Title VI — COUNTY, TOWNSHIP AND POLITICAL SUBDIVISION GOVERNMENT
22 chapters · 1,849 sections in this title.
§ 67.672 RSMo Retailer in area to add tax to purchase price — collection to be based on
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67.672. Retailer in area to add tax to purchase price — collection to be based on bracket system. — 1. In the area of each county in which a tourism sales tax has been imposed in the manner provided by sections 67.671 to 67.685, every retailer within such area, except as otherwis…
§ 67.673 RSMo Repeal of tax, procedure, ballot form — effective when
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67.673. Repeal of tax, procedure, ballot form — effective when. — The governing body of any county which has adopted a tourism sales tax pursuant to sections 67.671 to 67.685 may submit the question of repeal of the tax to the voters at any primary or general election. The ballot…
§ 67.674 RSMo Additional tax imposed on goods subject to tourism sales tax, computation —
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67.674. Additional tax imposed on goods subject to tourism sales tax, computation — report to county collector or to director of revenue, when. — The order imposing the tourism sales tax under the provisions of sections 67.671 to 67.685 shall impose upon all sellers within the ar…
§ 67.676 RSMo Collection of tourism tax, duties of county collector or director of
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67.676. Collection of tourism tax, duties of county collector or director of revenue, when. — 1. On and after the effective date of any tax imposed in certain areas of a county under the provisions of sections 67.671 to 67.685, the county collector shall perform all functions inc…
§ 67.678 RSMo Collection provisions — exemptions — discounts — penalties — sale deemed
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[Repealed or reserved.]
§ 67.680 RSMo Cost of collection — fund established — county treasurer's duties — bonding
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67.680. Cost of collection — fund established — county treasurer's duties — bonding requirements — annual audit — abolishing tax, effect on fund. — 1. All tourism sales taxes under sections 67.671 to 67.685* collected by the county collector, less one percent for cost of collecti…
§ 67.681 RSMo Delinquencies — limitation for bringing suit — prosecutor may bring action
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67.681. Delinquencies — limitation for bringing suit — prosecutor may bring action. — In any county or area of a county where the tourism sales tax has been imposed, if any person is delinquent in the payment of the amount required to be paid by him under the provisions of sectio…
§ 67.683 RSMo Tourism board, appointment — qualifications — term — duties — staff authorized
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67.683. Tourism board, appointment — qualifications — term — duties — staff authorized. — 1. In each county where a tourism sales tax is levied and collected throughout or in any part of the county under the provisions of sections 67.671 to 67.685, the governing body of the count…
§ 67.685 RSMo Counties may cooperate — percentage of total collection — effect on
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67.685. Counties may cooperate — percentage of total collection — effect on additional board member. — Any two or more counties levying a tourism sales tax throughout or in any area of the county under the provisions of sections 67.671 to 67.685 may act cooperatively in carrying …
§ 67.700 RSMo Sales tax for capital improvements may be imposed in certain counties,
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67.700. Sales tax for capital improvements may be imposed in certain counties, procedure — use of revenue — tax effective when — brackets to be established — rate of tax — sales tax revenue collected, defined. — 1. Any county, as defined in section 67.724, may, by ordinance or or…
§ 67.701 RSMo Submission of ballot — limitations on use of revenue (St. Louis County)
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67.701. Submission of ballot — limitations on use of revenue (St. Louis County). — 1. In any county of the first class having a charter form of government and having a population of nine hundred thousand or more the ballot of submission shall contain, but need not be limited to, …
§ 67.712 RSMo Deposit — distribution to county, when — refunds authorized — tax repealed,
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67.712. Deposit — distribution to county, when — refunds authorized — tax repealed, effect. — 1. All sales taxes collected by the director of revenue under sections 67.700 to 67.727 on behalf of any county, less one percent for the cost of collection, which shall be deposited in …
§ 67.713 RSMo County-municipal storm water and public works trust fund created — tax
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67.713. County-municipal storm water and public works trust fund created — tax revenue, how distributed (St. Louis County). — 1. Notwithstanding the provisions of section 67.712, as to the disposition of any other sales tax imposed under the provisions of sections 67.700 to 67.72…
§ 67.721 RSMo Repeal or amendment of sales tax, procedure
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67.721. Repeal or amendment of sales tax, procedure. — 1. No county imposing a sales tax pursuant to sections 67.700 to 67.727 may repeal or amend such sales tax unless such repeal or amendment is submitted to and approved by the voters of the county in the manner provided in sec…
§ 67.724 RSMo Definition of county
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67.724. Definition of county. — For purposes of sections 67.700 to 67.727, the term "county" shall include all counties, except any city not within a county. -------- (L. 1983 H.B. 269 & 514 § 9, A.L. 1987 H.B. 210)
§ 67.727 RSMo Tax may be imposed in addition to other sales taxes — counties may contract
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67.727. Tax may be imposed in addition to other sales taxes — counties may contract with certain political subdivisions to handle projects. — 1. The tax authorized by sections 67.700 to 67.727 may be imposed, in accordance with sections 67.700 to 67.727, by a county in addition t…
§ 67.729 RSMo Sales tax for storm water control and public works may be imposed, how —
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67.729. Sales tax for storm water control and public works may be imposed, how — collection and distribution of revenues — abolition of tax, procedure. — 1. Any county except any first class county having a charter form of government and having a population of nine hundred thousa…
