reglab/housing_qa huggingface dataset:
MO Rev Stat § 67.676 (2021)
2021 Missouri Revised Statutes|Title VI - County, Township and Political Subdivision Government|Chapter 67 - Political Subdivisions, Miscellaneous Powers|Section 67.676 - Collection of tourism tax, duties of county collector or director of revenue, when.

Effective - 10 Mar 1993   67.676. Collection of tourism tax, duties of county collector or director of revenue, when. — 1. On and after the effective date of any tax imposed in certain areas of a county under the provisions of sections 67.671 to 67.685, the county collector shall perform all functions incident to the administration, collection, enforcement, and operation of the tax, and the county collector shall collect the additional tax authorized by the provisions of sections 67.671 to 67.685. The tax imposed in certain areas of a county under sections 67.671 to 67.685 shall be collected and reported upon such forms as may be prescribed by the county collector.  2. On or after the effective date of any tax imposed throughout a county under the provisions of sections 67.671 to 67.685, the county collector shall perform all functions incident to the administration, collection, enforcement, and operation of the tax, and the county collector shall collect the additional tax authorized by the provisions of sections 67.671 to 67.685, 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 director of revenue shall be responsible for the administration, collection, enforcement, and operation of the tax, and all provisions of sections 32.085 and 32.087 shall apply to the tax so imposed, the provisions of sections 67.671 to 67.685 to the contrary notwithstanding. If the director of revenue is responsible for collection of the tax, an amount not to exceed one percent shall be retained by the director of revenue for deposit in the general revenue fund to offset the costs of collection. Any other tax imposed throughout a county under sections 67.671 to 67.685 shall be collected and reported upon such forms as may be prescribed by the county collector. ­­-------- (L. 1985 H.B. 129 § 3, A.L. 1993 S.B. 348)  Effective 3-10-93
MO Rev Stat § 67.678 (2021)
2021 Missouri Revised Statutes|Title VI - County, Township and Political Subdivision Government|Chapter 67 - Political Subdivisions, Miscellaneous Powers|Section 67.678 - Collection provisions — exemptions — discounts — penalties — sale deemed consummated, where.

Effective - 28 Aug 1985   67.678. Collection provisions — exemptions — discounts — penalties — sale deemed consummated, where. — 1. The following provisions shall govern the collection of the tax imposed by the provisions of sections 67.671 to 67.685:  (1) All applicable provisions contained in sections 144.010 to 144.510 governing the state sales tax and section 32.057, the uniform confidentiality provision, shall apply to the collection of the tax imposed by the provisions of sections 67.671 to 67.685, except as modified in sections 67.671 to 67.685;  (2) All exemptions granted to agencies of government, organizations, and persons under the provisions of sections 144.010 to 144.510 are hereby made applicable to the imposition and collection of the tax imposed by sections 67.671 to 67.685.  2. The same sales tax permit, exemption certificate and retail certificate required by sections 144.010 to 144.510 for the administration and collection of the state sales tax shall satisfy the requirements of sections 67.671 to 67.685, and no additional permit or exemption certificate or retail certificate shall be required; except that, the director of revenue may prescribe a form of exemption certificate for an exemption from the tax imposed by sections 67.671 to 67.685.  3. All discounts allowed the retailer under the provisions of the state sales tax law for the collection of and for payment of taxes under that act are hereby allowed and made applicable to any taxes collected under the provisions of sections 67.671 to 67.685.  4. The penalties provided in sections 32.057 and 144.010 to 144.510 for a violation of those acts are hereby made applicable to violations of the provisions of sections 67.671 to 67.685.  5. For the purposes of the tourism sales tax imposed by an order pursuant to sections 67.671 to 67.685, all retail sales shall be deemed to be consummated at the place of business of the retailer. ­­-------- (L. 1985 H.B. 129 § 4)
MO Rev Stat § 67.680 (2021)
2021 Missouri Revised Statutes|Title VI - County, Township and Political Subdivision Government|Chapter 67 - Political Subdivisions, Miscellaneous Powers|Section 67.680 - Cost of collection — fund established — county treasurer's duties — bonding requirements — annual audit — abolishing tax, effect on fund.

