Title VI — COUNTY, TOWNSHIP AND POLITICAL SUBDIVISION GOVERNMENT
22 chapters · 1,849 sections in this title.
§ 67.581 RSMo St. Louis County, additional sales tax — rate of tax — election procedure —
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67.581. St. Louis County, additional sales tax — rate of tax — election procedure — distribution of revenue, alternative plans — method to change distribution of funds — collection procedure — limitation on use of funds — trust fund for overpayment refunds or redeeming bad checks…
§ 67.582 RSMo Law enforcement sales tax — rate of tax — election procedure — special
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67.582. Law enforcement sales tax — rate of tax — election procedure — special trust fund established — duties of director of revenue — refunds, procedure. — 1. The governing body of any county, except a county of the first class with a charter form of government with a populatio…
§ 67.583 RSMo County employee benefit sales tax — rate of tax — election procedure —
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67.583. County employee benefit sales tax — rate of tax — election procedure — administration of tax — refunds (St. Francois County). — 1. The governing body of any county of the second class with a population of more than forty thousand but less than sixty thousand and which con…
§ 67.584 RSMo Sales tax authorized, Jefferson County — proceeds to be used for county
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67.584. Sales tax authorized, Jefferson County — proceeds to be used for county prosecutor's office and law enforcement services — ballot language. — 1. The governing body of any county of the first classification with more than one hundred ninety-eight thousand but less than one…
§ 67.585 RSMo Sales tax, recreational and community center district — ballot language —
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67.585. Sales tax, recreational and community center district — ballot language — fund created, use of moneys — repeal or termination of tax, effect of — board established. (Clay County) — 1. The governing body of any county of the first classification with more than two hundred …
§ 67.587 RSMo Sales tax for transportation infrastructure — ballot language — fund
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67.587. Sales tax for transportation infrastructure — ballot language — fund created, use of moneys — repeal of tax, ballot language. (New Madrid County) — 1. The governing body of any county of the third classification without a township form of government and with more than eig…
§ 67.590 RSMo Sales tax imposition by certain second class counties — rate of tax —
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67.590. Sales tax imposition by certain second class counties — rate of tax — election procedure — revenue for construction of law enforcement facilities and communication centers — effective when — terminates when (Buchanan County). — 1. The governing body of any second class co…
§ 67.594 RSMo Deposit — distribution to counties, when — refunds authorized — tax
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67.594. Deposit — distribution to counties, when — refunds authorized — tax abolished, effect (Buchanan County). — 1. All sales taxes collected by the director of revenue under sections 67.590 to 67.594 on behalf of any county, less one percent for cost of collection which shall …
§ 67.597 RSMo Sales tax for operations of hospital services — ballot language — fund
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67.597. Sales tax for operations of hospital services — ballot language — fund created, use of moneys — repeal of tax (Bates County). — 1. The governing body of a county with more than fifteen thousand seven hundred but fewer than seventeen thousand six hundred inhabitants and wi…
§ 67.601 RSMo Regional convention and visitors commission, appointment — terms, vacancies
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67.601. Regional convention and visitors commission, appointment — terms, vacancies — limitation on powers of members, when. — 1. In each constitutional charter city not within a county and each constitutional charter county adjoining such city there is hereby established a "Regi…
§ 67.604 RSMo Definitions
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67.604. Definitions. — For purposes of sections 67.601 to 67.626, the following terms mean: (1) "Business", any activity engaged in by any person, or caused to be engaged in by him, with the object of gain, benefit or advantage, either direct or indirect, and the classification o…
§ 67.607 RSMo Powers of commission
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67.607. Powers of commission. — Each regional convention and visitors commission is empowered to: (1) Develop and execute plans, policies, and programs exclusively to promote convention and tourist business within the area of the city and county involved; (2) Cooperate and act jo…
§ 67.611 RSMo Decisions by majority, exceptions
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67.611. Decisions by majority, exceptions. — All decisions of a regional convention and visitors commission shall be by majority of the commissioners except: (1) Approval of the annual budget for such commission; (2) Decisions on proposals for the execution of any lease; (3) Deci…
§ 67.614 RSMo Penalties may be imposed by ordinances for injuries to commission's property
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67.614. Penalties may be imposed by ordinances for injuries to commission's property. — The legislative authority of any city or county in which property of a regional convention and visitors commission is situated shall have the power to enact ordinances imposing suitable penalt…
§ 67.617 RSMo Annual report — annual audit by certified public accountant, compensation —
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67.617. Annual report — annual audit by certified public accountant, compensation — certain exemptions from Sunshine Law. — 1. Each regional convention and visitors commission shall, before the second Monday in October, make an annual report to the chief executive officers and go…
§ 67.619 RSMo Tax on hotels, motels, sleeping rooms — rate — submitted to voters, when —
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67.619. Tax on hotels, motels, sleeping rooms — rate — submitted to voters, when — procedure — ballot form — effective when — adoption to exempt from certain other taxes. — 1. The commission, by a vote of three members appointed by the chief executive officer of the county and th…
§ 67.621 RSMo Revenues, distribution
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67.621. Revenues, distribution. — 1. Except as otherwise provided in subsection 2 of this section, the revenues received from the tax authorized in section 67.619 shall be used in furtherance of the commission's powers set forth in section 67.607. 2. The regional convention and v…
§ 67.623 RSMo Collection and administration of tax, options
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67.623. Collection and administration of tax, options. — 1. On and after the effective date of any tax authorized under the provisions of section 67.619, each regional convention and visitors commission may adopt one of the two following provisions for the collection and administ…
§ 67.624 RSMo Collection of tax, duties — unlawful advertisement — sale of business,
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67.624. Collection of tax, duties — unlawful advertisement — sale of business, duties — civil action allowed, when. — 1. Every person receiving any payment or consideration upon the use of any sleeping room from the transient guest or guests of any hotel or motel, subject to the …
§ 67.626 RSMo Lien allowed, when, procedure — release of, when — recorder's fee, amount —
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67.626. Lien allowed, when, procedure — release of, when — recorder's fee, amount — violations, penalty. — 1. In any case in which any tax, interest or penalty imposed under sections 67.601 to 67.626 is not paid when due, the commission or its designated agent may file for record…
§ 67.627 RSMo Regional cultural and performing arts district created — purpose. (St.
