Missouri Revised Statutes

Chapter 94
Taxation in Other Cities

(View Entire Chapter)

August 28, 2013
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Sections:
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 (Repealed L. 2010 H.B. 1965 A)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 (Repealed L. 2010 H.B. 1965 A)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.
94.1013. Transient guest tax--ballot language (cities of Jonesburg and New
Florence).

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