reglab/statecodes huggingface dataset:
2023 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.

Title VII CITIES, TOWNS AND VILLAGES
Chapter 94
• 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.
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(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
2023 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.

Title VII CITIES, TOWNS AND VILLAGES
Chapter 94
• 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.
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(L. 1945 p. 1280 § 7098a)
2023 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).

Title VII CITIES, TOWNS AND VILLAGES
Chapter 94
• 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.
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(L. 2010 H.B. 1442)
2023 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.

Title VII CITIES, TOWNS AND VILLAGES
Chapter 94
• 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.
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(RSMo 1939 § 7149)
Prior revisions: 1929 § 6999; 1919 § 8450; 1909 § 9352
2023 Missouri Revised Statutes › Title VII - Cities, Towns and Villages › Chapter 94 - Taxation in Other Cities › Section 94.300 - Taxes delinquent January first.

Title VII CITIES, TOWNS AND VILLAGES
Chapter 94
• 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.
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(RSMo 1939 § 7145)
Prior revisions: 1929 § 6995; 1919 § 8446; 1909 § 9348
2023 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.

Title VII CITIES, TOWNS AND VILLAGES
Chapter 94
• 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.
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(RSMo 1939 § 7145, A.L. 1961 p. 220)
Prior revisions: 1929 § 6995; 1919 § 8446; 1909 § 9348
2023 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.

Title VII CITIES, TOWNS AND VILLAGES
Chapter 94
• 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.
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(RSMo 1939 § 7146, A. 1949 H.B. 2042)
Prior revisions: 1929 § 6996; 1919 § 8447; 1909 § 9349
2023 Missouri Revised Statutes › Title VII - Cities, Towns and Villages › Chapter 94 - Taxation in Other Cities › Section 94.330 - Collector to report monthly to board.

Title VII CITIES, TOWNS AND VILLAGES
Chapter 94
• 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.
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(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
2023 Missouri Revised Statutes › Title VII - Cities, Towns and Villages › Chapter 94 - Taxation in Other Cities › Section 94.340 - Maximum rate of tax — how increased — extension of period of increase.

Title VII CITIES, TOWNS AND VILLAGES
Chapter 94
Effective - 28 Aug 1978
94.340. Maximum rate of tax — how increased — extension of period of increase. —
1. All cities and towns in this state organized and operating under special charters granted by the legislature, known as special charter cities and towns, may by ordinance levy and impose annually for municipal purposes upon all subjects and objects of taxation within such cities and towns a tax which shall not exceed the maximum rate of one dollar on the one hundred dollars assessed valuation; provided, however, that the rate of taxation for general municipal purposes herein limited may be increased for not to exceed four years when the rate and purpose of such increase are submitted to a vote of the voters within such cities and towns and two-thirds of the voters voting thereon shall vote therefor, but such increase so voted shall be limited to a maximum rate of taxation not to exceed thirty cents on the one hundred dollars assessed valuation.
2. The council of any such cities and towns may submit the question of increasing the levy when in the opinion of such council the necessity therefor arises, and the question shall be submitted by such council when petitioned therefor by voters equaling in number five percent or more of the voters of such cities and towns 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 such increase in levy shall be voted, then such increased levy shall be effective for the number of years designated, and no longer, but such cities and towns through their councils may submit any such proposal for continuing such increase of levy at any time for like periods not to exceed four years each.
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(RSMo 1939 § 7506, A.L. 1945 p. 1276, A.L. 1978 H.B. 971)
Prior revisions: 1929 § 7353; 1919 § 8767; 1909 § 9625
2023 Missouri Revised Statutes › Title VII - Cities, Towns and Villages › Chapter 94 - Taxation in Other Cities › Section 94.350 - Additional levy for special purposes — amount authorized.

Title VII CITIES, TOWNS AND VILLAGES
Chapter 94
Effective - 28 Aug 1945
94.350. Additional levy for special purposes — amount authorized. —
In addition to the levy aforesaid for general municipal purposes, all cities and towns under special charter 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.
­­--------
(RSMo 1939 § 7507, A.L. 1945 p. 1276)
Prior revisions: 1929 § 7354; 1919 § 8768
2023 Missouri Revised Statutes › Title VII - Cities, Towns and Villages › Chapter 94 - Taxation in Other Cities › Section 94.380 - Remedy cumulative.

