reglab/housing_qa huggingface dataset:
MO Rev Stat § 66.380 (2021)
2021 Missouri Revised Statutes|Title VI - County, Township and Political Subdivision Government|Chapter 66 - Constitutional Charter Counties, Miscellaneous Provisions|Section 66.380 - Tax stamps, how affixed — state director of revenue to promulgate regulations, violation a misdemeanor — rules, promulgation, procedure.

Effective - 28 Aug 1995   66.380. Tax stamps, how affixed — state director of revenue to promulgate regulations, violation a misdemeanor — rules, promulgation, procedure. — 1. The tax shall be paid and stamps affixed in the same manner as is provided by chapter 149 for the state cigarette tax; except that no discount shall be given any wholesaler for affixing stamps or making reports required by the division.  2. The director of revenue of this state shall promulgate reasonable and necessary regulations for the collection of this tax and any violation of such regulation is a misdemeanor and any person convicted of such a misdemeanor shall be punished as provided by law. No rule or portion of a rule promulgated under the authority of this section shall become effective unless it has been promulgated pursuant to the provisions of section 536.024. ­­-------- (L. 1967 1st Ex. Sess. p. 872 § 5, A.L. 1993 S.B. 52, A.L. 1995 S.B. 3)
MO Rev Stat § 66.390 (2021)
2021 Missouri Revised Statutes|Title VI - County, Township and Political Subdivision Government|Chapter 66 - Constitutional Charter Counties, Miscellaneous Provisions|Section 66.390 - Convention and tourism tax authorized (St. Louis County).

Effective - 28 Aug 1991   66.390. Convention and tourism tax authorized (St. Louis County). — 1. The governing body of any county of the first class having a charter form of government and having a population of over nine hundred thousand inhabitants may levy a tax not to exceed three percent on the amount of sales or charges for all rooms paid by the transient guests of hotels and motels situated within such county. Such tax should be known as a "Convention and Tourism Tax" and shall be deposited by the county treasurer in what shall be known as the "Convention and Tourism Fund". As used herein, "transient guests" means person or persons who occupy room or rooms in a hotel or motel for thirty-one days or less during any calendar quarter.  2. The person, firm or corporation, subject to the tax imposed by this section, shall collect the tax from the transient guests, and each such transient guest shall pay the amount of such tax to the person, firm or corporation directed to collect the tax imposed herein.  3. The tax imposed pursuant to the provisions of sections 66.390 to 66.398 shall be in addition to any and all other taxes and licenses.  4. The governing body may establish reasonable rules and regulations governing procedures for collecting and reporting of the tax.  5. The governing body may provide in the ordinance levying the tax that from every remittance of the tax made, the person required to so remit may deduct and retain an amount equal to two percent of the taxes collected.  6. The ordinance shall establish procedures for refunds and penalties on delinquent taxes. ­­-------- (L. 1975 H.B. 218, A.L. 1991 S.B. 34)
MO Rev Stat § 66.391 (2021)
2021 Missouri Revised Statutes|Title VI - County, Township and Political Subdivision Government|Chapter 66 - Constitutional Charter Counties, Miscellaneous Provisions|Section 66.391 - Delinquent taxes, interest rate authorized.

Effective - 28 Aug 1980   66.391. Delinquent taxes, interest rate authorized. — The governing body imposing the tax pursuant to the provisions of section 66.390 may provide for interest not to exceed two percent per month on delinquent taxes. ­­-------- (L. 1980 H.B. 1757)
MO Rev Stat § 66.395 (2021)
2021 Missouri Revised Statutes|Title VI - County, Township and Political Subdivision Government|Chapter 66 - Constitutional Charter Counties, Miscellaneous Provisions|Section 66.395 - Revenue from convention and tourism tax (St. Louis County) how used.

