Title VII — CITIES, TOWNS AND VILLAGES

94.832. Transient guest tax for tourism and infrastructure improvements (North Kansas City). — 1. The governing body of any city of the third classification with more than four thousand seven hundred but fewer than four thousand eight hundred inhabitants and located in any county…

94.834. Tourism tax on transient guests in hotels and motels (Marshall, Sweet Springs, and Concordia). — 1. The governing body of any city of the third classification with more than twelve thousand four hundred but less than twelve thousand five hundred inhabitants, the governing…

94.836. Tourism tax on transient guests in hotels and motels (Marston, Matthews, Steele) — procedure, ballot, use of revenues — repeal of tax. — 1. The governing body of any city of the fourth classification with more than six hundred but less than seven hundred inhabitants and l…

94.837. Transient guest tax (Canton, LaGrange, Edina, special charter cities). — 1. The governing body of any city of the fourth classification with more than two thousand five hundred but fewer than two thousand six hundred inhabitants and located in any county of the third clas…

94.838. Transient guest tax and tax on retail sales of food (Lamar Heights). — 1. As used in this section, the following terms mean: (1) "Food", all articles commonly used for food or drink, including alcoholic beverages, the provisions of chapter 311 notwithstanding; (2) "Food e…

94.840. Transient guest tax for tourism and convention facilities (City of Raytown). — 1. The governing body of any city of the fourth classification with more than thirty thousand three hundred but fewer than thirty thousand seven hundred inhabitants may impose a tax on the char…

94.850. Sales tax may be proposed by governing body, submission to voters — ballot form. — Any city, town or village located within a county of the first classification having a charter form of government and having a population of nine hundred thousand or more inhabitants may by…

94.852. Boundary changes, procedure, city clerk's duties — tax effect on detached and added territory. — If any city, town, or village shall hereafter change or alter its boundaries, the city clerk of the municipality shall forward to the director of revenue, by registered mail, …

94.855. Collection, definitions and procedure applicable to sales tax. — Except as modified in sections 94.850 to 94.857, all provisions of sections 32.085 and 32.087 shall apply to the tax imposed under sections 94.850 to 94.857. ­­-------- (L. 1993 H.B. 618 § 3)

94.857. Sales tax to be deposited in special municipal sales tax trust fund — not to be a state fund — distribution formula — refunds, procedure, director of revenue, duties — abolishing of tax, procedure. — 1. All sales taxes collected by the director of revenue under sections 9…

94.870. Tourism tax on transient guests, definitions — authority to impose tax, rate — exception. — In addition to all other taxes prescribed by law, the governing body of any municipality of the third classification with a population of at least fifteen thousand but not more tha…

94.873. Retailers and persons liable for payment of taxes and returns. — Every retailer, vendor, operator, and other person who sells goods and services subject to tax under section 94.870 shall be liable and responsible for the payment of taxes due under section 94.870* and shal…

94.875. Tourism tax trust fund established, purpose — taxes to be deposited in fund — distribution — election required to impose tax. — All taxes authorized and collected under sections 94.870 to 94.881 shall be deposited by the political subdivision in a special trust fund to be…

94.877. Ballot form for submission of tax — tax to become effective, when. — The ballot of submission shall contain, but need not be limited to: ­ ­ ­­ ­ ­­-------- (L. 1994 S.B. 749)

94.879. Options on how tax shall be collected, internal collection by political subdivision's officer or director of revenue. — On and after the effective date of any tax authorized under the provisions of section 94.870, the political subdivision which levied the tax may adopt o…

94.881. Penalty for delinquent taxes, amount — taxes delinquent, when. — If a tax is imposed by a political subdivision under section 94.870, the political subdivision may collect a penalty of one percent and interest not to exceed two percent per month on unpaid taxes which shal…

94.890. Municipalities in St. Louis County, sales tax to fund capital improvements — ballot, contents — approval of tax, options of governing body — municipal capital improvements sales tax fund, distribution — special trust fund — director of revenue, duties — erroneous payments…

94.900. Sales tax authorized (Blue Springs, Centralia, Excelsior Springs, Fayette, Hannibal, Harrisonville, Joplin, Lebanon, Marshall, Moberly, Nevada, Odessa, Portageville, Riverside, Smithville, Springfield, St. Joseph, Sunrise Beach, and certain other fourth class cities) — pr…

94.902. Sales tax authorized for certain cities (Branson West, Clinton, Cole Camp, Fayette, Gladstone, Grandview, Liberty, North Kansas City, Raytown, Riverside, and certain other fourth class cities) — ballot, effective date — administration and collection — refunds, use of fund…

94.903. Sales tax authorized (certain fourth class cities) — ballot — administration and collection — refunds — repeal of tax, ballot — continuation of tax, ballot. — 1. The governing body of any city of the fourth classification with more than nine thousand five hundred but fewe…

94.950. Historical locations and museums, sales tax authorized for promotion of tourism — ballot language — revenue, use of — repeal of tax, ballot language. — 1. As used in this section, "museum" means museums operating or to be built in the city and that are registered with the…

95.115. Cities and towns may incur indebtedness, how. — Any city, incorporated town or village of the state, whether organized under the general laws of this state or by special charter or by constitutional charter, by vote of the constitutionally required percentage of the elect…

95.120. Additional indebtedness of cities by special vote. — Any city, whether organized under the general laws of this state or by special charter or by constitutional charter, by vote of the constitutionally required percentage of the qualified electors thereof voting thereon, …

95.123. Indebtedness to establish revolving improvement fund, purposes, procedure. — 1. Any city, whether organized under the general laws of this state or by special or constitutional charter, may become indebted and issue bonds in evidence thereof in the manner and to the exten…

