CITIES OF THE THIRD CLASSIFICATION | |||
94.010 | Assessment of property, how made — equalization — correction of books. (8/28/1959) | ||
94.015 | Procedure when county or township assessor acts under contract — levy — ... (8/28/1959) | ||
94.020 | Power of council to levy taxes and licenses. (8/28/1939) | ||
94.040 | Council may correct illegal levy. (8/28/1939) | ||
94.050 | No exemptions from tax. (8/28/1939) | ||
94.060 | Maximum rate of tax — how increased — ballots. (8/28/1978) | ||
94.070 | Maximum levy for special purposes — alternate rate (Excelsior Springs). (8/28/2005) | ||
94.080 | Merchants' tax. (8/28/1939) | ||
94.110 | License taxes on certain businesses. (8/28/1953) | ||
94.120 | Licenses, how issued. (8/28/1939) | ||
94.130 | Clerk to make tax books — charge collector with gross. (8/28/1939) | ||
94.140 | Collector to pay over all moneys monthly. (8/28/1939) | ||
94.150 | Enforcement of taxes — how suits brought. (8/28/1939) | ||
94.160 | City taxes delinquent, when — lien for taxes. (8/28/1939) | ||
94.170 | Collector to make delinquent lists — council to approve — collection of ... (8/28/1949) | ||
94.180 | Monthly reports of delinquent payments. (8/28/1939) | ||
CITIES OF THE FOURTH CLASSIFICATION | |||
94.190 | Assessment of property — county clerk to deliver abstract — lien for taxes. (8/28/1949) | ||
94.200 | Board to provide for levy and collection of taxes — fix penalties. (8/28/1939) | ||
94.220 | Board to perfect illegal levy. (8/28/1939) | ||
94.230 | Licenses fixed by ordinance — signed by mayor and collector. (8/28/1939) | ||
94.240 | Board shall not exempt any person from any tax. (8/28/1939) | ||
94.250 | Maximum rate of tax — how increased — extension of period of increase. (8/28/1978) | ||
94.260 | Levy for special purposes — maximum amount of levy. (8/28/1945) | ||
94.270 | Power to license, tax and regulate certain businesses and occupations — ... (8/28/2014) | ||
94.270 | Power to license, tax and regulate certain businesses and occupations — ... (8/28/2013) | ||
94.271 | Transient guest tax for the promotion of tourism (City of Grandview). (8/28/2010) | ||
94.290 | City clerk to make tax books — charge collector. (8/28/1939) | ||
94.300 | Taxes delinquent January first. (8/28/1939) | ||
94.310 | How payment of taxes enforced — suits, how brought. (8/28/1961) | ||
94.320 | Collector to make delinquent lists — board to approve — collection of ... (8/28/1949) | ||
94.330 | Collector to report monthly to board. (8/28/1939) | ||
SPECIAL CHARTER CITIES | |||
94.340 | Maximum rate of tax — how increased — extension of period of increase. (8/28/1978) | ||
94.350 | Additional levy for special purposes — amount authorized. (8/28/1945) | ||
94.360 | May collect license tax on certain businesses. (8/28/1971) | ||
94.370 | Personal tax, how collected. (8/28/1939) | ||
94.380 | Remedy cumulative. (8/28/1939) | ||
94.390 | Powers, rights and remedies for collection of delinquent taxes — suits, how ... (8/28/1957) | ||
CONSTITUTIONAL CHARTER CITIES | |||
94.400 | Maximum rate of tax — how increased — extension of period of increase — ... (8/28/1994) | ||
CITIES OF DESIGNATED POPULATION | |||
94.410 | Vehicle license tax — funds to maintain streets (cities of 4,000 to 30,000). (8/28/1939) | ||
94.413 | Sales tax for storm water control and public works projects authorized, ... (8/28/1993) | ||
CITY SALES TAX ACT | |||
94.500 | Short title and definitions. (8/28/1991) | ||
94.510 | Imposition of tax, election — rate — collection — abolishment of tax, effect of. (8/28/2019) | ||
94.540 | Applicable provisions. (8/28/1991) | ||
94.550 | Deposit of receipts of tax — state to retain percentage — distribution by ... (8/28/1991) | ||
CAPITAL IMPROVEMENTS — SALES TAXES — CERTAIN CITIES | |||
94.575 | Definitions. (8/28/2001) | ||
94.577 | Sales tax imposed in certain cities — rates of tax — election procedure — ... (8/28/2010) | ||
94.578 | Sales tax authorized in certain cities (Springfield), rate, use of funds, ... (8/28/2004) | ||
PUBLIC SAFETY DEPARTMENTS — SALES TAX (City of Springfield) | |||
