Missouri Revisor of Statutes - Revised Statutes of Missouri, RSMo Chapter 94

Title VII CITIES, TOWNS AND VILLAGES

Chapter 94 Taxation in Other Cities ✹⚿

	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 — representation for county board of equalization. (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 delinquent taxes. (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 — prohibition on local license fees in excess of certain amounts in certain cities (Edmundson, Woodson Terrace) — license fee on hotels or motels (St. Peters) — increase or decrease of tax, when. (8/28/2014)
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) — increase or decrease of tax, when. (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 delinquent taxes. (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 brought. (8/28/1957)
	CONSTITUTIONAL CHARTER CITIES
94.400	Maximum rate of tax — how increased — extension of period of increase — continuation of levy. (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, 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 created — distribution of funds, procedure. (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 director of revenue — refunds authorized — effect of abolition of tax. (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 — revenue to be used for capital improvements — revenue bonds, retirement — special trust fund — limitation on use of revenue by city of St. Louis — refunds authorized — Kansas City alternative tax authorized. (8/28/2010)
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. (8/28/2004)
	PUBLIC SAFETY DEPARTMENTS — SALES TAX (City of Springfield)
94.579	Sales tax authorized — ballot language — use of moneys — repeal of tax, ballot language — continuation of tax, ballot language. (8/28/2015)
	CAPITAL IMPROVEMENTS FOR PUBLIC SAFETY — SALES TAX (City of Columbia)
94.581	Sales tax authorized (Columbia) — ballot language — deposit of revenue generated — fund created, purpose — refunds, when. (8/28/2011)
	COMMUNITY CENTER AND RETIRING OF BONDS — SALES TAX (EXCELSIOR SPRINGS)
94.585	Sales tax authorized (Excelsior Springs) — ballot language — deposit of revenue generated — repeal, procedure — board established, duties — limitation on refinancing. (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 date for tax or its abolition — city or county clerk's duties. (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 — two percent, retention of, when. (8/28/1991)
94.645	Transportation trust fund created, limitation on use of funds, audit required — sheltered workshop, transportation, percentage authorized for St. Louis City and County. (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 city and county — collection, fund created — use of funds — abolition of tax, procedure — reduction of rate. (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 — retirement of bonds necessary to terminate tax, when. (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 procedure — two percent retention, when. (8/28/1991)
94.745	City transportation trust fund created — special trust fund created to retire bonds — limitation on use of funds — audit required. (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
94.800	Tax established. (9/15/1997)
94.802	Hotel and motel charges and price charged for private tourist attractions, tax on, maximum rate, definitions. (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 account, established — debt retirement account, established — tourism promotion account, established. (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 may be collected (Rolla). (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 Kansas City). (8/28/2010)
94.834	Tourism tax on transient guests in hotels and motels (Marshall, Sweet Springs, and Concordia). (8/28/2004)
94.836	Tourism tax on transient guests in hotels and motels (Marston, Matthews, Steele) — procedure, ballot, use of revenues — repeal of tax. (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 and added territory. (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 to be a state fund — distribution formula — refunds, procedure, director of revenue, duties — abolishing of tax, procedure. (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, rate — exception. (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 — distribution — election required to impose tax. (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 subdivision's officer or director of revenue. (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 — ballot, contents — approval of tax, options of governing body — municipal capital improvements sales tax fund, distribution — special trust fund — director of revenue, duties — erroneous payments, refunds. (8/28/1995)
	PUBLIC SAFETY SALES TAX, CERTAIN CITIES
94.900	Sales tax authorized (Blue Springs, Centralia, Excelsior Springs, Fayette, Harrisonville, Lebanon, Marshall, Odessa, Portageville, Riverside, Smithville, St. Joseph, and certain other fourth class cities) — proceeds to be used for public safety purposes — ballot language — collection of tax, procedure. (8/28/2023)
94.902	Sales tax authorized for certain cities (Branson West, Clinton, Cole Camp, Fayette, Gladstone, Grandview, Liberty, North Kansas City, Raytown, Riverside, and certain other fourth class cities) — ballot, effective date — administration and collection — refunds, use of funds upon establishment of tax — repeal — automatic expiration date, when. (8/28/2023)
94.903	Sales tax authorized (certain fourth class cities) — ballot — administration and collection — refunds — repeal of tax, ballot — continuation of tax, 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 tourism — ballot language — revenue, use of — repeal of tax, ballot language. (8/28/2007)
	ST. LOUIS MEDICALLY INDIGENT SALES TAX
94.1000	Medically indigent sales tax authorized for St. Louis — ballot contents — director of revenue duties — rate of tax — medical indigence sales tax fund. (7/7/1997)
	ECONOMIC DEVELOPMENT SALES TAX, CERTAIN CITIES (Jefferson City and Kirksville)
94.1008	Economic development sales tax authorized for Kirksville, ballot language, expiration date, collection, rate, creation of fund. (8/28/2000)
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, limitation on use of moneys — tax terminates, when. (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 tax — revenue from tax deposited in the local economic development sales tax fund. (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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