Title VI — COUNTY, TOWNSHIP AND POLITICAL SUBDIVISION GOVERNMENT

66.502. Sports facility maintenance tax submitted to voters — rate of tax — deposit in sports facility maintenance tax fund, purpose — distribution of revenue — percentage to neighborhood tourist development fund, established, purpose. — 1. The governing body of any county may su…

66.504. Voter approval of tax required. — The governing body of any county may, by adopting an ordinance or order, impose the sports facility maintenance tax, but no ordinance enacted pursuant to the authority granted by the provisions of sections 66.500 to 66.516 shall be effect…

66.506. Ballot, form. — Such proposition shall be submitted to the voters in substantially the following form at such election: ­ ­ ­­-------- (L. 1989 S.B. 295 & 312 § 18)

66.508. Majority vote required. — In the event that a majority of the qualified voters voting on the proposition in such county at such election approve the proposition, then the ordinance or order shall be in effect. If a majority of the votes cast by the qualified voters voting…

66.510. Gross receipts tax on certain businesses, prohibited, when. — In the event a tax is lawfully imposed under sections 66.500 to 66.516, no gross receipts tax imposed solely on hotels, motels or tourist courts or cafes, cafeterias, lunchrooms or restaurants shall be levied o…

66.512. Revenue from tax, purposes, how used. — The revenues received from the tax authorized under sections 66.500 to 66.516 shall be used exclusively for the maintenance of public sports facilities within the county in which it is collected. Funds shall be appropriated as requi…

66.514. Provisions, exemptions and confidentiality of state sales tax to apply — exemption certificates form — collection of tax, deduction allowed for collection — refunds and penalties. — 1. All applicable provisions contained in sections 144.010 to 144.510, governing the state…

66.516. Refund or absorption of tax, prohibited. — It is unlawful for any person to advertise or hold out or state to the public or to any transient guest or food establishment patron directly or indirectly, that the tax or any part thereof imposed by sections 66.500 to 66.516, a…

66.600. County sales tax authorized, when — form of ballot — rate — use of brackets authorized (St. Louis County). — 1. The governing body of any county of the first class having a charter form of government and having a population of nine hundred thousand or more may, by adoptin…

66.601. Collection of sales tax may be assigned by director of revenue with consent of county to county — powers and duties of county. — The duties of the director of revenue with respect to the allocation, division and distribution of sales and use tax proceeds determined to be …

66.620. County sales tax trust fund created — tax revenue, how distributed — boundary changes, effect. — 1. All county sales taxes collected by the director of revenue under sections 66.600 to 66.630 on behalf of any county, less one percent for cost of collection which shall be …

66.630. Taxes on motor vehicles, trailers, boats and outboard motors — how collected and distributed (St. Louis County). — 1. County sales taxes imposed pursuant to sections 66.600 to 66.630 on the purchase and sale of motor vehicles, trailers, boats, and outboard motors shall no…

66.700. Certain counties of first classification with required population may adopt alternative form of constitutional charter, procedure, ballot form (Boone, Clay, Greene, Franklin, Jefferson). — Pursuant to Section 9 of Article VI of the State Constitution, *any county of the f…

66.703. Commission, appointed by circuit court to frame county constitution, members, qualifications, when. — In any county where the question submitted pursuant to section 66.700 is approved, the circuit judges of the circuit where such county is located shall, within sixty days…

66.705. Constitution effective, when — election to be held, when — may be by mail ballot — separate vote may be held on parts or alternative sections — ballot form. — 1. The county constitution framed by the commission shall take effect on the day fixed therein and shall supersed…

66.707. Constitution certificates as ratified to be filed where. — Duplicate certificates shall be made, setting forth the county constitution adopted and its ratification, signed by the election authority of the county after canvassing election returns. One of such certified cop…

66.710. Amendments to the county constitution, procedure, effective when. — All amendments to such county constitution shall be approved by the voters and shall become part of the county constitution at the time and under the conditions fixed in the amendments. ­­-------- (L. 199…

66.711. Certain counties of the first classification may adopt alternative form of constitutional charter, procedure — constitution effective when. — 1. Pursuant to Section 9 of Article VI of the State Constitution, any county of the first classification without a charter form of…

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, …