Title VI, COUNTY, TOWNSHIP AND POLITICAL SUBDIVISION GOVERNMENT

66.265. Law enforcement service — voter approval, tax levy, amount — ballot form — collection. (Jackson County) — 1. Any county of the first classification having a charter form of government and containing part of a city with a population of three hundred thousand or more inhabi…

66.300. County utilities license tax authorized, rate limited (St. Louis County). — The county council or other legislative authority of any first class county having a population of over six hundred thousand inhabitants is hereby authorized to impose a license tax whereby every …

66.310. Revenue, how used. — The revenue received from the license tax on public utilities shall be used for police and law enforcement purposes in the part of the county outside incorporated cities. ­­-------- (L. 1967 1st Ex. Sess. p. 871 § 2)

66.320. County motor vehicle license tax authority, amount limited — exemption (St. Louis County). — 1. The county council or other legislative authority of any first class county having a population of over six hundred thousand inhabitants may levy and collect license taxes from…

66.330. Revenue, how used. — The revenue received from the levy and collection of the license tax shall be used for police and law enforcement purposes in that part of the county outside of incorporated cities. ­­-------- (L. 1967 1st Ex. Sess. p. 872 § 3)

66.340. County cigarette tax authorized, rate limit (St. Louis County). — The county council or other legislative authority of any first class county having a population of over six hundred thousand inhabitants is hereby authorized to impose a tax on the sale of cigarettes made o…

66.350. Tax to be collected by state division of collection, one percent retained by state — receipts, how distributed, minimum amount provided. — 1. The county cigarette tax shall be collected by the division of collection of the state department of revenue. The division shall e…

66.351. Federal decennial census results to be used for distribution of revenue from cigarette tax, county sales tax and motor vehicle fuel tax, when. — For the purpose of distributing taxes under the provisions of Section 30(a) of Article IV of the State Constitution and section…

66.360. City cigarette tax abolished if county cigarette tax levied. — In the event such county levies such a tax no incorporated municipality located within such county shall levy a tax on the sale of cigarettes made of tobacco or any substitute for tobacco sold within the limit…

66.370. Revenue, how used. — The revenue received from the collection of the tax on the sale of cigarettes in the part of the county outside incorporated cities shall be used for police and law enforcement purposes in the part of the county outside incorporated cities. ­­--------…

66.380. Tax stamps, how affixed — state director of revenue to promulgate regulations, violation a misdemeanor — rules, promulgation, procedure. — 1. The tax shall be paid and stamps affixed in the same manner as is provided by chapter 149 for the state cigarette tax; except that…

66.390. Convention and tourism tax 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 over nine hundred thousand inhabitants may levy a tax not to exceed three percent on the amoun…

66.391. Delinquent taxes, interest rate authorized. — The governing body imposing the tax pursuant to the provisions of section 66.390 may provide for interest not to exceed two percent per month on delinquent taxes. ­­-------- (L. 1980 H.B. 1757)

66.395. Revenue from convention and tourism tax (St. Louis County) how used. — 1. Except as otherwise provided in subsection 2 of this section, the revenues received from the convention and tourism tax shall be used: (1) To adopt plans, policies and programs to promote convention…

66.398. Appropriations from convention and tourism tax, limitation on. — The governing body of any county adopting a tax pursuant to the provisions of sections 66.390 to 66.398 shall appropriate money from the convention and tourism fund for no other purposes than set forth in se…

66.400. Contingent fund for prosecuting attorney established — funds, how expended (Jackson County). — Notwithstanding the provisions of section 56.330, the director of the department of revenue and administration of each county of the first class having a charter form of governm…

66.405. Water service line fee — voter approval required — administration (including St. Louis County). — 1. If approved by a majority of the voters voting on the proposal, a county of the first classification having a population of over nine hundred thousand inhabitants may, by …

66.411. Municipal fire departments, vote required to dissolve, eliminate, merge, or terminate (St. Charles County, St. Charles city). — No county with a charter form of government and with more than two hundred fifty thousand but fewer than three hundred fifty thousand inhabitant…

66.500. Definitions. — As used in sections 66.500 to 66.516, the following terms mean: (1) "County", a constitutional charter county containing the major portion of a city with a population of at least three hundred fifty thousand inhabitants; (2) "Food", all articles commonly us…

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…