reglab/housing_qa huggingface dataset:
MO Rev Stat § 67.639 (2021)
2021 Missouri Revised Statutes|Title VI - County, Township and Political Subdivision Government|Chapter 67 - Political Subdivisions, Miscellaneous Powers|Section 67.639 - Convention and sports complex fund, certain cities and counties may establish, purpose.

Effective - 28 Aug 1989   67.639. Convention and sports complex fund, certain cities and counties may establish, purpose. — Each county and each city, as defined by section 67.638, is authorized to establish, by ordinance or order of the county or city governing body, a "Convention and Sports Complex Fund", for the purposes of developing, maintaining or operating within its jurisdiction, sports, convention, exhibition or trade facilities, which fund shall be separate from the general funds of such county or city, but which shall be subject to the provisions of the charter of such county or city. ­­-------- (L. 1989 S.B. 295 & 312 § 2)
MO Rev Stat § 67.643 (2021)
2021 Missouri Revised Statutes|Title VI - County, Township and Political Subdivision Government|Chapter 67 - Political Subdivisions, Miscellaneous Powers|Section 67.643 - Law not to impair existing rights of political subdivisions.

Effective - 28 Aug 1989   67.643. Law not to impair existing rights of political subdivisions. — Nothing contained in sections 67.638 to 67.645 shall impair the powers of any county, municipality or other political subdivision to acquire, own, operate, develop or improve any facility of the type which it may be otherwise empowered to acquire, own, operate, develop or improve. ­­-------- (L. 1989 S.B. 295 & 312 § 4)
MO Rev Stat § 67.645 (2021)
2021 Missouri Revised Statutes|Title VI - County, Township and Political Subdivision Government|Chapter 67 - Political Subdivisions, Miscellaneous Powers|Section 67.645 - Report to general assembly, when — biennial audit, required.

Effective - 28 Aug 1989   67.645. Report to general assembly, when — biennial audit, required. — The county or city shall, before the second Monday in April, make an annual report to the general assembly stating the condition of its convention and sports complex fund on the first day of January of that year, and the various sums of money received by the county or city into that fund and distributed by the county or city from that fund during the preceding calendar year, except that after the second year of operation and each year thereafter such report to the general assembly shall be made in January. The county or city shall employ a certified public accountant to conduct a biennial audit of all accounts and transactions of the convention and sports complex fund and may compensate such accountants out of the funds. ­­-------- (L. 1989 S.B. 295 & 312 § 5)
MO Rev Stat § 67.650 (2021)
2021 Missouri Revised Statutes|Title VI - County, Township and Political Subdivision Government|Chapter 67 - Political Subdivisions, Miscellaneous Powers|Section 67.650 - Regional convention and sports complex authority established.

Effective - 28 Aug 1988   67.650. Regional convention and sports complex authority established. — In each city not within a county and in each first class county with a charter form of government which adjoins such city not within a county there is hereby established a joint "Regional Convention and Sports Complex Authority". ­­-------- (L. 1988 H.B. 1144)  CROSS REFERENCE:  Sports complex authority, Jackson County, 64.920  (1991) Where any benefits to private persons under statutes are incidental and do not take away from primary purpose of legislation to increase convention and sports activity in area, the agreement entered into pursuant to statutes does not violate constitutional provision prohibiting general assembly from granting money or lending credit to private persons or corporations. Rice v. Ashcroft, 831 S.W.2d 206 (Mo. App. W.D.).
MO Rev Stat § 67.651 (2021)
2021 Missouri Revised Statutes|Title VI - County, Township and Political Subdivision Government|Chapter 67 - Political Subdivisions, Miscellaneous Powers|Section 67.651 - Definitions.

