301.340. Municipal licenses--fees--carrier occupation taxes--election for increase in levy. - Missouri Statutes

Municipal licenses--fees--carrier occupation taxes--election forincrease in levy.

301.340. 1. Municipalities, by ordinance, may levy andcollect license taxes from the owners of and dealers in motorvehicles, residing in such municipalities, and may require thedisplay of license plates or stickers. Municipal license taxes,including the cost of plates, stickers and notarial fees shallnot exceed the amounts in effect on September 28, 1985, or theamounts approved by the voters of the municipality on or afterSeptember 28, 1985, whichever is greater.

2. Upon approval of the voters of any city, the amount ofthe motor vehicle license tax imposed by such city shall be:

(1) Uniform for all motor vehicles; or

(2) At three different rates for passenger cars, trucks,and motorcycles; or

(3) At rates which are based on the horsepower of motorvehicles other than commercial motor vehicles and the tonnage ofcommercial motor vehicles.

3. Other provisions of the law to the contrarynotwithstanding, any motor vehicle license tax imposed by anycity may, by ordinance recommended by the license collector ofsuch city, be included as a charge on bills issued for personalproperty taxes and may be collected, with and in the same paymentas personal property taxes, by the collector of revenue. Thecollector of revenue may collect delinquent receipts of suchmotor vehicle license taxes, and penalties thereon, in the samemanner and form as provided by law for the collection ofdelinquent ad valorem property taxes.

4. No municipal license tax shall be collected from aresident of any municipality for motor vehicles used exclusivelyoutside of such municipality, and that fact may be shown by anaffidavit of the motor vehicle owner for the purpose of securinga state registration certificate without producing a receipt formunicipal license taxes. When the owner of any motor vehicle ortrailer, or chauffeur, or registered operator shall have compliedwith the requirements of this section, he shall not be requiredto pay any license tax or fee to any municipality, or to submitto any other requirement, except as authorized by this section,in any municipality of this state.

5. Municipalities may impose occupation taxes on thebusiness of transporting passengers, freight and merchandise forhire carried on within their limits, and may measure such taxesby the number of motor vehicles engaged in such transportation.

6. At no time shall any municipality propose a percentageincrease in the municipal license tax on commercial motorvehicles higher than that of other motor vehicles.

7. In lieu of the license tax prescribed pursuant to thissection, the governing body of any city in which the voters ofthe city have approved such a license tax may submit to thequalified voters of the city a proposal to either increase thecity property tax levy imposed pursuant to sections 94.010 to94.330, RSMo, or increase the city sales tax levied pursuant tosections 94.510 to 94.550, RSMo, by an amount to generateapproximately the same amount of revenue as the license taxprescribed by this section generates. No such proposal shallbecome effective unless and until the majority of the qualifiedvoters in the city approve such proposal at a citywide electionheld for such purpose. Any proposal approved by the voters shallcause the property or sales tax to increase by the approvedamount and shall cause the motor vehicle license tax imposedpursuant to this section to be eliminated in that city.

(RSMo 1939 § 8369, A.L. 1943 p. 663, A.L. 1945 p. 1194; RSMo 1939 § 8395, A.L. 1943 p. 659; A. 1949 S.B. 1110, A.L. 1955 p. 617, A.L. 1957 p. 628, A.L. 1985 S.B. 188, A.L. 1993 S.B. 376)

(1954) Ordinance making license tax collectible from an "operator or person having control of" an automobile is not authorized by statute and is invalid insofar as it is broader than this section. City of Fredericktown v. Hunter (A.), 273 S.W.2d 732.

(1961) Where evidence in prosecution for violation of city ordinance for failure to have city license did not show that defendant owned the motor vehicle, it was insufficient to sustain conviction. City of Frankford v. Davis (A.), 348 S.W.2d 553.