Effective - 20 May 1982   66.395. Revenue from convention and tourism tax (St. Louis County) how used. — 1. Except as otherwise provided in subsection 2 of this section, the revenues received from the convention and tourism tax shall be used:  (1) To adopt plans, policies and programs to promote convention and tourist business;  (2) To work with other agencies, bureaus, boards and associations to promote conventions and tourist business; and  (3) To contract with any public or private agency, individual, partnership, association, corporation, or other legal entity for the furnishing* of services and supplies for such promotion.  2. Upon the establishment of a regional economic development district as provided in section 67.600, and the imposition of the sales tax authorized by section 67.600, all revenues received from the convention and tourism tax shall be paid to the regional convention and visitors commission established under section 67.610 for its use as provided in section 67.610. ­­-------- (L. 1975 H.B. 218 § 66.400, A.L. 1982 S.B. 711)  Effective 5-20-82  *Word "furnishings" appears in original rolls.
MO Rev Stat § 66.398 (2021)
2021 Missouri Revised Statutes|Title VI - County, Township and Political Subdivision Government|Chapter 66 - Constitutional Charter Counties, Miscellaneous Provisions|Section 66.398 - Appropriations from convention and tourism tax, limitation on.

Effective - 28 Aug 1975   66.398. Appropriations from convention and tourism tax, limitation on. — The governing body of any county adopting a tax pursuant to the provisions of sections 66.390 to 66.398 shall appropriate money from the convention and tourism fund for no other purposes than set forth in section 66.395. ­­-------- (L. 1975 H.B. 218 § 66.405)
MO Rev Stat § 66.400 (2021)
2021 Missouri Revised Statutes|Title VI - County, Township and Political Subdivision Government|Chapter 66 - Constitutional Charter Counties, Miscellaneous Provisions|Section 66.400 - Contingent fund for prosecuting attorney established — funds, how expended (Jackson County).

Effective - 28 Aug 1974   66.400. Contingent fund for prosecuting attorney established — funds, how expended (Jackson County). — Notwithstanding the provisions of section 56.330, the director of the department of revenue and administration of each county of the first class having a charter form of government and containing all or part of a city having a population of four hundred fifty thousand or more shall set aside the prosecuting attorney's fees to be used as a contingent fund for the prosecuting attorney for the payment of the incidental expenses in bringing parties and witnesses from other states or countries and in properly preparing cases for trial, attending trial on changes of venue, attending at the taking of depositions, in printing briefs, and appearing before the appellate courts of the state, and generally the expenses he is put to in the proper and vigorous prosecution of the duties of his office. The fund shall be paid out as needed to the prosecuting attorney by the director of the department upon warrant of the prosecuting attorney approved and signed by a judge of the circuit court of said county. ­­-------- (L. 1974 H.B. 1381 § 1)
MO Rev Stat § 66.411 (2021)
2021 Missouri Revised Statutes|Title VI - County, Township and Political Subdivision Government|Chapter 66 - Constitutional Charter Counties, Miscellaneous Provisions|Section 66.411 - Municipal fire departments, vote required to dissolve, eliminate, merge, or terminate (St. Charles County, St. Charles city).

Effective - 28 Aug 2005   66.411. Municipal fire departments, vote required to dissolve, eliminate, merge, or terminate (St. Charles County, St. Charles city). — No county with a charter form of government and with more than two hundred fifty thousand but fewer than three hundred fifty thousand inhabitants shall dissolve, eliminate, merge, or terminate a municipal fire department of any home rule city with more than sixty thousand three hundred but fewer than sixty thousand four hundred inhabitants, until it has been submitted to an election of the voters residing within the home rule city with more than sixty thousand three hundred but fewer than sixty thousand four hundred inhabitants, and assented to by a majority vote of the voters of the city voting on the question. ­­-------- (L. 2005 S.B. 210)
MO Rev Stat § 66.500 (2021)
2021 Missouri Revised Statutes|Title VI - County, Township and Political Subdivision Government|Chapter 66 - Constitutional Charter Counties, Miscellaneous Provisions|Section 66.500 - Definitions.

