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Section 94.010 - Assessment of property, how made — equalization — correction of books. - Effective - 28 Aug 1959 94.010. Assessment of property, how...
Section 94.015 - Procedure when county or township assessor acts under contract — levy — representation for county board of equalization. - Effective - 28 Aug 1959 94.015. Procedure when county or...
Section 94.020 - Power of council to levy taxes and licenses. - Effective - 28 Aug 1939 94.020. Power of council to...
Section 94.040 - Council may correct illegal levy. - Effective - 28 Aug 1939 94.040. Council may correct illegal...
Section 94.050 - No exemptions from tax. - Effective - 28 Aug 1939 94.050. No exemptions from tax....
Section 94.060 - Maximum rate of tax — how increased — ballots. - Effective - 28 Aug 1978 94.060. Maximum rate of tax...
Section 94.070 - Maximum levy for special purposes — alternate rate (Excelsior Springs). - Effective - 28 Aug 2005 94.070. Maximum levy for special...
Section 94.080 - Merchants' tax. - Effective - 28 Aug 1939 94.080. Merchants' tax. — The...
Section 94.110 - License taxes on certain businesses. - Effective - 28 Aug 1953 94.110. License taxes on certain...
Section 94.120 - Licenses, how issued. - Effective - 28 Aug 1939 94.120. Licenses, how issued. —...
Section 94.130 - Clerk to make tax books — charge collector with gross. - Effective - 28 Aug 1939 94.130. Clerk to make tax...
Section 94.140 - Collector to pay over all moneys monthly. - Effective - 28 Aug 1939 94.140. Collector to pay over...
Section 94.150 - Enforcement of taxes — how suits brought. - Effective - 28 Aug 1939 94.150. Enforcement of taxes —...
Section 94.160 - City taxes delinquent, when — lien for taxes. - Effective - 28 Aug 1939 94.160. City taxes delinquent, when...
Section 94.170 - Collector to make delinquent lists — council to approve — collection of delinquent taxes. - Effective - 28 Aug 1949 94.170. Collector to make delinquent...
Section 94.180 - Monthly reports of delinquent payments. - Effective - 28 Aug 1939 94.180. Monthly reports of delinquent...
Section 94.190 - Assessment of property — county clerk to deliver abstract — lien for taxes. - Effective - 28 Aug 1949 94.190. Assessment of property —...
Section 94.200 - Board to provide for levy and collection of taxes — fix penalties. - Effective - 28 Aug 1939 94.200. Board to provide for...
Section 94.220 - Board to perfect illegal levy. - Effective - 28 Aug 1939 94.220. Board to perfect illegal...
Section 94.230 - Licenses fixed by ordinance — signed by mayor and collector. - Effective - 28 Aug 1939 94.230. Licenses fixed by ordinance...
Section 94.240 - Board shall not exempt any person from any tax. - Effective - 28 Aug 1939 94.240. Board shall not exempt...
Section 94.250 - Maximum rate of tax — how increased — extension of period of increase. - Effective - 28 Aug 1978 94.250. Maximum rate of tax...
Section 94.260 - Levy for special purposes — maximum amount of levy. - Effective - 28 Aug 1945 94.260. Levy for special purposes...
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... - There are multiple enactments of 94.270 Effective - 28 Aug...
Section 94.271 - Transient guest tax for the promotion of tourism (City of Grandview). - Effective - 28 Aug 2010 94.271. Transient guest tax for...
Section 94.290 - City clerk to make tax books — charge collector. - Effective - 28 Aug 1939 94.290. City clerk to make...
Section 94.300 - Taxes delinquent January first. - Effective - 28 Aug 1939 94.300. Taxes delinquent January first....
Section 94.310 - How payment of taxes enforced — suits, how brought. - Effective - 28 Aug 1961 94.310. How payment of taxes...
Section 94.320 - Collector to make delinquent lists — board to approve — collection of delinquent taxes. - Effective - 28 Aug 1949 94.320. Collector to make delinquent...
Section 94.330 - Collector to report monthly to board. - Effective - 28 Aug 1939 94.330. Collector to report monthly...
Section 94.340 - Maximum rate of tax — how increased — extension of period of increase. - Effective - 28 Aug 1978 94.340. Maximum rate of tax...
Section 94.350 - Additional levy for special purposes — amount authorized. - Effective - 28 Aug 1945 94.350. Additional levy for special...
Section 94.360 - May collect license tax on certain businesses. - Effective - 28 Aug 1971 94.360. May collect license tax...
Section 94.370 - Personal tax, how collected. - Effective - 28 Aug 1939 94.370. Personal tax, how collected....
Section 94.380 - Remedy cumulative. - Effective - 28 Aug 1939 94.380. Remedy cumulative. — The...
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...
Section 94.400 - Maximum rate of tax — how increased — extension of period of increase — continuation of levy. - Effective - 28 Aug 1994 94.400. Maximum rate of tax...
