Effective - 15 Sep 1997
94.817. Ballot for submission, all taxes. — 1. The ballot of submission shall contain substantially, but need not be limited to, the following:
(1) If the proposal submitted involves only authorization to impose the tourism tax authorized by section 94.802, the following language:
(2) If the proposal submitted involves only authorization to impose the tourism tax authorized by section 94.805, the following language:
(3) If the proposal submitted involves authorization to issue bonds and repay such bonds with revenues from the collection of the tourism tax authorized by sections 94.802, the following language:
(4) If the proposal submitted involves authorization to issue bonds and repay such bonds with revenues from the collection of the tax authorized by section 94.805, the following language:
2. Any proposal to impose a tourism tax shall be approved by a majority of the qualified voters voting thereon before the tax shall become effective. Any proposal to issue bonds and impose a tourism tax to retire such bonds must be approved by the constitutionally required percentage of the qualified voters voting thereon before such bonds may be issued; provided however, if a majority of the qualified voters voting thereon are in favor of the proposal, the governing body of the municipality may nevertheless impose any tourism tax submitted to the voters as a part of such proposal and use the revenues from the tourism tax for the retirement of debt under previously voter-approved bonded indebtedness. A proposal to impose a tourism tax or to issue bonds which does not receive the requisite majority of the qualified voters voting thereon to impose a tourism tax or to issue bonds may by action of the governing body of the municipality be resubmitted at a subsequent election. In the event a proposal to authorize the issuance of bonds and to impose a tourism tax does not receive the affirmative vote of the constitutionally required percentage of qualified voters voting thereon for the issuance of bonds but does receive the affirmative vote of a majority of the qualified voters voting thereon and the tourism tax then becomes effective, the governing body of the municipality may submit a proposal to issue bonds at a subsequent election and utilize a previously voter-approved tourism tax to retire said bonds, and in such event, the ballot of submission shall be substantially in the following language:
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(L. 1993 H.B. 345 § 7, A.L. 1997 2d Ex. Sess. H.B. 3)
Effective 9-15-97
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).