Title VI, COUNTY, TOWNSHIP AND POLITICAL SUBDIVISION GOVERNMENT

67.5120. Court jurisdiction. — A court of competent jurisdiction shall have jurisdiction to determine all disputes arising under sections 67.5110 to 67.5121. ­­-------- (L. 2018 H.B. 1991) Effective 1-01-19 Expires 12-31-29; see § 67.5122

67.5121. Indemnification, insurance, and bonding requirements permitted — exceptions. — 1. An authority may adopt indemnification, insurance, and bonding requirements related to small wireless facility permits, subject to the requirements of this section. 2. An authority may only…

67.5122. Expiration date, exception. — Sections 67.5110 to 67.5122 shall expire on December 31, 2029, except that for small wireless facilities already permitted or collocated on authority poles prior to such date, the rate set forth in section 67.5116 for collocation of small wi…

67.5125. Report to general assembly, when, contents. — By December 31, 2018, the department of revenue shall prepare and deliver a report to the general assembly on the amount of revenue collected by local governments for the previous three fiscal years from communications servic…

67.525. Deposit — distribution to county, when — refunds authorized — tax abolished, effect. — 1. All county sales taxes collected by the director of revenue under sections 67.500 to 67.545 on behalf of any county, less one percent for cost of collection, which shall be deposited…

67.540. Repeal or amendment of sales tax — procedure. — 1. No county imposing a sales tax and property tax reduction pursuant to sections 67.500 to 67.545 may repeal or amend such sales tax and property tax reduction unless such repeal or amendment is submitted to and approved by…

67.545. Law not applicable to certain cities and counties. — The provisions of sections 67.500 to 67.545 shall not apply to any city not within a county nor any first class county adjoining such city. ­­-------- (L. 1979 S.B. 339 § 10)

67.547. Sales tax imposed in counties — election procedure — rate of tax — distribution of revenue, limitation on use — trust fund for overpayment refunds and bad check redemption — abolishing tax, procedure. — 1. In addition to the tax authorized by section 67.505, any county as…

67.548. County commission of certain counties approving sales tax, authorized actions — share to other political subdivisions, how distributed (Clay and Platte counties). — 1. In any first or second class county not having a charter form of government, which contains all or any p…

67.550. Sales tax imposed in certain first class counties — rate of tax — election procedure — revenue to be used to build and maintain certain facilities — effective when — terminates when (St. Charles and Jefferson counties). — 1. The governing body of any first class county wh…

67.570. Deposit — distribution to counties, when — refunds authorized — tax abolished, effect (St. Charles County). — 1. All sales taxes collected by the director of revenue under sections 67.550 to 67.570 on behalf of any county, less one percent for cost of collection which sha…

67.571. Museums and festivals, sales tax authorized (Buchanan County). — 1. The governing body of any county of the first classification with a population of more than eighty-two thousand inhabitants and less than ninety thousand inhabitants may, in addition to any tourism sales …

67.572. Repeal of sales tax, procedure. — The governing body of any county which has adopted a sales tax pursuant to sections 67.571 to 67.577 may submit the question of repeal of the tax to the voters at any primary or general election. The ballot of submission shall be in subst…

67.573. Sales tax to be an additional tax to taxes in chapter 144 — computation of tax. — The order imposing the sales tax pursuant to the provisions of sections 67.571 to 67.577 shall impose upon all sellers within the area wherein the tax is to be paid an additional tax on all …

67.574. Director of revenue to be responsible for administration and operation of the tax. — On or after the effective date of any tax imposed throughout a county pursuant to the provisions of sections 67.571 to 67.577, the director of revenue shall be responsible for the adminis…

67.576. Collection of the tax requirements — applicable penalties. — 1. The following provisions shall govern the collection of the tax imposed by the provisions of sections 67.571 to 67.577: (1) All applicable provisions contained in sections 144.010 to 144.510 governing the sta…

67.577. Delinquency in payment, limitation for bringing suit. — In any county or area of a county where a sales tax has been imposed pursuant to sections 67.571 to 67.577, if any person is delinquent in the payment of the amount required to be paid by him pursuant to the provisio…

67.578. Certain counties (Andrew) may impose a sales tax for museum purposes, amount — ballot, effective date — collection of tax — applicable provisions and exemptions — museum board, members, duties — repeal of tax, effective date. — 1. The governing authority of any county of …

67.581. St. Louis County, additional sales tax — rate of tax — election procedure — distribution of revenue, alternative plans — method to change distribution of funds — collection procedure — limitation on use of funds — trust fund for overpayment refunds or redeeming bad checks…

67.582. Law enforcement sales tax — rate of tax — election procedure — special trust fund established — duties of director of revenue — refunds, procedure. — 1. The governing body of any county, except a county of the first class with a charter form of government with a populatio…

67.583. County employee benefit sales tax — rate of tax — election procedure — administration of tax — refunds (St. Francois County). — 1. The governing body of any county of the second class with a population of more than forty thousand but less than sixty thousand and which con…

67.584. Sales tax authorized, Jefferson County — proceeds to be used for county prosecutor's office and law enforcement services — ballot language. — 1. The governing body of any county of the first classification with more than one hundred ninety-eight thousand but less than one…

