Title VII — CITIES, TOWNS AND VILLAGES

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 au…

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. — 1. In addition to the sales tax authorized in section 94.577, the governing…

94.579. Sales tax authorized — ballot language — use of moneys — repeal of tax, ballot language — continuation of tax, ballot language. — 1. The governing body of any home rule city with more than one hundred fifty-one thousand five hundred but fewer than one hundred fifty-one th…

94.581. Sales tax authorized (Columbia) — ballot language — deposit of revenue generated — fund created, purpose — refunds, when. — 1. The governing body of any home rule city with more than eighty-four thousand five hundred but fewer than eighty-four thousand six hundred inhabit…

94.585. Sales tax authorized (Excelsior Springs) — ballot language — deposit of revenue generated — repeal, procedure — board established, duties — limitation on refinancing. — 1. The governing body of any city of the third classification with more than ten thousand eight hundred…

94.600. Definitions. — The following words, as used in sections 94.600 to 94.655, mean: (1) "City", any city not within a county, any city of over four hundred thousand inhabitants wholly or partially within a first class county, and any first class county operating under a chart…

94.605. Tax, how imposed — rate of tax — boundary change, procedure — effective date for tax or its abolition — city or county clerk's duties. — 1. Any city as defined in section 94.600 may by a majority vote of its governing body impose a sales tax for transportation purposes en…

94.620. Applicable provisions. — Except as modified in sections 94.600 to 94.655, all provisions of sections 32.085 and 32.087 shall apply to the tax imposed under sections 94.600 to 94.655. ­­-------- (L. 1973 H.B. 65 § 5, A.L. 1979 H.B. 726, H.B. 296, A.L. 1991 H.B. 29)

94.625. Deposit of collections — transportation sales tax fund. — All sales taxes collected by the director of revenue under the provisions of sections 94.600 to 94.655, less one percent for the cost of collection which shall be deposited in the state's general revenue fund after…

94.630. Funds, how distributed — adjustments, how made — tax abolished, notice of — two percent, retention of, when. — 1. Not later than the tenth day of each month the director of revenue shall distribute all moneys deposited in the trust fund during the preceding month to the c…

94.645. Transportation trust fund created, limitation on use of funds, audit required — sheltered workshop, transportation, percentage authorized for St. Louis City and County. — 1. All moneys received by a city imposing a sales tax pursuant to the provisions of sections 94.600 t…

94.650. No bar to use of other city revenues for public mass transportation purposes. — Nothing contained herein shall be construed to prevent a city from appropriating and paying moneys from any of its other revenues to an interstate transportation authority, a city transit auth…

94.655. Procedure for cities to adopt transportation sales tax. — In those cities in which the transportation sales tax has been submitted to and approved by the voters or by a majority vote of the governing body of any such city without submission of the issue to the voters, the…

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. — 1. The governing body of any city not within a county and any county of the first class…

94.700. Definitions. — The following words, as used in sections 94.700 to 94.755, shall have the following meaning unless a different meaning clearly appears from the context: (1) "City" shall mean any incorporated city, town, or village in the state of Missouri with a population…

94.705. Tax, how imposed — ballot form — rate of tax — boundary changes, procedure — retirement of bonds necessary to terminate tax, when. — 1. Any city may by a majority vote of its governing body impose a sales tax for transportation purposes enumerated in sections 94.700 to 94…

94.720. Applicable provisions. — Except as modified in sections 94.700 to 94.755, all provisions of sections 32.085 and 32.087 shall apply to the tax imposed under sections 94.700 to 94.755. ­­-------- (L. 1983 1st Ex. Sess. H.B. 9 § 5, A.L. 1991 H.B. 29)

94.725. Deposit of collection — city transportation sales tax trust fund. — All sales taxes collected by the director of revenue under the provisions of sections 94.700 to 94.755, less one percent for the cost of collection which shall be deposited in the state's general revenue …

94.730. Funds, how distributed — adjustments, how made — tax abolished, notice procedure — two percent retention, when. — 1. Not later than the tenth day of each month the director of revenue shall distribute all moneys deposited in the trust fund during the preceding month to th…

94.745. City transportation trust fund created — special trust fund created to retire bonds — limitation on use of funds — audit required. — 1. All moneys received by a city imposing a sales tax under the provisions of sections 94.700 to 94.755 shall be deposited by the city trea…

94.750. No bar to use of other city revenues for public mass transportation. — Nothing contained in sections 94.700 to 94.755 shall be construed to prevent a city from appropriating and paying moneys from any of its other revenues to an interstate transportation authority, a city…

94.755. Voter approval not required — recodification of existing law. — It is the stated purpose and intent of the general assembly of the state of Missouri that sections 94.700 to 94.755 represent only a recodification of existing law and shall not constitute a new tax, license …

94.800. Tax established. — In addition to any other taxes provided by law, tourism taxes may be imposed by certain municipalities pursuant to sections 94.802 and 94.805 and shall be administered in accordance with the provisions of sections 94.800 to 94.825; provided, however, th…

94.802. Hotel and motel charges and price charged for private tourist attractions, tax on, maximum rate, definitions. — 1. In addition to any tourism tax imposed by section 94.805, the governing body of any municipality with more than two thousand five hundred hotel and motel roo…

94.805. Restaurant and intoxicating liquor charges, tax on, maximum rate. — In addition to any tourism tax imposed by section 94.802, the governing body of any municipality described in section 94.802 may impose, by ordinance, a tourism tax on the purchase price paid or charged t…

