tax trust fund, established--distribution--infrastructure account, established--debt retirement account, established--tourism promotion account, established (Branson).
- § 94.817. — Ballot for submission, all taxes (Branson).
- § 94.820. — Bonds, retirement of--procedures (Branson).
- § 94.822. — Effective date of taxes (Branson).
- § 94.825. — Tax may not terminate prior to retirement of bonds (Branson).
- § 94.830. — Hotel and motel tax, authorized--ballot--collection of tax--penalties may be collected (Rolla).
- § 94.831. — Tourism tax on transient guests in hotels and motels (Salem).
- § 94.834. — Tourism tax on transient guests in hotels and motels (Marshall, Sweet Springs, and Concordia).
- § 94.836. — Tourism tax on transient guests in hotels and motels (Marston, Matthews, Steele)--procedure, ballot, use of revenues--repeal of tax.
- § 94.837. — Transient guest tax (Canton, LaGrange, Edina).
- § 94.838. — Transient guest tax and tax on retail sales of food (Lamar Heights).
- § 94.850. — Sales tax may be proposed by governing body, submission to voters --ballot form.
- § 94.852. — Boundary changes, procedure, city clerk's duties--tax effect on detached and added territory.
- § 94.855. — Collection, definitions and procedure applicable to sales tax.
- § 94.857. — Sales 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.
- § 94.870. — Tourism tax on transient guests, definitions--authority to impose tax, rate--exception.
- § 94.873. — Retailers and persons liable for payment of taxes and returns.
- § 94.875. — Tourism tax trust fund established, purpose--taxes to be deposited in fund--distribution--election required to impose tax.
- § 94.877. — Ballot form for submission of tax--tax to become effective, when.
- § 94.879. — Options on how tax shall be collected, internal collection by political subdivision's officer or director of revenue.
- § 94.881. — Penalty for delinquent taxes, amount--taxes delinquent, when.
- § 94.890. — Municipalities 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.
- § 94.900. — Sales tax authorized, Excelsior Springs--proceeds to be used for public safety purposes--ballot language--collection of tax, procedure.
- § 94.902. — Sales tax authorized for certain cities (Gladstone)--ballot, effective date--administration and collection--refunds, use of funds upon establishment of tax--repeal.
- § 94.1000. — Medically indigent sales tax authorized for St. Louis--ballot contents--director of revenue duties--rate of tax--medical indigence sales tax fund.
- § 94.1008. — Economic development sales tax authorized for Kirksville, ballot language, expiration date, collection, rate, creation of fund.
- § 94.1010. — Economic 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.
- § 94.1012. — Economic development sales tax (Poplar Bluff)--ballot language--rate of tax--revenue from tax deposited in the local economic development sales tax fund.