94.850. Any city, town or village located within a county of the firstclassification having a charter form of government and having a population ofnine hundred thousand or more inhabitants may by a vote of its governing bodyimpose a sales tax in the amount of one-eighth of one percent or one-fourth ofone percent on the receipts from the sale at retail of all tangible personalproperty or taxable services at retail within the city, town or village, butno such ordinance shall become effective unless the council or other governingbody submits to the voters of the city, town or village at a city or stategeneral, primary, or special election, a proposal to authorize the council orother governing body of the city, town or village to impose such a sales tax.The ballot of submission shall contain, but is not limited to, the followinglanguage:
Shall the city of ........................ (city's name) impose a salestax of ............ (insert amount)?
â ã YES â ã NO If you are in favor of the question, place an "X" in the box opposite "YES".If you are opposed to the question, place an "X" in the box opposite "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 thereon are opposed to the proposal, then the councilor other governing body of the city, town or village shall have no power toimpose the tax authorized in this section unless and until the council orother governing body submits another proposal to authorize the council orother governing body to impose the tax and such proposal is approved by amajority of the qualified voters voting thereon.
(L. 1993 H.B. 618 § 2 subsec. 1)CROSS REFERENCE:
Municipalities in St. Louis County, additional sales tax for capital improvement purposes, RSMo 94.890