reglab/housing_qa huggingface dataset:
MO Rev Stat § 94.070 (2021)
2021 Missouri Revised Statutes|Title VII - Cities, Towns and Villages|Chapter 94 - Taxation in Other Cities|Section 94.070 - Maximum levy for special purposes — alternate rate (Excelsior Springs).

Effective - 28 Aug 2005   94.070. Maximum levy for special purposes — alternate rate (Excelsior Springs). — 1. In addition to the levy aforesaid for general municipal purposes, all cities of the third class are hereby authorized to levy annually not to exceed the following rates of taxation on all property subject to its taxing power for the following special purposes:  (1) For library purposes in the manner and at the rate authorized under the provisions of sections 182.140 to 182.301;  (2) For hospitals, public health, and museum purposes twenty cents on the one hundred dollars assessed valuation; and  (3) For recreational grounds in the manner and at the rate authorized under the provisions of sections 90.500 to 90.570.  2. In lieu of the twenty cents levied on the one hundred dollars assessed valuation for hospitals, public health, and museum purposes in subdivision (2) of subsection 1 of this section, any city of the third classification with more than ten thousand eight hundred but less than ten thousand nine hundred inhabitants and located in more than one county may levy a tax at the rate of thirty cents on the one hundred dollars assessed valuation for hospital, public health, and museum purposes. ­­-------- (L. 1945 p. 1282 § 6976a, A.L. 2005 H.B. 186)  CROSS REFERENCE:  Hospitals, establishment, tax for to be approved by voters, 96.150
MO Rev Stat § 94.080 (2021)
2021 Missouri Revised Statutes|Title VII - Cities, Towns and Villages|Chapter 94 - Taxation in Other Cities|Section 94.080 - Merchants' tax.

Effective - 28 Aug 1939   94.080. Merchants' tax. — The council shall have power to levy, and all merchants shall pay to the city collector, an ad valorem tax equal to that which is levied upon real estate; the amount of which tax shall be determined and ascertained in the same way as the state and county tax is determined and ascertained; and the collector shall have power to enforce the payment of the same by seizure and sale, as in the collection of other taxes. ­­-------- (RSMo 1939 § 6936)  Prior revisions: 1929 § 6790; 1919 § 8277; 1909 § 9214
MO Rev Stat § 94.120 (2021)
2021 Missouri Revised Statutes|Title VII - Cities, Towns and Villages|Chapter 94 - Taxation in Other Cities|Section 94.120 - Licenses, how issued.

Effective - 28 Aug 1939   94.120. Licenses, how issued. — All license tax shall be regulated by ordinance, and no license shall be issued until the amount prescribed therefor shall be paid to the city collector, and no license shall in any case be assigned or transferred. Licenses shall be signed by the mayor and clerk, and countersigned by the collector, and the clerk shall affix the corporate seal of the city thereto. ­­-------- (RSMo 1939 § 6937)  Prior revisions: 1929 § 6791; 1919 § 8278; 1909 § 9215
MO Rev Stat § 94.130 (2021)
2021 Missouri Revised Statutes|Title VII - Cities, Towns and Villages|Chapter 94 - Taxation in Other Cities|Section 94.130 - Clerk to make tax books — charge collector with gross.

Effective - 28 Aug 1939   94.130. Clerk to make tax books — charge collector with gross. — When the council shall have fixed the rate of taxation for any given year, the city clerk shall make out appropriate and accurate tax books, and shall therein set out in suitable columns opposite the name of each person and item of taxable property, as returned by the assessor and board of equalization, the amount of taxes, whether general or special, due thereon, and shall charge the collector with the full amount of taxes levied and to be collected; the clerk shall also charge the city collector with all licenses and other duties of all kinds to be collected. ­­-------- (RSMo 1939 § 6930)  Prior revisions: 1929 § 6784; 1919 § 8271; 1909 § 9208
MO Rev Stat § 94.140 (2021)
2021 Missouri Revised Statutes|Title VII - Cities, Towns and Villages|Chapter 94 - Taxation in Other Cities|Section 94.140 - Collector to pay over all moneys monthly.

