Missouri Revised Statutes
Chapter 66 - Constitutional Charter Counties, Miscellaneous Provisions
Section 66.350 - Tax to be collected by state division of collection, one percent retained by state — receipts, how distributed, minimum amount provided.

Effective - 28 Aug 1967
66.350. Tax to be collected by state division of collection, one percent retained by state — receipts, how distributed, minimum amount provided. — 1. The county cigarette tax shall be collected by the division of collection of the state department of revenue. The division shall each day retain, from the county tax collected, one percent of the amount collected and deposit that amount in the state general revenue fund to help defray the cost to the state of collecting and distributing this tax.
2. On the first of each month the division shall distribute the balance of the tax collected during the previous month to the county that levied the tax and the cities, towns and villages located within the county in the following manner: To the county which levied the tax, a percentage of the distributable revenue equal to the percentage ratio that the population of the unincorporated areas of that county bears to the total population of the county and to each city, town or village located wholly within the taxing county; a percentage of the distributable revenue equal to the percentage ratio that the population of such city, town or village bears to the total population of the incorporated area of the taxing county and to each city, town or village located partly within the taxing county; a percentage of the distributable revenue equal to the percentage ratio that the population of that part of the city, town or village located within the taxing county bears to the total population of the incorporated area of the taxing county; except that no city, town or village shall annually receive not less than an amount equal to the net revenue derived from its city cigarette tax in the year 1967.
­­--------
(L. 1967 1st Ex. Sess. p. 872 § 2)

<< Previous
Next >>

Structure Missouri Revised Statutes

Missouri Revised Statutes

Title VI - County, Township and Political Subdivision Government

Chapter 66 - Constitutional Charter Counties, Miscellaneous Provisions

Section 66.010 - Violation of county ordinance, where prosecuted — costs and procedures — judges of county municipal courts, appointment, qualifications — divisions — recording of proceedings — certain violations of state traffic laws may be heard.

Section 66.020 - Style of prosecutions — complaints — sufficiency of testimony.

Section 66.030 - Informations by county counselor.

Section 66.040 - Warrants, how directed and executed.

Section 66.050 - Cause heard, when — postponement — bond.

Section 66.060 - Forfeiture of recognizance, when — procedure — record of judgment required, when.

Section 66.070 - Several persons jointly charged — amendment of complaint.

Section 66.080 - Punishment assessed, when — maximum penalty.

Section 66.090 - Prosecuting witness to give security for costs, when.

Section 66.100 - Fines recorded — how paid.

Section 66.110 - Court fees and costs, how collected — disposition.

Section 66.120 - Change of venue — disqualification of judge — procedure.

Section 66.130 - Sheriff to enforce ordinances.

Section 66.140 - Procedure same as in misdemeanor cases.

Section 66.200 - Municipal records transmitted to county agency, when.

Section 66.210 - Failure to comply with section 66.200 — misdemeanor.

Section 66.220 - Highway patrol records, copies to county — access.

Section 66.230 - Forms.

Section 66.240 - Records center outside county — access.

Section 66.265 - Law enforcement service — voter approval, tax levy, amount — ballot form — collection. (Jackson County)

Section 66.300 - County utilities license tax authorized, rate limited (St. Louis County).

Section 66.310 - Revenue, how used.

Section 66.320 - County motor vehicle license tax authority, amount limited — exemption (St. Louis County).

Section 66.330 - Revenue, how used.

Section 66.340 - County cigarette tax authorized, rate limit (St. Louis County).

Section 66.350 - Tax to be collected by state division of collection, one percent retained by state — receipts, how distributed, minimum amount provided.

Section 66.351 - Federal decennial census results to be used for distribution of revenue from cigarette tax, county sales tax and motor vehicle fuel tax, when.

Section 66.360 - City cigarette tax abolished if county cigarette tax levied.

Section 66.370 - Revenue, how used.

Section 66.380 - Tax stamps, how affixed — state director of revenue to promulgate regulations, violation a misdemeanor — rules, promulgation, procedure.

Section 66.390 - Convention and tourism tax authorized (St. Louis County).

Section 66.391 - Delinquent taxes, interest rate authorized.

Section 66.395 - Revenue from convention and tourism tax (St. Louis County) how used.

Section 66.398 - Appropriations from convention and tourism tax, limitation on.

Section 66.400 - Contingent fund for prosecuting attorney established — funds, how expended (Jackson County).

Section 66.405 - Water service line fee — voter approval required — administration (including St. Louis County).

Section 66.411 - Municipal fire departments, vote required to dissolve, eliminate, merge, or terminate (St. Charles County, St. Charles city).

Section 66.500 - Definitions.

Section 66.502 - Sports facility maintenance tax submitted to voters — rate of tax — deposit in sports facility maintenance tax fund, purpose — distribution of revenue — percentage to neighborhood tourist development fund, established, purpose.

Section 66.504 - Voter approval of tax required.

Section 66.506 - Ballot, form.

Section 66.508 - Majority vote required.

Section 66.510 - Gross receipts tax on certain businesses, prohibited, when.

Section 66.512 - Revenue from tax, purposes, how used.

Section 66.514 - Provisions, exemptions and confidentiality of state sales tax to apply — exemption certificates form — collection of tax, deduction allowed for collection — refunds and penalties.

Section 66.516 - Refund or absorption of tax, prohibited.

Section 66.600 - County sales tax authorized, when — form of ballot — rate — use of brackets authorized (St. Louis County).

Section 66.601 - Collection of sales tax may be assigned by director of revenue with consent of county to county — powers and duties of county.

Section 66.620 - County sales tax trust fund created — tax revenue, how distributed — boundary changes, effect.

Section 66.630 - Taxes on motor vehicles, trailers, boats and outboard motors — how collected and distributed (St. Louis County).

Section 66.700 - Certain counties of first classification with required population may adopt alternative form of constitutional charter, procedure, ballot form (Boone, Clay, Greene, Franklin, Jefferson).

Section 66.703 - Commission, appointed by circuit court to frame county constitution, members, qualifications, when.

Section 66.705 - Constitution effective, when — election to be held, when — may be by mail ballot — separate vote may be held on parts or alternative sections — ballot form.

Section 66.707 - Constitution certificates as ratified to be filed where.

Section 66.710 - Amendments to the county constitution, procedure, effective when.

Section 66.711 - Certain counties of the first classification may adopt alternative form of constitutional charter, procedure — constitution effective when.