reglab/housing_qa huggingface dataset:
MO Rev Stat § 67.475 (2021)
2021 Missouri Revised Statutes|Title VI - County, Township and Political Subdivision Government|Chapter 67 - Political Subdivisions, Miscellaneous Powers|Section 67.475 - Maximum bond indebtedness — advisory committee in certain cities.

Effective - 03 Apr 1991   67.475. Maximum bond indebtedness — advisory committee in certain cities. — The total amount of city or county general obligation bond indebtedness incurred for improvements under sections 67.453 to 67.475, including temporary notes issued pursuant to sections 67.453 to 67.475, shall not exceed ten percent of the assessed valuation of all taxable tangible property, as shown by the last completed property assessment for state or local purposes, within the city or county. Any city with a population of three hundred fifty thousand or more inhabitants shall appoint a citizen advisory committee composed of members of each council districts on proposed neighborhood improvement district. ­­-------- (L. 1991 S.B. 8 § 12)  Effective 4-03-91
MO Rev Stat § 67.490 (2021)
2021 Missouri Revised Statutes|Title VI - County, Township and Political Subdivision Government|Chapter 67 - Political Subdivisions, Miscellaneous Powers|Section 67.490 - Building permit inspections waived if licensed engineer inspects footing, foundation, walls, and framing, when, inspection forms.

Effective - 28 Aug 2019, 2 histories   67.490. Building permit inspections waived if licensed engineer inspects footing, foundation, walls, and framing, when, inspection forms. — In lieu of a political subdivision conducting building permit inspections of the new construction of a one- or two-family residential dwelling, the licensed engineer who sealed the ultimate submission of plans for the permit shall be allowed to conduct the footing, foundation, wall, and framing inspections in accordance with the procedures for such inspections established by the political subdivision. Such licensed engineer or architect shall report on such work by using the uniform inspection forms used by the political subdivision and shall submit such forms to the political subdivision. ­­-------- (L. 2019 S.B. 203 § 1)
MO Rev Stat § 67.494 (2021)
2021 Missouri Revised Statutes|Title VI - County, Township and Political Subdivision Government|Chapter 67 - Political Subdivisions, Miscellaneous Powers|Section 67.494 - Physical security measure on private property, state preemption — exclusions — access to property for law enforcement and first responders.

Effective - 28 Aug 2021   67.494. Physical security measure on private property, state preemption — exclusions — access to property for law enforcement and first responders. — 1. The general assembly hereby occupies and preempts the entire field of legislation regarding in any way the regulation of physical security measures around private property to the complete exclusion of any order, ordinance, policy, or regulation by any village, town, city, including any home rule city, or county in this state. Any existing or future order, ordinance, policy, or regulation in this field is or shall be null and void.  2. Nothing in this section shall prohibit a village, town, city, or county from regulating:  (1) The aesthetics of physical security measures;  (2) Access to the public right-of-way, a sidewalk, or utility easement;  (3) The structural soundness of physical security measures; or  (4) Changes to the drainage of a property.  3. Physical security measures shall have a means to enter the property so that law enforcement and first responders are able to access the property in an emergency. ­­-------- (L. 2021 S.B. 26)
MO Rev Stat § 67.500 (2021)
2021 Missouri Revised Statutes|Title VI - County, Township and Political Subdivision Government|Chapter 67 - Political Subdivisions, Miscellaneous Powers|Section 67.500 - Short title — definitions.