Title VII CITIES, TOWNS AND VILLAGES
Chapter 94
Effective - 28 Aug 1939
94.380. Remedy cumulative. —
The remedy for the collection of personal taxes hereby provided shall be cumulative and shall not in any manner impair other methods or provisions now existing or which may be hereafter provided for the collection of the same.
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(RSMo 1939 § 7444)
Prior revisions: 1929 § 7291; 1919 § 8706; 1909 § 9584
2023 Missouri Revised Statutes › Title VII - Cities, Towns and Villages › Chapter 94 - Taxation in Other Cities › Section 94.390 - Powers, rights and remedies for collection of delinquent taxes — suits, how brought.

Title VII CITIES, TOWNS AND VILLAGES
Chapter 94
Effective - 28 Aug 1957
94.390. Powers, rights and remedies for collection of delinquent taxes — suits, how brought. —
1. Cities under special charters having a population not exceeding six thousand are invested with and given all the powers, rights and remedies in the matter of the collection of delinquent taxes by suit and the establishment and enforcement of liens on real estate in connection therewith as are provided by statutes for the collection of delinquent state and county taxes by suit and the establishment and enforcement of liens on real estate in connection therewith; and to that end the provisions of sections 141.010 to 141.200, insofar as they are applicable, are declared to be in force and to govern the proceedings in suits for delinquent taxes due such cities and in the establishment and enforcement of liens on real estate in connection therewith.
2. Suits for the collection of delinquent taxes due any such city may be brought in the name of the city at the relation and to the use of the collector of the city as plaintiff, against the person named in the tax bill sued on or any other person or corporation owning or claiming to own any interest in the real estate involved in the suit and against which it is sought to establish and enforce a lien for the amount of the delinquent taxes, interest penalties and costs, as defendants. The powers, rights and remedies given to the cities under this section are additional and cumulative powers, rights and remedies, and are not to be construed as interfering with, altering or in any manner affecting or diminishing any existing powers, rights and remedies which such cities possess under statutes, or ordinances of the cities.
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(RSMo 1939 § 7477, A.L. 1957 p. 240)
Prior revision: 1929 § 7324
2023 Missouri Revised Statutes › Title VII - Cities, Towns and Villages › Chapter 94 - Taxation in Other Cities › Section 94.410 - Vehicle license tax — funds to maintain streets (cities of 4,000 to 30,000).

Title VII CITIES, TOWNS AND VILLAGES
Chapter 94
Effective - 28 Aug 1939
94.410. Vehicle license tax — funds to maintain streets (cities of 4,000 to 30,000). —
Each and every city within this state that now has or may hereafter have a population of over four thousand and less than thirty thousand inhabitants (that is now or may hereafter be incorporated and operating under the general statutes or special charter) shall have and is hereby given power and authority, by ordinance, to levy and collect a license tax upon each and every vehicle (whether used for hire or for private use or pleasure), propelled by horse power or by other domestic animals or propelled by steam or electricity, gasoline, denatured alcohol or other like motive powers, that are owned and operated within the corporate limits of such city, and the moneys derived from such license tax shall be placed in a special fund of such city and shall be expended in the maintenance, cleaning and repairs of the streets or other highways within such city, and for no other use or purpose whatever, and to provide for fines and penalties for the violation of such ordinance; and said license tax may be graduated according to the use and character of the vehicle; provided, however, that all vehicles of the same class shall be taxed alike.
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(RSMo 1939 § 7555)
Prior revisions: 1929 § 7401; 1919 § 8809; 1909 § 9665
2023 Missouri Revised Statutes › Title VII - Cities, Towns and Villages › Chapter 94 - Taxation in Other Cities › Section 94.500 - Short title and definitions.

Title VII CITIES, TOWNS AND VILLAGES
Chapter 94
• Effective - 28 Aug 1991
94.500. Short title and definitions. —
Sections 94.500 to 94.550 are known and may be cited as the "City Sales Tax Act", and the following words shall have the following meanings unless a different meaning clearly appears from the context:
(1)
"City"
shall mean any incorporated city, town or village in the state of Missouri;
(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.
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(L. 1969 p. 166 § 1, A.L. 1977 H.B. 165, A.L. 1991 H.B. 29)
2023 Missouri Revised Statutes › Title VII - Cities, Towns and Villages › Chapter 94 - Taxation in Other Cities › Section 94.540 - Applicable provisions.

