reglab/housing_qa huggingface dataset:
MO Rev Stat § 94.725 (2021)
2021 Missouri Revised Statutes|Title VII - Cities, Towns and Villages|Chapter 94 - Taxation in Other Cities|Section 94.725 - Deposit of collection — city transportation sales tax trust fund.

Effective - 28 Aug 1991   94.725. Deposit of collection — city transportation sales tax trust fund. — All sales taxes collected by the director of revenue under the provisions of sections 94.700 to 94.755, less one percent for the cost of collection which shall be deposited in the state's general revenue fund after payment of premiums for surety bonds as provided in section 32.087, shall be deposited with the state treasurer in a special trust fund, which is hereby created, to be known as the "City Transportation Sales Tax Trust Fund". The moneys in this fund are not state funds and shall not be commingled with any funds of the state. The director of revenue shall keep accurate records of the amount of money in the trust fund which was collected in each city wherein a sales tax is imposed pursuant to the provisions of sections 94.700 to 94.755. The records shall be open to the inspection of the officers of the city and the public. ­­-------- (L. 1983 1st Ex. Sess. H.B. 9 § 6, A.L. 1991 H.B. 29)
MO Rev Stat § 94.730 (2021)
2021 Missouri Revised Statutes|Title VII - Cities, Towns and Villages|Chapter 94 - Taxation in Other Cities|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 — adjustments, how made — tax abolished, notice procedure — two percent retention, when. — 1. Not later than the tenth day of each month the director of revenue shall distribute all moneys deposited in the trust fund during the preceding month to the city treasurer or such other officer as may be designated by the city ordinance imposing the tax authorized by sections 94.700 to 94.755, the sum due the city as certified by the director of revenue.  2. The director of revenue may authorize the state treasurer to make refunds from the amounts in the trust fund and credited to any city for erroneous payments and overpayments made, and may redeem dishonored checks and drafts deposited to the credit of such cities. If any city abolishes the tax, the city shall notify the director of revenue of the action at least ninety days prior to the effective date of the repeal and the director of revenue may order retention in the trust fund, for a period of one year, of two percent of the amount collected after receipt of such notice to cover possible refunds or overpayment of the tax and to redeem dishonored checks and drafts deposited to the credit of such accounts. After one year has elapsed after the effective date of abolition of the tax in such city, the director of revenue shall authorize the state treasurer to remit the balance in the account to the city and close the account of that city. The director of revenue shall notify each city of each instance of any amount refunded or any check redeemed from receipts due the city. ­­-------- (L. 1983 1st Ex. Sess. H.B. 9 § 7, A.L. 1991 H.B. 29)
MO Rev Stat § 94.750 (2021)
2021 Missouri Revised Statutes|Title VII - Cities, Towns and Villages|Chapter 94 - Taxation in Other Cities|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 of other city revenues for public mass transportation. — Nothing contained in sections 94.700 to 94.755 shall be construed to prevent a city from appropriating and paying moneys from any of its other revenues to an interstate transportation authority, a city transit authority or a city utilities board for any of the purposes enumerated in sections 94.700 to 94.750, and all cities are empowered to appropriate and pay or expend moneys from any of its revenues for the public mass transportation purposes enumerated in sections 94.700 to 94.755. ­­-------- (L. 1983 1st Ex. Sess. H.B. 9 § 11)  Effective 1-05-84
MO Rev Stat § 94.755 (2021)
2021 Missouri Revised Statutes|Title VII - Cities, Towns and Villages|Chapter 94 - Taxation in Other Cities|Section 94.755 - Voter approval not required — recodification of existing law.

Effective - 05 Jan 1984   94.755. Voter approval not required — recodification of existing law. — It is the stated purpose and intent of the general assembly of the state of Missouri that sections 94.700 to 94.755 represent only a recodification of existing law and shall not constitute a new tax, license or fee, or an increase in the current levy or an existing tax, license or fee for the purpose of Article X, Section 22(a) of the Constitution of Missouri, and that cities which imposed and collected the tax under sections 94.600 to 94.655 before January 5, 1984, may collect such tax under the provisions of sections 94.700 to 94.755 without further approval of the voters as a continuation of a tax previously approved by the voters of such city. ­­-------- (L. 1983 1st Ex. Sess. H.B. 9 § 12)  Effective 1-05-84
MO Rev Stat § 94.800 (2021)
2021 Missouri Revised Statutes|Title VII - Cities, Towns and Villages|Chapter 94 - Taxation in Other Cities|Section 94.800 - Tax established.

