Effective - 28 Aug 1993
66.630. Taxes on motor vehicles, trailers, boats and outboard motors — how collected and distributed (St. Louis County). — 1. County sales taxes imposed pursuant to sections 66.600 to 66.630 on the purchase and sale of motor vehicles, trailers, boats, and outboard motors shall not be collected and remitted by the seller, but shall be collected by the director of revenue at the time application is made for a certificate of title, if the address of the applicant is within a county imposing a county sales tax. The amounts so collected, less the one percent collection cost, shall be deposited in the county sales tax trust fund to be distributed in accordance with section 66.620 until March 31, 1988. Beginning April 1, 1988, seventy-five percent of the distributable sales tax revenue shall be distributed in accordance with section 66.620. The remaining twenty-five percent of the distributable sales tax revenue shall be held in an interest-bearing account and, less annual costs of distribution, shall be distributed monthly to each city, town or village and the county based upon the number of transactions occurring within each city, town or village and the unincorporated area of the county during the preceding month as reported to the department of revenue in the monthly dealer sales report subject, however, to the redistribution formula defined in section 66.620 and, except that any city, town or village and the county contained in group B as defined in section 66.620 shall have distributed to it by the director of revenue its share of the remaining twenty-five percent as calculated herein in accordance with section 66.620. The cost incurred by the department of revenue for distribution shall be paid by each city, town or village in proportion to the number of transactions occurring within its boundaries and shall be deducted annually from such distributable revenue. In the event that an alternative distribution system is adopted pursuant to section 67.581, all of the moneys collected under this section shall be distributed in accordance with that formula. The purchase or sale of motor vehicles, trailers, boats, and outboard motors shall be deemed to be consummated at the address of the applicant.
2. As used in this section, the term "boat" shall only include motorboats and vessels as the terms "motorboat" and "vessel" are defined in section 306.010.
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(L. 1977 S.B. 234 § 6, A.L. 1985 H.B. 280, et al., A.L. 1987 H.B. 210, A.L. 1991 H.B. 29, A.L. 1993 H.B. 618)
Structure Missouri Revised Statutes
Title VI - County, Township and Political Subdivision Government
Chapter 66 - Constitutional Charter Counties, Miscellaneous Provisions
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 66.240 - Records center outside county — access.
Section 66.300 - County utilities license tax authorized, rate limited (St. Louis County).
Section 66.310 - Revenue, how used.
Section 66.330 - Revenue, how used.
Section 66.340 - County cigarette tax authorized, rate limit (St. Louis County).
Section 66.360 - City cigarette tax abolished if county cigarette tax levied.
Section 66.370 - Revenue, how used.
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 66.504 - 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 66.516 - Refund or absorption of tax, prohibited.
Section 66.707 - Constitution certificates as ratified to be filed where.
Section 66.710 - Amendments to the county constitution, procedure, effective when.