Missouri Revised Statutes
Chapter 94 - Taxation in Other Cities
Section 94.160 - City taxes delinquent, when — lien for taxes.

Missouri Revised Statutes

Title VII - Cities, Towns and Villages

Chapter 94 - Taxation in Other Cities

Section 94.010 - Assessment of property, how made — equalization — correction of books.

Section 94.015 - Procedure when county or township assessor acts under contract — levy — representation for county board of equalization.

Section 94.020 - Power of council to levy taxes and licenses.

Section 94.040 - Council may correct illegal levy.

Section 94.050 - No exemptions from tax.

Section 94.060 - Maximum rate of tax — how increased — ballots.

Section 94.070 - Maximum levy for special purposes — alternate rate (Excelsior Springs).

Section 94.080 - Merchants' tax.

Section 94.110 - License taxes on certain businesses.

Section 94.120 - Licenses, how issued.

Section 94.130 - Clerk to make tax books — charge collector with gross.

Section 94.140 - Collector to pay over all moneys monthly.

Section 94.150 - Enforcement of taxes — how suits brought.

Section 94.160 - City taxes delinquent, when — lien for taxes.

Section 94.170 - Collector to make delinquent lists — council to approve — collection of delinquent taxes.

Section 94.180 - Monthly reports of delinquent payments.

Section 94.190 - Assessment of property — county clerk to deliver abstract — lien for taxes.

Section 94.200 - Board to provide for levy and collection of taxes — fix penalties.

Section 94.220 - Board to perfect illegal levy.

Section 94.230 - Licenses fixed by ordinance — signed by mayor and collector.

Section 94.240 - Board shall not exempt any person from any tax.

Section 94.250 - Maximum rate of tax — how increased — extension of period of increase.

Section 94.260 - Levy for special purposes — maximum amount of levy.

Section 94.270 - Power to license, tax and regulate certain businesses and occupations — prohibition on local license fees in excess of certain amounts in certain cities (Edmundson, Woodson Terrace) — license fee on hotels or motels (St. Peters) — in...

Section 94.270 - Power to license, tax and regulate certain businesses and occupations — prohibition on local license fees in excess of certain amounts in certain cities (Edmundson, Woodson Terrace) — license fee on hotels or motels (St. Peters) — in...

Section 94.271 - Transient guest tax for the promotion of tourism (City of Grandview).

Section 94.290 - City clerk to make tax books — charge collector.

Section 94.300 - Taxes delinquent January first.

Section 94.310 - How payment of taxes enforced — suits, how brought.

Section 94.320 - Collector to make delinquent lists — board to approve — collection of delinquent taxes.

Section 94.330 - Collector to report monthly to board.

Section 94.340 - Maximum rate of tax — how increased — extension of period of increase.

Section 94.350 - Additional levy for special purposes — amount authorized.

Section 94.360 - May collect license tax on certain businesses.

Section 94.370 - Personal tax, how collected.

Section 94.380 - Remedy cumulative.

Section 94.390 - Powers, rights and remedies for collection of delinquent taxes — suits, how brought.

Section 94.400 - Maximum rate of tax — how increased — extension of period of increase — continuation of levy.

Section 94.410 - Vehicle license tax — funds to maintain streets (cities of 4,000 to 30,000).

Section 94.413 - Sales tax for storm water control and public works projects authorized, cities with population of more than 100,000 — disposition of funds, duties of director of revenue — city storm water and public works sales tax trust fund create...

Section 94.500 - Short title and definitions.

Section 94.510 - Imposition of tax, election — rate — collection — abolishment of tax, effect of.

Section 94.540 - Applicable provisions.

Section 94.550 - Deposit of receipts of tax — state to retain percentage — distribution by director of revenue — refunds authorized — effect of abolition of tax.

Section 94.575 - Definitions.

Section 94.577 - Sales tax imposed in certain cities — rates of tax — election procedure — revenue to be used for capital improvements — revenue bonds, retirement — special trust fund — limitation on use of revenue by city of St. Louis — refunds auth...

Section 94.578 - Sales tax authorized in certain cities (Springfield), rate, use of funds, bonds authorized — ballot, effective date — administration, deposit of revenue — use of funds upon abolishment — repeal.

Section 94.579 - Sales tax authorized — ballot language — use of moneys — repeal of tax, ballot language — continuation of tax, ballot language.

Section 94.581 - Sales tax authorized (Columbia) — ballot language — deposit of revenue generated — fund created, purpose — refunds, when.

Section 94.585 - Sales tax authorized (Excelsior Springs) — ballot language — deposit of revenue generated — repeal, procedure — board established, duties — limitation on refinancing.

Section 94.600 - Definitions.

Section 94.605 - Tax, how imposed — rate of tax — boundary change, procedure — effective date for tax or its abolition — city or county clerk's duties.

Section 94.620 - Applicable provisions.

Section 94.625 - Deposit of collections — transportation sales tax fund.

Section 94.630 - Funds, how distributed — adjustments, how made — tax abolished, notice of — two percent, retention of, when.

Section 94.645 - Transportation trust fund created, limitation on use of funds, audit required — sheltered workshop, transportation, percentage authorized for St. Louis City and County.

Section 94.650 - No bar to use of other city revenues for public mass transportation purposes.

