Revisor Home

Title VI COUNTY, TOWNSHIP AND POLITICAL SUBDIVISION GOVERNMENT

Chapter 67

previous next Effective - 28 Aug 1979bottom

  67.500.  Short title — definitions. — Sections 67.500 to 67.545 are known and may be cited as the "County Sales Tax Act", and the following words shall have the following meanings unless a different meaning clearly appears from the context:

  (1)  "County" shall mean all areas of all counties within the state of Missouri except cities not within a county and first class counties adjoining such cities;

  (2)  "Director of revenue" shall mean the director of revenue of the state of Missouri;

  (3)  "Person" means an individual, corporation, partnership or other entity;

  (4)  "Sales tax revenue collected" shall mean the amount of sales tax revenue received by a county during the first six calendar months of any year multiplied by two;

  (5)  "Total property tax levy" shall include all those ad valorem taxes which counties have the authority to levy on all classes of property, except those ad valorem taxes originally requiring voter approval and those taxes levied to retire indebtedness, plus an allowance for ad valorem taxes which will be billed but not collected in that calendar year.  The individual tax rates of these ad valorem taxes shall not exceed the amounts allowed to be levied without voter approval by the constitution and laws of this state unless the voters have approved that rate of levy.

­­--------

(L. 1979 S.B. 339 § 1)


---- end of effective   28 Aug 1979 ----

use this link to bookmark section  67.500


In accordance with Section 3.090, the language of statutory sections enacted during a legislative session are updated and available on this website on the effective date of such enacted statutory section. Revisor Home    

Other Information
 Recent Sections Editorials May Be Cited As Tables & Forms Multiple Enact
Repeal & Transfer Definitions

Site changes Contact
Other Links
Oversight Library MO WebMasters
Senate
Missouri Senate
State of Missouri
MO.gov
House
Missouri House

@03:26:17.6 9