94.579 | Sales tax authorized — ballot language — use of moneys — repeal of tax, ... (8/28/2015) | ||
CAPITAL IMPROVEMENTS FOR PUBLIC SAFETY — SALES TAX (City of Columbia) | |||
94.581 | Sales tax authorized (Columbia) — ballot language — deposit of revenue ... (8/28/2011) | ||
COMMUNITY CENTER AND RETIRING OF BONDS — SALES TAX (EXCELSIOR SPRINGS) | |||
94.585 | Sales tax authorized (Excelsior Springs) — ballot language — deposit of ... (8/28/2011) | ||
TRANSPORTATION SALES TAX (Kansas City, St. Louis City and County) | |||
94.600 | Definitions. (8/28/2008) | ||
94.605 | Tax, how imposed — rate of tax — boundary change, procedure — effective ... (8/28/2008) | ||
94.620 | Applicable provisions. (8/28/1991) | ||
94.625 | Deposit of collections — transportation sales tax fund. (8/28/1991) | ||
94.630 | Funds, how distributed — adjustments, how made — tax abolished, notice of — ... (8/28/1991) | ||
94.645 | Transportation trust fund created, limitation on use of funds, audit ... (8/28/1997) | ||
94.650 | No bar to use of other city revenues for public mass transportation purposes. (6/13/1973) | ||
94.655 | Procedure for cities to adopt transportation sales tax. (8/28/2000) | ||
TRANSPORTATION SALES TAX (St. Louis City and County) | |||
94.660 | Transportation sales tax, ballot — effective, when — approval required in ... (8/28/2007) | ||
CITIES, ALL OTHERS WITH POPULATIONS OF 200 OR MORE | |||
94.700 | Definitions. (8/28/2012) | ||
94.705 | Tax, how imposed — ballot form — rate of tax — boundary changes, procedure ... (8/28/1996) | ||
94.720 | Applicable provisions. (8/28/1991) | ||
94.725 | Deposit of collection — city transportation sales tax trust fund. (8/28/1991) | ||
94.730 | Funds, how distributed — adjustments, how made — tax abolished, notice ... (8/28/1991) | ||
94.745 | City transportation trust fund created — special trust fund created to ... (8/28/1996) | ||
94.750 | No bar to use of other city revenues for public mass transportation. (1/5/1984) | ||
94.755 | Voter approval not required — recodification of existing law. (1/5/1984) | ||
MUNICIPAL TOURISM TAX (City of Branson) | |||
Tourism sales taxes, collection, distribution, administration, 67.663; limitations on imposition, 67.664 |
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94.800 | Tax established. (9/15/1997) | ||
94.802 | Hotel and motel charges and price charged for private tourist attractions, ... (9/15/1997) | ||
94.805 | Restaurant and intoxicating liquor charges, tax on, maximum rate. (9/15/1997) | ||
94.812 | Retailers liable for tax, collection and return of taxes. (8/28/2001) | ||
94.815 | Tourism tax trust fund, established — distribution — infrastructure ... (9/15/1997) | ||
94.817 | Ballot for submission, all taxes. (9/15/1997) | ||
94.820 | Bonds, retirement of — procedures. (9/15/1997) | ||
94.822 | Effective date of taxes. (9/15/1997) | ||
94.825 | Tax may not terminate prior to retirement of bonds. (9/15/1997) | ||
MUNICIPAL TOURISM TAX | |||
94.830 | Hotel and motel tax, authorized — ballot — collection of tax — penalties ... (2/4/1993) | ||
94.831 | Tourism tax on transient guests in hotels and motels (Salem). (8/28/2004) | ||
94.832 | Transient guest tax for tourism and infrastructure improvements (North ... (8/28/2010) | ||
94.834 | Tourism tax on transient guests in hotels and motels (Marshall, Sweet ... (8/28/2004) | ||
94.836 | Tourism tax on transient guests in hotels and motels (Marston, Matthews, ... (8/28/2004) | ||
94.837 | Transient guest tax (Canton, LaGrange, Edina, special charter cities). (8/28/2007) | ||
94.838 | Transient guest tax and tax on retail sales of food (Lamar Heights). (8/28/2005) | ||
94.840 | Transient guest tax for tourism and convention facilities (City of Raytown). (8/28/2010) | ||
SALES TAX CITIES, TOWNS AND VILLAGES IN ST. LOUIS COUNTY | |||
94.850 | Sales tax may be proposed by governing body, submission to voters — ballot form. (8/28/1993) | ||
94.852 | Boundary changes, procedure, city clerk's duties — tax effect on detached ... (8/28/1993) | ||
94.855 | Collection, definitions and procedure applicable to sales tax. (8/28/1993) | ||
