2022 Missouri Revised Statutes
Title VII - Cities, Towns and Villages
Chapter 94 - Taxation in Other Cities

CITIES OF THE THIRD CLASSIFICATION

• 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)

CITIES OF THE FOURTH CLASSIFICATION

• 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)

SPECIAL CHARTER CITIES

• 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)

CONSTITUTIONAL CHARTER CITIES

• Section 94.400 - Maximum rate of tax — how increased — extension of period of increase — continuation of levy. (8/28/1994)

CITIES OF DESIGNATED POPULATION

• 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)

CITY SALES TAX ACT

• Section 94.500 - Short title and definitions. (8/28/1991)
• Section 94.510 - Imposition of tax, election — rate — collection — abolishment of tax, effect of. (8/28/2019)
• 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)

CAPITAL IMPROVEMENTS — SALES TAXES — CERTAIN CITIES

• 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)

PUBLIC SAFETY DEPARTMENTS — SALES TAX (City of Springfield)

• Section 94.579 - Sales tax authorized — ballot language — use of moneys — repeal of tax, ballot language — continuation of tax, ballot language. (8/28/2015)

CAPITAL IMPROVEMENTS FOR PUBLIC SAFETY — SALES TAX (City of Columbia)

• Section 94.581 - Sales tax authorized (Columbia) — ballot language — deposit of revenue generated — fund created, purpose — refunds, when. (8/28/2011)

COMMUNITY CENTER AND RETIRING OF BONDS — SALES TAX (EXCELSIOR SPRINGS)

• Section 94.585 - Sales tax authorized (Excelsior Springs) — ballot language — deposit of revenue generated — repeal, procedure — board established, duties — limitation on refinancing. (8/28/2011)

TRANSPORTATION SALES TAX (Kansas City, St. Louis City and County)

• 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)

TRANSPORTATION SALES TAX (St. Louis City and County)

• Section 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. (8/28/2007)

CITIES, ALL OTHERS WITH POPULATIONS OF 200 OR MORE

• 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)

MUNICIPAL TOURISM TAX (City of Branson)
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)

MUNICIPAL TOURISM TAX

• 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)

SALES TAX CITIES, TOWNS AND VILLAGES IN ST. LOUIS COUNTY

• 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 TAX CERTAIN CITIES AND COUNTIES (Poplar Bluff, Sikeston — Stoddard and Pemiscot Counties)
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)

PUBLIC SAFETY SALES TAX, CERTAIN CITIES

• Section 94.900 - Sales tax authorized (Blue Springs, Centralia, Excelsior Springs, Fayette, Harrisonville, Lebanon, Portageville, Riverside, St. Joseph, and certain other fourth class cities) — proceeds to be used for public safety purposes — ballot language — collection of tax, procedure. (5/24/2019)
• Section 94.902 - Sales tax authorized for certain cities (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. (8/28/2019)
• 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)

SALES TAX FOR PROMOTION OF TOURISM (City of Joplin)

• Section 94.950 - Historical locations and museums, sales tax authorized for promotion of tourism — ballot language — revenue, use of — repeal of tax, ballot language. (8/28/2007)

ST. LOUIS MEDICALLY INDIGENT SALES TAX

• Section 94.1000 - Medically indigent sales tax authorized for St. Louis — ballot contents — director of revenue duties — rate of tax — medical indigence sales tax fund. (7/7/1997)

ECONOMIC DEVELOPMENT SALES TAX, CERTAIN CITIES (Jefferson City and Kirksville)

• 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)

MULTIPURPOSE CONFERENCE AND CONVENTION CENTER SALES TAX (City of Waynesville)

• Section 94.1011 - Transient guest tax for multipurpose conference and convention center. (8/28/2010)

ECONOMIC DEVELOPMENT SALES TAX, CERTAIN CITIES

• Section 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. (2/1/2005)
• Section 94.1013 - Transient guest tax — ballot language (cities of Jonesburg and New Florence). (8/28/2013)