Title VII — CITIES, TOWNS AND VILLAGES

92.180. Wage brackets may be established. — In order to facilitate the collection of the tax herein authorized any such city may by ordinance create wage brackets within which the tax shall be uniform for taxpayers entitled to the same number of exemptions. ­­-------- (Reenacted …

92.190. Tax ordinance not to require copies of federal or state income tax returns. — No tax ordinance enacted pursuant to the provisions of sections 92.110 to 92.200 shall require any taxpayer to file copies of his state or federal income tax returns with any city officer, emplo…

92.200. Amendment of charter required — present ordinance to continue. — No ordinance enacted under sections 92.110 to 92.200, except an ordinance limited to the purposes of section 92.170, shall be effective unless it is authorized pursuant to a charter amendment of such city; p…

92.325. Definitions. — As used in sections 92.325 to 92.340, the following terms mean: (1) "City", a constitutional charter city located in four or more counties; (2) "Food", all articles commonly used for food or drink, including alcoholic beverages, the provisions of chapter 31…

92.327. Convention and tourism tax, submitted to voters — rate of tax, deposit in convention tourism fund, purpose. — 1. Any city may submit a proposition to the voters of such city: (1) A tax not to exceed seven and one-half percent of the amount of sales or charges for all slee…

92.329. Voter approval of tax required. — The governing body of any city may, by adopting an ordinance, impose the convention and tourism tax, but no ordinance enacted pursuant to the authority granted by the provisions of sections 92.325 to 92.340 shall be effective unless the g…

92.331. Ballot form. — Such proposition shall be submitted to the voters in substantially the following form at such election: ­ ­ ­­-------- (L. 1989 S.B. 295 & 312 § 9)

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

92.334. Gross receipts tax on certain businesses prohibited, when. — In the event a tax is lawfully imposed under sections 92.325 to 92.340, no gross receipts tax imposed solely on hotels, motels or tourist courts or cafes, cafeterias, lunchrooms or restaurants shall be levied or…

92.336. Revenue received from tax, distribution, requirements — neighborhood tourist development fund established, purpose. — The revenues received from the tax authorized under sections 92.325 to 92.340 shall be used exclusively for the advertising and promotion of convention an…

92.338. 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…

92.340. 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 92.325 to 92.340, a…

92.350. State and political subdivisions to deduct earnings tax — compensation for collecting. — The state of Missouri and all its political subdivisions or instrumentalities shall deduct from the wages and salaries of their employees the amount of any municipal earnings tax levi…

92.400. Definitions. — The following words as used in sections 92.400 to 92.421, shall have the following meaning unless a different meaning clearly appears from the context: (1) "City", any city having a population of over four hundred thousand in the state of Missouri located w…

92.402. Tax, how imposed — rate of tax — boundary changes, procedure, effect of. — 1. Any city may, by a majority vote of its council or governing body, impose a sales tax for the benefit of the public mass transportation system operating within such city as provided in sections …

92.410. Deposit of collections — public mass transportation sales tax trust fund — state to retain collection cost. — 1. All sales taxes collected by the director of revenue under the provisions of sections 92.400 to 92.421, less one percent for the cost of collection which shall…

92.412. Distribution to city, when — abolition of tax — account, how closed. — 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 city treasurer or such other officer as m…

92.418. Proceeds of tax, how spent — minority businesses to be given consideration for contracts — when. — 1. All moneys received by a city imposing a sales tax pursuant to sections 92.400 to 92.421, less two percent for the cost of handling, which shall be deposited in the city'…

92.420. Other payments by city to transportation authority permitted. — Nothing contained in sections 92.400 to 92.421 shall be construed to prevent a city from appropriating and paying moneys to an interstate transportation authority from any of its other revenues, and all such …

92.421. Distribution of tax to transportation authority — use of funds. — 1. Not later than the tenth day of each month, the director of revenue shall distribute all moneys due the interstate transportation authority as determined by the director of revenue pursuant to section 92…

92.500. Sales tax for the operation of public safety departments — ballot submission — use of moneys — repeal of tax, ballot language. — 1. The governing body of any city not within a county may impose, by order or ordinance, a sales tax on all retail sales made within the city w…

92.700. Provisions, how adopted. — All cities not within a county, which now have or may hereafter have a population in excess of five hundred thousand inhabitants, may elect by the enactment of an ordinance by the legislative body of such city to have the collection of delinquen…

92.705. Short title. — Sections 92.700 to 92.920 shall be known by the short title of "The Municipal Land Reutilization Law". ­­-------- (L. 1971 H.B. 472 § 2)

92.710. Definitions. — The following words, terms and definitions, when used in sections 92.700 to 92.920, shall have the meanings ascribed to them in this section, except where the text clearly indicates a different meaning: (1) "Collector", the collector of revenue of any city …

92.715. Collectors to act — redemption, interest and costs — compromise of judgment — errors, correction of. — 1. The collectors of cities operating under the provisions of sections 92.700 to 92.920 shall proceed to collect the taxes contained in the back tax book or recorded lis…

*92.720. Unredeemed lands, how proceeded against, lists — limitation on actions — vacant land, enforcement of lien, when. — 1. If any of the lands or town lots contained in the back tax book or list of delinquent lands or lots remain unredeemed on the first day of January, the co…

92.725. Lists, contents of. — Each list shall contain the following: (1) A description of the land by the smallest legal subdivisions or by the smallest parts, lots, or parcels when sections and subdivisions of the land are divided into lots, blocks or parcels, and when such real…

