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2018 Missouri Revised Statutes
Title VII - Cities, Towns and Villages
Chapter 94 - Taxation in Other Cities
CITIES OF THE THIRD CLASSIFICATION
Tourism sales taxes, collection, distribution, administration, 67.663; limitations on imposition, 67.664
Tourism sales taxes, collection, distribution, administration, 67.663; limitations on imposition, 67.664
- Section 94.010 Assessment of property, how made — equalization — correction of books. (8/28/1959)
- Section 94.015 Procedure when county or township assessor acts under contract — levy — representation for county board of equalization. (8/28/1959)
- Section 94.020 Power of council to levy taxes and licenses. (8/28/1939)
- Section 94.040 Council may correct illegal levy. (8/28/1939)
- Section 94.050 No exemptions from tax. (8/28/1939)
- Section 94.060 Maximum rate of tax — how increased — ballots. (8/28/1978)
- Section 94.070 Maximum levy for special purposes — alternate rate (Excelsior Springs). (8/28/2005)
- Section 94.080 Merchants' tax. (8/28/1939)
- Section 94.110 License taxes on certain businesses. (8/28/1953)
- Section 94.120 Licenses, how issued. (8/28/1939)
- Section 94.130 Clerk to make tax books — charge collector with gross. (8/28/1939)
- Section 94.140 Collector to pay over all moneys monthly. (8/28/1939)
- Section 94.150 Enforcement of taxes — how suits brought. (8/28/1939)
- Section 94.160 City taxes delinquent, when — lien for taxes. (8/28/1939)
- Section 94.170 Collector to make delinquent lists — council to approve — collection of delinquent taxes. (8/28/1949)
- Section 94.180 Monthly reports of delinquent payments. (8/28/1939)
- Section 94.190 Assessment of property — county clerk to deliver abstract — lien for taxes. (8/28/1949)
- Section 94.200 Board to provide for levy and collection of taxes — fix penalties. (8/28/1939)
- Section 94.220 Board to perfect illegal levy. (8/28/1939)
- Section 94.230 Licenses fixed by ordinance — signed by mayor and collector. (8/28/1939)
- Section 94.240 Board shall not exempt any person from any tax. (8/28/1939)
- Section 94.250 Maximum rate of tax — how increased — extension of period of increase. (8/28/1978)
- Section 94.260 Levy for special purposes — maximum amount of levy. (8/28/1945)
- 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. (8/28/2014)
- 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. (8/28/2013)
- Section 94.271 Transient guest tax for the promotion of tourism (City of Grandview). (8/28/2010)
- Section 94.290 City clerk to make tax books — charge collector. (8/28/1939)
- Section 94.300 Taxes delinquent January first. (8/28/1939)
- Section 94.310 How payment of taxes enforced — suits, how brought. (8/28/1961)
- Section 94.320 Collector to make delinquent lists — board to approve — collection of delinquent taxes. (8/28/1949)
- Section 94.330 Collector to report monthly to board. (8/28/1939)
- Section 94.340 Maximum rate of tax — how increased — extension of period of increase. (8/28/1978)
- Section 94.350 Additional levy for special purposes — amount authorized. (8/28/1945)
- Section 94.360 May collect license tax on certain businesses. (8/28/1971)
- Section 94.370 Personal tax, how collected. (8/28/1939)
- Section 94.380 Remedy cumulative. (8/28/1939)
- Section 94.390 Powers, rights and remedies for collection of delinquent taxes — suits, how brought. (8/28/1957)
- Section 94.400 Maximum rate of tax — how increased — extension of period of increase — continuation of levy. (8/28/1994)
- Section 94.410 Vehicle license tax — funds to maintain streets (cities of 4,000 to 30,000). (8/28/1939)
- 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. (8/28/1993)
- Section 94.500 Short title and definitions. (8/28/1991)
- Section 94.510 Imposition of tax, election — rate — collection — abolishment of tax, effect of. (8/28/2017)
- Section 94.540 Applicable provisions. (8/28/1991)
- Section 94.550 Deposit of receipts of tax — state to retain percentage — distribution by director of revenue — refunds authorized — effect of abolition of tax. (8/28/1991)
- Section 94.575 Definitions. (8/28/2001)
- 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. (8/28/2010)
- 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. (8/28/2004)
- Section 94.600 Definitions. (8/28/2008)
- 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. (8/28/2008)
- Section 94.620 Applicable provisions. (8/28/1991)
- Section 94.625 Deposit of collections — transportation sales tax fund. (8/28/1991)
- Section 94.630 Funds, how distributed — adjustments, how made — tax abolished, notice of — two percent, retention of, when. (8/28/1991)
- 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. (8/28/1997)
- Section 94.650 No bar to use of other city revenues for public mass transportation purposes. (6/13/1973)
- Section 94.655 Procedure for cities to adopt transportation sales tax. (8/28/2000)
