Effective - 28 Aug 2021, 4 histories
67.1545. Sales and use tax authorized in certain districts — procedure to adopt, ballot language, imposition and collection by retailers — penalties for violations — deposit into trust fund, use — repeal procedure — display of rate by retailer. — 1. Any district formed as a political subdivision may impose by resolution a district sales and use tax on all retail sales made in such district which are subject to taxation pursuant to sections 144.010 to 144.525, except sales of motor vehicles, trailers, boats or outboard motors and sales to or by public utilities and providers of communications, cable, or video services. Any sales and use tax imposed pursuant to this section may be imposed in increments of one-eighth of one percent, up to a maximum of one percent. Such district sales and use tax may be imposed for any district purpose designated by the district in its ballot of submission to its qualified voters; except that, no resolution adopted pursuant to this section shall become effective unless the board of directors of the district submits to the qualified voters of the district, by mail-in ballot, a proposal to authorize a sales and use tax pursuant to this section. If a majority of the votes cast by the qualified voters on the proposed sales tax are in favor of the sales tax, then the resolution is adopted. If a majority of the votes cast by the qualified voters are opposed to the sales tax, then the resolution is void.
2. The ballot shall be substantially in the following form:
3. Within ten days after the qualified voters have approved the imposition of the sales and use tax, the district shall, in accordance with section 32.087, notify the director of the department of revenue. The sales and use tax authorized by this section shall become effective on the first day of the second calendar quarter after the director of the department of revenue receives notice of the adoption of such tax.
4. The director of the department of revenue shall collect any tax adopted pursuant to this section pursuant to section 32.087.
5. In each district in which a sales and use tax is imposed pursuant to this section, every retailer shall add such additional tax imposed by the district to such retailer's sale price, and when so added such tax shall constitute a part of the purchase price, shall be a debt of the purchaser to the retailer until paid and shall be recoverable at law in the same manner as the purchase price.
6. In order to allow retailers to collect and report the sales and use tax authorized by this section as well as all other sales and use taxes required by law in the simplest and most efficient manner possible, a district may establish appropriate brackets to be used in the district imposing a tax pursuant to this section in lieu of the brackets provided in section 144.285.
7. The penalties provided in sections 144.010 to 144.525 shall apply to violations of this section.
8. All revenue received by the district from a sales and use tax imposed pursuant to this section which is designated for a specific purpose shall be deposited into a special trust fund and expended solely for such purpose. Upon the expiration of any sales and use tax adopted pursuant to this section, all funds remaining in the special trust fund shall continue to be used solely for the specific purpose designated in the resolution adopted by the qualified voters. Any funds in such special trust fund which are not needed for current expenditures may be invested by the board of directors pursuant to applicable laws relating to the investment of other district funds.
9. A district may repeal by resolution any sales and use tax imposed pursuant to this section before the expiration date of such sales and use tax unless the repeal of such sales and use tax will impair the district's ability to repay any liabilities the district has incurred, moneys the district has borrowed or obligation the district has issued to finance any improvements or services rendered for the district.
10. Notwithstanding the provisions of chapter 115, an election for a district sales and use tax under this section shall be conducted in accordance with the provisions of this section.
11. In each district in which a sales tax is imposed under this section, every retailer shall prominently display the rate of the sales tax imposed or increased at the cash register area.
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(L. 2000 H.B. 1238, A.L. 2004 S.B. 1155, A.L. 2006 S.B. 1056, A.L. 2007 S.B. 22, A.L. 2008 H.B. 2058 merged with S.B. 718, A.L. 2021 S.B. 153 & 97)
Structure Missouri Revised Statutes
Title VI - County, Township and Political Subdivision Government
Chapter 67 - Political Subdivisions, Miscellaneous Powers
Section 67.020 - Budget officer, designation, duties — submission of budget.
Section 67.040 - Increase of expenditure over budgeted amount to be made only on formal resolution.
Section 67.048 - Annual report required, when.
Section 67.050 - Transfer of funds from one agency to another.
Section 67.060 - Orders increasing total budget kept on file three years — attestation.
Section 67.070 - Budget for preceding year to govern, when.
Section 67.080 - Expenditures prohibited unless authorized under this chapter.
Section 67.085 - Investment of certain public funds, conditions.
Section 67.100 - Applicability of law.
Section 67.136 - Municipal courts, utilization of collection agencies permitted, when.
Section 67.138 - Liability of political subdivisions for certain frivolous actions.
