Missouri Revised Statutes
Chapter 94 - Taxation in Other Cities
Section 94.390 - Powers, rights and remedies for collection of delinquent taxes — suits, how brought.

Effective - 28 Aug 1957
94.390. Powers, rights and remedies for collection of delinquent taxes — suits, how brought. — 1. Cities under special charters having a population not exceeding six thousand are invested with and given all the powers, rights and remedies in the matter of the collection of delinquent taxes by suit and the establishment and enforcement of liens on real estate in connection therewith as are provided by statutes for the collection of delinquent state and county taxes by suit and the establishment and enforcement of liens on real estate in connection therewith; and to that end the provisions of sections 141.010 to 141.200, insofar as they are applicable, are declared to be in force and to govern the proceedings in suits for delinquent taxes due such cities and in the establishment and enforcement of liens on real estate in connection therewith.
2. Suits for the collection of delinquent taxes due any such city may be brought in the name of the city at the relation and to the use of the collector of the city as plaintiff, against the person named in the tax bill sued on or any other person or corporation owning or claiming to own any interest in the real estate involved in the suit and against which it is sought to establish and enforce a lien for the amount of the delinquent taxes, interest penalties and costs, as defendants. The powers, rights and remedies given to the cities under this section are additional and cumulative powers, rights and remedies, and are not to be construed as interfering with, altering or in any manner affecting or diminishing any existing powers, rights and remedies which such cities possess under statutes, or ordinances of the cities.
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(RSMo 1939 § 7477, A.L. 1957 p. 240)
Prior revision: 1929 § 7324

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Structure Missouri Revised Statutes

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).