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67.627. Regional cultural and performing arts district created — purpose. (St. Louis, city and county). — There is hereby created a "Regional Cultural and Performing Arts Development District" comprising any constitutional charter city not located within a county and any constitu…
§ 67.628 RSMo Definitions
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67.628. Definitions. — For purposes of sections 67.628 to 67.636, the term: (1) "City" means a constitutional charter city not within a county; (2) "Commission" means the regional cultural and performing arts development commission created in section 67.629; (3) "County" means a …
§ 67.629 RSMo Commission appointment, terms — qualifications — vacancies — officers'
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67.629. Commission appointment, terms — qualifications — vacancies — officers' powers — cultural institutions defined. — 1. The affairs of the regional cultural and performing arts development district shall be managed by a commission to be known as the "Regional Cultural and Per…
§ 67.631 RSMo Penalties may be imposed by ordinances for injuries — district's property
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67.631. Penalties may be imposed by ordinances for injuries — district's property. — The legislative authority of any city or county in which any property of a regional cultural and performing arts development district is situated shall have the power to enact ordinances imposing…
§ 67.633 RSMo Staff and administration expenses, limitation — certain institutions not to
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67.633. Staff and administration expenses, limitation — certain institutions not to receive funds. — 1. No more than fifteen percent of the annual revenues of the commission shall be used for administrative or staffing expenses. 2. No funds raised through the imposition of a thre…
§ 67.636 RSMo Reports by commission, when — audit by certified public accountant, when,
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67.636. Reports by commission, when — audit by certified public accountant, when, compensation. — 1. Each regional cultural and performing arts development commission shall, before the second Monday in April, make an annual report to the chief executive officers and the governing…
§ 67.638 RSMo Definitions
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67.638. Definitions. — As used in sections 67.638 to 67.645, the following terms mean: (1) "City", a city with a population of three hundred fifty thousand or more inhabitants, located wholly or partially within a first class county with a charter form of government which does no…
§ 67.639 RSMo Convention and sports complex fund, certain cities and counties may
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67.639. Convention and sports complex fund, certain cities and counties may establish, purpose. — Each county and each city, as defined by section 67.638, is authorized to establish, by ordinance or order of the county or city governing body, a "Convention and Sports Complex Fund…
§ 67.641 RSMo General assembly may make appropriations, conditions, limitations —
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67.641. General assembly may make appropriations, conditions, limitations — matching funds required locally. — 1. The general assembly may annually appropriate up to three million dollars from the state general revenue fund to each convention and sports complex fund created pursu…
§ 67.643 RSMo Law not to impair existing rights of political subdivisions
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67.643. Law not to impair existing rights of political subdivisions. — Nothing contained in sections 67.638 to 67.645 shall impair the powers of any county, municipality or other political subdivision to acquire, own, operate, develop or improve any facility of the type which it …
§ 67.645 RSMo Report to general assembly, when — biennial audit, required
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67.645. Report to general assembly, when — biennial audit, required. — The county or city shall, before the second Monday in April, make an annual report to the general assembly stating the condition of its convention and sports complex fund on the first day of January of that ye…
§ 67.646 RSMo County sports complex authorized (Clay County) — definitions —
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67.646. County sports complex authorized (Clay County) — definitions — commissioners — powers — fund, use of moneys — annual report. — 1. For the purposes of this section, the following terms shall mean: (1) "Authority", a county sports complex authority created pursuant to this …
§ 67.650 RSMo Regional convention and sports complex authority established
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67.650. Regional convention and sports complex authority established. — In each city not within a county and in each first class county with a charter form of government which adjoins such city not within a county there is hereby established a joint "Regional Convention and Sport…
§ 67.651 RSMo Definitions
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67.651. Definitions. — As used in sections 67.650 to 67.658, the following terms mean: (1) "Authority", the regional convention and sports complex authority created in section 67.650; (2) "Bond", any bond, including refunding bonds, notes, interim certificates, debentures, or oth…
§ 67.652 RSMo Commissioners to be appointed — qualifications — terms — vacancies —
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67.652. Commissioners to be appointed — qualifications — terms — vacancies — officer's and employee's compensation — expenses — disqualified from voting on issue, when. — 1. The authority shall consist of up to eleven commissioners who shall be qualified voters of the state of Mi…
§ 67.653 RSMo Commission's powers and duties — bond issues authorized — rate — sales —
