Missouri Revised Statutes
Chapter 94 - Taxation in Other Cities
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.

Effective - 28 Aug 1997
94.645. Transportation trust fund created, limitation on use of funds, audit required — sheltered workshop, transportation, percentage authorized for St. Louis City and County. — 1. All moneys received by a city imposing a sales tax pursuant to the provisions of sections 94.600 to 94.655 shall be deposited by the city treasurer, or other city officer authorized by ordinance, in a special fund to be known as the "Transportation Trust Fund". All moneys in such transportation trust fund shall be appropriated and disbursed only for transportation purposes as enumerated herein.
2. Any portion or all of the funds on deposit in a transportation trust fund may be appropriated and paid by a city directly to an interstate transportation authority, a city transit authority or a city utilities board for its general purposes in providing a public mass transportation system within an interstate transportation district or a municipality; provided that, before such funds may be appropriated and paid to any such interstate transportation authority, city transit authority or city utilities board with a service area population in excess of two million persons, such authority or board shall develop, for mutual agreement, a program of transit service to be provided to the city. Such program shall define the service to be provided, the fare structure to be in effect, the estimated cost of the total transit service program of the authority or board, and the estimated cost of the city's portion of the program. Such agreement shall be renewed prior to the beginning of each fiscal year and, when such agreement is reached, the city shall appropriate to the authority or board funds as are designated in the agreement for the period of the agreement. A city may designate by contract with an interstate transportation authority, a city transit authority or a city utilities board that a designated portion of such funds shall be used by the interstate transportation authority, the city transit authority or the city utilities board to provide specific service or frequency of service to underwrite a certain fare structure, or for any other purposes consistent with providing a sound public mass transportation system.
3. Any provisions of sections 94.600 to 94.655 to the contrary notwithstanding, not less than two percent of the proceeds of any sales tax imposed by any city not within a county and any county of the first class having a charter form of government and having a population of at least nine hundred thousand inhabitants pursuant to sections 94.600 to 94.655 that are appropriated and paid by a city or county to an interstate transportation authority shall be expended to sheltered workshop or residence facility, boards of directors established pursuant to section 205.970, to pay costs of transportation, above the level of expenditures for such costs during the fiscal year of the board immediately preceding January 1, 1984, to and from sheltered or presheltered employment of developmentally disabled clients of the regional center for the developmentally disabled serving the area where the tax is imposed, and shall be expended only for the purpose of transporting persons who are developmentally disabled and require nonpublic transportation and who are residents of the city not within a county, or of the adjacent county of the first class having a charter form of government and having a population of at least nine hundred thousand inhabitants. As used in this subsection, "developmentally disabled clients" means persons served by the regional center who have a developmental disability as defined in section 630.005.
4. No funds may be appropriated and paid to any such transportation authority, transit authority or utilities board, unless and until such authority or board shall file or shall have filed with the city, paying said funds, and the secretary of state of the state of Missouri, annually and within six months after the close of such authority or board's fiscal year, an independently audited report and accounting as to such authority or board's management and administration of any and all funds received and expended by such authority or board.
5. Transportation authorities operating a public mass transportation system pursuant to sections 94.600 to 94.655 shall provide for interior and exterior advertising on each vehicle for mass transportation purposes.
­­--------
(L. 1973 H.B. 65 § 10, A.L. 1975 1st Ex. Sess. S.B. 1, A.L. 1979 H.B. 320, A.L. 1980 S.B. 731, A.L. 1983 1st Ex. Sess. S.B. 3, A.L. 1991 S.B. 34, A.L. 1992 H.B. 1814, A.L. 1997 H.B. 229)

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).