Effective - 28 Aug 1979   67.500. Short title — definitions. — Sections 67.500 to 67.545 are known and may be cited as the "County Sales Tax Act", and the following words shall have the following meanings unless a different meaning clearly appears from the context:  (1) "County" shall mean all areas of all counties within the state of Missouri except cities not within a county and first class counties adjoining such cities;  (2) "Director of revenue" shall mean the director of revenue of the state of Missouri;  (3) "Person" means an individual, corporation, partnership or other entity;  (4) "Sales tax revenue collected" shall mean the amount of sales tax revenue received by a county during the first six calendar months of any year multiplied by two;  (5) "Total property tax levy" shall include all those ad valorem taxes which counties have the authority to levy on all classes of property, except those ad valorem taxes originally requiring voter approval and those taxes levied to retire indebtedness, plus an allowance for ad valorem taxes which will be billed but not collected in that calendar year. The individual tax rates of these ad valorem taxes shall not exceed the amounts allowed to be levied without voter approval by the constitution and laws of this state unless the voters have approved that rate of levy. ­­-------- (L. 1979 S.B. 339 § 1)
MO Rev Stat § 67.506 (2021)
2021 Missouri Revised Statutes|Title VI - County, Township and Political Subdivision Government|Chapter 67 - Political Subdivisions, Miscellaneous Powers|Section 67.506 - Computation of county sales tax levy.

Effective - 28 Aug 2004   67.506. Computation of county sales tax levy. — The tax rate for counties levying a sales tax under section 67.505 shall be computed by:  (1) Dividing the amount of the sales tax revenue required for reduction under subsection 3 of section 67.505 and section 163.087 by the total assessed valuation of the county and multiplying by one hundred to determine the amount of property tax reduction; and  (2) Subtracting the property tax rate reduction in subdivision (1) of this section from the tax rate ceiling for each class of property or subclass of real property. ­­-------- (L. 2004 S.B. 960)
MO Rev Stat § 67.525 (2021)
2021 Missouri Revised Statutes|Title VI - County, Township and Political Subdivision Government|Chapter 67 - Political Subdivisions, Miscellaneous Powers|Section 67.525 - Deposit — distribution to county, when — refunds authorized — tax abolished, effect.

Effective - 28 Aug 1991   67.525. Deposit — distribution to county, when — refunds authorized — tax abolished, effect. — 1. All county sales taxes collected by the director of revenue under sections 67.500 to 67.545 on behalf of any county, less one percent for 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 county sales tax trust fund, which fund shall be separate and apart from the county sales tax trust fund established by section 66.620. The moneys in such county 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 county sales tax, and the records shall be open to the inspection of officers of the county and to the 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 67.500 to 67.545, the sum due the county 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 county for erroneous payments and overpayments made, and may redeem dishonored checks and drafts deposited to the credit of such counties. If any county abolishes the tax, 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 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 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 67.500 to 67.545, all provisions of sections 32.085 and 32.087 shall apply to the tax imposed under sections 67.500 to 67.545. ­­-------- (L. 1979 S.B. 339 § 6, A.L. 1991 H.B. 29)
MO Rev Stat § 67.540 (2021)
2021 Missouri Revised Statutes|Title VI - County, Township and Political Subdivision Government|Chapter 67 - Political Subdivisions, Miscellaneous Powers|Section 67.540 - Repeal or amendment of sales tax — procedure.

Effective - 28 Aug 1979   67.540. Repeal or amendment of sales tax — procedure. — 1. No county imposing a sales tax and property tax reduction pursuant to sections 67.500 to 67.545 may repeal or amend such sales tax and property tax reduction unless such repeal or amendment is submitted to and approved by the voters of the county in the manner provided in section 67.505.  2. Whenever the governing body of any county in which a county sales tax has been imposed in the manner provided by sections 67.500 to 67.545 receives a petition, signed by fifteen 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 67.500 to 67.545. 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 and along with the property tax reduction imposed in conjunction with such sales tax, 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 and along with the property tax reduction imposed in conjunction with such sales tax, shall remain in effect. ­­-------- (L. 1979 S.B. 339 § 9)
MO Rev Stat § 67.545 (2021)
2021 Missouri Revised Statutes|Title VI - County, Township and Political Subdivision Government|Chapter 67 - Political Subdivisions, Miscellaneous Powers|Section 67.545 - Law not applicable to certain cities and counties.