Effective - 28 Aug 1991   67.651. Definitions. — As used in sections 67.650 to 67.658, the following terms mean:  (1) "Authority", the regional convention and sports complex authority created in section 67.650;  (2) "Bond", any bond, including refunding bonds, notes, interim certificates, debentures, or other obligations issued by an authority pursuant to section 67.653;  (3) "Chief executive", the mayor of the city and the county executive of the county;  (4) "City", a constitutional charter city not within a county;  (5) "County", a constitutional charter county adjoining a constitutional charter city not within a county;  (6) "Governing body", the board of aldermen charged with governing the city and the county council charged with governing the county;  (7) "Multiple purposes", all purposes for which a building operated by the authority can legally be used, including multiple sports;  (8) "Transient guest", a person who occupies a room or rooms in a hotel or motel for thirty-one days or less during any calendar quarter. ­­-------- (L. 1988 H.B. 1144, A.L. 1991 S.B. 373)
MO Rev Stat § 67.654 (2021)
2021 Missouri Revised Statutes|Title VI - County, Township and Political Subdivision Government|Chapter 67 - Political Subdivisions, Miscellaneous Powers|Section 67.654 - Investment in bond issues, by whom, authority.

Effective - 28 Aug 1988   67.654. Investment in bond issues, by whom, authority. — The bonds of the authority are securities in which all public officers and bodies of this state and all municipalities and municipal subdivisions, all insurance companies and associations and other persons carrying on an insurance business, all banks, trust companies, savings associations, savings and loan associations, investment companies, all administrators, guardians, executors, trustees, and other fiduciaries, and all other persons whatsoever who are now or may hereafter be authorized to invest in bonds or other obligations of the state, may properly and legally invest funds, including capital, in their control or belonging to them. ­­-------- (L. 1988 H.B. 1144)
MO Rev Stat § 67.655 (2021)
2021 Missouri Revised Statutes|Title VI - County, Township and Political Subdivision Government|Chapter 67 - Political Subdivisions, Miscellaneous Powers|Section 67.655 - Tax exemption for property and income of authority.

Effective - 28 Aug 1988   67.655. Tax exemption for property and income of authority. — The income of the authority and all properties at any time owned by the authority shall be exempt from all taxation in the state of Missouri. For the purposes of section 409.402, all bonds issued by the authority shall be deemed to be securities issued by a public instrumentality of the state of Missouri. ­­-------- (L. 1988 H.B. 1144)
MO Rev Stat § 67.656 (2021)
2021 Missouri Revised Statutes|Title VI - County, Township and Political Subdivision Government|Chapter 67 - Political Subdivisions, Miscellaneous Powers|Section 67.656 - Regional convention and sports complex fund established — lapse to general revenue prohibited — funding, where.

Effective - 28 Aug 1989   67.656. Regional convention and sports complex fund established — lapse to general revenue prohibited — funding, where. — 1. A "Regional Convention and Sports Complex Fund", is hereby created. The regional convention and sports complex fund shall be administered by the authority and used to carry out the provisions of sections 67.650 to 67.658. The provisions of section 33.080 to the contrary notwithstanding, all moneys in the fund created by this section shall not be transferred and placed to the credit of the general revenue fund at the end of each biennium.  2. The regional convention and sports complex fund shall be funded with any rents, fees or charges received by the authority pursuant to any contract, agreement, lease or sublease provided for in subsection 3 of section 67.657. If the amounts received by the authority and deposited in the regional convention and sports complex fund are insufficient to discharge the obligations incurred in connection with the financing of any facility, the user, tenant or lessee that secured a letter of credit, policy of insurance or guaranty securing payment of any bonds or other indebtedness issued by the authority to fund the construction of such facility, shall deposit such shortfall in the regional convention and sports complex fund at such time or times as are necessary to discharge the authority's obligations. ­­-------- (L. 1988 H.B. 1144, A.L. 1989 S.B. 295 & 312)
MO Rev Stat § 67.658 (2021)
2021 Missouri Revised Statutes|Title VI - County, Township and Political Subdivision Government|Chapter 67 - Political Subdivisions, Miscellaneous Powers|Section 67.658 - Report by authority, contents, when — audit of accounts by independent accountants, when.