Title VII CITIES, TOWNS AND VILLAGES
Chapter 94
• Effective - 28 Aug 1991
94.540. Applicable provisions. —
Except as modified in sections 94.500 to 94.550, all provisions of sections 32.085 and 32.087 shall apply to the tax imposed under sections 94.500 to 94.550.
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(L. 1969 p. 166 § 5, A.L. 1976 H.B. 1384, A.L. 1979 H.B. 726, H.B. 296, A.L. 1991 H.B. 29)
2023 Missouri Revised Statutes › Title VII - Cities, Towns and Villages › Chapter 94 - Taxation in Other Cities › Section 94.550 - Deposit of receipts of tax — state to retain percentage — distribution by director of revenue — refunds authorized — effect of abolition of tax.

Title VII CITIES, TOWNS AND VILLAGES
Chapter 94
• Effective - 28 Aug 1991
94.550. Deposit of receipts of tax — state to retain percentage — distribution by director of revenue — refunds authorized — effect of abolition of tax. —
1. All city sales taxes collected by the director of revenue under sections 94.500 to 94.550 on behalf of any city, 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 "City Sales Tax Trust Fund". The moneys in the city 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 city imposing a city sales tax, and the records shall be open to the inspection of officers of the city 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 city treasurer, or such other officer as may be designated by the city ordinance, of each city imposing the tax authorized by sections 94.500 to 94.550, the sum due the city as certified by the director of revenue.
2. The director of revenue may authorize the state treasurer to make refunds from the amounts in the trust fund and credited to any city for erroneous payments and overpayments made, and may redeem dishonored checks and drafts deposited to the credit of such cities. If any city abolishes the tax, the city shall notify the director of revenue of the action at least ninety days prior to the effective date of the repeal and the director of revenue may order retention in the trust fund, for a period of one year, of two percent of the amount collected after receipt of such notice to cover possible refunds or overpayment of the tax and to redeem dishonored checks and drafts deposited to the credit of such accounts. After one year has elapsed after the effective date of abolition of the tax in such city, the director of revenue shall authorize the state treasurer to remit the balance in the account to the city and close the account of that city. The director of revenue shall notify each city of each instance of any amount refunded or any check redeemed from receipts.
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(L. 1969 p. 166 § 6, A.L. 1980 S.B. 693, A.L. 1991 H.B. 29)
2023 Missouri Revised Statutes › Title VII - Cities, Towns and Villages › Chapter 94 - Taxation in Other Cities › Section 94.575 - Definitions.

Title VII CITIES, TOWNS AND VILLAGES
Chapter 94
• Effective - 28 Aug 2001
94.575. Definitions. —
The following words, as used in sections 94.575 to 94.577, shall mean:
(1)
"Capital asset"
or
"fixed asset"
, assets of a long-term character that are intended to continue to be held or used, including but not limited to land, buildings, machinery, furniture, and other equipment, including computer hardware and software;
(2)
"Capital improvements"
, any capital or fixed asset having an estimated economic useful life of at least two years.
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(L. 2001 S.B. 352)
2023 Missouri Revised Statutes › Title VII - Cities, Towns and Villages › Chapter 94 - Taxation in Other Cities › Section 94.605 - Tax, how imposed — rate of tax — boundary change, procedure — effective date for tax or its abolition — city or county clerk's duties.

