Missouri Revised Statutes

Chapter 94
Taxation in Other Cities

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Rsmo Number Section Description
Chapter Cross Reference
Abstract of assessment, city to reimburse county for costs, 137.400
Bonded indebtedness, annual tax to pay, 95.135
City parks, tax for purchase and maintenance, 90.010, 90.500, 90.510
City property exempt from county library tax, 182.030
Delinquent taxes, duty of county collectors as to city and town taxes, 139.050, 140.670 to 140.720
Equalization, county board of, representation, constitutional charter cities of less than 300,000, 138.015
Farmer selling produce, city not to tax, 71.630
Firemen's pension, tax for, 87.010, 87.410
Free band concerts in certain cities, tax for, 71.640, 71.650
Judgment, court may require city to levy tax to pay, 513.410 to 513.420
Library, additional levy for, maximum, 137.030
Library, tax for establishment and maintenance, 182.145
Limit on assessed valuation, Const. Art. X § 11
Motor vehicle license tax, 301.340
Presumption of legality of tax and proceedings, 140.510
Professions, city prohibited from taxing, 71.620
Railroads, taxation of by cities, 151.100 to 151.120
Sale of bingo supplies exempt, 313.085
Special charter cities, business not taxable unless named in charter, 71.610
Taxation in towns and villages, 80.430 to 80.490
Tourism sales taxes, collection, distribution, administration, 67.663; limitations on imposition, 67.664
Transit authority, St. Charles County, sales tax, 238.410
Vending machines, sales of tangible property to owners or operators subject to sales tax, exceptions, 144.012
   
CITIES OF THE THIRD CLASSIFICATION
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.
94.040. 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.
   
CITIES OF THE FOURTH CLASSIFICATION
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.
94.220. 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.
   
SPECIAL CHARTER CITIES
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.
   
CONSTITUTIONAL CHARTER CITIES
94.400. Maximum rate of tax--how increased--extension of period of increase--continuation of levy.
   
CITIES OF DESIGNATED POPULATION
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.
   
CITY SALES TAX ACT
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.
   
CAPITAL IMPROVEMENTS--SALES TAXES--CERTAIN CITIES
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.
   
PUBLIC SAFETY DEPARTMENTS--SALES TAX (CITY OF SPRINGFIELD)
94.579. Sales tax authorized--ballot language--use of moneys--repeal of tax, ballot language--continuation of tax, ballot language.
   
CAPITAL IMPROVEMENTS FOR PUBLIC SAFETY--SALES TAX (CITY OF COLUMBIA)
94.581. Sales tax authorized (Columbia)--ballot language--deposit of revenue generated--fund created, purpose--refunds, when.
   
COMMUNITY CENTER AND RETIRING OF BONDS--SALES TAX (EXCELSIOR SPRINGS)
94.585. Sales tax authorized (Excelsior Springs)--ballot language--deposit of revenue generated--repeal, procedure--board established, duties--limitation on refinancing.
   
TRANSPORTATION SALES TAX (KANSAS CITY, ST. LOUIS, CITY AND COUNTY)
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.
   
TRANSPORTATION SALES TAX (ST. LOUIS CITY AND COUNTY)
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.
   
CITIES, ALL OTHERS WITH POPULATIONS OF 200 OR MORE
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.
   
MUNICIPAL TOURISM TAX (CITY OF BRANSON)
Cross Reference

Tourism sales taxes, collection, distribution, administration, 67.663; limitations on imposition, 67.664 ***

94.800. Tax established.
94.802. Hotel and motel charges and price charged for private tourist attractions, tax on, maximum rate, definitions.
94.805. Restaurant and intoxicating liquor charges, tax on, maximum rate.
94.812. Retailers liable for tax, collection and return of taxes.
94.815. Tourism tax trust fund, established--distribution--infrastructure account, established--debt retirement account, established--tourism promotion account, established.
94.817. Ballot for submission, all taxes.
94.820. Bonds, retirement of--procedures.
94.822. Effective date of taxes.
94.825. Tax may not terminate prior to retirement of bonds.
   
MUNICIPAL TOURISM TAX
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).
   
SALES TAX CITIES, TOWNS AND VILLAGES IN ST. LOUIS COUNTY
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.
   
TOURISM TAX CERTAIN CITIES AND COUNTIES (POPLAR BLUFF, SIKESTON --STODDARD AND PEMISCOT COUNTIES)
Cross Reference

Tourism sales taxes, collection, distribution, administration, 67.663; limitations on imposition, 67.664 ***

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.
   
PUBLIC SAFETY SALES TAX, CERTAIN CITIES
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, Liberty, North Kansas City, Raytown)--ballot, effective date--administration and collection--refunds, use of funds upon establishment of tax--repeal.
   
SALES TAX FOR PROMOTION OF TOURISM (CITY OF JOPLIN)
94.950. Historical locations and museums, sales tax authorized for promotion of tourism--ballot language--revenue, use of--repeal of tax, ballot language.
   
ST. LOUIS MEDICALLY INDIGENT SALES TAX
94.1000. Medically indigent sales tax authorized for St. Louis--ballot contents--director of revenue duties--rate of tax--medical indigence sales tax fund.
   
ECONOMIC DEVELOPMENT SALES TAX, CERTAIN CITIES (JEFFERSON CITY AND KIRKSVILLE)
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.
   
MULTIPURPOSE CONFERENCE AND CONVENTION CENTER SALES TAX (CITY OF WAYNESVILLE)
94.1011. Transient guest tax for multipurpose conference and convention center.
   
ECONOMIC DEVELOPMENT SALES TAX, CERTAIN CITIES
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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