Effective - 28 Aug 1988   67.658. Report by authority, contents, when — audit of accounts by independent accountants, when. — 1. The authority shall, before the second Monday in April, make an annual report to the chief executives and governing bodies of the city and county, respectively, and to the general assembly stating the condition of the authority on the first day of January of that year, and the various sums of money received and distributed by it during the preceding calendar year, except that after the second year of operation and each year thereafter, such report to the general assembly shall be made in January. The authority shall employ an independent firm of accountants to conduct a biennial audit of all accounts and transactions of the authority.  2. In the nominating and appointment process of sections 67.650 to 67.658, those persons nominating and appointing as well as those confirming appointments shall be bound by the spirit of subsection 2 of section 213.020. ­­-------- (L. 1988 H.B. 1144)
MO Rev Stat § 67.661 (2021)
2021 Missouri Revised Statutes|Title VI - County, Township and Political Subdivision Government|Chapter 67 - Political Subdivisions, Miscellaneous Powers|Section 67.661 - Authorities' duties — annual report due when — no public revenue authorized.

Effective - 23 Dec 1997   67.661. Authorities' duties — annual report due when — no public revenue authorized. — 1. The duties of the authority created in section 67.660 shall include, but are not limited to, the study and review of all current major sports leagues, clubs or franchises operating in any city not within a county and the analysis of possibilities for future growth and expansion of existing and new major sports leagues, clubs or franchises in that city and surrounding areas. Unless and until otherwise provided, the authority shall make an annual report, due by December first of every year, to the governor, the president pro tem of the senate, the speaker of the house of representatives and the director of the department of economic development, setting forth in detail the authority's findings and recommendations.  2. No use of public revenue is authorized by sections 67.660 to 67.661. ­­-------- (L. 1997 2d Ex. Sess. S.B. 1 §§ 6, 7)  Effective 12-23-97
MO Rev Stat § 67.662 (2021)
2021 Missouri Revised Statutes|Title VI - County, Township and Political Subdivision Government|Chapter 67 - Political Subdivisions, Miscellaneous Powers|Section 67.662 - Limitations on applicability

Effective - 28 Aug 2010   67.662. Limitations on applicability — Notwithstanding any other provisions of law to the contrary, any tax imposed or collected by any municipality, any county, or any local taxing entity on or related to any transient accommodations, whether imposed as a hotel tax, occupancy tax, or otherwise, shall apply solely to amounts actually received by the operator of a hotel, motel, tavern, inn, tourist cabin, tourist camp, or other place in which rooms are furnished to the public. Under no circumstances shall a travel agent or intermediary be deemed an operator of a hotel, motel, tavern, inn, tourist cabin, tourist camp, or other place in which rooms are furnished to the public unless such travel agent or intermediary actually operates such a facility. This section shall not apply if the purchaser of such rooms is an entity which is exempt from payment of such tax. This section is intended to clarify that taxes imposed as a hotel tax, occupancy tax, or otherwise shall apply solely to amounts received by operators, as enacted in the statutes authorizing such taxes. ­­-------- (L. 2010 H.B. 1442 § 1)
MO Rev Stat § 67.663 (2021)
2021 Missouri Revised Statutes|Title VI - County, Township and Political Subdivision Government|Chapter 67 - Political Subdivisions, Miscellaneous Powers|Section 67.663 - Tourism taxes, collection, distribution and administration.

Effective - 15 Sep 1997   67.663. Tourism taxes, collection, distribution and administration. — All local sales taxes or gross receipts taxes adopted for the purpose, in whole or in part, for providing revenues for the promotion of tourism, other than those collected by the department of revenue pursuant to other provisions of law, shall be collected, administered and distributed pursuant to procedures provided for or authorized by the applicable statutory or charter authorization for such tax and any other applicable provisions of law. If any tax, interest or penalty is due under any such statutory or charter authorization to which this section applies, the political subdivision, in addition to remedies provided under any other applicable provisions of law or charter provision, may make an assessment of the amount due; the remedies and collection procedures provided with respect to the collection of sales taxes under sections 144.380, 144.390, 144.400, 144.410, 144.425 and 144.427 may be used by the political subdivision and officials authorized to collect such taxes, interest and penalties and such political subdivision, officials and counsel representing them are authorized to proceed in the same manner in which the director of revenue and the attorney general are authorized to act under said sections with respect to sales taxes; and an assessment by a political subdivision pursuant to the authority granted in this section shall have the same effect and be considered as a final assessment under the aforementioned sections. ­­-------- (L. 1997 2d Ex. Sess. H.B. 3 § 1)  Effective 9-15-97
MO Rev Stat § 67.664 (2021)
2021 Missouri Revised Statutes|Title VI - County, Township and Political Subdivision Government|Chapter 67 - Political Subdivisions, Miscellaneous Powers|Section 67.664 - Limitations on imposition of tourism taxes.