Section 94.655 - Procedure for cities to adopt transportation sales tax.

Section 94.660 - Transportation sales tax, ballot — effective, when — approval required in city and county — collection, fund created — use of funds — abolition of tax, procedure — reduction of rate.

Section 94.700 - Definitions.

Section 94.705 - Tax, how imposed — ballot form — rate of tax — boundary changes, procedure — retirement of bonds necessary to terminate tax, when.

Section 94.720 - Applicable provisions.

Section 94.725 - Deposit of collection — city transportation sales tax trust fund.

Section 94.730 - Funds, how distributed — adjustments, how made — tax abolished, notice procedure — two percent retention, when.

Section 94.745 - City transportation trust fund created — special trust fund created to retire bonds — limitation on use of funds — audit required.

Section 94.750 - No bar to use of other city revenues for public mass transportation.

Section 94.755 - Voter approval not required — recodification of existing law.

Section 94.800 - Tax established.

Section 94.802 - Hotel and motel charges and price charged for private tourist attractions, tax on, maximum rate, definitions.

Section 94.805 - Restaurant and intoxicating liquor charges, tax on, maximum rate.

Section 94.812 - Retailers liable for tax, collection and return of taxes.

Section 94.815 - Tourism tax trust fund, established — distribution — infrastructure account, established — debt retirement account, established — tourism promotion account, established.

Section 94.817 - Ballot for submission, all taxes.

Section 94.820 - Bonds, retirement of — procedures.

Section 94.822 - Effective date of taxes.

Section 94.825 - Tax may not terminate prior to retirement of bonds.

Section 94.830 - Hotel and motel tax, authorized — ballot — collection of tax — penalties may be collected (Rolla).

Section 94.831 - Tourism tax on transient guests in hotels and motels (Salem).

Section 94.832 - Transient guest tax for tourism and infrastructure improvements (North Kansas City).

Section 94.834 - Tourism tax on transient guests in hotels and motels (Marshall, Sweet Springs, and Concordia).

Section 94.836 - Tourism tax on transient guests in hotels and motels (Marston, Matthews, Steele) — procedure, ballot, use of revenues — repeal of tax.

Section 94.837 - Transient guest tax (Canton, LaGrange, Edina, special charter cities).

Section 94.838 - Transient guest tax and tax on retail sales of food (Lamar Heights).

Section 94.840 - Transient guest tax for tourism and convention facilities (City of Raytown).

Section 94.850 - Sales tax may be proposed by governing body, submission to voters — ballot form.

Section 94.852 - Boundary changes, procedure, city clerk's duties — tax effect on detached and added territory.

Section 94.855 - Collection, definitions and procedure applicable to sales tax.

Section 94.857 - Sales tax to be deposited in special municipal sales tax trust fund — not to be a state fund — distribution formula — refunds, procedure, director of revenue, duties — abolishing of tax, procedure.

Section 94.870 - Tourism tax on transient guests, definitions — authority to impose tax, rate — exception.

Section 94.873 - Retailers and persons liable for payment of taxes and returns.

Section 94.875 - Tourism tax trust fund established, purpose — taxes to be deposited in fund — distribution — election required to impose tax.

Section 94.877 - Ballot form for submission of tax — tax to become effective, when.

Section 94.879 - Options on how tax shall be collected, internal collection by political subdivision's officer or director of revenue.

Section 94.881 - Penalty for delinquent taxes, amount — taxes delinquent, when.

Section 94.890 - Municipalities in St. Louis County, sales tax to fund capital improvements — ballot, contents — approval of tax, options of governing body — municipal capital improvements sales tax fund, distribution — special trust fund — director...

Section 94.900 - Sales tax authorized (Blue Springs, Centralia, Excelsior Springs, Fayette, Harrisonville, Lebanon, Portageville, Riverside, St. Joseph, and certain other fourth class cities) — proceeds to be used for public safety purposes — ballot...

Section 94.902 - Sales tax authorized for certain cities (Fayette, Gladstone, Grandview, Liberty, North Kansas City, Raytown, Riverside, and certain other fourth class cities) — ballot, effective date — administration and collection — refunds, use of...

Section 94.903 - Sales tax authorized (certain fourth class cities) — ballot — administration and collection — refunds — repeal of tax, ballot — continuation of tax, ballot.

Section 94.950 - Historical locations and museums, sales tax authorized for promotion of tourism — ballot language — revenue, use of — repeal of tax, ballot language.

Section 94.1000 - Medically indigent sales tax authorized for St. Louis — ballot contents — director of revenue duties — rate of tax — medical indigence sales tax fund.

Section 94.1008 - Economic development sales tax authorized for Kirksville, ballot language, expiration date, collection, rate, creation of fund.

Section 94.1010 - Economic development sales tax, certain cities (Jefferson City) — economic development defined — ballot language — election procedure — collection procedure — rate of tax — local economic development sales tax fund, created, limitat...

Section 94.1011 - Transient guest tax for multipurpose conference and convention center.

Section 94.1012 - Economic development sales tax (Poplar Bluff) — ballot language — rate of tax — revenue from tax deposited in the local economic development sales tax fund.

Section 94.1013 - Transient guest tax — ballot language (cities of Jonesburg and New Florence).