Effective - 28 Aug 1939   94.140. Collector to pay over all moneys monthly. — It shall be the duty of the city collector to pay into the treasury, monthly, all moneys received by him from all sources, which may be levied by law or ordinance; also, all licenses of every description authorized by law to be collected, and all moneys belonging to the city which may come into his hands. He shall give such bond and perform such duties as may be required of him by ordinance. ­­-------- (RSMo 1939 § 6931)  Prior revisions: 1929 § 6785; 1919 § 8272; 1909 § 9209
MO Rev Stat § 94.150 (2021)
2021 Missouri Revised Statutes|Title VII - Cities, Towns and Villages|Chapter 94 - Taxation in Other Cities|Section 94.150 - Enforcement of taxes — how suits brought.

Effective - 28 Aug 1939   94.150. Enforcement of taxes — how suits brought. — The enforcement of all taxes authorized by sections 94.010 to 94.180 shall be made in the same manner and under the same rules and regulations as are or may be provided by law for the collection and enforcement of the payment of state and county taxes, including the seizure and sale of goods and chattels, both before and after said taxes shall become delinquent; provided, that all suits for the collection of city taxes shall be brought in the name of the state, at the relation and to the use of the city collector. ­­-------- (RSMo 1939 § 6926)  Prior revisions: 1929 § 6780; 1919 § 8267; 1909 § 9204  (1965) Held that city license tax ordinance allowing inspection of merchants' records was valid and that such inspection was authorized by this section when read with other statutes authorizing inspection for state and county tax purposes. Kirkwood Drug Company v. City of Kirkwood (Mo.), 387 S.W.2d 550.
MO Rev Stat § 94.160 (2021)
2021 Missouri Revised Statutes|Title VII - Cities, Towns and Villages|Chapter 94 - Taxation in Other Cities|Section 94.160 - City taxes delinquent, when — lien for taxes.

Effective - 28 Aug 1939   94.160. City taxes delinquent, when — lien for taxes. — Upon the first day of January of each year all unpaid city taxes shall become delinquent, and the taxes upon real property are hereby made a perpetual lien thereon against all persons in favor of the city. ­­-------- (RSMo 1939 § 6926)  Prior revisions: 1929 § 6780; 1919 § 8267; 1909 § 9204
MO Rev Stat § 94.170 (2021)
2021 Missouri Revised Statutes|Title VII - Cities, Towns and Villages|Chapter 94 - Taxation in Other Cities|Section 94.170 - Collector to make delinquent lists — council to approve — collection of delinquent taxes.

Effective - 28 Aug 1949   94.170. Collector to make delinquent lists — council to approve — collection of delinquent taxes. — 1. The city council shall require the collector, at the first meeting of the council in April of each year, or as soon thereafter as may be, to make out, under oath, lists of delinquent taxes remaining due and uncollected for each year, to be known as "the land and lot delinquent list" and "the personal delinquent list".  2. At the meeting at which the delinquent lists are returned, or as soon as may be thereafter, the council shall examine carefully the delinquent lists, and if it appears that all property and taxes contained in the lists are properly returned as delinquent, the council shall approve the lists and cause a record thereof to be entered on the journal, and shall cause the amount thereof to be credited to the account of the collector.  3. The city council shall return the delinquent lists to the collector, charging him therewith, and he shall proceed to collect the same in the manner provided by law for the collection of delinquent lists of real and personal taxes for state and county purposes. ­­-------- (RSMo 1939 § 6927, A. 1949 H.B. 2042)  Prior revisions: 1929 § 6781; 1919 § 8268; 1909 § 9205
MO Rev Stat § 94.180 (2021)
2021 Missouri Revised Statutes|Title VII - Cities, Towns and Villages|Chapter 94 - Taxation in Other Cities|Section 94.180 - Monthly reports of delinquent payments.

Effective - 28 Aug 1939   94.180. Monthly reports of delinquent payments. — The city collector shall report to the city council, at the regular meetings in each month, all taxes collected on the real and personal delinquent lists; and he shall pay the same to the city treasurer, and receive credit therefor. He shall turn over to his successor all uncollected delinquent lists, receiving credit therefor, and his successor shall be charged therewith; provided, that the city council may declare worthless any and all personal delinquent taxes which the council may deem uncollectible. ­­-------- (RSMo 1939 § 6928)  Prior revisions: 1929 § 6782; 1919 § 8269; 1909 § 9206
MO Rev Stat § 94.190 (2021)
2021 Missouri Revised Statutes|Title VII - Cities, Towns and Villages|Chapter 94 - Taxation in Other Cities|Section 94.190 - Assessment of property — county clerk to deliver abstract — lien for taxes.

