Title VII — CITIES, TOWNS AND VILLAGES

94.010. Assessment of property, how made — equalization — correction of books. — 1. Except as hereinafter provided, in assessing property, both real and personal, in cities of the third class, the city assessor shall, jointly with the county or township assessor, assess all prope…

94.015. Procedure when county or township assessor acts under contract — levy — representation for county board of equalization. — In any city which contracts for the assessment of property by the county or township assessor as authorized by section 70.220 and does not elect or a…

94.020. Power of council to levy taxes and licenses. — The city council shall, from time to time, provide by ordinance for the levy and collection of all taxes, licenses, wharfage and other duties not herein enumerated, and for neglect or refusal to pay the same shall fix such pe…

94.040. Council may correct illegal levy. — In case the corporate authorities of the city have attempted to levy any tax or assessment for improvements, or for the payment of interest or coupons on bonds issued and outstanding, or other evidences of debt, which tax or assessment …

94.050. No exemptions from tax. — The city council shall have no power to relieve any person from the payment of any tax, or exempt any person from any burden imposed by law. ­­-------- (RSMo 1939 § 6938) Prior revisions: 1929 § 6792; 1919 § 8279; 1909 § 9216

94.060. Maximum rate of tax — how increased — ballots. — 1. All cities of the third class in this state may by ordinance levy and impose annually for municipal purposes upon all subjects and objects of taxation within such cities a tax which shall not exceed the maximum rate of o…

94.070. Maximum levy for special purposes — alternate rate (Excelsior Springs). — 1. In addition to the levy aforesaid for general municipal purposes, all cities of the third class are hereby authorized to levy annually not to exceed the following rates of taxation on all propert…

94.080. Merchants' tax. — The council shall have power to levy, and all merchants shall pay to the city collector, an ad valorem tax equal to that which is levied upon real estate; the amount of which tax shall be determined and ascertained in the same way as the state and county…

94.1000. Medically indigent sales tax authorized for St. Louis — ballot contents — director of revenue duties — rate of tax — medical indigence sales tax fund. — 1. The governing body of any city not within a county is hereby authorized to impose, by ordinance or order, a sales t…

94.1008. Economic development sales tax authorized for Kirksville, ballot language, expiration date, collection, rate, creation of fund. — 1. The governing body of any third class city with a population of at least seventeen thousand which is located in a county of the third clas…

94.1010. Economic development sales tax, certain cities (Jefferson City) — economic development defined — ballot language — election procedure — collection procedure — rate of tax — local economic development sales tax fund, created, limitation on use of moneys — tax terminates, …

94.1011. Transient guest tax for multipurpose conference and convention center. — 1. The governing body of any city of the third classification with more than three thousand five hundred but fewer than three thousand six hundred inhabitants may impose, by order or ordinance, a ta…

94.1012. Economic development sales tax (Poplar Bluff) — ballot language — rate of tax — revenue from tax deposited in the local economic development sales tax fund. — 1. The governing body of any city of the third classification with more than sixteen thousand six hundred but fe…

94.1013. Transient guest tax — ballot language (cities of Jonesburg and New Florence). — 1. The governing body of any city of the fourth classification with more than seven hundred but fewer than eight hundred inhabitants and located in any county of the third classification with…

94.110. License taxes on certain businesses. — The council shall have power and authority to levy and collect a license tax on wholesale houses, auctioneers, architects, druggists, grocers, banks, brokers, wholesale merchants, merchants of all kinds, confectioners, delivery truck…

94.120. Licenses, how issued. — All license tax shall be regulated by ordinance, and no license shall be issued until the amount prescribed therefor shall be paid to the city collector, and no license shall in any case be assigned or transferred. Licenses shall be signed by the m…

94.130. Clerk to make tax books — charge collector with gross. — When the council shall have fixed the rate of taxation for any given year, the city clerk shall make out appropriate and accurate tax books, and shall therein set out in suitable columns opposite the name of each pe…

94.140. Collector to pay over all moneys monthly. — It shall be the duty of the city collector to pay into the treasury, monthly, all moneys received by him from all sources, which may be levied by law or ordinance; also, all licenses of every description authorized by law to be …

94.150. Enforcement of taxes — how suits brought. — The enforcement of all taxes authorized by sections 94.010 to 94.180 shall be made in the same manner and under the same rules and regulations as are or may be provided by law for the collection and enforcement of the payment of…

94.160. City taxes delinquent, when — lien for taxes. — Upon the first day of January of each year all unpaid city taxes shall become delinquent, and the taxes upon real property are hereby made a perpetual lien thereon against all persons in favor of the city. ­­-------- (RSMo 1…

94.170. Collector to make delinquent lists — council to approve — collection of delinquent taxes. — 1. The city council shall require the collector, at the first meeting of the council in April of each year, or as soon thereafter as may be, to make out, under oath, lists of delin…

94.180. Monthly reports of delinquent payments. — The city collector shall report to the city council, at the regular meetings in each month, all taxes collected on the real and personal delinquent lists; and he shall pay the same to the city treasurer, and receive credit therefo…

94.190. Assessment of property — county clerk to deliver abstract — lien for taxes. — 1. In cities of the fourth class, the city assessor, jointly with the county assessor, shall assess all real and personal property in the city, and the assessment so made, after being passed upo…

94.200. Board to provide for levy and collection of taxes — fix penalties. — The board of aldermen shall, from time to time, provide by ordinance for the levy and collection of all taxes, licenses, wharfage and other duties not herein enumerated, and for neglect or refusal to pay…

94.220. Board to perfect illegal levy. — In case the corporate authorities of the city have attempted to levy any tax or assessment for improvements, or for the payment of interest or coupons on bonds issued and outstanding, or other evidences of debt, which tax or assessment may…

