Title VI — COUNTY, TOWNSHIP AND POLITICAL SUBDIVISION GOVERNMENT

67.010. Political subdivisions to prepare annual budget — contents — expenditures not to exceed revenues. — 1. Each political subdivision of this state, as defined in section 70.120, except those required to prepare an annual budget by chapter 50 and section 165.191, shall prepar…

67.020. Budget officer, designation, duties — submission of budget. — 1. The budget shall be prepared under the direction of a budget officer. Except as otherwise provided by law, charter, or ordinance, the budget officer shall be designated by the governing body of the political…

67.030. Governing body may revise budget, limits — approval — budget decrease for law enforcement, injunctive relief, when. — 1. The governing body of each political subdivision may revise, alter, increase or decrease the items contained in the proposed budget, subject to such li…

67.040. Increase of expenditure over budgeted amount to be made only on formal resolution. — After any political subdivision has approved the budget for any year and has approved or adopted the orders, motions, resolutions, or ordinances required to authorize the expenditures pro…

67.042. License or fee adjustment not deemed "increase", as used in Missouri Constitution, Article X, Section 22, when — records required. — The term "increasing" as used in Section 22 of Article X of the Constitution of the State of Missouri when referring to any license or fee …

67.048. Annual report required, when. — Any county board that receives funding from the county treasury and whose members are appointed by the county commission shall submit an annual report to the county commission at the end of each fiscal year itemizing its expenditures. ­­---…

67.050. Transfer of funds from one agency to another. — During the budget year, any political subdivision may transfer any unencumbered balance or portion thereof from the expenditure authorization of one department, office, commission, or other classification to another, subject…

67.055. Moneys collected for additional costs and expenses, review by county budget officer. — Any moneys received or collected to fund additional costs and expenses incurred by any county office shall be reviewed by the county budget officer when he or she is formulating the ann…

67.060. Orders increasing total budget kept on file three years — attestation. — The budget or the orders, motions, resolutions, or ordinances as may be required to authorize the expenditures proposed in the budget as finally approved; and any orders, motions, resolutions or ordi…

67.070. Budget for preceding year to govern, when. — If at the beginning of any fiscal year any political subdivision has not approved or adopted and filed the budget and the expenditure orders, motions, resolutions, or ordinances required herein for the current fiscal year, and …

67.080. Expenditures prohibited unless authorized under this chapter. — The expenditure orders, motions, resolutions, or ordinances approved or adopted and filed as provided herein, and the transfers made as provided herein, shall constitute the authorization for the expenditure …

67.085. Investment of certain public funds, conditions. — Notwithstanding any law to the contrary, any political subdivision of the state and any other public entity in Missouri may invest funds of the public entity not immediately needed for the purpose to which such funds or an…

67.090. State officials to prepare forms for budgets, orders, resolutions and ordinances — assistance. — 1. The state commissioner of education shall develop or approve adequate forms which may be used by school districts of this state for the budgets, orders, motions, resolution…

67.100. Applicability of law. — Each political subdivision covered by the provisions of this chapter shall prepare and approve a budget and shall authorize expenditures in the manner provided herein for each fiscal year which begins after June 30, 1962, and this chapter shall app…

67.1000. Transient guests to pay tax on sleeping rooms in hotels and motels, purpose to fund convention and visitors bureau, any county and certain cities — limitation on tax, certain cities and counties. — 1. The governing body of the following cities and counties may impose a t…

67.1002. Ballot form — tax to be effective when — collection of tax, options — penalty on unpaid taxes — delinquent when, any county and certain cities. — 1. The question shall be submitted in substantially the following form: ­ ­ ­­ ­ 2. On and after the effective date of any ta…

67.1003. Transient guest tax on hotels and motels in counties and cities meeting a room requirement or a population requirement, amount, issue submitted to voters, ballot language. — 1. The governing body of the following cities and counties may impose a tax as provided in this s…

67.1004. Transient guest tax for certain counties, amount — issue submitted to voters, ballot language (includes Platte County). — 1. The governing body of any noncharter county of the first classification with a population of less than seventy-five thousand and containing part o…

67.1006. Transient guests to pay tax on sleeping rooms in hotels or motels — rate — election, ballot form — purpose, tourism — rate of tax change, procedure (Pettis County). — 1. In any county of the second class which has a two-year community college and is located south of the …

67.1008. Tourism commission to be established, appointment, qualifications, terms (Pettis County). — Upon adoption of the tax authorized in sections 67.1006 to 67.1012, there shall be established a "Tourism Commission", to consist of five members, two of whom shall be appointed b…

67.1009. Transient guest tax authorized for certain cities — ballot language (Cities of Edmundson and Woodson Terrace). — 1. The governing body of the following cities may impose a tax as provided in this section: (1) Any city of the fourth classification with more than eight hun…

67.1010. Tax revenues to be administered by commission for promotion of tourism, powers and duties (Pettis County). — Any tax, and the revenues derived from the tax, imposed under the provisions of sections 67.1006 to 67.1012 shall be administered by the tourism commission, appoi…

67.1012. Collection of tax, options, penalty for delinquency, when (Pettis County). — 1. Upon voter approval of the tax authorized under the provisions of this act*, the tourism commission authorized to administer the tax shall adopt one of the two following provisions for the co…

67.1015. Transient guests of hotels and motels to pay tax to fund exposition and community center (including city of Marshall). — 1. The governing body of any third class city with a population of at least twelve thousand located in a county of the fourth classification may impos…

67.1016. County transient guest taxes — procedures. — 1. The governing body of any county of the second, third, or fourth classification may impose, by order or ordinance, a tax on the charges for all sleeping rooms paid by the transient guests of hotels or motels situated in the…