Effective - 28 Aug 1979   67.545. Law not applicable to certain cities and counties. — The provisions of sections 67.500 to 67.545 shall not apply to any city not within a county nor any first class county adjoining such city. ­­-------- (L. 1979 S.B. 339 § 10)
MO Rev Stat § 67.548 (2021)
2021 Missouri Revised Statutes|Title VI - County, Township and Political Subdivision Government|Chapter 67 - Political Subdivisions, Miscellaneous Powers|Section 67.548 - County commission of certain counties approving sales tax, authorized actions — share to other political subdivisions, how distributed (Clay and Platte counties).

Effective - 28 Aug 2012   67.548. County commission of certain counties approving sales tax, authorized actions — share to other political subdivisions, how distributed (Clay and Platte counties). — 1. In any first or second class county not having a charter form of government, which contains all or any part of a city with a population of greater than four hundred thousand inhabitants, in which the voters have approved a sales tax as provided by section 67.547, the county commission may:  (1) Reduce or eliminate the county general fund levy, the special road and bridge levy, or the park levy;  (2) Grant county revenues to cities, towns and villages and to special road districts organized pursuant to chapter 233;  (3) Enter into agreements with cities, towns, villages, and special road districts organized under chapter 233 for the purpose of working cooperatively on the roads and bridges located within the county, including the distribution of funds to such entities in addition to those funds described in subsection 2 of this section.  2. In any county in which the voters have approved a sales tax as provided by section 67.547, each city, town, village, and special road district organized under chapter 233 shall continue to receive its share of the county's special road and bridge levy, if any, that is annually considered by the county commission. In the event that the annual special road and bridge levy is not set at a level of at least fourteen cents on each one hundred dollars assessed valuation, the county commission shall allocate additional funds from any available county source to the cities, towns, villages, and special road districts located within the county in an amount that will, when combined with the revenues received from the special road and bridge levy, distribute funds to such entities in an amount that is at least equal to the funding level of fourteen cents on each one hundred dollars assessed valuation. Additionally, any city, town, or village which contains at least fifty percent of a special road district organized under chapter 233 shall be entitled to receive the road district's portion of any funds not paid through the special road and bridge levy. Any funds paid under this subsection shall be paid as if the funds were paid under the county's special road and bridge levy. ­­-------- (L. 1988 S.B. 764, A.L. 1989 H.B. 323, A.L. 2012 S.B. 480)
MO Rev Stat § 67.570 (2021)
2021 Missouri Revised Statutes|Title VI - County, Township and Political Subdivision Government|Chapter 67 - Political Subdivisions, Miscellaneous Powers|Section 67.570 - Deposit — distribution to counties, when — refunds authorized — tax abolished, effect (St. Charles County).

Effective - 28 Aug 1991   67.570. Deposit — distribution to counties, when — refunds authorized — tax abolished, effect (St. Charles County). — 1. All sales taxes collected by the director of revenue under sections 67.550 to 67.570 on behalf of any county, less one percent for 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 Construction Sales Tax Trust Fund". The moneys in the county construction 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 67.550 to 67.570, and the records shall be open to the inspection of officers of the county and the 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 to the county which levied the tax; such funds shall be deposited with the county treasurer of each such county, and all expenditures of funds arising from the county construction sales tax trust fund shall be by an appropriation act to be enacted by the governing body of each such 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 abolishes the tax, 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 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 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 67.550 to 67.570, all provisions of sections 32.085 and 32.087 shall apply to the tax imposed under sections 67.550 to 67.570. ­­-------- (L. 1982 H.B. 1035 § 5, A.L. 1991 H.B. 29)
MO Rev Stat § 67.572 (2021)
2021 Missouri Revised Statutes|Title VI - County, Township and Political Subdivision Government|Chapter 67 - Political Subdivisions, Miscellaneous Powers|Section 67.572 - Repeal of sales tax, procedure.

