Title VI — COUNTY, TOWNSHIP AND POLITICAL SUBDIVISION GOVERNMENT
22 chapters · 1,849 sections in this title.
§ 67.624 RSMo Collection of tax, duties — unlawful advertisement — sale of business,
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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 RSMo Lien allowed, when, procedure — release of, when — recorder's fee, amount —
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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 RSMo Regional cultural and performing arts district created — purpose. (St.
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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 RSMo Definitions
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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 RSMo Commission appointment, terms — qualifications — vacancies — officers'
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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 RSMo Penalties may be imposed by ordinances for injuries — district's property
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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 RSMo Staff and administration expenses, limitation — certain institutions not to
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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 RSMo Reports by commission, when — audit by certified public accountant, when,
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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 RSMo Definitions
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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…
§ 67.639 RSMo Convention and sports complex fund, certain cities and counties may
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67.639. Convention and sports complex fund, certain cities and counties may establish, purpose. — Each county and each city, as defined by section 67.638, is authorized to establish, by ordinance or order of the county or city governing body, a "Convention and Sports Complex Fund…
§ 67.641 RSMo General assembly may make appropriations, conditions, limitations —
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67.641. General assembly may make appropriations, conditions, limitations — matching funds required locally. — 1. The general assembly may annually appropriate up to three million dollars from the state general revenue fund to each convention and sports complex fund created pursu…
§ 67.643 RSMo Law not to impair existing rights of political subdivisions
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67.643. Law not to impair existing rights of political subdivisions. — Nothing contained in sections 67.638 to 67.645 shall impair the powers of any county, municipality or other political subdivision to acquire, own, operate, develop or improve any facility of the type which it …
§ 67.645 RSMo Report to general assembly, when — biennial audit, required
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67.645. Report to general assembly, when — biennial audit, required. — The county or city shall, before the second Monday in April, make an annual report to the general assembly stating the condition of its convention and sports complex fund on the first day of January of that ye…
§ 67.646 RSMo County sports complex authorized (Clay County) — definitions —
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67.646. County sports complex authorized (Clay County) — definitions — commissioners — powers — fund, use of moneys — annual report. — 1. For the purposes of this section, the following terms shall mean: (1) "Authority", a county sports complex authority created pursuant to this …
§ 67.650 RSMo Regional convention and sports complex authority established
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67.650. Regional convention and sports complex authority established. — In each city not within a county and in each first class county with a charter form of government which adjoins such city not within a county there is hereby established a joint "Regional Convention and Sport…
§ 67.651 RSMo Definitions
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67.651. Definitions. — As used in sections 67.650 to 67.658, the following terms mean: (1) "Authority", the regional convention and sports complex authority created in section 67.650; (2) "Bond", any bond, including refunding bonds, notes, interim certificates, debentures, or oth…
§ 67.652 RSMo Commissioners to be appointed — qualifications — terms — vacancies —
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67.652. Commissioners to be appointed — qualifications — terms — vacancies — officer's and employee's compensation — expenses — disqualified from voting on issue, when. — 1. The authority shall consist of up to eleven commissioners who shall be qualified voters of the state of Mi…
§ 67.653 RSMo Commission's powers and duties — bond issues authorized — rate — sales —
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67.653. Commission's powers and duties — bond issues authorized — rate — sales — refunding — exemption from income tax. — 1. The authority shall have the following powers: (1) To acquire by gift, bequest, purchase, lease or sublease from public or private sources and to plan, con…
§ 67.654 RSMo Investment in bond issues, by whom, authority
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67.654. Investment in bond issues, by whom, authority. — The bonds of the authority are securities in which all public officers and bodies of this state and all municipalities and municipal subdivisions, all insurance companies and associations and other persons carrying on an in…
§ 67.655 RSMo Tax exemption for property and income of authority
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67.655. Tax exemption for property and income of authority. — The income of the authority and all properties at any time owned by the authority shall be exempt from all taxation in the state of Missouri. For the purposes of section 409.402, all bonds issued by the authority shall…
§ 67.656 RSMo Regional convention and sports complex fund established — lapse to general
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67.656. Regional convention and sports complex fund established — lapse to general revenue prohibited — funding, where. — 1. A "Regional Convention and Sports Complex Fund", is hereby created. The regional convention and sports complex fund shall be administered by the authority …