94.857 | Sales tax to be deposited in special municipal sales tax trust fund — not ... (8/28/1993) | ||
TOURISM TAX CERTAIN CITIES AND COUNTIES (Poplar Bluff, Sikeston — Stoddard and Pemiscot Counties) | |||
Tourism sales taxes, collection, distribution, administration, 67.663; limitations on imposition, 67.664 |
|||
94.870 | Tourism tax on transient guests, definitions — authority to impose tax, ... (8/28/2007) | ||
94.873 | Retailers and persons liable for payment of taxes and returns. (8/28/1994) | ||
94.875 | Tourism tax trust fund established, purpose — taxes to be deposited in fund ... (8/28/2007) | ||
94.877 | Ballot form for submission of tax — tax to become effective, when. (8/28/1994) | ||
94.879 | Options on how tax shall be collected, internal collection by political ... (8/28/1994) | ||
94.881 | Penalty for delinquent taxes, amount — taxes delinquent, when. (8/28/1994) | ||
94.890 | Municipalities in St. Louis County, sales tax to fund capital improvements ... (8/28/1995) | ||
PUBLIC SAFETY SALES TAX, CERTAIN CITIES | |||
94.900 | Sales tax authorized (Blue Springs, Centralia, Excelsior Springs, Fayette, ... (8/28/2023) | ||
94.902 | Sales tax authorized for certain cities (Branson West, Clinton, Cole Camp, ... (8/28/2023) | ||
94.903 | Sales tax authorized (certain fourth class cities) — ballot — ... (8/28/2017) | ||
SALES TAX FOR PROMOTION OF TOURISM (City of Joplin) | |||
94.950 | Historical locations and museums, sales tax authorized for promotion of ... (8/28/2007) | ||
ST. LOUIS MEDICALLY INDIGENT SALES TAX | |||
94.1000 | Medically indigent sales tax authorized for St. Louis — ballot contents — ... (7/7/1997) | ||
ECONOMIC DEVELOPMENT SALES TAX, CERTAIN CITIES (Jefferson City and Kirksville) | |||
94.1008 | Economic development sales tax authorized for Kirksville, ballot language, ... (8/28/2000) | ||
94.1010 | Economic development sales tax, certain cities (Jefferson City) — economic ... (12/23/1997) | ||
MULTIPURPOSE CONFERENCE AND CONVENTION CENTER SALES TAX (City of Waynesville) | |||
94.1011 | Transient guest tax for multipurpose conference and convention center. (8/28/2010) | ||
ECONOMIC DEVELOPMENT SALES TAX, CERTAIN CITIES | |||
94.1012 | Economic development sales tax (Poplar Bluff) — ballot language — rate of ... (2/1/2005) | ||
94.1013 | Transient guest tax — ballot language (cities of Jonesburg and New Florence). (8/28/2013) |
- Cross References | |
---|---|
Abstract of assessment, city to reimburse county for costs, 137.400 | |
Bonded indebtedness, annual tax to pay, 95.135 | |
City parks, tax for purchase and maintenance, 90.010, 90.500, 90.510 | |
City property exempt from county library tax, 182.030 | |
Delinquent taxes, duty of county collectors as to city and town taxes, 139.050, 140.670 to 140.720 | |
Equalization, county board of, representation, constitutional charter cities of less than 300,000, 138.015 | |
Farmer selling produce, city not to tax, 71.630 | |
Firemen's pension, tax for, 87.010, 87.410 | |
Free band concerts in certain cities, tax for, 71.640, 71.650 | |
Judgment, court may require city to levy tax to pay, 513.410 to 513.420 | |
Library, additional levy for, maximum, 137.030 | |
Library, tax for establishment and maintenance, 182.145 | |
Limit on assessed valuation, Const. Art. X § 11 | |
Motor vehicle license tax, 301.340 | |
Presumption of legality of tax and proceedings, 140.510 | |
Professions, city prohibited from taxing, 71.620 | |
Railroads, taxation of by cities, 151.100 to 151.120 | |
Sale of bingo supplies exempt, 313.085 | |
Special charter cities, business not taxable unless named in charter, 71.610 | |
Taxation in towns and villages, 80.430 to 80.490 | |
Tourism sales taxes, collection, distribution, administration, 67.663; limitations on imposition, 67.664 | |
Transit authority, St. Charles County, sales tax, 238.410 | |
Vending machines, sales of tangible property to owners or operators subject to sales tax, exceptions, 144.012 | |
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8 Dec 2024 13:12
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