§ 67.730 RSMo Capital improvements sales tax — bonds — election procedure — ballot form
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67.730. Capital improvements sales tax — bonds — election procedure — ballot form. — 1. Any county of the first class having a charter form of government and containing the major portion of a city with a population of over three hundred fifty thousand may, upon the vote of a majo…
§ 67.731 RSMo Bonds, advertisement and sale, limitations on use of proceeds, retirement,
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67.731. Bonds, advertisement and sale, limitations on use of proceeds, retirement, interest rate — not an indebtedness of the county — bonds shall be negotiable instruments. — The governing body of the county shall provide the method for the advertisement and sale of the bonds. T…
§ 67.732 RSMo Imposition of tax, when — interest and sinking fund, limitations on use
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67.732. Imposition of tax, when — interest and sinking fund, limitations on use. — At the time the county issues the first bonds, the governing body shall impose a sales tax on all retail sales made in the county which are subject to taxation under the provisions of sections 144.…
§ 67.733 RSMo Bonds, refunding
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67.733. Bonds, refunding. — 1. The revenue bonds issued pursuant to the provisions of sections 67.730 to 67.739 may be refunded, in whole or in part, in any of the following circumstances: (1) When any such bonds have by their terms become due and payable and there are not suffic…
§ 67.734 RSMo Rate of tax
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67.734. Rate of tax. — The sales tax authorized under sections 67.730 to 67.739 may be imposed at a rate of one-fourth of one percent, three-eighths of one percent, one-half of one percent, or one percent, on the receipts from the sale at retail of all tangible personal property …
§ 67.737 RSMo Applicable provisions, administration
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67.737. Applicable provisions, administration. — Except as modified in sections 67.730 to 67.739, all provisions of sections 32.085 and 32.087 shall apply to the tax imposed under sections 67.730 to 67.739. -------- (L. 1987 H.B. 210 § 12, A.L. 1991 H.B. 29)
§ 67.738 RSMo Trust fund, distribution of proceeds — additional duties of director of
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67.738. Trust fund, distribution of proceeds — additional duties of director of revenue — refunds authorized. — 1. All sales taxes collected by the director of revenue under sections 67.730 to 67.739 on behalf of any county, less one percent for the cost of collection, which shal…
§ 67.739 RSMo Voter approval required for removal or amendment — contracts with other
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67.739. Voter approval required for removal or amendment — contracts with other political subdivisions authorized. — 1. No county imposing a sales tax pursuant to sections 67.730 to 67.739 may repeal or amend such sales tax unless such repeal or amendment is submitted to and appr…
§ 67.745 RSMo Recreation sales tax authorized — ballot language — rate, use of moneys —
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67.745. Recreation sales tax authorized — ballot language — rate, use of moneys — expiration date. — 1. Any county of the third classification without a township form of government and with more than eleven thousand seven hundred fifty but fewer than eleven thousand eight hundred…
§ 67.750 RSMo Definitions
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67.750. Definitions. — As used in sections 67.750 to 67.799 and sections 67.1700 to 67.1769, the following terms mean: (1) "Board", any board, commission, committee or council appointed or designated to carry out the provisions of sections 67.750 to 67.799 and sections 67.1700 to…
§ 67.755 RSMo Subdivision may establish recreational system, restriction — tax levy —
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67.755. Subdivision may establish recreational system, restriction — tax levy — limits — excess property may be sold, exception. — 1. The governing body of any political subdivision may provide, establish, equip, develop, operate, maintain and conduct a system of public recreatio…
§ 67.760 RSMo Joint operation of recreation system
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67.760. Joint operation of recreation system. — Any two or more governing bodies may establish and conduct jointly a system of public recreation and may exercise all the powers authorized by sections 67.750 to 67.780. The respective governing bodies administering programs jointly…
§ 67.765 RSMo Administration by existing agency or by board or commission — organization
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67.765. Administration by existing agency or by board or commission — organization of board. — The governing bodies establishing a system of public recreation may conduct the same through any existing board or body or may establish a separate recreational board or commission, or …
§ 67.770 RSMo Subdivision may accept gifts for recreational purposes
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67.770. Subdivision may accept gifts for recreational purposes. — The governing body of any political subdivision may accept or reject any grant or devise of real estate or any gift or bequest of any other project or any donation to be applied, principal or income, for either tem…
§ 67.775 RSMo Use of facilities of other governmental agencies, when
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67.775. Use of facilities of other governmental agencies, when. — The board, by consent of those in charge, may use the facilities of other municipal or county departments, including those of schools and park boards and districts, if such use does not interfere with the primary p…
§ 67.780 RSMo Effect on other powers of subdivision
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67.780. Effect on other powers of subdivision. — The provisions of sections 67.750 to 67.780 shall not in any way repeal, affect or limit the powers heretofore or hereafter granted to any county, city, township, village or school district, under the provisions of any charter or b…
§ 67.781 RSMo County recreational system — citation of law — definitions
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67.781. County recreational system — citation of law — definitions. — 1. Sections 67.781 to 67.790 may be referred to and cited as the "County Recreational System Act". 2. As used in sections 67.781 to 67.790, the following terms mean: (1) "Authority", any county recreational lak…