Effective - 28 Aug 1989   66.500. Definitions. — As used in sections 66.500 to 66.516, the following terms mean:  (1) "County", a constitutional charter county containing the major portion of a city with a population of at least three hundred fifty thousand inhabitants;  (2) "Food", all articles commonly used for food or drink, including alcoholic beverages, the provisions of chapter* 311 notwithstanding;  (3) "Food establishment", any cafe, cafeteria, lunchroom or restaurant which sells food at retail and has at least five hundred thousand dollars in annual sales;  (4) "Governing body", the body charged with governing the county;  (5) "Gross receipts", the gross receipts from retail sales of food prepared on the premises and delivered to the purchaser (excluding sales tax);  (6) "Hotel, motel or tourist court", any structure or building, under one management, which contains rooms furnished for the accommodation or lodging of guests, with or without meals being so provided, and kept, used, maintained, advertised, or held out to the public as a place where sleeping accommodations are sought for pay or compensation to transient guests or permanent guests and having more than eight bedrooms furnished for the accommodations of such guests. Sleeping accommodations consisting of one bedroom or more that rent for less than twenty dollars per day or less than eighty-five dollars per week and shelters for the homeless operated by not-for-profit organizations are not a "hotel, motel or tourist court" for the purposes of this act**;  (7) "Person", any individual, corporation, partnership or other entity;  (8) "Transient guest", a person who occupies a room or rooms in a hotel, motel or tourist court for thirty-one days or less during any calendar quarter. ­­-------- (L. 1989 S.B. 295 & 312 § 15)  *Word "section" appears in original rolls.  **"This act" (S.B. 295 & 312, 1989) contained numerous sections. Consult Disposition of Sections table for a definitive listing.
MO Rev Stat § 66.502 (2021)
2021 Missouri Revised Statutes|Title VI - County, Township and Political Subdivision Government|Chapter 66 - Constitutional Charter Counties, Miscellaneous Provisions|Section 66.502 - Sports facility maintenance tax submitted to voters — rate of tax — deposit in sports facility maintenance tax fund, purpose — distribution of revenue — percentage to neighborhood tourist development fund, established, purpose.

Effective - 28 Aug 1989   66.502. Sports facility maintenance tax submitted to voters — rate of tax — deposit in sports facility maintenance tax fund, purpose — distribution of revenue — percentage to neighborhood tourist development fund, established, purpose. — 1. The governing body of any county may submit a proposition to the voters of such county who reside outside the corporate limits of a city with a population of at least three hundred fifty thousand inhabitants to levy:  (1) A tax not to exceed five and one-half percent of the amount of sales or charges for all sleeping rooms paid by the transient guests of hotels, motels and tourist courts located within the county and situated outside the corporate limits of a city with a population of at least three hundred fifty thousand inhabitants involved, and doing business within that portion of such county (excluding sales tax); and  (2) A tax not to exceed one and three-fourths percent of the gross receipts derived from the retail sales of food by every person operating a food establishment within the county and situated outside the corporate limits of a city with a population of at least three hundred fifty thousand inhabitants.  2. Such taxes shall be known as the "sports facility maintenance tax" and when collected shall be deposited by the county treasurer in a separate fund to be known as the "Sports Facility Maintenance Fund". The governing body of the county shall appropriate from the sports facility maintenance fund as provided in sections 66.500 to 66.516.  3. Not less than ten percent of the proceeds of any tax imposed under subdivision (1) of this section and section*92.327 shall be appropriated to a fund that hereby shall be established and called the "Neighborhood Tourist Development Fund". And not less than ten percent of the proceeds of any tax imposed under subdivision (1) of section 92.327 shall be appropriated to such fund. Such moneys from said funds shall be paid to not-for-profit neighborhood organizations with whom the county has contracted, and which are incorporated in the state of Missouri and located within the county limits of such county established for the purpose of promoting such neighborhood through cultural, social, ethnic, historic, educational, and recreational activities in conjunction with promoting such city as a convention, visitors and tourist center. ­­-------- (L. 1989 S.B. 295 & 312 § 16)  *Words "and section" do not appear in original rolls.
MO Rev Stat § 66.504 (2021)
2021 Missouri Revised Statutes|Title VI - County, Township and Political Subdivision Government|Chapter 66 - Constitutional Charter Counties, Miscellaneous Provisions|Section 66.504 - Voter approval of tax required.

