94.605. Tax, how imposed--rate of tax--boundary change, procedure--effective date for tax or its abolition--city or county clerk's duties.

MISSOURI STATUTES AND CODES

94.605. Tax, how imposed--rate of tax--boundary change, procedure--effective date for tax or its abolition--city or county clerk's duties.

Tax, how imposed--rate of tax--boundary change, procedure--effectivedate for tax or its abolition--city or county clerk's duties.

94.605. 1. Any city as defined in section 94.600 may by a majorityvote of its governing body impose a sales tax for transportation purposesenumerated in sections 94.600 to 94.655.

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 under the provisions of sections 144.010 to 144.525,RSMo.

3. With respect to any tax increment financing plan originallyapproved by ordinance of the city council after March 31, 2009, in any homerule city with more than four hundred thousand inhabitants and located inmore than one county, any three-eighths of one cent sales tax imposed undersections 94.600 to 94.655 shall not be considered economic activity taxesas such term is defined under sections 99.805 and 99.918, RSMo, and taxrevenues derived from such taxes shall not be subject to allocation underthe provisions of subsection 3 of section 99.845, RSMo, or subsection 4 ofsection 99.957, RSMo. Any one-eighth of one cent sales tax imposed in suchcity under sections 94.600 to 94.655 for constructing and operating alight-rail transit system shall not be considered economic activity taxesas such term is defined under sections 99.805 and 99.918, RSMo, and taxrevenues derived from such tax shall not be subject to allocation under theprovisions of subsection 3 of section 99.845, RSMo, or subsection 4 ofsection 99.957, RSMo.

4. If the boundaries of a city in which such sales tax has beenimposed shall thereafter be changed or altered, the city or county clerkshall forward to the director of revenue by United States registered mailor certified 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 94.600 to 94.655 shall beeffective in the added territory or abolished in the detached territory onthe effective date of the change of the city boundary.