§ 67.782 RSMo Recreation sales tax — rate of tax — election procedure — duties of
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67.782. Recreation sales tax — rate of tax — election procedure — duties of director of revenue — refunds authorized — expires, when (Bollinger and Cape Girardeau counties). — 1. Any county of the third class having a population of more than ten thousand and less than fifteen tho…
§ 67.783 RSMo Recreational lake authority — purpose and powers — exemption — immunity
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67.783. Recreational lake authority — purpose and powers — exemption — immunity. — 1. There is hereby created within any county of the third class having a population of more than ten thousand and less than fifteen thousand and any county of the second class having a population o…
§ 67.785 RSMo Lake authority, members — appointment — terms — successors — qualifications
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67.785. Lake authority, members — appointment — terms — successors — qualifications — election. — 1. The authority shall consist of nine members, appointed or elected as follows: (1) Within thirty days after approval by the voters of the sales tax authorized in section 67.782, th…
§ 67.787 RSMo Lake authority — initial meeting — officers — duties — bond, amount —
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67.787. Lake authority — initial meeting — officers — duties — bond, amount — restrictions. — 1. The county commissions shall by joint resolution establish a date and time for the initial meeting of the authority. At the initial meeting and annually thereafter, the authority shal…
§ 67.788 RSMo Lake authority — powers — funds — condemnation — security force — zoning
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67.788. Lake authority — powers — funds — condemnation — security force — zoning. — 1. The authority may: (1) Acquire, own, construct, lease, and maintain recreational projects; (2) Acquire, own, lease, sell or otherwise dispose of interests in and to real property and improvemen…
§ 67.789 RSMo Lake authority — revenue bonds, form, denominations, terms — options —
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67.789. Lake authority — revenue bonds, form, denominations, terms — options — refunds — negotiability — security — not liability of state — not personal liability. — 1. The authority may issue revenue bonds for the acquisition, construction, erection, development, equipment, fur…
§ 67.790 RSMo Lake authority — tax increment financing — approval, by whom
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67.790. Lake authority — tax increment financing — approval, by whom. — 1. The authority shall have the power to adopt tax increment financing within its boundaries in the same manner as provided for a municipality under sections 99.800 to 99.865. 2. If the authority desires to i…
§ 67.792 RSMo Regional recreation district may be created, territory that may be included
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67.792. Regional recreation district may be created, territory that may be included — ineligible areas, exception — powers of district — disincorporation in Clay County, procedure. — 1. A regional recreational district may be created, incorporated and managed as provided in secti…
§ 67.793 RSMo Petition to create a regional recreational district — filed where — content
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67.793. Petition to create a regional recreational district — filed where — content — hearing. — 1. Whenever the creation of a regional recreational district is desired, one hundred or more persons residing in the proposed district may file with the county clerk in which the grea…
§ 67.794 RSMo Hearing on petition — notice by publication, content — costs how paid — two
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67.794. Hearing on petition — notice by publication, content — costs how paid — two petitions filed covering in part same territory, procedure. — 1. Upon the filing of the petition with the county clerk pursuant to section 67.793, the county clerk shall present it to the governin…
§ 67.795 RSMo Submission of question, formation or expansion of a regional recreation
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67.795. Submission of question, formation or expansion of a regional recreation district, when. — If the governing body of the county finds that the petition and notice meets the requirements of sections 67.793 and 67.794, and that the boundaries as defined are reasonable boundar…
§ 67.796 RSMo Ballot form, content
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67.796. Ballot form, content. — Pursuant to sections 67.793 to 67.795, the question shall be submitted to the voters in the proposed district in substantially the following form: (1) For the creation of a new district: (2) For an addition to a district: -------- (L…
§ 67.797 RSMo Board of directors appointed for district or elected in certain districts
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67.797. Board of directors appointed for district or elected in certain districts (Clay County), qualifications — terms — officers — powers and duties — money to be deposited in treasury of county containing largest portion of district. — 1. When a regional recreational district …
§ 67.798 RSMo Bonds — issuance, interest, payments — income tax exemption
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67.798. Bonds — issuance, interest, payments — income tax exemption. — 1. Bonds issued pursuant to sections 67.792 to 67.798 shall be issued pursuant to a resolution adopted by the board of directors of the district which shall set out the estimated cost to the directors of the d…
§ 67.799 RSMo Regional recreational district may levy property or sales tax, purpose —
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67.799. Regional recreational district may levy property or sales tax, purpose — rate of tax — election, ballot form — tax, how collected — qualified voters defined. — 1. A regional recreational district may, by a majority vote of its board of directors, impose an annual property…
§ 67.800 RSMo Notice to nonresident property owners, when
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67.800. Notice to nonresident property owners, when. — Before any political subdivision or special taxing district for public works or public improvements shall be formed, and before any political subdivision or special taxing district excepting school districts may impose any sp…