Section 67.140 - Ownership of domestic animals, no laws or regulations to prohibit.
Section 67.210 - Political subdivisions may provide health insurance benefits when, to whom.
Section 67.212 - Failure of board members to attend meetings, commission's power to replace.
Section 67.250 - Cities and counties may grant funds to fire protection and library districts, when.
Section 67.303 - Economic growth, promotion and development in county — powers of county commission.
Section 67.304 - Charitable contributions, organizations may solicit in roadway, when, procedure.
Section 67.305 - Counties or cities not to arrest or punish for public intoxication.
Section 67.306 - Admission tickets, sale or resale of, no restrictions on price or fees, exceptions.
Section 67.316 - Public food service establishments, pets permitted, when.
Section 67.340 - Assistance to political subdivisions encouraged.
Section 67.350 - Use of state data processing equipment by political subdivisions.
Section 67.360 - Political subdivisions, use of state procurement service authorized.
Section 67.370 - State agencies may contract with political subdivisions.
Section 67.380 - Charges limited to cost of service.
Section 67.390 - Contracts to be filed with secretary of state.
Section 67.400 - Ordinance may require vacation, demolition or repair of structures, when.
Section 67.410 - Provisions required in ordinance.
Section 67.420 - Ordinance may provide penalties for noncompliance or delay.
Section 67.430 - Appeal must be authorized.
Section 67.440 - Emergency powers may be authorized.
Section 67.450 - Liability of subdivision for wrongful action.
Section 67.453 - Citation of law — definitions.
Section 67.455 - Neighborhood improvements — bonds, special assessments.
Section 67.459 - Apportionment of improvement costs — governing body to establish classifications.
Section 67.461 - Assessments, plans, specifications — public filing — duties of clerk — notice.
Section 67.465 - Period of limitation, lawsuits.
Section 67.467 - Supplemental assessments authorized, when — reassessments.
Section 67.469 - Assessment treated as tax lien, payable upon foreclosure.
Section 67.471 - Temporary notes, general obligation bonds.
Section 67.475 - Maximum bond indebtedness — advisory committee in certain cities.
Section 67.500 - Short title — definitions.
Section 67.506 - Computation of county sales tax levy.
Section 67.540 - Repeal or amendment of sales tax — procedure.
Section 67.545 - Law not applicable to certain cities and counties.
Section 67.571 - Museums and festivals, sales tax authorized (Buchanan County).
Section 67.572 - Repeal of sales tax, procedure.
Section 67.573 - Sales tax to be an additional tax to taxes in chapter 144 — computation of tax.
Section 67.574 - Director of revenue to be responsible for administration and operation of the tax.
Section 67.576 - Collection of the tax requirements — applicable penalties.
Section 67.577 - Delinquency in payment, limitation for bringing suit.
Section 67.607 - Powers of commission.
Section 67.611 - Decisions by majority, exceptions.
Section 67.614 - Penalties may be imposed by ordinances for injuries to commission's property.
Section 67.621 - Revenues, distribution.
Section 67.623 - Collection and administration of tax, options.
Section 67.631 - Penalties may be imposed by ordinances for injuries — district's property.
Section 67.643 - Law not to impair existing rights of political subdivisions.
Section 67.645 - Report to general assembly, when — biennial audit, required.
Section 67.650 - Regional convention and sports complex authority established.
Section 67.654 - Investment in bond issues, by whom, authority.
Section 67.655 - Tax exemption for property and income of authority.
Section 67.661 - Authorities' duties — annual report due when — no public revenue authorized.
Section 67.662 - Limitations on applicability
Section 67.663 - Tourism taxes, collection, distribution and administration.
Section 67.664 - Limitations on imposition of tourism taxes.
Section 67.667 - Adoption of tourism tax, procedure — ballot form.
Section 67.673 - Repeal of tax, procedure, ballot form — effective when.
Section 67.676 - Collection of tourism tax, duties of county collector or director of revenue, when.
Section 67.681 - Delinquencies — limitation for bringing suit — prosecutor may bring action.
Section 67.683 - Tourism board, appointment — qualifications — term — duties — staff authorized.
Section 67.701 - Submission of ballot — limitations on use of revenue (St. Louis County).
Section 67.712 - Deposit — distribution to county, when — refunds authorized — tax repealed, effect.
Section 67.721 - Repeal or amendment of sales tax, procedure.
Section 67.724 - Definition of county.
Section 67.730 - Capital improvements sales tax — bonds — election procedure — ballot form.
