There is a newer version of the Missouri Revised Statutes
2015 Missouri Revised Statutes
TITLE VII CITIES, TOWNS AND VILLAGES (71-100)
Chapter 94 Taxation in Other Cities
THIRD CLASS CITIES
- Section 94.010 Assessment of property, how made--equalization--correction of books.
- Section 94.015 Procedure when county or township assessor acts under contract--levy--representation for county board of equalization.
- Section 94.020 Power of council to levy taxes and licenses.
- Section 94.040 Council may correct illegal levy.
- Section 94.050 No exemptions from tax.
- Section 94.060 Maximum rate of tax--how increased--ballots.
- Section 94.070 Maximum levy for special purposes--alternate rate (Excelsior Springs).
- Section 94.080 Merchants' tax.
- Section 94.110 License taxes on certain businesses.
- Section 94.120 Licenses, how issued.
- Section 94.130 Clerk to make tax books--charge collector with gross.
- Section 94.140 Collector to pay over all moneys monthly.
- Section 94.150 Enforcement of taxes--how suits brought.
- Section 94.160 City taxes delinquent, when--lien for taxes.
- Section 94.170 Collector to make delinquent lists--council to approve--collection of delinquent taxes.
- Section 94.180 Monthly reports of delinquent payments.
- Section 94.190 Assessment of property--county clerk to deliver abstract--lien for taxes.
- Section 94.200 Board to provide for levy and collection of taxes--fix penalties.
- Section 94.220 Board to perfect illegal levy.
- Section 94.230 Licenses fixed by ordinance--signed by mayor and collector.
- Section 94.240 Board shall not exempt any person from any tax.
- Section 94.250 Maximum rate of tax--how increased--extension of period of increase.
- Section 94.260 Levy for special purposes--maximum amount of levy.
- Section 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.
- Section 94.271 Transient guest tax for the promotion of tourism (City of Grandview).
- Section 94.290 City clerk to make tax books--charge collector.
- Section 94.300 Taxes delinquent January first.
- Section 94.310 How payment of taxes enforced--suits, how brought.
- Section 94.320 Collector to make delinquent lists--board to approve--collection of delinquent taxes.
- Section 94.330 Collector to report monthly to board.
- Section 94.340 Maximum rate of tax--how increased--extension of period of increase.
- Section 94.350 Additional levy for special purposes--amount authorized.
- Section 94.360 May collect license tax on certain businesses.
- Section 94.370 Personal tax, how collected.
- Section 94.380 Remedy cumulative.
- Section 94.390 Powers, rights and remedies for collection of delinquent taxes--suits, how brought.
- Section 94.410 Vehicle license tax--funds to maintain streets (cities of 4,000 to 30,000).
- Section 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.
- Section 94.500 Short title and definitions.
- Section 94.510 Imposition of tax, election--rate--collection--abolishment of tax, effect of.
- Section 94.540 Applicable provisions.
- Section 94.550 Deposit of receipts of tax--state to retain percentage--distribution by director of revenue--refunds authorized--effect of abolition of tax.
- Section 94.575 Definitions.
- Section 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--Kansas City alternative tax authorized.
- Section 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.
- Section 94.600 Definitions.
- Section 94.605 Tax, how imposed--rate of tax--boundary change, procedure--effective date for tax or its abolition--city or county clerk's duties.
- Section 94.620 Applicable provisions.
- Section 94.625 Deposit of collections--transportation sales tax fund.
- Section 94.630 Funds, how distributed--adjustments, how made--tax abolished, notice of--two percent, retention of, when.
- Section 94.645 Transportation trust fund created, limitation on use of funds, audit required--sheltered workshop, transportation, percentage authorized for St. Louis City and County.
- Section 94.650 No bar to use of other city revenues for public mass transportation purposes.
- Section 94.655 Procedure for cities to adopt transportation sales tax.
- Section 94.700 Definitions.
- Section 94.705 Tax, how imposed--ballot form--rate of tax--boundary changes, procedure--retirement of bonds necessary to terminate tax, when.
- Section 94.720 Applicable provisions.
- Section 94.725 Deposit of collection--city transportation sales tax trust fund.
- Section 94.730 Funds, how distributed--adjustments, how made--tax abolished, notice procedure--two percent retention, when.
- Section 94.745 City transportation trust fund created--special trust fund created to retire bonds--limitation on use of funds--audit required.
- Section 94.750 No bar to use of other city revenues for public mass transportation.
- Section 94.755 Voter approval not required--recodification of existing law.
- Section 94.800 Tax established (Branson).
- Section 94.802 Hotel and motel charges and price charged for private tourist attractions, tax on, maximum rate, definitions (Branson).
- Section 94.805 Restaurant and intoxicating liquor charges, tax on, maximum rate (Branson).
- Section 94.812 Retailers liable for tax, collection and return of taxes (Branson).
- Section 94.815 Tourism tax trust fund, established--distribution--infrastructure account, established--debt retirement account, established--tourism promotion account, established (Branson).
- Section 94.817 Ballot for submission, all taxes (Branson).
- Section 94.820 Bonds, retirement of--procedures (Branson).
- Section 94.822 Effective date of taxes (Branson).
- Section 94.825 Tax may not terminate prior to retirement of bonds (Branson).
- Section 94.830 Hotel and motel tax, authorized--ballot--collection of tax--penalties may be collected (Rolla).
- Section 94.831 Tourism tax on transient guests in hotels and motels (Salem).
- Section 94.832 Transient guest tax for tourism and infrastructure improvements (North Kansas City).
- Section 94.834 Tourism tax on transient guests in hotels and motels (Marshall, Sweet Springs, and Concordia).
- Section 94.836 Tourism tax on transient guests in hotels and motels (Marston, Matthews, Steele)--procedure, ballot, use of revenues--repeal of tax.
- Section 94.837 Transient guest tax (Canton, LaGrange, Edina, special charter cities).
- Section 94.838 Transient guest tax and tax on retail sales of food (Lamar Heights).
- Section 94.840 Transient guest tax for tourism and convention facilities (City of Raytown).
- Section 94.850 Sales tax may be proposed by governing body, submission to voters--ballot form.
- Section 94.852 Boundary changes, procedure, city clerk's duties--tax effect on detached and added territory.
- Section 94.855 Collection, definitions and procedure applicable to sales tax.
- Section 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.
- Section 94.870 Tourism tax on transient guests, definitions--authority to impose tax, rate--exception.
- Section 94.873 Retailers and persons liable for payment of taxes and returns.
- Section 94.875 Tourism tax trust fund established, purpose--taxes to be deposited in fund--distribution--election required to impose tax.
- Section 94.877 Ballot form for submission of tax--tax to become effective, when.
- Section 94.879 Options on how tax shall be collected, internal collection by political subdivision's officer or director of revenue.
- Section 94.881 Penalty for delinquent taxes, amount--taxes delinquent, when.
- Section 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.
- Section 94.900 Sales tax authorized (Blue Springs, Excelsior Springs, Harrisonville, Peculiar, St. Joseph)--proceeds to be used for public safety purposes--ballot language--collection of tax, procedure.
- Section 94.902 Sales tax authorized for certain cities (Gladstone, Grandview, Raytown)--ballot, effective date--administration and collection--refunds, use of funds upon establishment of tax--repeal.
- Section 94.1008 Economic development sales tax authorized for Kirksville, ballot language, expiration date, collection, rate, creation of fund.
- Section 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.
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