Effective - 15 Sep 1997   67.664. Limitations on imposition of tourism taxes. — If a county, municipality or other political subdivision imposes a local sales tax or a local gross receipts tax for the purpose of promoting tourism under any other statutory or charter authorization, such county, municipality or other political subdivision shall not impose any tax authorized pursuant to the provisions of section 67.1000, 67.1150, 67.1170, 67.1177, 67.1360, 67.1362 or 67.1364, or section 94.870. No city or county which is within an area within which a tax is imposed pursuant to section 67.601 to 67.626, shall itself impose any tax which is authorized under any of the provisions of sections 67.1000, 67.1150, 67.1170, 67.1177, 67.1360, 67.1362 or 67.1364. ­­-------- (L. 1997 2d Ex. Sess. H.B. 3 § 2)  Effective 9-15-97
MO Rev Stat § 67.667 (2021)
2021 Missouri Revised Statutes|Title VI - County, Township and Political Subdivision Government|Chapter 67 - Political Subdivisions, Miscellaneous Powers|Section 67.667 - Adoption of tourism tax, procedure — ballot form.

Effective - 20 May 1982   67.667. Adoption of tourism tax, procedure — ballot form. — The governing body of any county described in section 67.665 may, by adopting an order, impose the tourism tax; provided, however, that no order enacted pursuant to the authority granted by the provisions of section 67.665 shall be effective unless the governing body of the county submits to the voters of the county, at a countywide general or primary election or at a special election called for that purpose, a proposal to authorize the governing body of the county to impose the tourism tax. The ballot of submission shall contain, but not be limited to, the following language:  ☐  For the tourism tax  ☐  Against the tourism tax  ­­If a majority of the votes cast on the proposal by the qualified voters voting thereon are in favor of the proposal, then the order shall be in effect. If a majority of the votes cast by the qualified voters voting are opposed to the proposal, then the governing body of the county shall have no power to impose the tax herein authorized unless and until the governing body of the county shall again have submitted another proposal to authorize the governing body of the county to impose the tax, and such proposal is approved by a majority of the qualified voters voting thereon. ­­-------- (L. 1982 S.B. 711 § 11)  Effective 5-20-82
MO Rev Stat § 67.669 (2021)
2021 Missouri Revised Statutes|Title VI - County, Township and Political Subdivision Government|Chapter 67 - Political Subdivisions, Miscellaneous Powers|Section 67.669 - Additional fee for short-term rentals of motor vehicles, check-off box provided (Platte County).

Effective - 28 Aug 2001   67.669. Additional fee for short-term rentals of motor vehicles, check-off box provided (Platte County). — 1. Any county of the first classification without a charter form of government with a population of more than fifty-seven thousand inhabitants but less than sixty thousand inhabitants may, by ordinance or order of the governing body of the county and approved by the majority of the qualified voters of the county, require each contract covering the rental of a motor vehicle which is rented within such county on a short-term basis to provide a box which the renter may use to indicate that a one dollar fee may be added to the contract. For purposes of this section "short-term" shall mean a rental contract of less than one month. The fee shall be collected by any business located in such county which rents motor vehicles on a short-term basis upon payment of the contract by the customer.  2. The county collector of such county may provide for collection of such fee on forms provided by the county collector. Failure to collect and remit such fees by any business located in such county which rents motor vehicles on a short-term basis shall be subject to a penalty of five percent per month together with interest as determined by section 32.065.  3. All revenues collected from the imposition of the fee as authorized by this section shall be used solely for tourism purposes within such county. ­­-------- (L. 2001 S.B. 323 & 230 § 1)
MO Rev Stat § 67.672 (2021)
2021 Missouri Revised Statutes|Title VI - County, Township and Political Subdivision Government|Chapter 67 - Political Subdivisions, Miscellaneous Powers|Section 67.672 - Retailer in area to add tax to purchase price — collection to be based on bracket system.