67.585. Sales tax, recreational and community center district — ballot language — fund created, use of moneys — repeal or termination of tax, effect of — board established. (Clay County) — 1. The governing body of any county of the first classification with more than two hundred …

67.587. Sales tax for transportation infrastructure — ballot language — fund created, use of moneys — repeal of tax, ballot language. (New Madrid County) — 1. The governing body of any county of the third classification without a township form of government and with more than eig…

67.590. Sales tax imposition by certain second class counties — rate of tax — election procedure — revenue for construction of law enforcement facilities and communication centers — effective when — terminates when (Buchanan County). — 1. The governing body of any second class co…

67.594. Deposit — distribution to counties, when — refunds authorized — tax abolished, effect (Buchanan County). — 1. All sales taxes collected by the director of revenue under sections 67.590 to 67.594 on behalf of any county, less one percent for cost of collection which shall …

67.597. Sales tax for operations of hospital services — ballot language — fund created, use of moneys — repeal of tax (Bates County). — 1. The governing body of a county with more than fifteen thousand seven hundred but fewer than seventeen thousand six hundred inhabitants and wi…

67.601. Regional convention and visitors commission, appointment — terms, vacancies — membership increase, when. — 1. In each constitutional charter city not within a county and each constitutional charter county adjoining such city there is hereby established a "Regional Convent…

67.604. Definitions. — For purposes of sections 67.601 to 67.626, the following terms mean: (1) "Business", any activity engaged in by any person, or caused to be engaged in by him, with the object of gain, benefit or advantage, either direct or indirect, and the classification o…

67.607. Powers of commission. — Each regional convention and visitors commission is empowered to: (1) Develop and execute plans, policies, and programs exclusively to promote convention and tourist business within the area of the city and county involved; (2) Cooperate and act jo…

67.611. Decisions by majority, exceptions. — All decisions of a regional convention and visitors commission shall be by majority of the commissioners except: (1) Approval of the annual budget for such commission; (2) Decisions on proposals for the execution of any lease; (3) Deci…

67.614. Penalties may be imposed by ordinances for injuries to commission's property. — The legislative authority of any city or county in which property of a regional convention and visitors commission is situated shall have the power to enact ordinances imposing suitable penalt…

67.617. Annual report — annual audit by certified public accountant, compensation — certain exemptions from Sunshine Law. — 1. Each regional convention and visitors commission shall, before the second Monday in October, make an annual report to the chief executive officers and go…

67.618. Special assessments against real property — petition, form — rates — added to real estate tax bill — special fund — sales and use tax, ballot. — 1. The commission may levy by resolution one or more special assessments against real property within the boundaries of the con…

67.619. Tax on hotels, motels, sleeping rooms — rate — submitted to voters, when — procedure — ballot form — effective when — adoption to exempt from certain other taxes. — 1. The commission, by a vote of three members appointed by the chief executive officer of the county and th…

67.621. Revenues, distribution. — 1. Except as otherwise provided in subsection 2 of this section, the revenues received from the tax authorized in section 67.619 shall be used in furtherance of the commission's powers set forth in section 67.607. 2. The regional convention and v…

67.623. Collection and administration of tax, options. — 1. On and after the effective date of any tax authorized under the provisions of section 67.619, each regional convention and visitors commission may adopt one of the two following provisions for the collection and administ…

67.624. Collection of tax, duties — unlawful advertisement — sale of business, duties — civil action allowed, when. — 1. Every person receiving any payment or consideration upon the use of any sleeping room from the transient guest or guests of any hotel or motel, subject to the …

67.626. Lien allowed, when, procedure — release of, when — recorder's fee, amount — violations, penalty. — 1. In any case in which any tax, interest or penalty imposed under sections 67.601 to 67.626 is not paid when due, the commission or its designated agent may file for record…

67.627. Regional cultural and performing arts district created — purpose. (St. Louis, city and county). — There is hereby created a "Regional Cultural and Performing Arts Development District" comprising any constitutional charter city not located within a county and any constitu…

67.628. Definitions. — For purposes of sections 67.628 to 67.636, the term: (1) "City" means a constitutional charter city not within a county; (2) "Commission" means the regional cultural and performing arts development commission created in section 67.629; (3) "County" means a …

67.629. Commission appointment, terms — qualifications — vacancies — officers' powers — cultural institutions defined. — 1. The affairs of the regional cultural and performing arts development district shall be managed by a commission to be known as the "Regional Cultural and Per…

67.631. Penalties may be imposed by ordinances for injuries — district's property. — The legislative authority of any city or county in which any property of a regional cultural and performing arts development district is situated shall have the power to enact ordinances imposing…

67.633. Staff and administration expenses, limitation — certain institutions not to receive funds. — 1. No more than fifteen percent of the annual revenues of the commission shall be used for administrative or staffing expenses. 2. No funds raised through the imposition of a thre…

67.636. Reports by commission, when — audit by certified public accountant, when, compensation. — 1. Each regional cultural and performing arts development commission shall, before the second Monday in April, make an annual report to the chief executive officers and the governing…

67.638. Definitions. — As used in sections 67.638 to 67.645, the following terms mean: (1) "City", a city with a population of three hundred fifty thousand or more inhabitants, located wholly or partially within a first class county with a charter form of government which does no…