§ 67.657 RSMo Powers of authority, city or county — tax on sales or charges for hotels,
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67.657. Powers of authority, city or county — tax on sales or charges for hotels, voter approval, rate — ballot form — collection of tax — uses of revenue, excess revenue — alternative tax in lieu of license fee, ballot form, collection of tax — uses of revenue. — 1. Nothing cont…
§ 67.658 RSMo Report by authority, contents, when — audit of accounts by independent
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67.658. Report by authority, contents, when — audit of accounts by independent accountants, when. — 1. The authority shall, before the second Monday in April, make an annual report to the chief executives and governing bodies of the city and county, respectively, and to the gener…
§ 67.660 RSMo Greater St. Louis sports authority created — commissioners' qualifications
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67.660. Greater St. Louis sports authority created — commissioners' qualifications — chairman, how appointed — actions binding when — terms — vacancies. — 1. There is hereby created an authority to be known as the "Greater St. Louis Sports Authority", which shall consist of eight…
§ 67.661 RSMo Authorities' duties — annual report due when — no public revenue authorized
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67.661. Authorities' duties — annual report due when — no public revenue authorized. — 1. The duties of the authority created in section 67.660 shall include, but are not limited to, the study and review of all current major sports leagues, clubs or franchises operating in any ci…
§ 67.662 RSMo Limitations on applicability
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67.662. Limitations on applicability — Notwithstanding any other provisions of law to the contrary, any tax imposed or collected by any municipality, any county, or any local taxing entity on or related to any transient accommodations, whether imposed as a hotel tax, occupancy ta…
§ 67.663 RSMo Tourism taxes, collection, distribution and administration
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67.663. Tourism taxes, collection, distribution and administration. — All local sales taxes or gross receipts taxes adopted for the purpose, in whole or in part, for providing revenues for the promotion of tourism, other than those collected by the department of revenue pursuant …
§ 67.664 RSMo Limitations on imposition of tourism taxes
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67.664. Limitations on imposition of tourism taxes. — If a county, municipality or other political subdivision imposes a local sales tax or a local gross receipts tax for the purpose of promoting tourism under any other statutory or charter authorization, such county, municipalit…
§ 67.665 RSMo Tourism tax may be levied by certain lakefront counties, rate — tourism
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67.665. Tourism tax may be levied by certain lakefront counties, rate — tourism fund created — use of revenues — tourism committee, appointment, terms, duties — transient guest defined — refunds and penalties. — 1. The county commission of any county bordering on a lake having at…
§ 67.667 RSMo Adoption of tourism tax, procedure — ballot form
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67.667. Adoption of tourism tax, procedure — ballot form. — The governing body of any county described in section 67.665 may, by adopting an order, impose the tourism tax; provided, however, that no order enacted pursuant to the authority granted by the provisions of section 67.6…
§ 67.669 RSMo Additional fee for short-term rentals of motor vehicles, check-off box
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67.669. Additional fee for short-term rentals of motor vehicles, check-off box provided (Platte County). — 1. Any county of the first classification without a charter form of government with a population of more than fifty-seven thousand inhabitants but less than sixty thousand i…
§ 67.671 RSMo Tourism sales tax may be imposed by certain counties — election — ballot
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67.671. Tourism sales tax may be imposed by certain counties — election — ballot form — tax rate — effective when. — 1. The governing body of any county, except first class counties other than first class counties without charter form of government not adjoining any other first c…
§ 67.672 RSMo Retailer in area to add tax to purchase price — collection to be based on
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67.672. Retailer in area to add tax to purchase price — collection to be based on bracket system. — 1. In the area of each county in which a tourism sales tax has been imposed in the manner provided by sections 67.671 to 67.685, every retailer within such area, except as otherwis…
§ 67.673 RSMo Repeal of tax, procedure, ballot form — effective when
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67.673. Repeal of tax, procedure, ballot form — effective when. — The governing body of any county which has adopted a tourism sales tax pursuant to sections 67.671 to 67.685 may submit the question of repeal of the tax to the voters at any primary or general election. The ballot…
§ 67.674 RSMo Additional tax imposed on goods subject to tourism sales tax, computation —
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67.674. Additional tax imposed on goods subject to tourism sales tax, computation — report to county collector or to director of revenue, when. — The order imposing the tourism sales tax under the provisions of sections 67.671 to 67.685 shall impose upon all sellers within the ar…
§ 67.676 RSMo Collection of tourism tax, duties of county collector or director of
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67.676. Collection of tourism tax, duties of county collector or director of revenue, when. — 1. On and after the effective date of any tax imposed in certain areas of a county under the provisions of sections 67.671 to 67.685, the county collector shall perform all functions inc…
§ 67.678 RSMo Collection provisions — exemptions — discounts — penalties — sale deemed
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[Repealed or reserved.]