Effective - 28 Aug 1988   67.672. Retailer in area to add tax to purchase price — collection to be based on bracket system. — 1. In the area of each county in which a tourism sales tax has been imposed in the manner provided by sections 67.671 to 67.685, every retailer within such area, except as otherwise limited in subsection 4 of section 67.671, but including those located partially within the area, shall add the tax imposed by the provisions of this act* to his sale price, and this tax shall be a debt of the purchaser to the retailer until paid, and shall be recoverable at law in the same manner as the purchase price.  2. In counties imposing a tax under the provisions of sections 67.671 to 67.685, in order to permit sellers required to collect and report the tourism sales tax to collect the amount required to be reported and remitted, but not to change the requirements of reporting or remitting the tax, or to serve as a levy of the tax, and in order to avoid fractions of pennies, the governing body may authorize the use of a bracket system similar to that authorized by the provisions of section 144.285 and notwithstanding the provisions of that section, this new bracket system shall be used where this tax is imposed and shall apply to all taxable transactions. ­­-------- (L. 1985 H.B. 129 § 1 subsecs. 5, 6, A.L. 1988 H.B. 1607)  *"This act" (H.B. 1607, 1988) contained numerous sections. Consult Disposition of Sections table for a definitive listing.
MO Rev Stat § 67.673 (2021)
2021 Missouri Revised Statutes|Title VI - County, Township and Political Subdivision Government|Chapter 67 - Political Subdivisions, Miscellaneous Powers|Section 67.673 - Repeal of tax, procedure, ballot form — effective when.

Effective - 28 Aug 1985   67.673. Repeal of tax, procedure, ballot form — effective when. — The governing body of any county which has adopted a tourism sales tax pursuant to sections 67.671 to 67.685 may submit the question of repeal of the tax to the voters at any primary or general election. The ballot of submission shall be in substantially the following form:   Shall the county of ______ (Insert name of county) repeal the tourism sales tax of ______ (Insert rate of percent) percent in effect in certain areas of the county?    ☐ YES   ☐ NO    ­­If a majority of the votes cast on the proposal are in favor of repeal, that repeal shall become effective on December thirty-first of the calendar year in which such repeal was approved. ­­-------- (L. 1985 H.B. 129 § 1 subsec. 7)
MO Rev Stat § 67.674 (2021)
2021 Missouri Revised Statutes|Title VI - County, Township and Political Subdivision Government|Chapter 67 - Political Subdivisions, Miscellaneous Powers|Section 67.674 - Additional tax imposed on goods subject to tourism sales tax, computation — report to county collector or to director of revenue, when.

Effective - 10 Mar 1993   67.674. Additional tax imposed on goods subject to tourism sales tax, computation — report to county collector or to director of revenue, when. — The order imposing the tourism sales tax under the provisions of sections 67.671 to 67.685 shall impose upon all sellers within the area wherein the tax is to be paid an additional tax on all goods subject to tax included in chapter 144 except as otherwise limited in subsection 4 of section 67.671. The amount reported and returned by the seller shall be computed on the basis of the tax imposed by the order as authorized by sections 67.671 to 67.685. The seller shall report and return the amount so computed to the county collector unless the tax is imposed on all sales within the entire county that are subject to taxation under the provisions of sections 144.010 to 144.525, in which case the seller shall report the amount so computed to the director of revenue. ­­-------- (L. 1985 H.B. 129 § 2, A.L. 1988 H.B. 1607, A.L. 1993 S.B. 348)  Effective 3-10-93