Title VII CITIES, TOWNS AND VILLAGES
Chapter 94
• Effective - 28 Aug 2008
94.605. Tax, how imposed — rate of tax — boundary change, procedure — effective date for tax or its abolition — city or county clerk's duties. —
1. Any city as defined in section 94.600 may by a majority vote of its governing body impose a sales tax for transportation purposes enumerated in sections 94.600 to 94.655.
2. The sales tax may be imposed at a rate not to exceed one-half of one percent on the receipts from the sale at retail of all tangible personal property or taxable services at retail within any city adopting such tax, if such property and services are subject to taxation by the state of Missouri under the provisions of sections 144.010 to 144.525.
3. With respect to any tax increment financing plan originally approved by ordinance of the city council after March 31, 2009, in any home rule city with more than four hundred thousand inhabitants and located in more than one county, any three-eighths of one cent sales tax imposed under sections 94.600 to 94.655 shall not be considered economic activity taxes as such term is defined under sections 99.805 and 99.918, and tax revenues derived from such taxes shall not be subject to allocation under the provisions of subsection 3 of section 99.845 or subsection 4 of section 99.957. Any one-eighth of one cent sales tax imposed in such city under sections 94.600 to 94.655 for constructing and operating a light-rail transit system shall not be considered economic activity taxes as such term is defined under sections 99.805 and 99.918, and tax revenues derived from such tax shall not be subject to allocation under the provisions of subsection 3 of section 99.845 or subsection 4 of section 99.957.
4. If the boundaries of a city in which such sales tax has been imposed shall thereafter be changed or altered, the city or county clerk shall forward to the director of revenue by United States registered mail or certified mail a certified copy of the ordinance adding or detaching territory from the city. The ordinance shall reflect the effective date thereof, and shall be accompanied by a map of the city clearly showing the territory added thereto or detached therefrom. Upon receipt of the ordinance and map, the tax imposed by sections 94.600 to 94.655 shall be effective in the added territory or abolished in the detached territory on the effective date of the change of the city boundary.
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(L. 1973 H.B. 65 § 2, A.L. 1983 1st Ex. Sess. H.B. 9, A.L. 1991 H.B. 29 merged with S.B. 34, A.L. 2008 S.B. 1131)
2023 Missouri Revised Statutes › Title VII - Cities, Towns and Villages › Chapter 94 - Taxation in Other Cities › Section 94.620 - Applicable provisions.

Title VII CITIES, TOWNS AND VILLAGES
Chapter 94
• Effective - 28 Aug 1991
94.620. Applicable provisions. —
Except as modified in sections 94.600 to 94.655, all provisions of sections 32.085 and 32.087 shall apply to the tax imposed under sections 94.600 to 94.655.
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(L. 1973 H.B. 65 § 5, A.L. 1979 H.B. 726, H.B. 296, A.L. 1991 H.B. 29)
2023 Missouri Revised Statutes › Title VII - Cities, Towns and Villages › Chapter 94 - Taxation in Other Cities › Section 94.625 - Deposit of collections — transportation sales tax fund.

Title VII CITIES, TOWNS AND VILLAGES
Chapter 94
• Effective - 28 Aug 1991
94.625. Deposit of collections — transportation sales tax fund. —
All sales taxes collected by the director of revenue under the provisions of sections 94.600 to 94.655, 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 "Transportation Sales Tax Trust Fund". The moneys in this fund are not state funds and shall not be commingled with any funds of the state. The director of revenue shall keep accurate records of the amount of money in the trust fund which was collected in each city wherein a sales tax is imposed pursuant to the provisions of sections 94.600 to 94.655. The records shall be open to the inspection of the officers of the city and the public.
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(L. 1973 H.B. 65 § 6, A.L. 1980 S.B. 693, A.L. 1983 1st Ex. Sess. H.B. 10, A.L. 1991 H.B. 29)
2023 Missouri Revised Statutes › Title VII - Cities, Towns and Villages › Chapter 94 - Taxation in Other Cities › Section 94.630 - Funds, how distributed — adjustments, how made — tax abolished, notice of — two percent, retention of, when.

