Effective - 28 Aug 1978
94.250. Maximum rate of tax — how increased — extension of period of increase. — 1. All cities of the fourth class in this state may by city ordinance levy and impose annually for municipal purposes upon all subjects and objects of taxation within such cities a tax which shall not exceed the maximum rate of one dollar on the one hundred dollars assessed valuation.
2. The maximum rate of taxation for general municipal purposes may be increased for not to exceed four years at any one time when the rate and purpose of such increase are submitted to a vote and two-thirds of the voters voting thereon vote in favor of the increase, but the increase so voted shall be limited to a maximum rate of taxation not to exceed thirty cents on the one hundred dollars assessed valuation. The board of aldermen of such cities may submit the question, and the question shall be submitted by the board of aldermen when petitioned therefor by voters equaling in number five percent or more of the voters of such cities voting for mayor at the last election at which a mayor was elected.
3. The question shall be submitted in substantially the following form:
Shall there be a ______ cent increase in tax levy on one hundred dollars valuation for general municipal purposes for ______ years in the city of ______?
4. If the increase in levy is voted, the increased levy shall be effective for the number of years designated, and no longer, but such cities through their boards of aldermen may submit proposals for continuing the increase of levy at any time for like periods not to exceed four years each.
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(RSMo 1939 § 7098, A.L. 1945 p. 1280, A.L. 1971 S.B. 64, A.L. 1978 H.B. 971)
Prior revisions: 1929 § 6948; 1919 § 8309; 1909 § 9301
Structure 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 94.020 - 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 94.180 - 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 94.271 - 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 94.330 - 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 94.410 - Vehicle license tax — funds to maintain streets (cities of 4,000 to 30,000).
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 94.620 - Applicable provisions.
Section 94.625 - Deposit of collections — transportation sales tax fund.
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 94.720 - Applicable provisions.
Section 94.725 - Deposit of collection — city transportation sales tax trust fund.
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 94.805 - Restaurant and intoxicating liquor charges, tax on, maximum rate.
Section 94.812 - Retailers liable for tax, collection and return of taxes.
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 94.831 - Tourism tax on transient guests in hotels and motels (Salem).
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 94.855 - Collection, definitions and procedure applicable to sales tax.
Section 94.873 - Retailers and persons liable for payment of taxes and returns.
Section 94.877 - Ballot form for submission of tax — tax to become effective, when.
Section 94.881 - Penalty for delinquent taxes, amount — taxes delinquent, when.
Section 94.1011 - Transient guest tax for multipurpose conference and convention center.
Section 94.1013 - Transient guest tax — ballot language (cities of Jonesburg and New Florence).