95.125. Indebtedness for street improvements. — Any city, whether organized under the general laws of this state or by special charter or by constitutional charter, by a vote of the constitutionally required percentage of the voters thereof voting thereon, may become indebted, no…

95.130. Indebtedness for waterworks, electric or other light plants. — Any city, whether organized under the general laws of this state or by special charter or by constitutional charter, by vote of the constitutionally required percentage of the voters thereof voting thereon, ma…

95.135. Annual tax to pay principal and interest — indebtedness to be retired in twenty years. — Before incurring any indebtedness under the provisions of sections 95.115 to 95.130, every city, incorporated town or village, whether organized under the general laws of this state o…

95.145. Election. — For the purpose of testing the sense of the voters of any incorporated city, town, or village, whether organized under the general laws of this state or by special charter or by constitutional charter, upon a proposition to incur debt as authorized in sections…

95.150. Form of ballot. — The question shall be submitted in substantially the following form: Shall ______ (name of city, town, or village) issue bonds in the amount of ______ dollars for the purpose of ______? ­­-------- (RSMo 1939 § 7370, A.L. 1953 p. 303, A.L. 1978 H.B. 971) …

95.155. Bonds issued, when, terms. — Upon the result of the submission of the question being certified to the council, board of aldermen or trustees, as the case may be, if the proposition to incur or increase such indebtedness be assented to by the constitutionally required perc…

95.160. Provisions of sections 95.115 to 95.155, scope of. — The provisions of sections 95.115 to 95.155 shall apply to all cities, towns and villages in this state, whether organized by special charter or under the general laws of the state, any provision in any special charter …

95.165. Treasurer or other officer to register bonds when requested. — Whenever the owner of any coupon bond, or of any bond payable to bearer, already issued or hereafter issued by any municipal corporation now or hereafter existing in this state, whether organized under special…

95.170. Form of bonds. — Whenever under any statute of this state or any charter of any municipal corporation, whether organized under special charter or not, in this state, any bonds are issued, whether the proceedings for the issuance of such bonds have been had in whole or in …

95.320. Bonds to issue, when — rate of interest. — The mayor and council of any city of the third class, for the purpose of paying any sum of money which it may now or hereafter be required to pay by the judgment or decree of any court of record, may issue coupon bonds of the cit…

95.325. Not to increase indebtedness. — No such bonds shall be issued in such a manner as to increase the indebtedness of the said city, but such bonds shall be delivered in payment and discharge of sums which it shall be required to pay by the judgment or decree of any court, at…

95.330. Sinking and interest funds to be provided for. — Every city issuing bonds under the provisions of sections 95.320 to 95.340 shall, before or at the time of doing so, provide for the collection of an annual tax, which, together with all sums which shall be applicable to th…

95.335. Bonds to be negotiable. — All bonds purporting to be issued by virtue or in pursuance of sections 95.320, 95.325 and 95.330, and signed and sealed as herein provided, shall, in favor of bona fide holders, be conclusively presumed to have been duly and regularly authorized…

95.340. Bonds not to be registered with state auditor. — No bonds issued under the provisions of sections 95.320, 95.325, 95.330 and 95.335 shall be required to be presented to the state auditor, or registered by him, nor shall any of the provisions in respect of the issue thereo…

95.345. May issue bonds for certain purposes. — The city council of any city of the third class may provide for the purchase of ground, and the erection of city halls, fire stations, assembly halls, memorial halls, convention halls, public library, hospital buildings, equipment a…

95.350. Bonded debt and interest, power to levy tax for — funding outstanding debts. — The council shall have the power to levy, annually, taxes upon all taxable property within the city, in addition to other taxes, and in sufficient amount for the purpose of paying the interest …

95.360. Collector to settle monthly with treasury. — 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 …

95.370. Bonds may be issued to pay judgments, when — procedure. — The mayor and board of aldermen of any city of the fourth class, upon the assent of the constitutionally required percentage of the voters of the city voting on the question, may, by ordinance, issue bonds of the c…

95.375. Indebtedness of city not to be increased — proceeds from sale of bonds, how applied. — No such bonds shall be issued in such a manner as to increase the indebtedness of the said city, but such bonds shall be sold as directed by the board of aldermen of such city, and the …

95.380. Tax to be levied for payment of bonds and interest. — Every city issuing bonds under the provisions of sections 95.370 to 95.400, inclusive, shall, before or at the time of doing so, provide for the levy and collection of an annual tax sufficient to pay the interest on su…

95.385. Election to be held. — For the purpose of testing the sense of the voters upon the proposition to issue bonds and levy tax provided for in sections 95.370, 95.375 and 95.380, the mayor and board of aldermen of such city shall order the question to be submitted to the vote…

95.390. Form of ballot. — The question shall be submitted in substantially the following form: Shall ______ (name of city) issue bonds in the amount of ______ dollars to pay judgments and to levy a tax therefor? ­­-------- (RSMo 1939 § 7157, A.L. 1978 H.B. 971) Prior revisions: 1…

95.395. Bonds to be registered. — All bonds issued under the provisions of sections 95.370 to 95.400, inclusive, shall be presented to and registered by the state auditor before being offered for sale, and it shall be the duty of the state auditor to register such bonds upon sati…

95.400. Construction of law. — No law or act heretofore passed by any general assembly for the state of Missouri shall be in any way construed to abridge, impair or otherwise affect the provisions of sections 95.370 to 95.395. ­­-------- (RSMo 1939 § 7159) Prior revisions: 1929 §…

95.405. Bonds may be issued. — The board of aldermen of any city of the fourth class may issue bonds for the erection or purchase of public buildings, bridges, waterworks, electric light plants and ice plants, public parks, and other improvements, and for the establishment and ma…

[Repealed or reserved.]