Effective - 28 Aug 1985   67.680. Cost of collection — fund established — county treasurer's duties — bonding requirements — annual audit — abolishing tax, effect on fund. — 1. All tourism sales taxes under sections 67.671 to 67.685* collected by the county collector, less one percent for cost of collection which shall be deposited in the county's general revenue fund after payment of premiums for surety bonds required by subsection 4 of this section, shall be deposited with the county treasurer in a special trust fund, which is hereby created, to be known as the "County Advertising and Tourism Promotion Trust Fund". The moneys in the county advertising and tourism promotion trust fund shall be deemed to be dedicated county funds and shall not be commingled with any other funds of the county. The county treasurer shall keep accurate records of the amount of money in the trust fund and the records shall be open to the inspection of officers of the county, the state and the public.  2. The county treasurer may make refunds from the amounts in the trust fund and credited to any county for erroneous payments and overpayments made. If the county abolishes the tax in any area, the county collector may retain, in the trust fund, for a period of one year, two percent of the amount collected from such area to cover possible refunds or overpayments of the tax within such area. After one year has elapsed after the effective date of abolition of the tax in such area, the county treasurer shall close the account of that area.  3. The county treasurer shall annually report on his management of the trust fund and administration of such tourism sales taxes. He shall provide the governing body of the county with a detailed accounting of the source of all funds received by him for the county. Notwithstanding any other provisions of law, the state auditor shall annually audit the trust fund.  4. The county collector and the county treasurer and any of their deputies, assistants and employees, who shall have any duties or responsibilities in connection with the collection, deposit, transfer, transmittal, disbursement, safekeeping, accounting, or recording of funds which come into their hands under the provisions of sections 67.671 to 67.685 shall enter additional surety bonds, payable to the counties in whose behalf such funds have been collected under the provisions of sections 67.671 to 67.685, as may be required by the governing body of their respective counties. The cost of the premium for the additional surety bonds shall be paid from the county advertising and tourism promotion trust fund. ­­-------- (L. 1985 H.B. 129 § 5)  *Words "shall be" appear here in original rolls.
MO Rev Stat § 67.681 (2021)
2021 Missouri Revised Statutes|Title VI - County, Township and Political Subdivision Government|Chapter 67 - Political Subdivisions, Miscellaneous Powers|Section 67.681 - Delinquencies — limitation for bringing suit — prosecutor may bring action.

Effective - 28 Aug 1985   67.681. Delinquencies — limitation for bringing suit — prosecutor may bring action. — In any county or area of a county where the tourism sales tax has been imposed, if any person is delinquent in the payment of the amount required to be paid by him under the provisions of sections 67.671 to 67.685 or in the event a determination has been made against him for taxes and penalty under the provisions of sections 67.671 to 67.685, the limitation for bringing suit for the collection of the delinquent tax and penalty shall be the same as that provided in sections 144.010 to 144.510. If the county collector determines that suit must be filed against any person for the collection of delinquent taxes due any area of the county under sections 67.671 to 67.685, he shall refer the case to the county prosecuting attorney. The county, acting through the prosecuting attorney, may seek a judgment for the delinquent taxes and penalty due such county. In the event any person fails or refuses to pay the amount of any tourism sales tax due, the county collector shall promptly notify the prosecuting attorney of the county so that appropriate action may be taken by the county. ­­-------- (L. 1985 H.B. 129 § 6)
MO Rev Stat § 67.683 (2021)
2021 Missouri Revised Statutes|Title VI - County, Township and Political Subdivision Government|Chapter 67 - Political Subdivisions, Miscellaneous Powers|Section 67.683 - Tourism board, appointment — qualifications — term — duties — staff authorized.

Effective - 28 Aug 1985   67.683. Tourism board, appointment — qualifications — term — duties — staff authorized. — 1. In each county where a tourism sales tax is levied and collected throughout or in any part of the county under the provisions of sections 67.671 to 67.685, the governing body of the county shall appoint a tourism board consisting of seven members, who shall be active in the travel industry, and no more than four shall be of the same political party affiliation as the presiding commissioner.  2. Members shall be appointed for three-year terms, but of the members first appointed, one shall be appointed for a term of one year, three shall be appointed for terms of two years, and three shall be appointed for terms of three years.  3. Members shall serve only while actively engaged in the business which they represent, and each shall be a resident of the county from which he is appointed.  4. The tourism board shall determine in what manner moneys within the county advertising and tourism promotion trust fund will be expended, and disbursements from the fund shall be made strictly in accordance with the directions of the board. Expenditures from the fund may be made for the employment of personnel selected by the board to engage in advertising and promotion activities, and the board is expressly empowered to employ such personnel. ­­-------- (L. 1985 H.B. 129 § 7)
MO Rev Stat § 67.685 (2021)
2021 Missouri Revised Statutes|Title VI - County, Township and Political Subdivision Government|Chapter 67 - Political Subdivisions, Miscellaneous Powers|Section 67.685 - Counties may cooperate — percentage of total collection — effect on additional board member.