§ 67.680 RSMo Cost of collection — fund established — county treasurer's duties — bonding
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67.680. Cost of collection — fund established — county treasurer's duties — bonding requirements — annual audit — abolishing tax, effect on fund. — 1. All tourism sales taxes under sections 67.671 to 67.685* collected by the county collector, less one percent for cost of collecti…
§ 67.681 RSMo Delinquencies — limitation for bringing suit — prosecutor may bring action
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67.681. Delinquencies — limitation for bringing suit — prosecutor may bring action. — In any county or area of a county where the tourism sales tax has been imposed, if any person is delinquent in the payment of the amount required to be paid by him under the provisions of sectio…
§ 67.683 RSMo Tourism board, appointment — qualifications — term — duties — staff authorized
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67.683. Tourism board, appointment — qualifications — term — duties — staff authorized. — 1. In each county where a tourism sales tax is levied and collected throughout or in any part of the county under the provisions of sections 67.671 to 67.685, the governing body of the count…
§ 67.685 RSMo Counties may cooperate — percentage of total collection — effect on
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67.685. Counties may cooperate — percentage of total collection — effect on additional board member. — Any two or more counties levying a tourism sales tax throughout or in any area of the county under the provisions of sections 67.671 to 67.685 may act cooperatively in carrying …
§ 67.700 RSMo Sales tax for capital improvements may be imposed in certain counties,
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67.700. Sales tax for capital improvements may be imposed in certain counties, procedure — use of revenue — tax effective when — brackets to be established — rate of tax — sales tax revenue collected, defined. — 1. Any county, as defined in section 67.724, may, by ordinance or or…
§ 67.701 RSMo Submission of ballot — limitations on use of revenue (St. Louis County)
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67.701. Submission of ballot — limitations on use of revenue (St. Louis County). — 1. In any county of the first class having a charter form of government and having a population of nine hundred thousand or more the ballot of submission shall contain, but need not be limited to, …
§ 67.712 RSMo Deposit — distribution to county, when — refunds authorized — tax repealed,
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67.712. Deposit — distribution to county, when — refunds authorized — tax repealed, effect. — 1. All sales taxes collected by the director of revenue under sections 67.700 to 67.727 on behalf of any county, less one percent for the cost of collection, which shall be deposited in …
§ 67.713 RSMo County-municipal storm water and public works trust fund created — tax
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67.713. County-municipal storm water and public works trust fund created — tax revenue, how distributed (St. Louis County). — 1. Notwithstanding the provisions of section 67.712, as to the disposition of any other sales tax imposed under the provisions of sections 67.700 to 67.72…
§ 67.721 RSMo Repeal or amendment of sales tax, procedure
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67.721. Repeal or amendment of sales tax, procedure. — 1. No county imposing a sales tax pursuant to sections 67.700 to 67.727 may repeal or amend such sales tax unless such repeal or amendment is submitted to and approved by the voters of the county in the manner provided in sec…
§ 67.724 RSMo Definition of county
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67.724. Definition of county. — For purposes of sections 67.700 to 67.727, the term "county" shall include all counties, except any city not within a county. -------- (L. 1983 H.B. 269 & 514 § 9, A.L. 1987 H.B. 210)
§ 67.727 RSMo Tax may be imposed in addition to other sales taxes — counties may contract
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67.727. Tax may be imposed in addition to other sales taxes — counties may contract with certain political subdivisions to handle projects. — 1. The tax authorized by sections 67.700 to 67.727 may be imposed, in accordance with sections 67.700 to 67.727, by a county in addition t…
§ 67.729 RSMo Sales tax for storm water control and public works may be imposed, how —
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67.729. Sales tax for storm water control and public works may be imposed, how — collection and distribution of revenues — abolition of tax, procedure. — 1. Any county except any first class county having a charter form of government and having a population of nine hundred thousa…
§ 67.730 RSMo Capital improvements sales tax — bonds — election procedure — ballot form
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67.730. Capital improvements sales tax — bonds — election procedure — ballot form. — 1. Any county of the first class having a charter form of government and containing the major portion of a city with a population of over three hundred fifty thousand may, upon the vote of a majo…