Effective - 15 Sep 1997   94.800. Tax established. — In addition to any other taxes provided by law, tourism taxes may be imposed by certain municipalities pursuant to sections 94.802 and 94.805 and shall be administered in accordance with the provisions of sections 94.800 to 94.825; provided, however, that if any municipality 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 municipality shall not also impose a tourism tax pursuant to section 94.802 or section*94.805. ­­-------- (L. 1993 H.B. 345 § 1, A.L. 1997 2d Ex. Sess. H.B. 3)  Effective 9-15-97  *Word "section" does not appear in original rolls.  CROSS REFERENCE:  Violation of collection provisions of tourism sales tax, penalty, 144.157
MO Rev Stat § 94.805 (2021)
2021 Missouri Revised Statutes|Title VII - Cities, Towns and Villages|Chapter 94 - Taxation in Other Cities|Section 94.805 - Restaurant and intoxicating liquor charges, tax on, maximum rate.

Effective - 15 Sep 1997   94.805. Restaurant and intoxicating liquor charges, tax on, maximum rate. — In addition to any tourism tax imposed by section 94.802, the governing body of any municipality described in section 94.802 may impose, by ordinance, a tourism tax on the purchase price paid or charged to any person for food and drinks sold on the premises of restaurant establishments in such municipality or for drinks sold in such municipality for consumption on the premises by establishments licensed pursuant to section 311.090 to sell intoxicating liquors, at a rate not to exceed two percent, on such purchase price paid or charged. ­­-------- (L. 1993 H.B. 345 § 3, A.L. 1997 2d Ex. Sess. H.B. 3)  Effective 9-15-97
MO Rev Stat § 94.812 (2021)
2021 Missouri Revised Statutes|Title VII - Cities, Towns and Villages|Chapter 94 - Taxation in Other Cities|Section 94.812 - Retailers liable for tax, collection and return of taxes.

Effective - 28 Aug 2001   94.812. Retailers liable for tax, collection and return of taxes. — Every retailer, vendor, operator, and other person who sells or provides goods and services subject to tax under section 94.802 or section 94.805 shall be liable and responsible for the collection and payment of taxes due under these sections and shall make a return and remit such taxes to the municipality or its designee, at such times and in such manner as the governing body of the municipality shall prescribe. The collection of the taxes imposed by these sections shall be computed in accordance with schedules or systems approved by the governing body of the municipality. ­­-------- (L. 1993 H.B. 345 § 5, A.L. 1997 2d Ex. Sess. H.B. 3, A.L. 2001 S.B. 323 & 230)
MO Rev Stat § 94.820 (2021)
2021 Missouri Revised Statutes|Title VII - Cities, Towns and Villages|Chapter 94 - Taxation in Other Cities|Section 94.820 - Bonds, retirement of — procedures.

Effective - 15 Sep 1997   94.820. Bonds, retirement of — procedures. — 1. If a debt retirement account is established pursuant to subsection 3 of section 94.815, then a portion of seventy-five percent of the revenues received by a municipality from a tourism tax authorized by section 94.802 or section 94.805 which is required to be set aside for debt retirement purposes by any sinking fund or other requirement in connection with any bonds or indebtedness, or which is required by ordinance to be set aside for debt retirement purposes and to establish reserves and additional security, or which is otherwise required to be set aside so as to make scheduled payments upon and otherwise secure any outstanding bonds or indebtedness shall be deposited in a debt retirement account within the tourism tax trust fund provided for in section 94.815 and shall be used solely to retire and otherwise secure any outstanding bonds or indebtedness. Any remaining portion of the seventy-five percent of the revenues not deposited in the debt retirement account pursuant to this subsection shall be deposited in the infrastructure account provided for in section 94.815.  2. Once all the bonds and indebtedness for which the debt retirement account was established have been retired, all funds remaining in such account shall be transferred to the infrastructure account provided for in section 94.815. ­­-------- (L. 1993 H.B. 345 § 8, A.L. 1997 2d Ex. Sess. H.B. 3)  Effective 9-15-97
MO Rev Stat § 94.822 (2021)
2021 Missouri Revised Statutes|Title VII - Cities, Towns and Villages|Chapter 94 - Taxation in Other Cities|Section 94.822 - Effective date of taxes.