Effective - 28 Aug 1985   67.685. Counties may cooperate — percentage of total collection — effect on additional board member. — Any two or more counties levying a tourism sales tax throughout or in any area of the county under the provisions of sections 67.671 to 67.685 may act cooperatively in carrying on activities for the advertising and promotion of tourism activities within their respective areas as authorized by the provisions of chapter 70; and, in such event, at the end of the first full year in which the tax is collected, the proceeds from the tax in all cooperating counties shall be totaled. If in any one cooperating county at least forty percent of the total amount was collected, the governing body of that county shall appoint an additional member to the board; if at least sixty percent of the total was collected in one county, the governing body of that county shall appoint two additional members to the board, with all of such additional appointments being made from the general public of the county from which the appointment is made. ­­-------- (L. 1985 H.B. 129 § 8)
MO Rev Stat § 67.701 (2021)
2021 Missouri Revised Statutes|Title VI - County, Township and Political Subdivision Government|Chapter 67 - Political Subdivisions, Miscellaneous Powers|Section 67.701 - Submission of ballot — limitations on use of revenue (St. Louis County).

Effective - 28 Aug 1991   67.701. Submission of ballot — limitations on use of revenue (St. Louis County). — 1. In any county of the first class having a charter form of government and having a population of nine hundred thousand or more the ballot of submission shall contain, but need not be limited to, the following language:   Shall the county of ______ (County's name)impose a countywide sales tax at the rate of ______ (Insert amount) for a period of ______ (Insert number) years from the date on which such tax is first imposed for the purpose of ______ (Insert capital improvement), one-fifth of such tax to fund storm water control and public works projects.    ☐ 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".    2. No tax shall be imposed pursuant to this section for the purpose of funding in whole or in part the construction, operation or maintenance of a sports stadium, field house, indoor or outdoor recreational facility, center, playing field, parking facility or anything incidental or necessary to a complex suitable for any type of professional sport or recreation, either upon, above or below the ground. ­­-------- (L. 1987 H.B. 210, A.L. 1991 S.B. 34)  CROSS REFERENCE:  Municipalities in St. Louis County, additional sales tax for capital improvement purposes, 94.890
MO Rev Stat § 67.712 (2021)
2021 Missouri Revised Statutes|Title VI - County, Township and Political Subdivision Government|Chapter 67 - Political Subdivisions, Miscellaneous Powers|Section 67.712 - Deposit — distribution to county, when — refunds authorized — tax repealed, effect.

Effective - 28 Aug 1991   67.712. Deposit — distribution to county, when — refunds authorized — tax repealed, effect. — 1. All sales taxes collected by the director of revenue under sections 67.700 to 67.727 on behalf of any county, 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 "County Alternate Sales Tax Trust Fund". The moneys in the county alternate sales tax trust fund shall not be deemed to be 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 county imposing a sales tax under sections 67.700 to 67.727, and the records shall be open to the inspection of officers of each county and the general public. 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 by distributing to the county treasurer, or such other officer as may be designated by the county ordinance or order, of each county imposing the tax authorized by sections 67.700 to 67.727, the sum, as certified by the director of revenue, due the county.  2. The director of revenue may authorize the state treasurer to make refunds from the amounts in the trust fund and credited to any county for erroneous payments and overpayments made, and may redeem dishonored checks and drafts deposited to the credit of such counties. If any county repeals the tax authorized by sections 67.700 to 67.727, the county 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 such 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 repeal of the tax authorized by sections 67.700 to 67.727 in such county, the director of revenue shall authorize the state treasurer to remit the balance in the account to the county and close the account of that county. The director of revenue shall notify each county of each instance of any amount refunded or any check redeemed from receipts due the county.  3. Except as modified in sections 67.700 to 67.727, all provisions of sections 32.085 and 32.087 shall apply to the tax imposed under sections 67.700 to 67.727. ­­-------- (L. 1983 H.B. 269 & 514 § 5, A.L. 1991 H.B. 29)
MO Rev Stat § 67.721 (2021)
2021 Missouri Revised Statutes|Title VI - County, Township and Political Subdivision Government|Chapter 67 - Political Subdivisions, Miscellaneous Powers|Section 67.721 - Repeal or amendment of sales tax, procedure.