Title VII CITIES, TOWNS AND VILLAGES
Chapter 94
• Effective - 28 Aug 1991
94.630. Funds, how distributed — adjustments, how made — tax abolished, notice of — two percent, retention of, when. —
1. Not later than the tenth day of each month the director of revenue shall distribute all moneys deposited in the trust fund during the preceding month to the city treasurer or such other officer as may be designated by the city ordinance imposing the tax authorized by sections 94.600 to 94.655, the sum due the city as certified by the director of revenue.
2. The director of revenue may authorize the state treasurer to make refunds from the amounts in the trust fund and credited to any city for erroneous payments and overpayments made, and may redeem dishonored checks and drafts deposited to the credit of such cities. If any city abolishes the tax, the city shall notify the director of revenue of the action at least ninety days prior to the effective date of the repeal and the director of revenue may order retention in the trust fund, for a period of one year, of two percent of the amount collected after receipt of such notice to cover possible refunds or overpayment of the tax and to redeem dishonored checks and drafts deposited to the credit of such accounts. After one year has elapsed after the effective date of abolition of the tax in such city, the director of revenue shall authorize the state treasurer to remit the balance in the account to the city and close the account of that city. The director of revenue shall notify each city of each instance of any amount refunded or any check redeemed from receipts due the city.
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(L. 1973 H.B. 65 § 7, A.L. 1991 H.B. 29)
2023 Missouri Revised Statutes › Title VII - Cities, Towns and Villages › Chapter 94 - Taxation in Other Cities › Section 94.650 - No bar to use of other city revenues for public mass transportation purposes.

Title VII CITIES, TOWNS AND VILLAGES
Chapter 94
• Effective - 13 Jun 1973, see footnote
94.650. No bar to use of other city revenues for public mass transportation purposes. —
Nothing contained herein shall be construed to prevent a city from appropriating and paying moneys from any of its other revenues to an interstate transportation authority, a city transit authority or a city utilities board for any of the purposes enumerated herein, and all cities are empowered to appropriate and pay or expend moneys from any of its revenues for the public mass transportation purposes enumerated herein.
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(L. 1973 H.B. 65 § 11)
Effective 6-13-73
2023 Missouri Revised Statutes › Title VII - Cities, Towns and Villages › Chapter 94 - Taxation in Other Cities › Section 94.655 - Procedure for cities to adopt transportation sales tax.

Title VII CITIES, TOWNS AND VILLAGES
Chapter 94
• Effective - 28 Aug 2000
94.655. Procedure for cities to adopt transportation sales tax. —
In those cities in which the transportation sales tax has been submitted to and approved by the voters or by a majority vote of the governing body of any such city without submission of the issue to the voters, the transportation sales tax shall remain in effect until repealed by local ordinance in those cities.
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(L. 1977 H.B. 489, A.L. 1979 H.B. 320, A.L. 1981 S.B. 163, A.L. 1983 1st Ex. Sess. S.B. 3, A.L. 1985 H.B. 405, A.L. 1987 S.B. 253, A.L. 1989 H.B. 121, A.L. 1991 H.B. 29 merged with H.B. 139 & 41, A.L. 1993 S.B. 114, A.L. 1995 H.B. 153, A.L. 1997 H.B. 229, A.L. 1999 H.B. 261 §§ 94.655, B, A.L. 2000 S.B. 881)
2023 Missouri Revised Statutes › Title VII - Cities, Towns and Villages › Chapter 94 - Taxation in Other Cities › Section 94.700 - Definitions.

Title VII CITIES, TOWNS AND VILLAGES
Chapter 94
• Effective - 28 Aug 2012, 2 histories
94.700. Definitions. —
The following words, as used in sections 94.700 to 94.755, shall have the following meaning unless a different meaning clearly appears from the context:
(1)
"City"
shall mean any incorporated city, town, or village in the state of Missouri with a population of one hundred or more, but the term "city" does not include any city not within a county or any city of over four hundred thousand inhabitants wholly or partially within a first class county;
(2)
"City transit authority"
shall mean a commission or board created by city charter provision or by ordinance of a city, and which operates a public mass transportation system;
(3)
"City utilities board"
shall mean a board or commission created by city charter provision or by ordinance of a city, which controls and operates city-owned utilities including a public mass transportation system;
(4)
"Director of revenue"
shall mean the director of revenue of the state of Missouri;
(5)
"Interstate transportation authority"
shall mean any political subdivision created by compact between this state and another state, which is a body corporate and politic and a political subdivision of both contracting states, and which operates a public mass transportation system;
(6)
"Interstate transportation district"
shall mean that geographical area set forth and defined in the particular compact between this state and another state;
(7)
"Person"
shall mean an individual, corporation, partnership, or other entity;
(8)
"Public mass transportation system"
shall mean a transportation system or systems owned and operated by an interstate transportation authority, a municipality, a city transit authority, or a city utilities board, employing motor buses, rails or any other means of conveyance, by whatsoever type or power, operated for public use in the conveyance of persons, mainly providing local transportation service within an interstate transportation district or municipality;
(9)
"Transportation purposes"
shall mean financial support of a public mass transportation system; the construction, reconstruction, repair and maintenance of streets, roads, sidewalks, trails, community-owned parking lots, and bridges within a municipality; the construction, reconstruction, repair and maintenance of airports owned and operated by municipalities; the acquisition of lands and rights-of-way for streets, roads, sidewalks, trails, community-owned parking lots, bridges, and airports; and planning and feasibility studies for streets, roads, sidewalks, trails, community-owned parking lots, bridges, and airports.
"Bridges"
shall include bridges connecting a municipality with another municipality either within or without the state, with an unincorporated area of the state, or with another state or an unincorporated area thereof.
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(L. 1983 1st Ex. Sess. H.B. 9 § 1, A.L. 1987 H.B. 210, A.L. 2005 H.B. 58 merged with H.B. 186, A.L. 2012 S.B. 568)
2023 Missouri Revised Statutes › Title VII - Cities, Towns and Villages › Chapter 94 - Taxation in Other Cities › Section 94.720 - Applicable provisions.