Effective - 15 Sep 1997   94.822. Effective date of taxes. — A tourism tax authorized by section 94.802 or section*94.805 shall be effective at such time as the governing body of the municipality shall determine within ninety days from the date such tax is approved by the voters of the municipality pursuant to section 94.817. After the effective date of any tax imposed under the provisions of sections 94.800 to 94.825, the municipality shall perform all functions incident to the administration, collection, enforcement, and operation of the tax. The taxes imposed under sections 94.800 to 94.825 shall be collected together and reported upon such forms and under such ordinances or administrative rules and regulations as may be prescribed by the governing body of the municipality. ­­-------- (L. 1993 H.B. 345 § 9, A.L. 1997 2d Ex. Sess. H.B. 3)  Effective 9-15-97  *Word "section" does not appear in original rolls.
MO Rev Stat § 94.825 (2021)
2021 Missouri Revised Statutes|Title VII - Cities, Towns and Villages|Chapter 94 - Taxation in Other Cities|Section 94.825 - Tax may not terminate prior to retirement of bonds.

Effective - 15 Sep 1997   94.825. Tax may not terminate prior to retirement of bonds. — No tax imposed pursuant to sections 94.800 to 94.822 for the purpose of retiring bonds issued under sections 94.800 to 94.822 may be terminated until all of such bonds have been retired. ­­-------- (L. 1993 H.B. 345 § 10, A.L. 1997 2d Ex. Sess. H.B. 3)  Effective 9-15-97
MO Rev Stat § 94.837 (2021)
2021 Missouri Revised Statutes|Title VII - Cities, Towns and Villages|Chapter 94 - Taxation in Other Cities|Section 94.837 - Transient guest tax (Canton, LaGrange, Edina, special charter cities).

Effective - 28 Aug 2007   94.837. Transient guest tax (Canton, LaGrange, Edina, special charter cities). — 1. The governing body of any city of the fourth classification with more than two thousand five hundred but fewer than two thousand six hundred inhabitants and located in any county of the third classification without a township form of government and with more than ten thousand four hundred but fewer than ten thousand five hundred inhabitants, the governing body of any special charter city, and the governing body of any city of the fourth classification with more than one thousand two hundred but fewer than one thousand three hundred inhabitants and located in any county of the third classification without a township form of government and with more than four thousand three hundred but fewer than four thousand four hundred inhabitants may impose a tax on the charges for all sleeping rooms paid by the transient guests of hotels or motels situated in the city or a portion thereof, which shall not be more than five percent per occupied room per night, except that such tax shall not become effective unless the governing body of the city submits to the voters of the city at a state general or primary election a proposal to authorize the governing body of the city to impose a tax under this section. The tax authorized in this section shall be in addition to the charge for the sleeping room and all other taxes imposed by law, and the proceeds of such tax shall be used by the city solely for the promotion of tourism. Such tax shall be stated separately from all other charges and taxes.  2. The ballot of submission for the tax authorized in this section shall be in substantially the following form:   Shall ______ (insert the name of the city) impose a tax on the charges for all sleeping rooms paid by the transient guests of hotels and motels situated in ______ (name of city) at a rate of ______ (insert rate of percent) percent for the sole purpose of promoting tourism?    ☐ YES   ☐ NO    ­­If a majority of the votes cast on the question by the qualified voters voting thereon are in favor of the question, then the tax shall become effective on the first day of the second calendar quarter following the calendar quarter in which the election was held. If a majority of the votes cast on the question by the qualified voters voting thereon are opposed to the question, then the tax authorized by this section shall not become effective unless and until the question is resubmitted under this section to the qualified voters of the city and such question is approved by a majority of the qualified voters of the city voting on the question.  3. As used in this section, "transient guests" means a person or persons who occupy a room or rooms in a hotel or motel for thirty-one days or less during any calendar quarter. ­­-------- (L. 2005 H.B. 58 merged with H.B. 186, A.L. 2007 H.B. 795 merged with S.B. 81)
MO Rev Stat § 94.840 (2021)
2021 Missouri Revised Statutes|Title VII - Cities, Towns and Villages|Chapter 94 - Taxation in Other Cities|Section 94.840 - Transient guest tax for tourism and convention facilities (City of Raytown).