- Section 94.700 Definitions. (8/28/2012)
- Section 94.705 Tax, how imposed — ballot form — rate of tax — boundary changes, procedure — retirement of bonds necessary to terminate tax, when. (8/28/1996)
- Section 94.720 Applicable provisions. (8/28/1991)
- Section 94.725 Deposit of collection — city transportation sales tax trust fund. (8/28/1991)
- Section 94.730 Funds, how distributed — adjustments, how made — tax abolished, notice procedure — two percent retention, when. (8/28/1991)
- Section 94.745 City transportation trust fund created — special trust fund created to retire bonds — limitation on use of funds — audit required. (8/28/1996)
- Section 94.750 No bar to use of other city revenues for public mass transportation. (1/5/1984)
- Section 94.755 Voter approval not required — recodification of existing law. (1/5/1984)
Tourism sales taxes, collection, distribution, administration, 67.663; limitations on imposition, 67.664
- Section 94.800 Tax established. (9/15/1997)
- Section 94.802 Hotel and motel charges and price charged for private tourist attractions, tax on, maximum rate, definitions. (9/15/1997)
- Section 94.805 Restaurant and intoxicating liquor charges, tax on, maximum rate. (9/15/1997)
- Section 94.812 Retailers liable for tax, collection and return of taxes. (8/28/2001)
- Section 94.815 Tourism tax trust fund, established — distribution — infrastructure account, established — debt retirement account, established — tourism promotion account, established. (9/15/1997)
- Section 94.817 Ballot for submission, all taxes. (9/15/1997)
- Section 94.820 Bonds, retirement of — procedures. (9/15/1997)
- Section 94.822 Effective date of taxes. (9/15/1997)
- Section 94.825 Tax may not terminate prior to retirement of bonds. (9/15/1997)
- Section 94.830 Hotel and motel tax, authorized — ballot — collection of tax — penalties may be collected (Rolla). (2/4/1993)
- Section 94.831 Tourism tax on transient guests in hotels and motels (Salem). (8/28/2004)
- Section 94.832 Transient guest tax for tourism and infrastructure improvements (North Kansas City). (8/28/2010)
- Section 94.834 Tourism tax on transient guests in hotels and motels (Marshall, Sweet Springs, and Concordia). (8/28/2004)
- Section 94.836 Tourism tax on transient guests in hotels and motels (Marston, Matthews, Steele) — procedure, ballot, use of revenues — repeal of tax. (8/28/2004)
- Section 94.837 Transient guest tax (Canton, LaGrange, Edina, special charter cities). (8/28/2007)
- Section 94.838 Transient guest tax and tax on retail sales of food (Lamar Heights). (8/28/2005)
- Section 94.840 Transient guest tax for tourism and convention facilities (City of Raytown). (8/28/2010)
- Section 94.850 Sales tax may be proposed by governing body, submission to voters — ballot form. (8/28/1993)
- Section 94.852 Boundary changes, procedure, city clerk's duties — tax effect on detached and added territory. (8/28/1993)
- Section 94.855 Collection, definitions and procedure applicable to sales tax. (8/28/1993)
- 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. (8/28/1993)
Tourism sales taxes, collection, distribution, administration, 67.663; limitations on imposition, 67.664
- Section 94.870 Tourism tax on transient guests, definitions — authority to impose tax, rate — exception. (8/28/2007)
- Section 94.873 Retailers and persons liable for payment of taxes and returns. (8/28/1994)
- Section 94.875 Tourism tax trust fund established, purpose — taxes to be deposited in fund — distribution — election required to impose tax. (8/28/2007)
- Section 94.877 Ballot form for submission of tax — tax to become effective, when. (8/28/1994)
- Section 94.879 Options on how tax shall be collected, internal collection by political subdivision's officer or director of revenue. (8/28/1994)
- Section 94.881 Penalty for delinquent taxes, amount — taxes delinquent, when. (8/28/1994)
- 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. (8/28/1995)
- Section 94.900 Sales tax authorized (Blue Springs, Centralia, Excelsior Springs, Harrisonville, Lebanon, St. Joseph, and certain other fourth class cities) — proceeds to be used for public safety purposes — ballot language — collection of tax, procedure. (8/28/2018)
- Section 94.902 Sales tax authorized for certain cities (Gladstone, Grandview, Liberty, North Kansas City, Raytown, 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. (8/28/2017)
- Section 94.903 Sales tax authorized (certain fourth class cities) — ballot — administration and collection — refunds — repeal of tax, ballot — continuation of tax, ballot. (8/28/2017)
- Section 94.1008 Economic development sales tax authorized for Kirksville, ballot language, expiration date, collection, rate, creation of fund. (8/28/2000)
- 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. (12/23/1997)
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