94.879. Options on how tax shall be collected, internal collection by political subdivision's officer or director of revenue. - Missouri Statutes

Options on how tax shall be collected, internal collection bypolitical subdivision's officer or director of revenue.

94.879. On and after the effective date of any taxauthorized under the provisions of section 94.870, the politicalsubdivision which levied the tax may adopt one of the twofollowing provisions for the collection and administration of thetax:

(1) The political subdivision which levied the tax mayadopt rules and regulations for the internal collection of suchtax by the officers usually responsible for collection andadministration of taxes; or

(2) The political subdivision may enter into an agreementwith the director of revenue of the state of Missouri for thepurpose of collecting the tax authorized in section 94.870. Inthe event any political subdivision enters into an agreement withthe director of revenue of the state of Missouri for thecollection of the tax authorized in section 94.870, the directorof revenue shall perform all functions incident to theadministration, collection, enforcement and operation of suchtax, and the director of revenue shall collect the additional taxauthorized under the provisions of section 94.870. The tax authorized under the provisions of section 94.870 shallbe collected and reported upon such forms and under suchadministrative rules and regulations as may be prescribed by thedirector of revenue, and the director of revenue shall retain notless than one percent nor more than three percent for cost ofcollection.

(L. 1994 S.B. 749)