94.230. Licenses fixed by ordinance — signed by mayor and collector. — All license tax shall be regulated by ordinance, and no license shall be issued until the amount prescribed therefor shall be paid to the city collector, and no license shall in any case be assigned or transfe…

94.240. Board shall not exempt any person from any tax. — The mayor and board of aldermen shall have no power to release any person from the payment of any tax, or exempt any person from any burden imposed by law. ­­-------- (RSMo 1939 § 7163) Prior revisions: 1929 § 7013; 1919 §…

94.250. Maximum rate of tax — how increased — extension of period of increase. — 1. All cities of the fourth class in this state may by city ordinance levy and impose annually for municipal purposes upon all subjects and objects of taxation within such cities a tax which shall no…

94.260. Levy for special purposes — maximum amount of levy. — In addition to the levy aforesaid for general municipal purposes, all cities of the fourth class are hereby authorized to levy annually not to exceed the following rates of taxation on all property subject to its taxin…

*94.270. Power to license, tax and regulate certain businesses and occupations — prohibition on local license fees in excess of certain amounts in certain cities (Edmundson, Woodson Terrace) — license fee on hotels or motels (St. Peters) — increase or decrease of tax, when. — 1. …

94.271. Transient guest tax for the promotion of tourism (City of Grandview). — 1. The governing body of any city of the fourth classification with more than twenty-four thousand eight hundred but fewer than twenty-five thousand inhabitants may impose a tax on the charges for all…

94.290. City clerk to make tax books — charge collector. — When the board of aldermen shall have fixed the rate of taxation for any given year, the city clerk shall make out appropriate and accurate tax books, and shall therein set out in suitable columns, opposite the name of ea…

94.300. Taxes delinquent January first. — Upon the first day of January of each year all unpaid city taxes shall become delinquent, and the taxes upon real property are hereby made a lien thereon. ­­-------- (RSMo 1939 § 7145) Prior revisions: 1929 § 6995; 1919 § 8446; 1909 § 934…

94.310. How payment of taxes enforced — suits, how brought. — The enforcement of all taxes authorized by sections 94.190 to 94.330 shall be made in the same manner as is provided by law for the collection and enforcement of the payment of state and county taxes, including the sei…

94.320. Collector to make delinquent lists — board to approve — collection of delinquent taxes. — 1. The board of aldermen shall require the collector, at the first meeting of the board in April of each year, or as soon thereafter as may be, to make out, under oath, lists of deli…

94.330. Collector to report monthly to board. — The city collector shall report to the board of aldermen, at the regular meetings in each month, all taxes collected on the real and personal delinquent lists; and he shall pay the same into the city treasury, and shall receive cred…

[Repealed or reserved.]

94.350. Additional levy for special purposes — amount authorized. — In addition to the levy aforesaid for general municipal purposes, all cities and towns under special charter are hereby authorized to levy annually not to exceed the following rates of taxation on all property su…

94.360. May collect license tax on certain businesses. — The council of any incorporated town or city in this state having a special charter and which contains not more than thirty thousand inhabitants may by ordinance levy and collect a license tax on wholesale houses, auctionee…

94.370. Personal tax, how collected. — 1. Taxes now or hereafter levied on personal property by the proper authorities of any city in this state, organized or existing under a special charter, shall constitute a debt in favor of such city, for which a personal judgment may be rec…

94.380. Remedy cumulative. — The remedy for the collection of personal taxes hereby provided shall be cumulative and shall not in any manner impair other methods or provisions now existing or which may be hereafter provided for the collection of the same. ­­-------- (RSMo 1939 § …

94.390. Powers, rights and remedies for collection of delinquent taxes — suits, how brought. — 1. Cities under special charters having a population not exceeding six thousand are invested with and given all the powers, rights and remedies in the matter of the collection of delinq…

94.400. Maximum rate of tax — how increased — extension of period of increase — continuation of levy. — 1. All cities in this state which now have or may hereafter contain a population of not less than ten thousand and less than three hundred thousand inhabitants according to the…

94.410. Vehicle license tax — funds to maintain streets (cities of 4,000 to 30,000). — Each and every city within this state that now has or may hereafter have a population of over four thousand and less than thirty thousand inhabitants (that is now or may hereafter be incorporat…

94.413. Sales tax for storm water control and public works projects authorized, cities with population of more than 100,000 — disposition of funds, duties of director of revenue — city storm water and public works sales tax trust fund created — distribution of funds, procedure. —…

94.500. Short title and definitions. — Sections 94.500 to 94.550 are known and may be cited as the "City Sales Tax Act", and the following words shall have the following meanings unless a different meaning clearly appears from the context: (1) "City" shall mean any incorporated c…

94.510. Imposition of tax, election — rate — collection — abolishment of tax, effect of. — 1. Any city may, by a majority vote of its council or governing body, impose a city sales tax for the benefit of such city in accordance with the provisions of sections 94.500 to 94.550; pr…

94.540. Applicable provisions. — Except as modified in sections 94.500 to 94.550, all provisions of sections 32.085 and 32.087 shall apply to the tax imposed under sections 94.500 to 94.550. ­­-------- (L. 1969 p. 166 § 5, A.L. 1976 H.B. 1384, A.L. 1979 H.B. 726, H.B. 296, A.L. 1…

94.550. Deposit of receipts of tax — state to retain percentage — distribution by director of revenue — refunds authorized — effect of abolition of tax. — 1. All city sales taxes collected by the director of revenue under sections 94.500 to 94.550 on behalf of any city, less one …

94.575. Definitions. — The following words, as used in sections 94.575 to 94.577, shall mean: (1) "Capital asset" or "fixed asset", assets of a long-term character that are intended to continue to be held or used, including but not limited to land, buildings, machinery, furniture…