Title VII — CITIES, TOWNS AND VILLAGES
23 chapters · 1,808 sections in this title.
§ 94.310 RSMo How payment of taxes enforced — suits, how brought
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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 RSMo Collector to make delinquent lists — board to approve — collection of
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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 RSMo Collector to report monthly to board
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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…
§ 94.340 RSMo Maximum rate of tax — how increased — extension of period of increase
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[Repealed or reserved.]
§ 94.350 RSMo Additional levy for special purposes — amount authorized
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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 RSMo May collect license tax on certain businesses
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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 RSMo Personal tax, how collected
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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 RSMo Remedy cumulative
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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 RSMo Powers, rights and remedies for collection of delinquent taxes — suits, how
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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 RSMo Maximum rate of tax — how increased — extension of period of increase —
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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 RSMo Vehicle license tax — funds to maintain streets (cities of 4,000 to 30,000)
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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 RSMo Sales tax for storm water control and public works projects authorized,
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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 RSMo Short title and definitions
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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 RSMo Imposition of tax, election — rate — collection — abolishment of tax, effect of
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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 RSMo Applicable provisions
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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 RSMo Deposit of receipts of tax — state to retain percentage — distribution by
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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 RSMo Definitions
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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…
§ 94.577 RSMo Sales tax imposed in certain cities — rates of tax — election procedure —
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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 RSMo Sales tax authorized in certain cities (Springfield), rate, use of funds,
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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 RSMo Sales tax authorized — ballot language — use of moneys — repeal of tax,
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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 RSMo Sales tax authorized (Columbia) — ballot language — deposit of revenue
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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 RSMo Sales tax authorized (Excelsior Springs) — ballot language — deposit of
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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 RSMo Definitions
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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 RSMo Tax, how imposed — rate of tax — boundary change, procedure — effective
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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 RSMo Applicable provisions
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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 RSMo Deposit of collections — transportation sales tax fund
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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 RSMo Funds, how distributed — adjustments, how made — tax abolished, notice of —
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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 RSMo Transportation trust fund created, limitation on use of funds, audit
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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 RSMo No bar to use of other city revenues for public mass transportation purposes
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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 RSMo Procedure for cities to adopt transportation sales tax
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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 RSMo Transportation sales tax, ballot — effective, when — approval required in
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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 RSMo Definitions
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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 RSMo Tax, how imposed — ballot form — rate of tax — boundary changes, procedure
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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 RSMo Applicable provisions
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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 RSMo Deposit of collection — city transportation sales tax trust fund
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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 RSMo Funds, how distributed — adjustments, how made — tax abolished, notice
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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 RSMo City transportation trust fund created — special trust fund created to
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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 RSMo No bar to use of other city revenues for public mass transportation
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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 RSMo Voter approval not required — recodification of existing law
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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 RSMo Tax established
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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 RSMo Hotel and motel charges and price charged for private tourist attractions,
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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 RSMo Restaurant and intoxicating liquor charges, tax on, maximum rate
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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 RSMo Retailers liable for tax, collection and return of taxes
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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 RSMo Tourism tax trust fund, established — distribution — infrastructure
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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 RSMo Ballot for submission, all taxes
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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 RSMo Bonds, retirement of — procedures
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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 RSMo Effective date of taxes
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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 RSMo Tax may not terminate prior to retirement of bonds
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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 RSMo Hotel and motel tax, authorized — ballot — collection of tax — penalties
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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 RSMo Tourism tax on transient guests in hotels and motels (Salem)
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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…