Section 67.732 - Imposition of tax, when — interest and sinking fund, limitations on use.
Section 67.733 - Bonds, refunding.
Section 67.737 - Applicable provisions, administration.
Section 67.760 - Joint operation of recreation system.
Section 67.770 - Subdivision may accept gifts for recreational purposes.
Section 67.775 - Use of facilities of other governmental agencies, when.
Section 67.780 - Effect on other powers of subdivision.
Section 67.781 - County recreational system — citation of law — definitions.
Section 67.783 - Recreational lake authority — purpose and powers — exemption — immunity.
Section 67.787 - Lake authority — initial meeting — officers — duties — bond, amount — restrictions.
Section 67.788 - Lake authority — powers — funds — condemnation — security force — zoning.
Section 67.790 - Lake authority — tax increment financing — approval, by whom.
Section 67.796 - Ballot form, content.
Section 67.798 - Bonds — issuance, interest, payments — income tax exemption.
Section 67.800 - Notice to nonresident property owners, when.
Section 67.810 - Owner to file affidavit of request, contents, fee.
Section 67.820 - Notice, how sent, by whom.
Section 67.830 - Receipt of notice, owner to refile affidavit.
Section 67.840 - Request for notice expires, when, renewed, how.
Section 67.850 - Failure of notice, effect of.
Section 67.860 - Nonresident property owner defined.
Section 67.870 - Policy statement.
Section 67.880 - Who may acquire land and for what purpose.
Section 67.885 - Plan for conservation, hearing and reports required before condemnation authorized.
Section 67.895 - Tax assessments, how affected.
Section 67.905 - Authorization to accept funds or grants.
Section 67.955 - Procedure for dissolution — bonded indebtedness, effect of.
Section 67.974 - Powers of commission.
Section 67.978 - Bonds issues, authorization — forms — sales — rate of interest.
Section 67.981 - Notes authorized — sales — interest rate — to mature when.
Section 67.983 - Issuance of renewal notes and refunding bonds — sales.
Section 67.995 - Fund abolished, moneys transferred to general revenue — audit of fund, when.
Section 67.1012 - Collection of tax, options, penalty for delinquency, when (Pettis County).
Section 67.1016 - County transient guest taxes — procedures.
Section 67.1020 - Disaster relief services, nongovernmental agencies exempt from tax, when.
Section 67.1062 - Definitions.
Section 67.1064 - Recorder of deeds to file report — pay over funds to county treasurer for deposit.
Section 67.1065 - Administrative body to be appointed, duties, expenses, limitation.
Section 67.1067 - Agencies applying for funds, information required.
Section 67.1069 - Requirements for agencies to be eligible for funds.
Section 67.1070 - Eligible agencies.
Section 67.1071 - Report to be made by agencies receiving funds, content — program.
Section 67.1155 - Powers and duties of commissioners.
Section 67.1175 - Advisory board, established, members — duties, powers.
Section 67.1180 - Dissolution of district, procedures — trustee, appointment, duties.
Section 67.1181 - Audit required, promotion of tourism moneys.
Section 67.1186 - Retailers liable for surcharge, collection and return of surcharges.
Section 67.1187 - Tourism surcharge trust fund, established — use.
Section 67.1188 - Ballot for submission.
Section 67.1189 - Effective date of surcharge.
Section 67.1200 - Definitions.
Section 67.1212 - Election to establish military airport zoning, ballot form.
Section 67.1224 - Airport zoning regulation not applicable to certain counties.
Section 67.1233 - Ballot form for submission to affected landowner.
Section 67.1235 - Majority of affected landowners required to form.
Section 67.1249 - Grants may be awarded by board to conduct research.
Section 67.1253 - Dissolution procedure for district — ballot form.
Section 67.1275 - Exemption from premium tax for association.
Section 67.1350 - Annexation by certain cities to promote economic development (Warrensburg).
Section 67.1352 - Annexation of municipal airports, when (city of Monett).
Section 67.1367 - Transient guest tax for promotion of tourism — ballot language. (Perry County)
Section 67.1368 - Tax authorized — ballot language (Douglas and Montgomery counties).
Section 67.1401 - Definitions.
Section 67.1411 - Districts, how established.
Section 67.1431 - Public hearing, notice.
Section 67.1441 - Removal from and addition to district, procedure.
Section 67.1452 - Election of board of directors, no person to cast more than one ballot.
Section 67.1471 - Fiscal year — budget — meeting — report — audit.
Section 67.1485 - Merger of districts, when — assessments, effect on.
