STATE STATUTES & CODES

MISSOURI STATUTES AND CODES

Chapter 94 Taxation in Other Cities

• 94.010. Assessment of property, how made--equalization--correction of books.
• 94.015. Procedure when county or township assessor acts under contract--levy--representation for county board of equalization.
• 94.020. Power of council to levy taxes and licenses.
• 94.030. Council to make annual levy.
• 94.040. Council may correct illegal levy.
• 94.050. No exemptions from tax.
• 94.060. Maximum rate of tax--how increased--ballots.
• 94.070. Maximum levy for special purposes--alternate rate (Excelsior Springs).
• 94.080. Merchants' tax.
• 94.110. License taxes on certain businesses.
• 94.120. Licenses, how issued.
• 94.130. Clerk to make tax books--charge collector with gross.
• 94.140. Collector to pay over all moneys monthly.
• 94.150. Enforcement of taxes--how suits brought.
• 94.160. City taxes delinquent, when--lien for taxes.
• 94.170. Collector to make delinquent lists--council to approve--collection of delinquent taxes.
• 94.180. Monthly reports of delinquent payments.
• 94.190. Assessment of property--county clerk to deliver abstract--lien for taxes.
• 94.200. Board to provide for levy and collection of taxes--fix penalties.
• 94.210. Board to fix rate of levy.
• 94.220. Board to perfect illegal levy.
• 94.230. Licenses fixed by ordinance--signed by mayor and collector.
• 94.240. Board shall not exempt any person from any tax.
• 94.250. Maximum rate of tax--how increased--extension of period of increase.
• 94.260. Levy for special purposes--maximum amount of levy.
• 94.270. Power to license, tax and regulate certain businesses and occupations--prohibition on local license fees in excess of certain amounts in certain cities (Edmundson, Woodson Terrace)--license fe
• 94.290. City clerk to make tax books--charge collector.
• 94.300. Taxes delinquent January first.
• 94.310. How payment of taxes enforced--suits, how brought.
• 94.320. Collector to make delinquent lists--board to approve--collection of delinquent taxes.
• 94.330. Collector to report monthly to board.
• 94.340. Maximum rate of tax--how increased--extension of period of increase.
• 94.350. Additional levy for special purposes--amount authorized.
• 94.360. May collect license tax on certain businesses.
• 94.370. Personal tax, how collected.
• 94.380. Remedy cumulative.
• 94.390. Powers, rights and remedies for collection of delinquent taxes--suits, how brought.
• 94.400. Maximum rate of tax--how increased--extension of period of increase--continuation of levy.
• 94.410. Vehicle license tax--funds to maintain streets (cities of 4,000 to 30,000).
• 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 p
• 94.500. Short title and definitions.
• 94.510. Imposition of tax, election--rate--collection.
• 94.540. Applicable provisions.
• 94.550. Deposit of receipts of tax--state to retain percentage--distribution by director of revenue--refunds authorized--effect of abolition of tax.
• 94.575. Definitions.
• 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
• 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.
• 94.579. Sales tax authorized--ballot language--use of moneys--repeal of tax, ballot language--special trust fund.
• 94.580. (Repealed L. 2007 S.B. 613 Revision § A)
• 94.600. Definitions.
• 94.605. Tax, how imposed--rate of tax--boundary change, procedure--effective date for tax or its abolition--city or county clerk's duties.
• 94.620. Applicable provisions.
• 94.625. Deposit of collections--transportation sales tax fund.
• 94.630. Funds, how distributed--adjustments, how made--tax abolished, notice of--two percent, retention of, when.
• 94.645. Transportation trust fund created, limitation on use of funds, audit required--sheltered workshop, transportation, percentage authorized for St. Louis City and County.
• 94.650. No bar to use of other city revenues for public mass transportation purposes.
• 94.655. Procedure for cities to adopt transportation sales tax.
• 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.
• 94.700. Definitions.
• 94.705. Tax, how imposed--ballot form--rate of tax--boundary changes, procedure--retirement of bonds necessary to terminate tax, when.
• 94.720. Applicable provisions.
• 94.725. Deposit of collection--city transportation sales tax trust fund.
• 94.730. Funds, how distributed--adjustments, how made--tax abolished, notice procedure--two percent retention, when.
• 94.745. City transportation trust fund created--special trust fund created to retire bonds--limitation on use of funds--audit required.
• 94.750. No bar to use of other city revenues for public mass transportation.
• 94.755. Voter approval not required--recodification of existing law.
• 94.800. Tax established (Branson).
• 94.802. Hotel and motel charges and price charged for private tourist attractions, tax on, maximum rate, definitions (Branson).
• 94.805. Restaurant and intoxicating liquor charges, tax on, maximum rate (Branson).
• 94.812. Retailers liable for tax, collection and return of taxes (Branson).
• 94.815. Tourism tax trust fund, established--distribution--infrastructure account, established--debt retirement account, established--tourism promotion account, established (Branson).
• 94.817. Ballot for submission, all taxes (Branson).
• 94.820. Bonds, retirement of--procedures (Branson).
• 94.822. Effective date of taxes (Branson).
• 94.825. Tax may not terminate prior to retirement of bonds (Branson).
• 94.830. Hotel and motel tax, authorized--ballot--collection of tax--penalties may be collected (Rolla).
• 94.831. Tourism tax on transient guests in hotels and motels (Salem).
• 94.834. Tourism tax on transient guests in hotels and motels (Marshall, Sweet Springs, and Concordia).
• 94.836. Tourism tax on transient guests in hotels and motels (Marston, Matthews, Steele)--procedure, ballot, use of revenues--repeal of tax.
• 94.837. Transient guest tax (Canton, LaGrange, Edina, special charter cities).
• 94.838. Transient guest tax and tax on retail sales of food (Lamar Heights).
• 94.850. Sales tax may be proposed by governing body, submission to voters--ballot form.
• 94.852. Boundary changes, procedure, city clerk's duties--tax effect on detached and added territory.
• 94.855. Collection, definitions and procedure applicable to sales tax.
• 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
• 94.870. Tourism tax on transient guests, definitions--authority to impose tax, rate--exception.
• 94.873. Retailers and persons liable for payment of taxes and returns.
• 94.875. Tourism tax trust fund established, purpose--taxes to be deposited in fund--distribution--election required to impose tax.
• 94.877. Ballot form for submission of tax--tax to become effective, when.
• 94.879. Options on how tax shall be collected, internal collection by political subdivision's officer or director of revenue.
• 94.881. Penalty for delinquent taxes, amount--taxes delinquent, when.
• 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, distrib
• 94.900. Sales tax authorized (Excelsior Springs, Harrisonville)--proceeds to be used for public safety purposes--ballot language--collection of tax, procedure.
• 94.902. Sales tax authorized for certain cities (Gladstone, Raytown)--ballot, effective date--administration and collection--refunds, use of funds upon establishment of tax--repeal.
• 94.950. Historical locations and museums, sales tax authorized for promotion of tourism--ballot language--revenue, use of--repeal of tax, ballot language (city of Joplin).
• 94.1000. Medically indigent sales tax authorized for St. Louis--ballot contents--director of revenue duties--rate of tax--medical indigence sales tax fund.
• 94.1008. Economic development sales tax authorized for Kirksville, ballot language, expiration date, collection, rate, creation of fund.
• 94.1010. Economic development sales tax, certain cities (Jefferson City)--economic development defined--ballot language--election procedure--collection procedure--rate of tax--local economic developme
• 94.1012. Economic development sales tax (Poplar Bluff)--ballot language--rate of tax--revenue from tax deposited in the local economic development sales tax fund.

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