Effective - 28 Aug 2010   94.840. Transient guest tax for tourism and convention facilities (City of Raytown). — 1. The governing body of any city of the fourth classification with more than thirty thousand three hundred but fewer than thirty thousand seven hundred inhabitants may impose a tax on the charges for all sleeping rooms paid by the transient guests of hotels or motels situated in the city or a portion thereof, which shall not be more than five percent per occupied room per night, except that such tax shall not become effective unless the governing body of the city submits to the voters of the city at a state general, primary, or special election a proposal to authorize the governing body of the city to impose a tax under this section. The tax authorized in this section shall be in addition to the charge for the sleeping room and all other taxes imposed by law, and the proceeds of such tax shall be used by the city for the promotion, operation, and development of tourism and convention facilities. Such tax shall be stated separately from all other charges and taxes.  2. The ballot of submission for the tax authorized in this section shall be in substantially the following form:   Shall ______ (insert the name of the city) impose a tax on the charges for all sleeping rooms paid by the transient guests of hotels and motels situated in ______ (name of city) at a rate of ______ (insert rate of percent) percent for the purpose of the promotion, operation, and development of tourism and convention facilities?    ☐ YES   ☐ NO    ­­If a majority of the votes cast on the question by the qualified voters voting thereon are in favor of the question, then the tax shall become effective on the first day of the second calendar quarter following the calendar quarter in which the election was held. If a majority of the votes cast on the question by the qualified voters voting thereon are opposed to the question, then the tax authorized by this section shall not become effective unless and until the question is resubmitted under this section to the qualified voters of the city and such question is approved by a majority of the qualified voters of the city voting on the question.  3. As used in this section, "transient guests" means a person or persons who occupy a room or rooms in a hotel or motel for thirty-one days or less during any calendar quarter. ­­-------- (L. 2010 H.B. 1442)
MO Rev Stat § 94.850 (2021)
2021 Missouri Revised Statutes|Title VII - Cities, Towns and Villages|Chapter 94 - Taxation in Other Cities|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 proposed by governing body, submission to voters — ballot form. — Any city, town or village located within a county of the first classification having a charter form of government and having a population of nine hundred thousand or more inhabitants may by a vote of its governing body impose a sales tax in the amount of one-eighth of one percent or one-fourth of one percent on the receipts from the sale at retail of all tangible personal property or taxable services at retail within the city, town or village, but no such ordinance shall become effective unless the council or other governing body submits to the voters of the city, town or village at a city or state general, primary, or special election, a proposal to authorize the council or other governing body of the city, town or village to impose such a sales tax. The ballot of submission shall contain, but is not limited to, the following language:   Shall the city of ______ (city's name) impose a sales tax of ______ (insert amount)?    ☐ YES   ☐ NO    If you are in favor of the question, place an "X" in the box opposite "YES". If you are opposed to the question, place an "X" in the box opposite "NO".   ­­If a majority of the votes cast on the proposal by the qualified voters voting thereon are in favor of the proposal, then the ordinance and any amendments thereto shall be in effect. If a majority of the votes cast by the qualified voters voting thereon are opposed to the proposal, then the council or other governing body of the city, town or village shall have no power to impose the tax authorized in this section unless and until the council or other governing body submits another proposal to authorize the council or other governing body to impose the tax and such proposal is approved by a majority of the qualified voters voting thereon. ­­-------- (L. 1993 H.B. 618 § 2 subsec. 1)  CROSS REFERENCE:  Municipalities in St. Louis County, additional sales tax for capital improvement purposes, 94.890
MO Rev Stat § 94.852 (2021)
2021 Missouri Revised Statutes|Title VII - Cities, Towns and Villages|Chapter 94 - Taxation in Other Cities|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 clerk's duties — tax effect on detached and added territory. — If any city, town, or village shall hereafter change or alter its boundaries, the city clerk of the municipality shall forward to the director of revenue, by registered mail, a certified copy of the ordinance adding or detaching territory from the municipality. The ordinance shall reflect the effective date thereof, and shall be accompanied by a map of the municipality clearly showing the territory added thereto or detached therefrom. Upon receipt of the ordinance and map, the tax imposed by sections 94.850 to 94.857 shall be effective in the added territory or abolished in the detached territory on the effective date of the change of the municipal boundary. ­­-------- (L. 1993 H.B. 618 § 2 subsec. 2)  CROSS REFERENCE:  Municipalities in St. Louis County, additional sales tax for capital improvement purposes, 94.890
MO Rev Stat § 94.855 (2021)
2021 Missouri Revised Statutes|Title VII - Cities, Towns and Villages|Chapter 94 - Taxation in Other Cities|Section 94.855 - Collection, definitions and procedure applicable to sales tax.