Title VII CITIES, TOWNS AND VILLAGES
Chapter 94
• Effective - 28 Aug 1991
94.720. Applicable provisions. —
Except as modified in sections 94.700 to 94.755, all provisions of sections 32.085 and 32.087 shall apply to the tax imposed under sections 94.700 to 94.755.
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(L. 1983 1st Ex. Sess. H.B. 9 § 5, A.L. 1991 H.B. 29)
2023 Missouri Revised Statutes › Title VII - Cities, Towns and Villages › Chapter 94 - Taxation in Other Cities › Section 94.725 - Deposit of collection — city transportation sales tax trust fund.

Title VII CITIES, TOWNS AND VILLAGES
Chapter 94
• Effective - 28 Aug 1991
94.725. Deposit of collection — city transportation sales tax trust fund. —
All sales taxes collected by the director of revenue under the provisions of sections 94.700 to 94.755, less one percent for the cost of collection which shall be deposited in the state's general revenue fund after payment of premiums for surety bonds as provided in section 32.087, shall be deposited with the state treasurer in a special trust fund, which is hereby created, to be known as the "City Transportation Sales Tax Trust Fund". The moneys in this fund are not state funds and shall not be commingled with any funds of the state. The director of revenue shall keep accurate records of the amount of money in the trust fund which was collected in each city wherein a sales tax is imposed pursuant to the provisions of sections 94.700 to 94.755. The records shall be open to the inspection of the officers of the city and the public.
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(L. 1983 1st Ex. Sess. H.B. 9 § 6, A.L. 1991 H.B. 29)
2023 Missouri Revised Statutes › Title VII - Cities, Towns and Villages › Chapter 94 - Taxation in Other Cities › Section 94.730 - Funds, how distributed — adjustments, how made — tax abolished, notice procedure — two percent retention, when.

Title VII CITIES, TOWNS AND VILLAGES
Chapter 94
• Effective - 28 Aug 1991
94.730. Funds, how distributed — adjustments, how made — tax abolished, notice procedure — two percent retention, when. —
1. Not later than the tenth day of each month the director of revenue shall distribute all moneys deposited in the trust fund during the preceding month to the city treasurer or such other officer as may be designated by the city ordinance imposing the tax authorized by sections 94.700 to 94.755, the sum due the city as certified by the director of revenue.
2. The director of revenue may authorize the state treasurer to make refunds from the amounts in the trust fund and credited to any city for erroneous payments and overpayments made, and may redeem dishonored checks and drafts deposited to the credit of such cities. If any city abolishes the tax, the city shall notify the director of revenue of the action at least ninety days prior to the effective date of the repeal and the director of revenue may order retention in the trust fund, for a period of one year, of two percent of the amount collected after receipt of such notice to cover possible refunds or overpayment of the tax and to redeem dishonored checks and drafts deposited to the credit of such accounts. After one year has elapsed after the effective date of abolition of the tax in such city, the director of revenue shall authorize the state treasurer to remit the balance in the account to the city and close the account of that city. The director of revenue shall notify each city of each instance of any amount refunded or any check redeemed from receipts due the city.
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(L. 1983 1st Ex. Sess. H.B. 9 § 7, A.L. 1991 H.B. 29)
2023 Missouri Revised Statutes › Title VII - Cities, Towns and Villages › Chapter 94 - Taxation in Other Cities › Section 94.750 - No bar to use of other city revenues for public mass transportation.