Effective - 28 Aug 1949   94.190. Assessment of property — county clerk to deliver abstract — lien for taxes. — 1. In cities of the fourth class, the city assessor, jointly with the county assessor, shall assess all real and personal property in the city, and the assessment so made, after being passed upon by the board of equalization, shall be the basis upon which the board of aldermen shall make the levy for city purposes.  2. The assessments of city property made by the city and county assessors shall conform to each other and after the board of equalization has passed upon and equalized the assessment, the city assessor's books shall be corrected in red ink in accordance with the changes made by the board of equalization and so certified by the board and returned to the board of aldermen.  3. In cities which do not elect an assessor, the county clerk shall deliver to the mayor, on or before the first day of October of each year, a certified abstract from his assessment books of all property within the city subject to taxation by the state and the assessed value thereof as agreed upon by the board of equalization. The mayor shall immediately transmit the abstract to the council which shall establish by ordinance the rate of taxes for the year.  4. A lien is hereby created in favor of the city against any lot or tract of land for any such tax assessed by any such city against the lot or tract of land, which lien shall be superior to all other liens or encumbrances except the lien of the state for state, county, or school taxes. ­­-------- (RSMo 1939 § 7144, A. 1949 H.B. 2042)  Prior revisions: 1929 § 6994; 1919 § 8445; 1909 § 9347
MO Rev Stat § 94.200 (2021)
2021 Missouri Revised Statutes|Title VII - Cities, Towns and Villages|Chapter 94 - Taxation in Other Cities|Section 94.200 - Board to provide for levy and collection of taxes — fix penalties.

Effective - 28 Aug 1939   94.200. Board to provide for levy and collection of taxes — fix penalties. — The board of aldermen shall, from time to time, provide by ordinance for the levy and collection of all taxes, licenses, wharfage and other duties not herein enumerated, and for neglect or refusal to pay the same, shall fix such penalties as are now or may hereafter be authorized by law or ordinance. ­­-------- (RSMo 1939 § 7151)  Prior revisions: 1929 § 7001; 1919 § 8452; 1909 § 9354  CROSS REFERENCES:  Indebtedness, city to provide for collection of annual tax to pay bonds, 95.380, 95.410  Taxing authority, to levy taxes for general revenue purposes, 88.670
MO Rev Stat § 94.220 (2021)
2021 Missouri Revised Statutes|Title VII - Cities, Towns and Villages|Chapter 94 - Taxation in Other Cities|Section 94.220 - Board to perfect illegal levy.

Effective - 28 Aug 1939   94.220. Board to perfect illegal levy. — In case the corporate authorities of the city have attempted to levy any tax or assessment for improvements, or for the payment of interest or coupons on bonds issued and outstanding, or other evidences of debt, which tax or assessment may be informal, illegal or void in consequence of a failure to comply with the requirements of law, the board of aldermen shall have power to relevy and reassess any such tax or assessment in manner provided in sections 94.190 to 94.330. ­­-------- (RSMo 1939 § 7161)  Prior revisions: 1929 § 7011; 1919 § 8462; 1909 § 9364
MO Rev Stat § 94.230 (2021)
2021 Missouri Revised Statutes|Title VII - Cities, Towns and Villages|Chapter 94 - Taxation in Other Cities|Section 94.230 - Licenses fixed by ordinance — signed by mayor and collector.

Effective - 28 Aug 1939   94.230. Licenses fixed by ordinance — signed by mayor and collector. — All license tax shall be regulated by ordinance, and no license shall be issued until the amount prescribed therefor shall be paid to the city collector, and no license shall in any case be assigned or transferred. Licenses shall be signed by the mayor and clerk and countersigned by the collector, and the clerk shall affix the corporate seal thereto. ­­-------- (RSMo 1939 § 7162)  Prior revisions: 1929 § 7012; 1919 § 8463; 1909 § 9365
MO Rev Stat § 94.240 (2021)
2021 Missouri Revised Statutes|Title VII - Cities, Towns and Villages|Chapter 94 - Taxation in Other Cities|Section 94.240 - Board shall not exempt any person from any tax.

