| 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. | (Repealed L. 2010 H.B. 1965 § A) |
| 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. | (Repealed L. 2010 H.B. 1965 § A) |
| 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. |
| 94.271. | Transient guest tax for the promotion of tourism (City of Grandview). |
| 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--abolishment of tax, |
| | effect of. |
| 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--Kansas City |
| | alternative tax 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. |
| 94.579. | Sales tax authorized--ballot language--use of moneys--repeal of tax, |
| | ballot language--special trust fund. |
| 94.580. | (Repealed L. 2007 S.B. 613 Revision § A) |
| 94.581. | Sales tax authorized (Columbia)--ballot language--deposit of revenue |
| | generated--fund created, purpose--refunds, when. |
| 94.585. | Sales tax authorized (Excelsior Springs)--ballot language--deposit of |
| | revenue generated--repeal, procedure--board established, |
| | duties--limitation on refinancing. |
| 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). |
| 94.832. | Transient guest tax for tourism and infrastructure improvements (North |
| | Kansas City). |
| 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, special charter cities). |
| 94.838. | Transient guest tax and tax on retail sales of food |
| | (Lamar Heights). |
| 94.840. | Transient guest tax for tourism and convention facilities (City of |
| | Raytown). |
| 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 (Blue Springs, Excelsior Springs, Harrisonville, |
| | Peculiar, St. Joseph)--proceeds to be used for public safety |
| | purposes--ballot language--collection of tax, procedure. |
| 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. |
| 94.950. | Historical locations and museums, sales tax authorized for promotion |
| | of tourism--ballot language--revenue, use of--repeal of tax, |
| | ballot language (city of Joplin). |
| 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. |
| 94.1011. | Transient guest tax for multipurpose conference and convention center |
| | (City of Waynesville). |
| 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. |
Missouri General Assembly