Title VII CITIES, TOWNS AND VILLAGES
Chapter 94
• Effective - 05 Jan 1984, see footnote
94.750. No bar to use of other city revenues for public mass transportation. —
Nothing contained in sections 94.700 to 94.755 shall be construed to prevent a city from appropriating and paying moneys from any of its other revenues to an interstate transportation authority, a city transit authority or a city utilities board for any of the purposes enumerated in sections 94.700 to 94.750, and all cities are empowered to appropriate and pay or expend moneys from any of its revenues for the public mass transportation purposes enumerated in sections 94.700 to 94.755.
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(L. 1983 1st Ex. Sess. H.B. 9 § 11)
Effective 1-05-84
2023 Missouri Revised Statutes › Title VII - Cities, Towns and Villages › Chapter 94 - Taxation in Other Cities › Section 94.755 - Voter approval not required — recodification of existing law.

Title VII CITIES, TOWNS AND VILLAGES
Chapter 94
• Effective - 05 Jan 1984, see footnote
94.755. Voter approval not required — recodification of existing law. —
It is the stated purpose and intent of the general assembly of the state of Missouri that sections 94.700 to 94.755 represent only a recodification of existing law and shall not constitute a new tax, license or fee, or an increase in the current levy or an existing tax, license or fee for the purpose of Article X, Section 22(a) of the Constitution of Missouri, and that cities which imposed and collected the tax under sections 94.600 to 94.655 before January 5, 1984, may collect such tax under the provisions of sections 94.700 to 94.755 without further approval of the voters as a continuation of a tax previously approved by the voters of such city.
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(L. 1983 1st Ex. Sess. H.B. 9 § 12)
Effective 1-05-84
2023 Missouri Revised Statutes › Title VII - Cities, Towns and Villages › Chapter 94 - Taxation in Other Cities › Section 94.800 - Tax established.

Title VII CITIES, TOWNS AND VILLAGES
Chapter 94
• Effective - 15 Sep 1997, see footnote
94.800. Tax established. —
In addition to any other taxes provided by law, tourism taxes may be imposed by certain municipalities pursuant to sections 94.802 and 94.805 and shall be administered in accordance with the provisions of sections 94.800 to 94.825; provided, however, that if any municipality imposes a local sales tax or a local gross receipts tax for the purpose of promoting tourism under any other statutory or charter authorization, such municipality shall not also impose a tourism tax pursuant to section 94.802 or section
*
94.805.
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(L. 1993 H.B. 345 § 1, A.L. 1997 2d Ex. Sess. H.B. 3)
Effective 9-15-97
*Word "section" does not appear in original rolls.
CROSS REFERENCE:
Violation of collection provisions of tourism sales tax, penalty, 144.157
2023 Missouri Revised Statutes › Title VII - Cities, Towns and Villages › Chapter 94 - Taxation in Other Cities › Section 94.805 - Restaurant and intoxicating liquor charges, tax on, maximum rate.

Title VII CITIES, TOWNS AND VILLAGES
Chapter 94
• Effective - 15 Sep 1997, see footnote
94.805. Restaurant and intoxicating liquor charges, tax on, maximum rate. —
In addition to any tourism tax imposed by section 94.802, the governing body of any municipality described in section 94.802 may impose, by ordinance, a tourism tax on the purchase price paid or charged to any person for food and drinks sold on the premises of restaurant establishments in such municipality or for drinks sold in such municipality for consumption on the premises by establishments licensed pursuant to section 311.090 to sell intoxicating liquors, at a rate not to exceed two percent, on such purchase price paid or charged.
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(L. 1993 H.B. 345 § 3, A.L. 1997 2d Ex. Sess. H.B. 3)
Effective 9-15-97
2023 Missouri Revised Statutes › Title VII - Cities, Towns and Villages › Chapter 94 - Taxation in Other Cities › Section 94.812 - Retailers liable for tax, collection and return of taxes.