Effective - 28 Aug 1939   94.240. Board shall not exempt any person from any tax. — The mayor and board of aldermen shall have no power to release any person from the payment of any tax, or exempt any person from any burden imposed by law. ­­-------- (RSMo 1939 § 7163)  Prior revisions: 1929 § 7013; 1919 § 8464; 1909 § 9366
MO Rev Stat § 94.250 (2021)
2021 Missouri Revised Statutes|Title VII - Cities, Towns and Villages|Chapter 94 - Taxation in Other Cities|Section 94.250 - Maximum rate of tax — how increased — extension of period of increase.

Effective - 28 Aug 1978   94.250. Maximum rate of tax — how increased — extension of period of increase. — 1. All cities of the fourth class in this state may by city ordinance levy and impose annually for municipal purposes upon all subjects and objects of taxation within such cities a tax which shall not exceed the maximum rate of one dollar on the one hundred dollars assessed valuation.  2. The maximum rate of taxation for general municipal purposes may be increased for not to exceed four years at any one time when the rate and purpose of such increase are submitted to a vote and two-thirds of the voters voting thereon vote in favor of the increase, but the increase so voted shall be limited to a maximum rate of taxation not to exceed thirty cents on the one hundred dollars assessed valuation. The board of aldermen of such cities may submit the question, and the question shall be submitted by the board of aldermen when petitioned therefor by voters equaling in number five percent or more of the voters of such cities voting for mayor at the last election at which a mayor was elected.  3. The question shall be submitted in substantially the following form: Shall there be a ______ cent increase in tax levy on one hundred dollars valuation for general municipal purposes for ______ years in the city of ______?  4. If the increase in levy is voted, the increased levy shall be effective for the number of years designated, and no longer, but such cities through their boards of aldermen may submit proposals for continuing the increase of levy at any time for like periods not to exceed four years each. ­­-------- (RSMo 1939 § 7098, A.L. 1945 p. 1280, A.L. 1971 S.B. 64, A.L. 1978 H.B. 971)  Prior revisions: 1929 § 6948; 1919 § 8309; 1909 § 9301
MO Rev Stat § 94.260 (2021)
2021 Missouri Revised Statutes|Title VII - Cities, Towns and Villages|Chapter 94 - Taxation in Other Cities|Section 94.260 - Levy for special purposes — maximum amount of levy.

Effective - 28 Aug 1945   94.260. Levy for special purposes — maximum amount of levy. — In addition to the levy aforesaid for general municipal purposes, all cities of the fourth class are hereby authorized to levy annually not to exceed the following rates of taxation on all property subject to its taxing powers for the following special purposes:  (1) For library purposes in the manner and at the rate authorized under the provisions of sections 182.140 to 182.301;  (2) For hospital, public health, and museum purposes, twenty cents on the one hundred dollars assessed valuation; and  (3) For recreation grounds in the manner and at the rate authorized under the provisions of sections 90.500 to 90.570. ­­-------- (L. 1945 p. 1280 § 7098a)
MO Rev Stat § 94.271 (2021)
2021 Missouri Revised Statutes|Title VII - Cities, Towns and Villages|Chapter 94 - Taxation in Other Cities|Section 94.271 - Transient guest tax for the promotion of tourism (City of Grandview).

Effective - 28 Aug 2010   94.271. Transient guest tax for the promotion of tourism (City of Grandview). — 1. The governing body of any city of the fourth classification with more than twenty-four thousand eight hundred but fewer than twenty-five thousand 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 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 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. 2010 H.B. 1442)
MO Rev Stat § 94.290 (2021)
2021 Missouri Revised Statutes|Title VII - Cities, Towns and Villages|Chapter 94 - Taxation in Other Cities|Section 94.290 - City clerk to make tax books — charge collector.