Section 94.410 - Vehicle license tax — funds to maintain streets (cities of 4,000 to 30,000). - Effective - 28 Aug 1939 94.410. Vehicle license tax —...
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... - Effective - 28 Aug 1993 94.413. Sales tax for storm...
Section 94.500 - Short title and definitions. - Effective - 28 Aug 1991 94.500. Short title and definitions....
Section 94.510 - Imposition of tax, election — rate — collection — abolishment of tax, effect of. - Effective - 28 Aug 2019, 3 histories 94.510. Imposition of...
Section 94.540 - Applicable provisions. - Effective - 28 Aug 1991 94.540. Applicable provisions. — Except...
Section 94.550 - Deposit of receipts of tax — state to retain percentage — distribution by director of revenue — refunds authorized — effect of abolition of tax. - Effective - 28 Aug 1991 94.550. Deposit of receipts of...
Section 94.575 - Definitions. - Effective - 28 Aug 2001 94.575. Definitions. — The following...
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... - Effective - 28 Aug 2010, 2 histories 94.577. Sales tax...
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. - Effective - 28 Aug 2004, 2 histories 94.578. Sales tax...
Section 94.579 - Sales tax authorized — ballot language — use of moneys — repeal of tax, ballot language — continuation of tax, ballot language. - Effective - 28 Aug 2015, 3 histories 94.579. Sales tax...
Section 94.581 - Sales tax authorized (Columbia) — ballot language — deposit of revenue generated — fund created, purpose — refunds, when. - Effective - 28 Aug 2011 94.581. Sales tax authorized (Columbia)...
Section 94.585 - Sales tax authorized (Excelsior Springs) — ballot language — deposit of revenue generated — repeal, procedure — board established, duties — limitation on refinancing. - Effective - 28 Aug 2011 94.585. Sales tax authorized (Excelsior...
Section 94.600 - Definitions. - Effective - 28 Aug 2008 94.600. Definitions. — The following...
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. - Effective - 28 Aug 2008 94.605. Tax, how imposed —...
Section 94.620 - Applicable provisions. - Effective - 28 Aug 1991 94.620. Applicable provisions. — Except...
Section 94.625 - Deposit of collections — transportation sales tax fund. - Effective - 28 Aug 1991 94.625. Deposit of collections —...
Section 94.630 - Funds, how distributed — adjustments, how made — tax abolished, notice of — two percent, retention of, when. - Effective - 28 Aug 1991 94.630. Funds, how distributed —...
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,...
Section 94.650 - No bar to use of other city revenues for public mass transportation purposes. - Effective - 13 Jun 1973 94.650. No bar to use...
Section 94.655 - Procedure for cities to adopt transportation sales tax. - Effective - 28 Aug 2000 94.655. Procedure for cities to...
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. - Effective - 28 Aug 2007, 2 histories 94.660. Transportation sales...
Section 94.700 - Definitions. - Effective - 28 Aug 2012, 2 histories 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. - Effective - 28 Aug 1996 94.705. Tax, how imposed —...
Section 94.720 - Applicable provisions. - Effective - 28 Aug 1991 94.720. Applicable provisions. — Except...
Section 94.725 - Deposit of collection — city transportation sales tax trust fund. - Effective - 28 Aug 1991 94.725. Deposit of collection —...
Section 94.730 - Funds, how distributed — adjustments, how made — tax abolished, notice procedure — two percent retention, when. - Effective - 28 Aug 1991 94.730. Funds, how distributed —...
Section 94.745 - City transportation trust fund created — special trust fund created to retire bonds — limitation on use of funds — audit required. - Effective - 28 Aug 1996 94.745. City transportation trust fund...
Section 94.750 - No bar to use of other city revenues for public mass transportation. - Effective - 05 Jan 1984 94.750. No bar to use...
Section 94.755 - Voter approval not required — recodification of existing law. - Effective - 05 Jan 1984 94.755. Voter approval not required...
Section 94.800 - Tax established. - Effective - 15 Sep 1997 94.800. Tax established. — In...
Section 94.802 - Hotel and motel charges and price charged for private tourist attractions, tax on, maximum rate, definitions. - Effective - 15 Sep 1997 94.802. Hotel and motel charges...
Section 94.805 - Restaurant and intoxicating liquor charges, tax on, maximum rate. - Effective - 15 Sep 1997 94.805. Restaurant and intoxicating liquor...
Section 94.812 - Retailers liable for tax, collection and return of taxes. - Effective - 28 Aug 2001 94.812. Retailers liable for tax,...
Section 94.815 - Tourism tax trust fund, established — distribution — infrastructure account, established — debt retirement account, established — tourism promotion account, established. - Effective - 15 Sep 1997 94.815. Tourism tax trust fund,...
Section 94.817 - Ballot for submission, all taxes. - Effective - 15 Sep 1997 94.817. Ballot for submission, all...