Title VII CITIES, TOWNS AND VILLAGES
Chapter 94
• Effective - 28 Aug 2001
94.812. Retailers liable for tax, collection and return of taxes. —
Every retailer, vendor, operator, and other person who sells or provides goods and services subject to tax under section 94.802 or section 94.805 shall be liable and responsible for the collection and payment of taxes due under these sections and shall make a return and remit such taxes to the municipality or its designee, at such times and in such manner as the governing body of the municipality shall prescribe. The collection of the taxes imposed by these sections shall be computed in accordance with schedules or systems approved by the governing body of the municipality.
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(L. 1993 H.B. 345 § 5, A.L. 1997 2d Ex. Sess. H.B. 3, A.L. 2001 S.B. 323 & 230)
2023 Missouri Revised Statutes › Title VII - Cities, Towns and Villages › Chapter 94 - Taxation in Other Cities › Section 94.820 - Bonds, retirement of — procedures.

Title VII CITIES, TOWNS AND VILLAGES
Chapter 94
• Effective - 15 Sep 1997, see footnote
94.820. Bonds, retirement of — procedures. —
1. If a debt retirement account is established pursuant to subsection 3 of section 94.815, then a portion of seventy-five percent of the revenues received by a municipality from a tourism tax authorized by section 94.802 or section 94.805 which is required to be set aside for debt retirement purposes by any sinking fund or other requirement in connection with any bonds or indebtedness, or which is required by ordinance to be set aside for debt retirement purposes and to establish reserves and additional security, or which is otherwise required to be set aside so as to make scheduled payments upon and otherwise secure any outstanding bonds or indebtedness shall be deposited in a debt retirement account within the tourism tax trust fund provided for in section 94.815 and shall be used solely to retire and otherwise secure any outstanding bonds or indebtedness. Any remaining portion of the seventy-five percent of the revenues not deposited in the debt retirement account pursuant to this subsection shall be deposited in the infrastructure account provided for in section 94.815.
2. Once all the bonds and indebtedness for which the debt retirement account was established have been retired, all funds remaining in such account shall be transferred to the infrastructure account provided for in section 94.815.
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(L. 1993 H.B. 345 § 8, A.L. 1997 2d Ex. Sess. H.B. 3)
Effective 9-15-97
2023 Missouri Revised Statutes › Title VII - Cities, Towns and Villages › Chapter 94 - Taxation in Other Cities › Section 94.822 - Effective date of taxes.

Title VII CITIES, TOWNS AND VILLAGES
Chapter 94
• Effective - 15 Sep 1997, see footnote
94.822. Effective date of taxes. —
A tourism tax authorized by section 94.802 or section
*
94.805 shall be effective at such time as the governing body of the municipality shall determine within ninety days from the date such tax is approved by the voters of the municipality pursuant to section 94.817. After the effective date of any tax imposed under the provisions of sections 94.800 to 94.825, the municipality shall perform all functions incident to the administration, collection, enforcement, and operation of the tax. The taxes imposed under sections 94.800 to 94.825 shall be collected together and reported upon such forms and under such ordinances or administrative rules and regulations as may be prescribed by the governing body of the municipality.
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(L. 1993 H.B. 345 § 9, A.L. 1997 2d Ex. Sess. H.B. 3)
Effective 9-15-97
*Word "section" does not appear in original rolls.
2023 Missouri Revised Statutes › Title VII - Cities, Towns and Villages › Chapter 94 - Taxation in Other Cities › Section 94.825 - Tax may not terminate prior to retirement of bonds.

Title VII CITIES, TOWNS AND VILLAGES
Chapter 94
• Effective - 15 Sep 1997, see footnote
94.825. Tax may not terminate prior to retirement of bonds. —
No tax imposed pursuant to sections 94.800 to 94.822 for the purpose of retiring bonds issued under sections 94.800 to 94.822 may be terminated until all of such bonds have been retired.
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(L. 1993 H.B. 345 § 10, A.L. 1997 2d Ex. Sess. H.B. 3)
Effective 9-15-97