Effective - 28 Aug 2001   67.572. Repeal of sales tax, procedure. — The governing body of any county which has adopted a sales tax pursuant to sections 67.571 to 67.577 may submit the question of repeal of the tax to the voters at any primary or general election. The ballot of submission shall be in substantially the following form:   Shall the county of ______ (insert name of county) repeal the museum and festivals sales tax of ______ (insert rate of percent) percent in effect in certain areas of the county?    ☐ YES   ☐ NO    ­­If a majority of the votes cast on the proposal are in favor of repeal, that repeal shall become effective on December thirty-first of the calendar year in which such repeal was approved. ­­-------- (L. 2001 S.B. 323 & 230)
MO Rev Stat § 67.573 (2021)
2021 Missouri Revised Statutes|Title VI - County, Township and Political Subdivision Government|Chapter 67 - Political Subdivisions, Miscellaneous Powers|Section 67.573 - Sales tax to be an additional tax to taxes in chapter 144 — computation of tax.

Effective - 28 Aug 2001   67.573. Sales tax to be an additional tax to taxes in chapter 144 — computation of tax. — The order imposing the sales tax pursuant to the provisions of sections 67.571 to 67.577 shall impose upon all sellers within the area wherein the tax is to be paid an additional tax on all goods subject to tax included in chapter 144. The amount reported and returned by the seller shall be computed on the basis of the tax imposed by the order as authorized by sections 67.571 to 67.577. The seller shall report and return the amount so computed to the director of revenue. ­­-------- (L. 2001 S.B. 323 & 230)
MO Rev Stat § 67.574 (2021)
2021 Missouri Revised Statutes|Title VI - County, Township and Political Subdivision Government|Chapter 67 - Political Subdivisions, Miscellaneous Powers|Section 67.574 - Director of revenue to be responsible for administration and operation of the tax.

Effective - 28 Aug 2001   67.574. Director of revenue to be responsible for administration and operation of the tax. — On or after the effective date of any tax imposed throughout a county pursuant to the provisions of sections 67.571 to 67.577, 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. 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. ­­-------- (L. 2001 S.B. 323 & 230)
MO Rev Stat § 67.576 (2021)
2021 Missouri Revised Statutes|Title VI - County, Township and Political Subdivision Government|Chapter 67 - Political Subdivisions, Miscellaneous Powers|Section 67.576 - Collection of the tax requirements — applicable penalties.

Effective - 28 Aug 2001   67.576. Collection of the tax requirements — applicable penalties. — 1. The following provisions shall govern the collection of the tax imposed by the provisions of sections 67.571 to 67.577:  (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 67.571 to 67.577;  (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 67.571 to 67.577.  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 67.571 to 67.577, 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 67.571 to 67.577.  3. All discounts allowed the retailer pursuant to the provisions of the state sales tax law for the collection of and for payment of taxes pursuant to that act are hereby allowed and made applicable to any taxes collected pursuant to the provisions of sections 67.571 to 67.577.  4. The penalties provided in section 32.057 and sections 144.010 to 144.510 for a violation of those acts are hereby made applicable to violations of the provisions of sections 67.571 to 67.577.  5. For the purposes of the sales tax imposed by an order pursuant to sections 67.571 to 67.577, all retail sales shall be deemed to be consummated at the place of business of the retailer. ­­-------- (L. 2001 S.B. 323 & 230)
MO Rev Stat § 67.577 (2021)
2021 Missouri Revised Statutes|Title VI - County, Township and Political Subdivision Government|Chapter 67 - Political Subdivisions, Miscellaneous Powers|Section 67.577 - Delinquency in payment, limitation for bringing suit.

Effective - 28 Aug 2001   67.577. Delinquency in payment, limitation for bringing suit. — In any county or area of a county where a sales tax has been imposed pursuant to sections 67.571 to 67.577, if any person is delinquent in the payment of the amount required to be paid by him pursuant to the provisions of sections 67.571 to 67.577 or in the event a determination has been made against him for taxes and penalty pursuant to the provisions of sections 67.571 to 67.577, 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. ­­-------- (L. 2001 S.B. 323 & 230)