Effective - 28 Aug 1989   66.504. Voter approval of tax required. — The governing body of any county may, by adopting an ordinance or order, impose the sports facility maintenance tax, but no ordinance enacted pursuant to the authority granted by the provisions of sections 66.500 to 66.516 shall be effective unless the governing body of the county submits to the voters of the county who reside outside the corporate limits of a city with a population of at least three hundred fifty thousand inhabitants at a 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 sports facility maintenance tax. ­­-------- (L. 1989 S.B. 295 & 312 § 17)
MO Rev Stat § 66.506 (2021)
2021 Missouri Revised Statutes|Title VI - County, Township and Political Subdivision Government|Chapter 66 - Constitutional Charter Counties, Miscellaneous Provisions|Section 66.506 - Ballot, form.

Effective - 28 Aug 1989   66.506. Ballot, form. — Such proposition shall be submitted to the voters in substantially the following form at such election:   Shall a sports facility maintenance tax of ______ percent on the amount of sales or charges for all rooms paid by the transient guests of hotels, motels and tourist courts and ______ percent on the gross receipts derived from the retail sales of food at a food establishment be levied in the county of ______ outside the corporate limits of a city with a population of at least three hundred fifty thousand inhabitants to provide funds for the maintenance of sports facilities within the county?    ☐ YES   ☐ NO    ­­-------- (L. 1989 S.B. 295 & 312 § 18)
MO Rev Stat § 66.508 (2021)
2021 Missouri Revised Statutes|Title VI - County, Township and Political Subdivision Government|Chapter 66 - Constitutional Charter Counties, Miscellaneous Provisions|Section 66.508 - Majority vote required.

Effective - 28 Aug 1989   66.508. Majority vote required. — In the event that a majority of the qualified voters voting on the proposition in such county at such election approve the proposition, then the ordinance or 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 authorized by sections 66.500 to 66.516 unless and until the governing body of the county shall again have submitted another proposal to authorize the imposition and collection of the tax, and such proposal is approved by a majority of the qualified voters voting thereon. ­­-------- (L. 1989 S.B. 295 & 312 § 19)
MO Rev Stat § 66.510 (2021)
2021 Missouri Revised Statutes|Title VI - County, Township and Political Subdivision Government|Chapter 66 - Constitutional Charter Counties, Miscellaneous Provisions|Section 66.510 - Gross receipts tax on certain businesses, prohibited, when.

Effective - 28 Aug 1989   66.510. Gross receipts tax on certain businesses, prohibited, when. — In the event a tax is lawfully imposed under sections 66.500 to 66.516, no gross receipts tax imposed solely on hotels, motels or tourist courts or cafes, cafeterias, lunchrooms or restaurants shall be levied or collected by any city within the county and outside the corporate limits of a city with a population of at least three hundred fifty thousand inhabitants so long as the tax imposed under sections 66.500 to 66.516 remains in effect. ­­-------- (L. 1989 S.B. 295 & 312 § 20)
MO Rev Stat § 66.512 (2021)
2021 Missouri Revised Statutes|Title VI - County, Township and Political Subdivision Government|Chapter 66 - Constitutional Charter Counties, Miscellaneous Provisions|Section 66.512 - Revenue from tax, purposes, how used.

Effective - 28 Aug 1989   66.512. Revenue from tax, purposes, how used. — The revenues received from the tax authorized under sections 66.500 to 66.516 shall be used exclusively for the maintenance of public sports facilities within the county in which it is collected. Funds shall be appropriated as required by the operating authority of eligible sports facilities and for any purposes beneficial to the community, and in furtherance of convention, tourism and recreational activities within the general area. ­­-------- (L. 1989 S.B. 295 & 312 § 21)
MO Rev Stat § 66.516 (2021)
2021 Missouri Revised Statutes|Title VI - County, Township and Political Subdivision Government|Chapter 66 - Constitutional Charter Counties, Miscellaneous Provisions|Section 66.516 - Refund or absorption of tax, prohibited.