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67.653. Commission's powers and duties — bond issues authorized — rate — sales — refunding — exemption from income tax. — 1. The authority shall have the following powers: (1) To acquire by gift, bequest, purchase, lease or sublease from public or private sources and to plan, con…
§ 67.654 RSMo Investment in bond issues, by whom, authority
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67.654. Investment in bond issues, by whom, authority. — The bonds of the authority are securities in which all public officers and bodies of this state and all municipalities and municipal subdivisions, all insurance companies and associations and other persons carrying on an in…
§ 67.655 RSMo Tax exemption for property and income of authority
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67.655. Tax exemption for property and income of authority. — The income of the authority and all properties at any time owned by the authority shall be exempt from all taxation in the state of Missouri. For the purposes of section 409.402, all bonds issued by the authority shall…
§ 67.656 RSMo Regional convention and sports complex fund established — lapse to general
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67.656. Regional convention and sports complex fund established — lapse to general revenue prohibited — funding, where. — 1. A "Regional Convention and Sports Complex Fund", is hereby created. The regional convention and sports complex fund shall be administered by the authority …
§ 67.657 RSMo Powers of authority, city or county — tax on sales or charges for hotels,
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67.657. Powers of authority, city or county — tax on sales or charges for hotels, voter approval, rate — ballot form — collection of tax — uses of revenue, excess revenue — alternative tax in lieu of license fee, ballot form, collection of tax — uses of revenue. — 1. Nothing cont…
§ 67.658 RSMo Report by authority, contents, when — audit of accounts by independent
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67.658. Report by authority, contents, when — audit of accounts by independent accountants, when. — 1. The authority shall, before the second Monday in April, make an annual report to the chief executives and governing bodies of the city and county, respectively, and to the gener…
§ 67.660 RSMo Greater St. Louis sports authority created — commissioners' qualifications
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67.660. Greater St. Louis sports authority created — commissioners' qualifications — chairman, how appointed — actions binding when — terms — vacancies. — 1. There is hereby created an authority to be known as the "Greater St. Louis Sports Authority", which shall consist of eight…
§ 67.661 RSMo Authorities' duties — annual report due when — no public revenue authorized
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67.661. Authorities' duties — annual report due when — no public revenue authorized. — 1. The duties of the authority created in section 67.660 shall include, but are not limited to, the study and review of all current major sports leagues, clubs or franchises operating in any ci…
§ 67.662 RSMo Limitations on applicability
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67.662. Limitations on applicability — Notwithstanding any other provisions of law to the contrary, any tax imposed or collected by any municipality, any county, or any local taxing entity on or related to any transient accommodations, whether imposed as a hotel tax, occupancy ta…
§ 67.663 RSMo Tourism taxes, collection, distribution and administration
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67.663. Tourism taxes, collection, distribution and administration. — All local sales taxes or gross receipts taxes adopted for the purpose, in whole or in part, for providing revenues for the promotion of tourism, other than those collected by the department of revenue pursuant …
§ 67.664 RSMo Limitations on imposition of tourism taxes
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67.664. Limitations on imposition of tourism taxes. — If a county, municipality or other political subdivision imposes a local sales tax or a local gross receipts tax for the purpose of promoting tourism under any other statutory or charter authorization, such county, municipalit…
§ 67.665 RSMo Tourism tax may be levied by certain lakefront counties, rate — tourism
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67.665. Tourism tax may be levied by certain lakefront counties, rate — tourism fund created — use of revenues — tourism committee, appointment, terms, duties — transient guest defined — refunds and penalties. — 1. The county commission of any county bordering on a lake having at…
§ 67.667 RSMo Adoption of tourism tax, procedure — ballot form
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67.667. Adoption of tourism tax, procedure — ballot form. — The governing body of any county described in section 67.665 may, by adopting an order, impose the tourism tax; provided, however, that no order enacted pursuant to the authority granted by the provisions of section 67.6…
§ 67.669 RSMo Additional fee for short-term rentals of motor vehicles, check-off box
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67.669. Additional fee for short-term rentals of motor vehicles, check-off box provided (Platte County). — 1. Any county of the first classification without a charter form of government with a population of more than fifty-seven thousand inhabitants but less than sixty thousand i…
§ 67.671 RSMo Tourism sales tax may be imposed by certain counties — election — ballot
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67.671. Tourism sales tax may be imposed by certain counties — election — ballot form — tax rate — effective when. — 1. The governing body of any county, except first class counties other than first class counties without charter form of government not adjoining any other first c…