Effective - 28 Aug 2008
94.600. Definitions. — The following words, as used in sections 94.600 to 94.655, mean:
(1) "City", any city not within a county, any city of over four hundred thousand inhabitants wholly or partially within a first class county, and any first class county operating under a charter form of government and having a population of over nine hundred thousand inhabitants;
(2) "City transit authority", a commission or board created by city charter provision or by ordinance of a city, and which operates a public mass transportation system;
(3) "City utilities board", a board or commission created by city charter provision or by ordinance of a city, which controls and operates city-owned utilities including a public mass transportation system;
(4) "Director of revenue", the director of revenue of the state of Missouri;
(5) "Interstate transportation authority", any political subdivision created by compact between this state and another state, which is a body corporate and politic and a political subdivision of both contracting states, and which operates a public mass transportation system;
(6) "Interstate transportation district", that geographical area set forth and defined in the particular compact between this state and another state;
(7) "Person", an individual, corporation, partnership, or other entity;
(8) "Public mass transportation system", a transportation system or systems owned and operated by an interstate transportation authority, a municipality, a city transit authority, or a city utilities board, employing motor buses, rails or any other means of conveyance, by whatsoever type or power, operated for public use in the conveyance of persons, mainly providing local transportation service within an interstate transportation district or municipality;
(9) "Transportation purposes", financial support of a public mass transportation system including, but not limited to, the development and operation of bus, para-transit, and fixed-rail and light-rail transit systems; the construction, reconstruction, repair and maintenance of streets, roads and bridges within a municipality; the construction, reconstruction, repair and maintenance of airports owned and operated by municipalities; the acquisition of lands and rights-of-way for streets, roads, bridges and airports; and planning and feasibility studies for streets, roads, bridges, and airports. "Bridges" shall include bridges connecting a municipality with another municipality either within or without the state, with an unincorporated area of the state, or with another state or an unincorporated area thereof. Notwithstanding the other provisions of this subdivision, in first class counties operating under a charter form of government and having a population of over nine hundred thousand inhabitants, transportation purposes shall mean financial support of a public mass transportation system; the construction, reconstruction, repair and maintenance of streets, roads and bridges which are a part of a county-urban road system established by the governing body of the county; the acquisition of lands and rights-of-way for streets, roads and bridges for a county-urban road system established by the governing body of the county; planning and feasibility studies for streets, roads and bridges for a county-urban road system; and rapid transit purposes; and "bridges" shall include those county-urban road system bridges connecting a municipality with another municipality either within or without the state, with an unincorporated area of the state, or with another state or an unincorporated area thereof.
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(L. 1973 H.B. 65 § 1, A.L. 1983 1st Ex. Sess. H.B. 9, A.L. 1991 S.B. 34, A.L. 2008 S.B. 1131)
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).