Missouri Revised Statutes
Chapter 139 - Payment and Collection of Current Taxes
Section 139.055 - Tax paid by credit card or electronic transfer — fee.

Effective - 28 Aug 2007, 2 histories
139.055. Tax paid by credit card or electronic transfer — fee. — Any county or public water supply district may accept payment by credit card or electronic transfers of funds for any tax, fee, or license payable to the county or district. A county collector or district shall not be required to accept payment by credit card if the credit card bank, processor, or issuer would charge the county or district a fee for such payment. However, a county or district may accept payment by credit card and charge the person making such payment by credit card a fee equal to the fee charged the county or district by the credit card bank, processor, issuer for such payment. A county or district may accept payment by electronic transfer of funds in payment of any tax, fee, or license and charge the person making such payment a fee equal to the fee charged the county or district by the bank, processor, or issuer of such electronic payment.
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(L. 1998 H.B. 1734 § 1, A.L. 2005 H.B. 58 merged with S.B. 210, A.L. 2007 S.B. 22)

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Structure Missouri Revised Statutes

Missouri Revised Statutes

Title X - Taxation and Revenue

Chapter 139 - Payment and Collection of Current Taxes

Section 139.031 - Payment of current taxes under protest — action, when commenced, how tried — refunds, how made, may be used as credit for next year's taxes — interest, when allowed — collector to invest protested taxes, disbursal to taxing authorit...

Section 139.040 - Acceptable medium of exchange in payment of taxes.

Section 139.050 - Taxes payable in installments — exemption for property taxes paid by financial institutions.

Section 139.052 - Taxes payable in installments may be adopted by ordinance in any county — delinquency, interest rate — payment not to affect right of taxpayer to protest — exemption for property taxes paid by financial institutions.

Section 139.053 - Property taxes, how paid — estimates — interest — refunds — exemption for property taxes paid by financial institutions.

Section 139.055 - Tax paid by credit card or electronic transfer — fee.

Section 139.060 - Nonresidents to be furnished statement.

Section 139.070 - Mortgagee or other lienholders — payment of taxes.

Section 139.080 - Payment of taxes on part of land — duty of collector — notice and protest.

Section 139.090 - Receipt for payment — duplicates — payment on parts of tracts and undivided interests.

Section 139.100 - Collection of penalty for delinquent taxes — payment agreement (St. Louis County) — settlement — penalty for violation — payment of taxes by mail deemed paid, when.

Section 139.110 - Attachment of tax lien to insurance — waive lien — claims.

Section 139.120 - Seizure and sale of personal property — duty of sheriff.

Section 139.130 - Cost of levy to be taxed — collector may levy, when — fees.

Section 139.140 - Delivery of personal delinquent list to successor.

Section 139.150 - Duplicate receipts — exceptions.

Section 139.160 - Return of delinquent lists — settlement — inspection of lists by commission.

Section 139.170 - Special term of commission for settlement, when.

Section 139.180 - No additional delinquent lists.

Section 139.190 - Examination by commission — settlement on record — report to director.

Section 139.200 - Collector may be attached, when.

Section 139.210 - Monthly statements and payments.

Section 139.220 - Payment into county treasury — duplicate receipts.

Section 139.230 - Remittance to director of revenue — receipt — penalty for failure.

Section 139.235 - Passing bad checks in payment of taxes, penalty — cashier's checks, certified checks, or money orders required, when.

Section 139.240 - Disposition of moneys — St. Louis.

Section 139.250 - Failure to make payment — forfeiture — proceedings against defaulting collector.

Section 139.270 - Refusal to pay — forfeiture — distress warrant.

Section 139.280 - Penalty for erroneously reporting lands delinquent.

Section 139.290 - Illegal levy — refund.

Section 139.300 - Individual liability of officers — failure to perform duty, penalty.

Section 139.320 - Taxes — collection and payment into county treasury (township organization counties).

Section 139.330 - What authorization by warrant.

Section 139.340 - Notification by clerk to treasurer — completion of books.

Section 139.350 - Collection of taxes — procedure.

Section 139.360 - Levy and sale of goods under distraint.

Section 139.370 - Sale under distraint — procedure.

Section 139.380 - Sale under distraint — surplus.

Section 139.390 - Removal from township — levy and collection of taxes.

Section 139.400 - Abatement on tax list — procedure.

Section 139.410 - Surplus tax money, how held.

Section 139.420 - Collector-treasurer — final settlement of accounts.

Section 139.430 - Collector-treasurer — monthly statements — disposition of collected moneys.

Section 139.440 - Collector-treasurer — default, penalties — certified copy of statement.

Section 139.450 - Collector-treasurer — statements.

Section 139.460 - Collector-treasurer — school taxes, collection — apportioned and kept — school districts.

Section 139.600 - Exemption of merchants' and manufacturers' tangible personal property, lost revenues defined — replacement tax revenues, distribution of.