Effective - 28 Aug 1989   66.516. Refund or absorption of tax, prohibited. — It is unlawful for any person to advertise or hold out or state to the public or to any transient guest or food establishment patron directly or indirectly, that the tax or any part thereof imposed by sections 66.500 to 66.516, and required to be collected by that person, will be absorbed by that person, or anyone on behalf of that person, or that it will not be separately stated and added to the price of the sleeping room or food establishment bill, or if added, that it or any part thereof will be refunded. ­­-------- (L. 1989 S.B. 295 & 312 § 23)
MO Rev Stat § 66.601 (2021)
2021 Missouri Revised Statutes|Title VI - County, Township and Political Subdivision Government|Chapter 66 - Constitutional Charter Counties, Miscellaneous Provisions|Section 66.601 - Collection of sales tax may be assigned by director of revenue with consent of county to county — powers and duties of county.

Effective - 28 Aug 1993   66.601. Collection of sales tax may be assigned by director of revenue with consent of county to county — powers and duties of county. — The duties of the director of revenue with respect to the allocation, division and distribution of sales and use tax proceeds determined to be due any county of the first classification having a charter form of government and having a population of nine hundred thousand or more inhabitants and all municipalities within such county, resulting from taxes levied or imposed under the authority of sections 66.600 to 66.630, section 144.748, and sections 94.850 to 94.857, may be delegated to the county levying the county sales tax under sections 66.600 to 66.630, at the discretion of the director of revenue and with the consent of the county. Notwithstanding the provisions of section 32.057 to the contrary, if such duties are so assigned, the director of revenue shall furnish the county with sufficient information to perform such duties in such form as may be agreed upon by the director and the county at no cost to the county. The county shall be bound by the provisions of section 32.057, and shall use any information provided by the director of revenue under the provisions of this section solely for the purpose of allocating, dividing and distributing such sales and use tax revenues. The county shall exercise all of the director's powers and duties with respect to such allocation, division and distribution, and shall receive no fee for carrying out such powers and duties. ­­-------- (L. 1993 H.B. 618 § 1)  CROSS REFERENCE:  Municipalities in St. Louis County, additional sales tax for capital improvement purposes, 94.890
MO Rev Stat § 66.630 (2021)
2021 Missouri Revised Statutes|Title VI - County, Township and Political Subdivision Government|Chapter 66 - Constitutional Charter Counties, Miscellaneous Provisions|Section 66.630 - Taxes on motor vehicles, trailers, boats and outboard motors — how collected and distributed (St. Louis County).

Effective - 28 Aug 1993   66.630. Taxes on motor vehicles, trailers, boats and outboard motors — how collected and distributed (St. Louis County). — 1. County sales taxes imposed pursuant to sections 66.600 to 66.630 on the purchase and sale of motor vehicles, trailers, boats, and outboard motors shall not be collected and remitted by the seller, but shall be collected by the director of revenue at the time application is made for a certificate of title, if the address of the applicant is within a county imposing a county sales tax. The amounts so collected, less the one percent collection cost, shall be deposited in the county sales tax trust fund to be distributed in accordance with section 66.620 until March 31, 1988. Beginning April 1, 1988, seventy-five percent of the distributable sales tax revenue shall be distributed in accordance with section 66.620. The remaining twenty-five percent of the distributable sales tax revenue shall be held in an interest-bearing account and, less annual costs of distribution, shall be distributed monthly to each city, town or village and the county based upon the number of transactions occurring within each city, town or village and the unincorporated area of the county during the preceding month as reported to the department of revenue in the monthly dealer sales report subject, however, to the redistribution formula defined in section 66.620 and, except that any city, town or village and the county contained in group B as defined in section 66.620 shall have distributed to it by the director of revenue its share of the remaining twenty-five percent as calculated herein in accordance with section 66.620. The cost incurred by the department of revenue for distribution shall be paid by each city, town or village in proportion to the number of transactions occurring within its boundaries and shall be deducted annually from such distributable revenue. In the event that an alternative distribution system is adopted pursuant to section 67.581, all of the moneys collected under this section shall be distributed in accordance with that formula. The purchase or sale of motor vehicles, trailers, boats, and outboard motors shall be deemed to be consummated at the address of the applicant.  2. As used in this section, the term "boat" shall only include motorboats and vessels as the terms "motorboat" and "vessel" are defined in section 306.010. ­­-------- (L. 1977 S.B. 234 § 6, A.L. 1985 H.B. 280, et al., A.L. 1987 H.B. 210, A.L. 1991 H.B. 29, A.L. 1993 H.B. 618)