94.510. Imposition of tax, election--rate--collection.

MISSOURI STATUTES AND CODES

94.510. Imposition of tax, election--rate--collection.

Imposition of tax, election--rate--collection.

94.510. 1. Any city may, by a majority vote of its council or governingbody, impose a city sales tax for the benefit of such city in accordance withthe provisions of sections 94.500 to 94.550; provided, however, that noordinance enacted pursuant to the authority granted by the provisions ofsections 94.500 to 94.550 shall be effective unless the legislative body ofthe city submits to the voters of the city, at a public election, a proposalto authorize the legislative body of the city to impose a tax under theprovisions of sections 94.500 to 94.550.

The ballot of submission shall be in substantially the following form:

Shall the city of ..................... (insert name of city) impose acity sales tax of ........................ (insert rate of percent) percent?

â ã YES â ã NO If a majority of the votes cast on the proposal by the qualified votersvoting thereon are in favor of the proposal, then the ordinance and anyamendments thereto shall be in effect. If a majority of the votes cast by thequalified voters voting are opposed to the proposal, then the legislative bodyof the city shall have no power to impose the tax herein authorized unless anduntil the legislative body of the city shall again have submitted anotherproposal to authorize the legislative body of the city to impose the tax underthe provisions of sections 94.500 to 94.550, and such proposal is approved bya majority of the qualified voters voting thereon.

2. The sales tax may be imposed at a rate of one-half of one percent,seven-eighths of one percent or one percent on the receipts from the sale atretail of all tangible personal property or taxable services at retail withinany city adopting such tax, if such property and services are subject totaxation by the state of Missouri under the provisions of sections 144.010 to144.525, RSMo; except that, each city not within a county may impose such taxat a rate not to exceed one and three-eighths percent.

3. If any city in which a city tax has been imposed in the mannerprovided for in sections 94.500 to 94.550 shall thereafter change or alter itsboundaries, the city clerk of the city shall forward to the director ofrevenue by United States registered mail or certified mail a certified copy ofthe ordinance adding or detaching territory from the city. The ordinanceshall reflect the effective date thereof, and shall be accompanied by a map ofthe city clearly showing the territory added thereto or detached therefrom.Upon receipt of the ordinance and map, the tax imposed by the act shall beeffective in the added territory or abolished in the detached territory on theeffective date of the change of the city boundary.