67.1018. Transient guest tax to pay for law enforcement and promotion of tourism (Carter County). — 1. The governing body of any county of the third classification without a township form of government and with more than five thousand nine hundred but fewer than six thousand inha…

67.1020. Disaster relief services, nongovernmental agencies exempt from tax, when. — Nongovernmental agencies congressionally mandated to provide disaster relief services shall be exempt from paying a transient guest tax imposed under this chapter and chapters 66, 92, and 94. No …

67.1062. Definitions. — As used in sections 67.1062 to 67.1071, unless the context clearly requires otherwise, the following words and phrases mean: (1) "Agency", an entity which provides any service related to homeless persons or the repair or replacement of housing structures w…

67.1063. Governing body of county may establish program of assistance for homeless — financing by additional user fees for recording instruments, voter approval required. — 1. The governing body of the county may provide for a program of assistance to homeless persons, including …

67.1064. Recorder of deeds to file report — pay over funds to county treasurer for deposit. — At the end of each month, the recorder of deeds shall file a verified report with the governing body of the county of the fees collected pursuant to the provisions of subsection 2 of sec…

67.1065. Administrative body to be appointed, duties, expenses, limitation. — The governing body of the county shall designate in the order or ordinance imposing the fees, as provided in sections 67.1063 and 67.1064, an appropriate board, commission, agency, or other body of the …

67.1067. Agencies applying for funds, information required. — 1. Any agency providing services related to homeless persons may apply to the designated authority for funds to be used to provide such services for the homeless. All applications shall include, but not be limited to, …

67.1069. Requirements for agencies to be eligible for funds. — To qualify for funds allocated and distributed pursuant to section 67.1067, an agency may be any entity which provides services related to homeless persons or which meets all of the following requirements: (1) Have tr…

67.1070. Eligible agencies. — Funds shall be allocated to: (1) Agencies offering or proposing to offer the broadest range of housing-related services to persons in the community served, including: (a) Emergency short-term and long-term shelter for the homeless; (b) Prevention of …

67.1071. Report to be made by agencies receiving funds, content — program. — An agency that receives funds pursuant to sections 67.1062 to 67.1071 shall file an annual report with the designated authority of the county, on or before the thirty-first day of March of the year follo…

67.110. Fixing ad valorem property tax rates, procedure — failure to establish, effect — new or increased taxes approved after September 1 not to be included in that year's tax levy, exception. — 1. Each political subdivision in the state, except counties and any political subdiv…

67.1150. County convention and sports facilities authority to be a political subdivision of state (St. Charles County). — 1. There is hereby authorized to be created in any county with a population of at least two hundred thousand inhabitants which adjoins a county with a populat…

67.1153. Authority to consist of five commissioners, qualifications, appointment, chairman, elected from members, staff — quorum required for action — terms, expenses. — 1. The authority shall consist of five commissioners, who shall be qualified voters of the state of Missouri a…

67.1155. Powers and duties of commissioners. — The authority shall have the following powers: (1) To acquire property by gift, bequest, purchase, or lease from public or private sources, and to plan, construct, operate, maintain, or lease to others for construction, operation and…

67.1157. Project area, designation of — eligibility for funding — procedure, application. — 1. For the purposes of this section, the following terms shall mean: (1) "New state revenues", the incremental increase in the general revenue portion of the state sales tax revenues gener…

67.1158. Tax on transient guests in hotels and motels may be established — rate — purpose and use — ballot form, collection options, delinquency, interest and penalty — audit authorized — suits to enforce. — 1. The governing body of a county which has established an authority und…

67.1159. Lien for unpaid taxes — release of lien, when — fee for recording of lien — notification of sale of property, when — civil action authorized, when. — 1. In any case in which any tax, interest or penalty imposed under sections 67.1150 to 67.1158 is not paid when due, the …

67.1170. Lake area business district, authorized, boundaries — resolution, contents — hearing, notice. — 1. The governing body of any county which borders on or which contains part of a lake with not less than one hundred miles of shoreline, may establish a lake area business dis…

67.1175. Advisory board, established, members — duties, powers. — 1. In each lake area business district established pursuant to section 67.1170, there shall be created an advisory board, which shall be a nonprofit entity, to consist of seven members. Six members shall be elected…

67.1177. Hotel and motel tax, authorized, rate — election, ballot, costs — purpose, use of revenues — collection. — 1. The board, by a majority vote, may submit to the residents of such district a tax of not less than two percent and not more than six percent on the amount of sal…

67.1180. Dissolution of district, procedures — trustee, appointment, duties. — 1. Whenever a petition calling for dissolution of a lake area business district, signed by two-thirds of the owners of real property subject to ad valorem taxes on such real property in the district wh…

67.1181. Audit required, promotion of tourism moneys. — Any political subdivision authorized by this chapter to collect and expend tax revenues imposed by such political subdivision for the advertising and promotion of tourism shall perform, or cause to be performed, an audit of …

67.1185. Hotel and motel charges, private tourist attraction charges, surcharge on, maximum rate — exemption. — 1. The governing body of any county with a population of at least eighteen thousand inhabitants which adjoins both a county of the first classification with a populatio…

67.1186. Retailers liable for surcharge, collection and return of surcharges. — Every retailer, vendor, operator, and other person who sells goods and services subject to the surcharge imposed pursuant to sections 67.1185 to 67.1189 shall be liable and responsible for the payment…

67.1187. Tourism surcharge trust fund, established — use. — All surcharges authorized and collected under sections 67.1185 to 67.1189 shall be deposited by the county in a special trust fund to be known as the "County Tourism Surcharge Trust Fund". The moneys in such fund shall n…