92.730. Consolidation of pending suits — costs to be lien — defenses preserved. — 1. All suits to collect delinquent tax bills which may be pending at the time of the commencement of any suits brought under the provisions of sections 92.700 to 92.920 affecting the same land shall…

92.735. Joinder of parcels, how numbered, fee. — Any number of parcels of real estate may be joined in one petition or suit. Each separate tract or parcel of real estate joined in any one action shall be given a serial number by the collector and shall be separately indexed and d…

*92.740. Petition, form, contents. — 1. A suit for the foreclosure of the tax liens herein provided for shall be instituted by filing in the appropriate office of the circuit clerk and with the land reutilization authority a petition, which petition shall contain a caption, a cop…

92.745. Action in rem, pleadings, failure to answer, effect of. — 1. The foregoing proceeding or suit shall constitute an action in rem, and the pleadings therein shall consist of a petition and an answer or answers. 2. An answer may be filed by any person or taxing authority own…

*92.750. Redemption by interested party, certificate — foreclosure sale, effect of — improved nonhomestead parcels, redeeming prior to foreclosure. — 1. Except as otherwise provided in subsection 4 of this section, any person having any right, title, or interest in, or lien upon,…

92.755. Notice of foreclosure, how given, form. — 1. Within thirty days after the filing of such suits with the circuit clerk, the collector shall forthwith cause a notice of foreclosure to be published four times, once a week, during successive weeks, and on the same day of each…

*92.760. Notice of filing, how made, form of. — 1. The collector shall also cause to be prepared and mailed in an envelope with postage prepaid, within thirty days after the filing of such petition, a brief notice of the filing of the suit, to the persons named in the petition as…

*92.765. Records of actions taken, where filed — affidavit of compliance for sheriff's sale, filing with court. — Affidavits of publication of notice of foreclosure, and of posting, mailing, or other acts required by the provisions of sections 92.700 to 92.920 shall be filed in t…

*92.770. Attorneys, employment authorized, compensation. — 1. The collector may employ such attorneys as he deems necessary to collect such taxes and to prosecute suits for taxes. 2. Such attorneys shall receive as total compensation a sum, not to exceed six percent of the amount…

*92.775. Trial, evidence, judgment — severances — jury not authorized — precedence of action. — 1. Upon the trial of the cause upon the question of foreclosure, the tax bill shall be prima facie proof that the tax described in the tax bill has been validly assessed at the time in…

92.800. Equity rules of procedure required, exception. — Except as herein provided, the rules of civil procedure in equity cases, in force at the time when any proceeding is had in the suit, shall be followed in all suits brought pursuant to the provisions of sections 92.700 to 9…

92.805. Judgment, findings, effect. — After the trial of the issues, the court shall, as promptly as circumstances permit, render judgment. If the court finds that no tax bill upon the land collectible by the collector or the relator was delinquent when the suit was instituted or…

*92.810. Waiting period after final judgment — title abstract — notice of sale, provided when — failure to redeem, transfer, purpose, reimbursement. — 1. After the judgment of foreclosure has been entered, or, after a motion for a new trial has been overruled, or, if an appeal be…

[Repealed or reserved.]

*92.817. Foreclosure sale stayed, when — procedure. — 1. The court shall stay the sale of any parcel to be sold under execution of a tax foreclosure judgment obtained under this chapter, which is the subject of an action filed under sections 447.620 to 447.640, provided that the …

92.820. Sale, where held — notice, form — occupancy permit required, when. — 1. At the front door of the courthouse of the city of _________ at which sales of real estate are customarily made by the sheriff under execution, the sheriff shall advertise by posting the notice for sa…

*92.825. Sale, how conducted — interest conveyed — costs, how advanced — eligibility to bid, requirements — purchase price, payable when, amount. — 1. The sale shall be conducted, the sheriff's return thereof made, and the sheriff's deed pursuant to the sale executed, all as prov…

92.830. Sale, insufficient bid, effect. — 1. In the event no bid equal to the full amount of all tax bills included in the judgment, interest, penalties, attorney's fees and costs then due thereon shall be received at the sale, the land reutilization authority shall be deemed to …

*92.835. Title, how held by reutilization authority — title, how taken by others. — 1. The title to any real estate which shall vest in the land reutilization authority under the provisions of sections 92.700 to 92.920 shall be held by the land reutilization authority of the city…

*92.840. Confirmation of sales, when, procedure — proceeds of sale, how applied — occupancy permit, defined, when required, effect, failure to obtain, result — penalty for sale not confirmed, when, amount — set aside action, payment of redemption amount. — 1. Within six months af…

92.845. Appeals. — The collector or any interested person or anyone on behalf of any disabled person as defined in chapter 475 may appeal from the judgment confirming or disapproving the sheriff's sale and the distribution made thereafter; provided, however, no question can be ra…

92.850. Deputy sheriff, authority. — Any lawfully appointed deputy sheriff may perform all acts and things herein required to be done by the sheriff, including the conduct of any sales, reports of such sales and the issuance of deeds according to the order of the court, in the na…

*92.852. Recording fee, sheriff's deed given pursuant to municipal land reutilization law, assessed when — recorded, when. — Any sheriff's deed given pursuant to the municipal land reutilization law shall be subject to a recording fee for the costs of recording the deed that shal…