Effective - 28 Aug 1939   94.290. City clerk to make tax books — charge collector. — When the board of aldermen shall have fixed the rate of taxation for any given year, the city clerk shall make out appropriate and accurate tax books, and shall therein set out in suitable columns, opposite the name of each person and the item of taxable property, as returned by the assessor and board of equalization, the amount of taxes, whether general or special, due thereon, and shall charge the collector with the full amount of taxes levied and to be collected; the clerk shall also charge the city collector with all licenses and other duties of all kinds to be collected. ­­-------- (RSMo 1939 § 7149)  Prior revisions: 1929 § 6999; 1919 § 8450; 1909 § 9352
MO Rev Stat § 94.300 (2021)
2021 Missouri Revised Statutes|Title VII - Cities, Towns and Villages|Chapter 94 - Taxation in Other Cities|Section 94.300 - Taxes delinquent January first.

Effective - 28 Aug 1939   94.300. Taxes delinquent January first. — Upon the first day of January of each year all unpaid city taxes shall become delinquent, and the taxes upon real property are hereby made a lien thereon. ­­-------- (RSMo 1939 § 7145)  Prior revisions: 1929 § 6995; 1919 § 8446; 1909 § 9348
MO Rev Stat § 94.310 (2021)
2021 Missouri Revised Statutes|Title VII - Cities, Towns and Villages|Chapter 94 - Taxation in Other Cities|Section 94.310 - How payment of taxes enforced — suits, how brought.

Effective - 28 Aug 1961   94.310. How payment of taxes enforced — suits, how brought. — The enforcement of all taxes authorized by sections 94.190 to 94.330 shall be made in the same manner as is provided by law for the collection and enforcement of the payment of state and county taxes, including the seizure and sale of goods and chattels after the taxes become delinquent. Where applicable in chapter 140, the term "county" shall be construed "city", the term "county clerk" shall be construed "city clerk", and the term "county collector" shall be construed "city collector" or other proper officer collecting taxes in the city. ­­-------- (RSMo 1939 § 7145, A.L. 1961 p. 220)  Prior revisions: 1929 § 6995; 1919 § 8446; 1909 § 9348
MO Rev Stat § 94.320 (2021)
2021 Missouri Revised Statutes|Title VII - Cities, Towns and Villages|Chapter 94 - Taxation in Other Cities|Section 94.320 - Collector to make delinquent lists — board to approve — collection of delinquent taxes.

Effective - 28 Aug 1949   94.320. Collector to make delinquent lists — board to approve — collection of delinquent taxes. — 1. The board of aldermen shall require the collector, at the first meeting of the board in April of each year, or as soon thereafter as may be, to make out, under oath, lists of delinquent taxes remaining due and uncollected for each year, to be known as "the land and lot delinquent list" and "the personal delinquent list".  2. The board of aldermen, at the meeting at which the delinquent lists are returned or as soon as may be thereafter, shall examine the lists carefully, and if it appear that all property and taxes contained in the lists are properly returned as delinquent, the board shall approve the lists, enter a record thereof in the journal and credit the amount thereof to the account of the city collector.  3. The board shall return the delinquent lists to the collector, charging him therewith, and he shall proceed to collect the same in the same manner as provided by law for state and county taxes. ­­-------- (RSMo 1939 § 7146, A. 1949 H.B. 2042)  Prior revisions: 1929 § 6996; 1919 § 8447; 1909 § 9349
MO Rev Stat § 94.330 (2021)
2021 Missouri Revised Statutes|Title VII - Cities, Towns and Villages|Chapter 94 - Taxation in Other Cities|Section 94.330 - Collector to report monthly to board.

Effective - 28 Aug 1939   94.330. Collector to report monthly to board. — The city collector shall report to the board of aldermen, at the regular meetings in each month, all taxes collected on the real and personal delinquent lists; and he shall pay the same into the city treasury, and shall receive credit therefor. He shall turn over to his successor in office all uncollected delinquent lists, receiving credit therefor, and his successor shall be charged therewith; provided, that the board of aldermen may declare worthless any and all personal delinquent taxes which they may deem uncollectible. ­­-------- (RSMo 1939 § 7147)  Prior revisions: 1929 § 6997; 1919 § 8448; 1909 § 9350  CROSS REFERENCE:  Collectors, to settle monthly for taxes and licenses in certain cities, 95.360