94.812. Retailers liable for tax, collection and return of taxes. — Every retailer, vendor, operator, and other person who sells or provides goods and services subject to tax under section 94.802 or section 94.805 shall be liable and responsible for the collection and payment of …

94.815. Tourism tax trust fund, established — distribution — infrastructure account, established — debt retirement account, established — tourism promotion account, established. — 1. All taxes authorized and collected under sections 94.800 to 94.825 shall be deposited by the muni…

94.817. Ballot for submission, all taxes. — 1. The ballot of submission shall contain substantially, but need not be limited to, the following: (1) If the proposal submitted involves only authorization to impose the tourism tax authorized by section 94.802, the following language…

94.820. Bonds, retirement of — procedures. — 1. If a debt retirement account is established pursuant to subsection 3 of section 94.815, then a portion of seventy-five percent of the revenues received by a municipality from a tourism tax authorized by section 94.802 or section 94.…

94.822. Effective date of taxes. — A tourism tax authorized by section 94.802 or section*94.805 shall be effective at such time as the governing body of the municipality shall determine within ninety days from the date such tax is approved by the voters of the municipality pursua…

94.825. Tax may not terminate prior to retirement of bonds. — No tax imposed pursuant to sections 94.800 to 94.822 for the purpose of retiring bonds issued under sections 94.800 to 94.822 may be terminated until all of such bonds have been retired. ­­-------- (L. 1993 H.B. 345 § …

94.830. Hotel and motel tax, authorized — ballot — collection of tax — penalties may be collected (Rolla). — 1. The governing body of any third class city in any county of the third classification which contains a state university whose primary mission is engineering studies and …

94.831. Tourism tax on transient guests in hotels and motels (Salem). — 1. The governing body of any city of the fourth classification with more than four thousand eight hundred but less than four thousand nine hundred inhabitants and located in any county of the third classifica…

94.832. Transient guest tax for tourism and infrastructure improvements (North Kansas City). — 1. The governing body of any city of the third classification with more than four thousand seven hundred but fewer than four thousand eight hundred inhabitants and located in any county…

94.834. Tourism tax on transient guests in hotels and motels (Marshall, Sweet Springs, and Concordia). — 1. The governing body of any city of the third classification with more than twelve thousand four hundred but less than twelve thousand five hundred inhabitants, the governing…

94.836. Tourism tax on transient guests in hotels and motels (Marston, Matthews, Steele) — procedure, ballot, use of revenues — repeal of tax. — 1. The governing body of any city of the fourth classification with more than six hundred but less than seven hundred inhabitants and l…

94.837. Transient guest tax (Canton, LaGrange, Edina, special charter cities). — 1. The governing body of any city of the fourth classification with more than two thousand five hundred but fewer than two thousand six hundred inhabitants and located in any county of the third clas…

94.838. Transient guest tax and tax on retail sales of food (Lamar Heights). — 1. As used in this section, the following terms mean: (1) "Food", all articles commonly used for food or drink, including alcoholic beverages, the provisions of chapter 311 notwithstanding; (2) "Food e…

94.840. Transient guest tax for tourism and convention facilities (City of Raytown). — 1. The governing body of any city of the fourth classification with more than thirty thousand three hundred but fewer than thirty thousand seven hundred inhabitants may impose a tax on the char…

94.850. Sales tax may be proposed by governing body, submission to voters — ballot form. — Any city, town or village located within a county of the first classification having a charter form of government and having a population of nine hundred thousand or more inhabitants may by…

94.852. Boundary changes, procedure, city clerk's duties — tax effect on detached and added territory. — If any city, town, or village shall hereafter change or alter its boundaries, the city clerk of the municipality shall forward to the director of revenue, by registered mail, …

94.855. Collection, definitions and procedure applicable to sales tax. — Except as modified in sections 94.850 to 94.857, all provisions of sections 32.085 and 32.087 shall apply to the tax imposed under sections 94.850 to 94.857. ­­-------- (L. 1993 H.B. 618 § 3)

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. — 1. All sales taxes collected by the director of revenue under sections 9…

94.870. Tourism tax on transient guests, definitions — authority to impose tax, rate — exception. — In addition to all other taxes prescribed by law, the governing body of any municipality of the third classification with a population of at least fifteen thousand but not more tha…

94.873. Retailers and persons liable for payment of taxes and returns. — Every retailer, vendor, operator, and other person who sells goods and services subject to tax under section 94.870 shall be liable and responsible for the payment of taxes due under section 94.870* and shal…

94.875. Tourism tax trust fund established, purpose — taxes to be deposited in fund — distribution — election required to impose tax. — All taxes authorized and collected under sections 94.870 to 94.881 shall be deposited by the political subdivision in a special trust fund to be…

94.877. Ballot form for submission of tax — tax to become effective, when. — The ballot of submission shall contain, but need not be limited to: ­ ­ ­­ ­ ­­-------- (L. 1994 S.B. 749)

94.879. Options on how tax shall be collected, internal collection by political subdivision's officer or director of revenue. — On and after the effective date of any tax authorized under the provisions of section 94.870, the political subdivision which levied the tax may adopt o…

94.881. Penalty for delinquent taxes, amount — taxes delinquent, when. — If a tax is imposed by a political subdivision under section 94.870, the political subdivision may collect a penalty of one percent and interest not to exceed two percent per month on unpaid taxes which shal…

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…