92.402. Tax, how imposed--rate of tax--boundary changes, procedure, effect of. - Missouri Statutes

Tax, how imposed--rate of tax--boundary changes, procedure, effectof.

92.402. 1. Any city may, by a majority vote of its council orgoverning body, impose a sales tax for the benefit of the public masstransportation system operating within such city as provided in sections92.400 to 92.421.

2. The sales tax may be imposed at a rate not to exceed one-half ofone percent on the receipts from the sale at retail of all tangiblepersonal property or taxable services at retail within any city adoptingsuch tax, if such property and services are subject to taxation by thestate of Missouri pursuant to the provisions of sections 144.010 to144.525, RSMo. Seven and one-half percent of the sales tax shall bedistributed to the interstate transportation authority pursuant to theprovisions of section 92.421. The remainder of the tax in excess of suchseven and one-half percent shall expire on December 31, 2015, on which datethe authority shall be in full compliance with handicapped accessibilitypursuant to the terms of the Americans with Disabilities Act.

3. Within ten days after the adoption of any ordinance imposing sucha sales tax, the city clerk shall forward to the director of revenue byUnited States registered mail or certified mail a certified copy of theordinance of the council or governing body. The ordinance shall reflectthe effective date thereof and shall be accompanied by a map of the cityclearly showing the boundaries thereof.

4. If the boundaries of a city in which such sales tax has beenimposed shall thereafter be changed or altered, the city clerk shallforward to the director of revenue by United States registered mail orcertified mail a certified copy of the ordinance adding or detachingterritory from the city. The ordinance shall reflect the effective datethereof, and shall be accompanied by a map of the city clearly showing theterritory added thereto or detached therefrom. Upon receipt of theordinance and map, the tax imposed by sections 92.400 to 92.421 shall beeffective in the added territory or abolished in the detached territory onthe effective date of the change of the city boundary.

(L. 1971 S.B. 147 § 2, A.L. 1989 H.B. 473, A.L. 1991 H.B. 29 merged with S.B. 119, A.L. 1993 S.B. 376, A.L. 1995 S.B. 72, A.L. 1997 S.B. 212, A.L. 1999 H.B. 346, A.L. 2001 H.B. 321, A.L. 2003 H.B. 122 & 80, A.L. 2005 H.B. 114)