Title VI, COUNTY, TOWNSHIP AND POLITICAL SUBDIVISION GOVERNMENT

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. 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. 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. Commissioners to be appointed — qualifications — terms — vacancies — officer's and employee's compensation — expenses — disqualified from voting on issue, when — new commissioners to be members of the regional convention and visitors commission, when. — 1. The authority s…

67.653. Authority'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, cons…

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. 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. 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. Powers of authority, city or county — tax on sales or charges for hotels, voter approval, rate — ballot form — collection of tax — uses of revenue — alternative tax in lieu of license fee, ballot form, collection of tax — uses of revenue. — 1. Nothing contained in section…

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. 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. 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. 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. 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. 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. 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. 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. 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. 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. 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. 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. 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. 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. Collection provisions — exemptions — discounts — penalties — sale deemed consummated, where. — 1. The following provisions shall govern the collection of the tax imposed by the provisions of sections 67.671 to 67.685: (1) All applicable provisions contained in sections 14…

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. 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. 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. 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. 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. 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. 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. 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. 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. 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. 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. 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. 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…

67.731. Bonds, advertisement and sale, limitations on use of proceeds, retirement, interest rate — not an indebtedness of the county — bonds shall be negotiable instruments. — The governing body of the county shall provide the method for the advertisement and sale of the bonds. T…

67.732. Imposition of tax, when — interest and sinking fund, limitations on use. — At the time the county issues the first bonds, the governing body shall impose a sales tax on all retail sales made in the county which are subject to taxation under the provisions of sections 144.…

67.733. Bonds, refunding. — 1. The revenue bonds issued pursuant to the provisions of sections 67.730 to 67.739 may be refunded, in whole or in part, in any of the following circumstances: (1) When any such bonds have by their terms become due and payable and there are not suffic…

67.734. Rate of tax. — The sales tax authorized under sections 67.730 to 67.739 may be imposed at a rate of one-fourth of one percent, three-eighths of one percent, one-half of one percent, or one percent, on the receipts from the sale at retail of all tangible personal property …

67.737. Applicable provisions, administration. — Except as modified in sections 67.730 to 67.739, all provisions of sections 32.085 and 32.087 shall apply to the tax imposed under sections 67.730 to 67.739. ­­-------- (L. 1987 H.B. 210 § 12, A.L. 1991 H.B. 29)

67.738. Trust fund, distribution of proceeds — additional duties of director of revenue — refunds authorized. — 1. All sales taxes collected by the director of revenue under sections 67.730 to 67.739 on behalf of any county, less one percent for the cost of collection, which shal…

67.739. Voter approval required for removal or amendment — contracts with other political subdivisions authorized. — 1. No county imposing a sales tax pursuant to sections 67.730 to 67.739 may repeal or amend such sales tax unless such repeal or amendment is submitted to and appr…

67.745. Recreation sales tax authorized — ballot language — rate, use of moneys — expiration date. — 1. Any county of the third classification without a township form of government and with more than eleven thousand seven hundred fifty but fewer than eleven thousand eight hundred…

67.750. Definitions. — As used in sections 67.750 to 67.799 and sections 67.1700 to 67.1769, the following terms mean: (1) "Board", any board, commission, committee or council appointed or designated to carry out the provisions of sections 67.750 to 67.799 and sections 67.1700 to…