Section 94.820 - Bonds, retirement of — procedures. - Effective - 15 Sep 1997 94.820. Bonds, retirement of —...
Section 94.822 - Effective date of taxes. - Effective - 15 Sep 1997 94.822. Effective date of taxes....
Section 94.825 - Tax may not terminate prior to retirement of bonds. - Effective - 15 Sep 1997 94.825. Tax may not terminate...
Section 94.830 - Hotel and motel tax, authorized — ballot — collection of tax — penalties may be collected (Rolla). - Effective - 04 Feb 1993 94.830. Hotel and motel tax,...
Section 94.831 - Tourism tax on transient guests in hotels and motels (Salem). - Effective - 28 Aug 2004 94.831. Tourism tax on transient...
Section 94.832 - Transient guest tax for tourism and infrastructure improvements (North Kansas City). - Effective - 28 Aug 2010 94.832. Transient guest tax for...
Section 94.834 - Tourism tax on transient guests in hotels and motels (Marshall, Sweet Springs, and Concordia). - Effective - 28 Aug 2004 94.834. Tourism tax on transient...
Section 94.836 - Tourism tax on transient guests in hotels and motels (Marston, Matthews, Steele) — procedure, ballot, use of revenues — repeal of tax. - Effective - 28 Aug 2004 94.836. Tourism tax on transient...
Section 94.837 - Transient guest tax (Canton, LaGrange, Edina, special charter cities). - Effective - 28 Aug 2007, 2 histories 94.837. Transient guest...
Section 94.838 - Transient guest tax and tax on retail sales of food (Lamar Heights). - Effective - 28 Aug 2005 94.838. Transient guest tax and...
Section 94.840 - Transient guest tax for tourism and convention facilities (City of Raytown). - Effective - 28 Aug 2010 94.840. Transient guest tax for...
Section 94.850 - Sales tax may be proposed by governing body, submission to voters — ballot form. - Effective - 28 Aug 1993 94.850. Sales tax may be...
Section 94.852 - Boundary changes, procedure, city clerk's duties — tax effect on detached and added territory. - Effective - 28 Aug 1993 94.852. Boundary changes, procedure, city...
Section 94.855 - Collection, definitions and procedure applicable to sales tax. - Effective - 28 Aug 1993 94.855. Collection, definitions and procedure...
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. - Effective - 28 Aug 1993 94.857. Sales tax to be...
Section 94.870 - Tourism tax on transient guests, definitions — authority to impose tax, rate — exception. - Effective - 28 Aug 2007 94.870. Tourism tax on transient...
Section 94.873 - Retailers and persons liable for payment of taxes and returns. - Effective - 28 Aug 1994 94.873. Retailers and persons liable...
Section 94.875 - Tourism tax trust fund established, purpose — taxes to be deposited in fund — distribution — election required to impose tax. - Effective - 28 Aug 2007 94.875. Tourism tax trust fund...
Section 94.877 - Ballot form for submission of tax — tax to become effective, when. - Effective - 28 Aug 1994 94.877. Ballot form for submission...
Section 94.879 - Options on how tax shall be collected, internal collection by political subdivision's officer or director of revenue. - Effective - 28 Aug 1994 94.879. Options on how tax...
Section 94.881 - Penalty for delinquent taxes, amount — taxes delinquent, when. - Effective - 28 Aug 1994 94.881. Penalty for delinquent taxes,...
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... - Effective - 28 Aug 1995 94.890. Municipalities in St. Louis...
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... - Effective - 24 May 2019, 6 histories 94.900. Sales tax...
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... - Effective - 28 Aug 2019, 5 histories 94.902. Sales tax...
Section 94.903 - Sales tax authorized (certain fourth class cities) — ballot — administration and collection — refunds — repeal of tax, ballot — continuation of tax, ballot. - Effective - 28 Aug 2017 94.903. Sales tax authorized (certain...
Section 94.950 - Historical locations and museums, sales tax authorized for promotion of tourism — ballot language — revenue, use of — repeal of tax, ballot language. - Effective - 28 Aug 2007 94.950. Historical locations and museums,...
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. - Effective - 07 Jul 1997 94.1000. Medically indigent sales tax...
Section 94.1008 - Economic development sales tax authorized for Kirksville, ballot language, expiration date, collection, rate, creation of fund. - Effective - 28 Aug 2000 94.1008. Economic development sales tax...
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... - Effective - 23 Dec 1997 94.1010. Economic development sales tax,...
Section 94.1011 - Transient guest tax for multipurpose conference and convention center. - Effective - 28 Aug 2010 94.1011. Transient guest tax for...
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. - Effective - 01 Feb 2005 94.1012. Economic development sales tax...
Section 94.1013 - Transient guest tax — ballot language (cities of Jonesburg and New Florence). - Effective - 28 Aug 2013 94.1013. Transient guest tax —...