Section 67.1491 - Obligations of district.
Section 67.1501 - Funding of district.
Section 67.1511 - Fund, how created, use.
Section 67.1531 - Real property or business license tax, how imposed, ballot.
Section 67.1541 - Taxes and assessments, how collected, distributed.
Section 67.1551 - Election for real estate tax, procedure, results, reimbursement of costs.
Section 67.1561 - Statute of limitations.
Section 67.1571 - Minimum wage limitation.
Section 67.1600 - Home equity program act — definitions.
Section 67.1606 - Addition of new areas to existing home equity program, procedure.
Section 67.1612 - Powers and duties.
Section 67.1618 - Member's home value guaranteed, when, procedure.
Section 67.1624 - Payment by program required, when.
Section 67.1630 - Member property acquired by eminent domain, program benefits may be claimed, when.
Section 67.1636 - Member may appeal guaranteed values or dollar depreciations, how.
Section 67.1642 - Termination of existing program, how.
Section 67.1651 - Indemnification of commissioners, officers or employees of a program, limitations.
Section 67.1654 - Suit may be brought, when, limitations.
Section 67.1657 - Program only proportionally liable when member has separate home equity insurance.
Section 67.1703 - Metropolitan district to be body corporate and political subdivision.
Section 67.1715 - District ballot form, approval of majority required — district established, when.
Section 67.1718 - Single county district, procedure.
Section 67.1730 - Board member terms — vacancies, how filled, eligible for reappointment.
Section 67.1742 - Powers and duties of the district.
Section 67.1748 - Missouri products and supplies to be given preference.
Section 67.1751 - Metropolitan district not to have power of eminent domain.
Section 67.1754 - Sales tax, how allocated — reauthorization of tax, when.
Section 67.1760 - Bonds may be issued by metropolitan district — rates, how paid.
Section 67.1766 - Income from bonds exempt from income tax.
Section 67.1776 - Short title — children's services fund reimbursement.
Section 67.1800 - Definitions.
Section 67.1802 - District boundaries.
Section 67.1804 - Regional taxicab commission established, powers.
Section 67.1806 - Membership of commission, appointments.
Section 67.1808 - Powers of the commission.
Section 67.1810 - Duties of the commission — expenditures limited to fees collected.
Section 67.1812 - Taxicab code promulgated, procedure.
Section 67.1814 - Airport taxicabs, limitation on regulation by the commission.
Section 67.1816 - City and county ordinances in effect until taxicab code adopted.
Section 67.1818 - Licensure, taxicab code to include administrative procedures.
Section 67.1819 - Criminal background check policy required.
Section 67.1820 - Commission to establish annual budget to enforce taxicab code.
Section 67.1830 - Definitions.
Section 67.1846 - Exceptions to applicability of right-of-way laws.
Section 67.1847 - Fiber networks in right-of-way, no fee for use of — exceptions.
Section 67.1862 - Definitions.
Section 67.1864 - District created in certain counties (includes Camden County).
Section 67.1868 - Opposition to formation of a district, petition filed, procedure.
Section 67.1870 - Costs of filing to be paid by petitioners.
Section 67.1872 - Board of directors, members.
Section 67.1874 - Notice of district organization — election of board members, terms.
Section 67.1876 - Powers of the board, meetings, corporate seal, quorum.
Section 67.1878 - Use of funds, sources of funding.
Section 67.1880 - Property tax imposed, when — ballot language — collection of tax.
Section 67.1882 - Contracting, borrowing and agreement authority of the district.
Section 67.1884 - Limitation on district's contracting authority.
Section 67.1886 - Additional powers of the district.
Section 67.1888 - Insurance obtained by the district, types, conditions.
Section 67.1890 - Change in district boundaries, procedure.
Section 67.1892 - Vote required for change in boundaries, when.
Section 67.1894 - Termination of taxing authority by petition, procedure.
Section 67.1896 - Vote required for termination of taxing authority, when — ballot language.
Section 67.1898 - Dissolution of a district, procedure.
Section 67.1925 - Special trust fund created.
Section 67.1928 - Authorized appropriations from special trust fund.
Section 67.1931 - Indebtedness authorized to accomplish purposes of certain taxes.
Section 67.1934 - Repeal of tax, submitted to voters, ballot language.
Section 67.1937 - Safekeeping of county permanent records — accounting records and annual audit.
Section 67.1940 - Donation of property to county.
Section 67.1950 - Definitions.
Section 67.1956 - Board of directors, members, terms, duties.