Effective - 28 Aug 1993   94.855. Collection, definitions and procedure applicable to sales tax. — Except as modified in sections 94.850 to 94.857, all provisions of sections 32.085 and 32.087 shall apply to the tax imposed under sections 94.850 to 94.857. ­­-------- (L. 1993 H.B. 618 § 3)
MO Rev Stat § 94.873 (2021)
2021 Missouri Revised Statutes|Title VII - Cities, Towns and Villages|Chapter 94 - Taxation in Other Cities|Section 94.873 - Retailers and persons liable for payment of taxes and returns.

Effective - 28 Aug 1994   94.873. Retailers and persons liable for payment of taxes and returns. — Every retailer, vendor, operator, and other person who sells goods and services subject to tax under section 94.870 shall be liable and responsible for the payment of taxes due under section 94.870* and shall make a return and remit such taxes at such times and in such manner as the governing body shall prescribe. ­­-------- (L. 1994 S.B. 749)  *Words "this section" appear in original rolls.
MO Rev Stat § 94.875 (2021)
2021 Missouri Revised Statutes|Title VII - Cities, Towns and Villages|Chapter 94 - Taxation in Other Cities|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 established, purpose — taxes to be deposited in fund — distribution — election required to impose tax. — All taxes authorized and collected under sections 94.870 to 94.881 shall be deposited by the political subdivision in a special trust fund to be known as the "Tourism Tax Trust Fund". The moneys in such tourism tax trust fund shall not be commingled with any other funds of the political subdivision except as specifically provided in this section. The taxes collected shall be used, upon appropriation by the political subdivision, solely for the purpose of constructing, maintaining, or operating convention and tourism facilities, and at least twenty-five percent of such taxes collected shall be used for tourism marketing and promotional purposes; except that in any city with a population of less than seven thousand five hundred inhabitants, forty percent of such taxes collected may be transferred to such city's general revenue fund and the remaining thirty-five percent may be used for city capital improvements, pursuant to voter approval. The moneys in the tourism tax trust fund of any city with a population of at least fifteen thousand located partially but not wholly within a county of the third classification with a population of at least thirty-nine thousand inhabitants shall be used solely for tourism marketing and promotional purposes. The tax authorized by section 94.870 shall be in addition to any and all other sales taxes allowed by law, but no ordinance or order imposing a tax under section 94.870 shall be effective unless the governing body of the political subdivision submits to the voters of the political subdivision at a municipal or state general, primary, or special election a proposal to authorize the governing body of the political subdivision to impose such tax. ­­-------- (L. 1994 S.B. 749, A.L. 1996 H.B. 1237, A.L. 2002 H.B. 1041 merged with S.B. 1151, A.L. 2007 H.B. 205, A.L. 2007 S.B. 22)