Effective - 28 Aug 1991   67.721. Repeal or amendment of sales tax, procedure. — 1. No county imposing a sales tax pursuant to sections 67.700 to 67.727 may repeal or amend such sales tax unless such repeal or amendment is submitted to and approved by the voters of the county in the manner provided in section 67.700. An amendment to such tax may include a revision of the rate which may be levied and capital improvements purpose which the proceeds of the tax may be used for.  2. Whenever the governing body of any county in which a county sales tax has been imposed in the manner provided by sections 67.700 to 67.727 receives a petition, signed by ten percent of the registered voters of such county voting in the last gubernatorial election, calling for an election to repeal such county sales tax, the governing body shall submit to the voters of such county a proposal to repeal the county sales tax imposed under the provisions of sections 67.700 to 67.727. If a majority of the votes cast on the proposal by the registered voters voting thereon are in favor of the proposal to repeal the county sales tax, then the ordinance or order imposing the county sales tax, along with any amendments thereto, is repealed. If a majority of the votes cast by the registered voters voting thereon are opposed to the proposal to repeal the county sales tax, then the ordinance or order imposing the county sales tax, along with any amendments thereto, shall remain in effect. ­­-------- (L. 1983 H.B. 269 & 514 § 8, A.L. 1991 S.B. 415)
MO Rev Stat § 67.724 (2021)
2021 Missouri Revised Statutes|Title VI - County, Township and Political Subdivision Government|Chapter 67 - Political Subdivisions, Miscellaneous Powers|Section 67.724 - Definition of county.

Effective - 28 Aug 1987   67.724. Definition of county. — For purposes of sections 67.700 to 67.727, the term "county" shall include all counties, except any city not within a county. ­­-------- (L. 1983 H.B. 269 & 514 § 9, A.L. 1987 H.B. 210)
MO Rev Stat § 67.727 (2021)
2021 Missouri Revised Statutes|Title VI - County, Township and Political Subdivision Government|Chapter 67 - Political Subdivisions, Miscellaneous Powers|Section 67.727 - Tax may be imposed in addition to other sales taxes — counties may contract with certain political subdivisions to handle projects.

Effective - 28 Aug 1983   67.727. Tax may be imposed in addition to other sales taxes — counties may contract with certain political subdivisions to handle projects. — 1. The tax authorized by sections 67.700 to 67.727 may be imposed, in accordance with sections 67.700 to 67.727, by a county in addition to or in lieu of the tax authorized by sections 67.500 to 67.545.  2. Any county imposing a sales tax pursuant to the provisions of sections 67.700 to 67.727 may contract with any other county or with any city for the construction, maintenance, or utilization of any facility or project funded in whole or in part from revenues derived from the tax levied pursuant to the provisions of sections 67.700 to 67.727. ­­-------- (L. 1983 H.B. 269 & 514 § 10)
MO Rev Stat § 67.730 (2021)
2021 Missouri Revised Statutes|Title VI - County, Township and Political Subdivision Government|Chapter 67 - Political Subdivisions, Miscellaneous Powers|Section 67.730 - Capital improvements sales tax — bonds — election procedure — ballot form.

Effective - 28 Aug 1991   67.730. Capital improvements sales tax — bonds — election procedure — ballot form. — 1. Any county of the first class having a charter form of government and containing the major portion of a city with a population of over three hundred fifty thousand may, upon the vote of a majority of the qualified voters of the county voting thereon, issue and sell its negotiable interest-bearing revenue bonds for the purpose of paying all or part of the cost of any capital improvements project or projects designated by the governing body of the county. The bonds shall be retired from the proceeds of a countywide sales tax on all retail sales made in such county which are subject to taxation under the provisions of sections 144.010 to 144.525. The sales tax to retire the revenue bonds shall be approved as a part of the proposal to issue the bonds submitted to the qualified voters of the county and may be imposed in addition to or in lieu of all and any other sales tax authorized by law to be imposed by the county.  2. The proposal to issue negotiable interest-bearing revenue bonds for the purpose of capital improvement projects and the imposition of a sales tax to pay the principal and interest on such bonds may be submitted by the governing body of the county to the voters of the county at a county or state general, primary, or special election. The ballot of submission shall contain, but need not be limited to, the following language:   Shall the county of ______ issue its negotiable interest-bearing revenue bonds in the total face amount of $______ payable in ______ years for the purpose of funding capital improvement projects in the county and impose a countywide sales tax at the rate of ______ to pay the principal and interest on such bonds?    ☐ 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".    3. If a majority of the votes cast on the proposal by the qualified voters voting thereon are in favor of the proposal, then the bonds may be issued by the county from time to time and in such amounts as may be necessary to carry out the county's program of capital improvements, but not to exceed the total amount of bonds authorized by the vote of the qualified voters. If a majority of the votes cast by the qualified voters voting thereon are opposed to the proposal, then the county shall have no power to issue the revenue bonds or impose the sales tax authorized by sections 67.730 to 67.739 unless and until the governing body of the county shall again have submitted the proposal and such proposal is approved by a majority of the qualified voters voting thereon. ­­-------- (L. 1987 H.B. 210 § 5, A.L. 1991 H.B. 29)