Section 67.1958 - Modification of requirements by vote of the district.
Section 67.1959 - Sales tax imposed, when — submitted to voters, ballot language.
Section 67.1962 - Special trust fund created.
Section 67.1965 - County collector to collect tax at discretion of the board — rules.
Section 67.1968 - Expenditure of sales tax revenue, conditions.
Section 67.1971 - Reduction of liability for entities remitting the sales tax.
Section 67.1974 - Expansion of district boundaries, procedure.
Section 67.1977 - Dissolution and repeal of the tax, procedure.
Section 67.1978 - Annual audit required.
Section 67.1979 - Removal of board members.
Section 67.2500 - Establishment of a district, where — definitions.
Section 67.2510 - Alternative procedure for establishment of a district.
Section 67.2515 - Petition, contents, notice — hearing — district declared organized, when.
Section 67.2520 - Election conducted, when — sales tax vote, amount — ballot form.
Section 67.2535 - Monitoring of blasting operations permitted (St. Charles County).
Section 67.2540 - Definitions.
Section 67.2546 - Restrictions, prohibitions — violation, penalty.
Section 67.2552 - Prohibited acts, penalties — public policy interest to be protected.
Section 67.2555 - Competitive bids required, when (Jackson County).
Section 67.2675 - Citation of law.
Section 67.2677 - Definitions — effective date.
Section 67.2677 - Definitions.
Section 67.2680 - Satellite or streaming video services, no new tax, license, or fee.
Section 67.2683 - Compliance with FCC requirements for emergency messages.
Section 67.2685 - Expiration of authorization, when.
Section 67.2687 - Notice of commencement of service, when.
Section 67.2689 - Fee authorized, amount — exception — adjustment of fee, when.
Section 67.2693 - Report to be issued by the public service commission, contents.
Section 67.2694 - Confidentiality of subscriber information.
Section 67.2695 - Immunity of political subdivisions, when — indemnification, when — exceptions.
Section 67.2701 - Transferability of authorizations, procedure.
Section 67.2709 - National Electric Safety Code, compliance with required.
Section 67.2711 - Noncompliance, effect of.
Section 67.2714 - Effective date.
Section 67.2805 - Rulemaking authority.
Section 67.2820 - Program authorized, requirements — application process — audit may be required.
Section 67.2825 - Alternative financing method.
Section 67.2830 - Issuance of bonds.
Section 67.2835 - Allocation of state's residual share of certain bond limitation.
Section 67.2840 - Effective dates.
Section 67.4500 - Definitions.
Section 67.4510 - Members, appointment.
Section 67.5000 - District authorized.
Section 67.5002 - Name of district.
Section 67.5006 - Powers of district.
Section 67.5008 - Ballot language.
Section 67.5010 - Majority vote required.
Section 67.5012 - Sale tax authorized in counties of district.
Section 67.5014 - Allocation of sales tax.
Section 67.5016 - Department of revenue to administer and collect tax — director's duties.
Section 67.5018 - Treasurer's duties — report required, when.
Section 67.5020 - Revenues from tax not to be allocated to special fund by municipalities.
Section 67.5022 - Board of directors, appointment, terms, removal.
Section 67.5024 - Organizational meeting — adoption of bylaws, rules, and regulations.
Section 67.5026 - Qualifications of board members.
Section 67.5030 - Eminent domain authority, district not authorized to exercise.
Section 67.5032 - Issuance of bonds, requirements.
Section 67.5034 - Negotiable refunding bonds permitted, limitations.
Section 67.5038 - Purchases in excess of $10,000 by lowest and best bid standard.
Section 67.5065 - Political subdivision definition.
Section 67.5090 - Citation of law.
Section 67.5092 - Definitions.
Section 67.5094 - Prohibited acts by authority.
Section 67.5102 - Prohibited acts.
Section 67.5103 - Power of eminent domain prohibited, when.
Section 67.5110 - Citation of law, purpose.
Section 67.5111 - Definitions.
Section 67.5115 - Authority poles, use of — make-ready work.
Section 67.5116 - Rates and fees.
Section 67.5117 - Limitation on services permitted.
Section 67.5118 - Authority may exercise certain authority, limitations.
Section 67.5119 - Ordinance or agreement required, when.
Section 67.5120 - Court jurisdiction.
Section 67.5121 - Indemnification, insurance, and bonding requirements permitted — exceptions.
Section 67.5122 - Expiration date, exception.
Section 67.5125 - Report to general assembly, when, contents.