reglab/statecodes huggingface dataset:
2023 Missouri Revised Statutes › Title VI - County, Township and Political Subdivision Government › Chapter 67 - Political Subdivisions, Miscellaneous Powers › Section 67.617 - Annual report — annual audit by certified public accountant, compensation — certain exemptions from Sunshine Law.

Title VI COUNTY, TOWNSHIP AND POLITICAL SUBDIVISION GOVERNMENT
Chapter 67
• Effective - 14 Jul 2015, see footnote
67.617. Annual report — annual audit by certified public accountant, compensation — certain exemptions from Sunshine Law. —
1. Each regional convention and visitors commission shall, before the second Monday in October, make an annual report to the chief executive officers and governing bodies of the city and county, respectively, and to the general assembly stating the condition of the commission on the first day of July of that year, and the various sums of money received and distributed by it during the preceding calendar year. The fiscal year for each regional convention and visitors commission shall begin on the first day of July and end on the thirtieth day of June of the following calendar year.
2. Before the close of the first fiscal year of such commission, and at the close of every third fiscal year thereafter, the chief executives of the city and county, jointly, shall appoint one or more certified public accountants, who shall annually examine the books, accounts, and vouchers of the regional convention and visitors commission, and who shall make due report thereof to the chief executives and the board of the district. The commission shall produce and submit to the accountants for examination all books, papers, documents, vouchers, and accounts of their office belonging or pertaining to the office, and shall in every way assist the accountants in their work. In the report to be made by the accountants they may make any recommendation they deem proper as to the business methods of the officers and employees. A reasonable compensation for the services of the accountants shall be paid by the commission.
3. In addition to the exceptions available under sections 610.010 to 610.225, the leases, agreements, contracts, or subleases, and any amendments thereto, for space, usage, or services in any convention center or related facilities owned or operated by a regional convention and visitors commission, or any drafts or unexecuted versions of such documents, shall not be considered public records within the meaning of subdivision (6) of section 610.010, when, in the reasonable judgment of the commission, the disclosure of the information in the records may endanger the competitiveness of the business or prospects of the commission or provide an unfair advantage to its competitors; provided, however, that the foregoing may not be deemed to include any leases, agreements, contracts, or subleases involving a professional sports franchise.
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(L. 1984 S.B. 709 § 6, A.L. 1995 H.B. 414, A.L. 2015 H.B. 137)
Effective 7-14-15
2023 Missouri Revised Statutes › Title VI - County, Township and Political Subdivision Government › Chapter 67 - Political Subdivisions, Miscellaneous Powers › Section 67.621 - Revenues, distribution.

Title VI COUNTY, TOWNSHIP AND POLITICAL SUBDIVISION GOVERNMENT
Chapter 67
• Effective - 15 May 1984, see footnote
67.621. Revenues, distribution. —
1. Except as otherwise provided in subsection 2 of this section, the revenues received from the tax authorized in section 67.619 shall be used in furtherance of the commission's powers set forth in section 67.607.
2. The regional convention and visitors commission shall set aside and allocate for the use of the regional cultural and performing arts development district established in section 67.627 an amount equal to, but not greater than, four-fifteenths of the total revenues received from the tax authorized in section 67.619.
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(L. 1984 S.B. 709 § 8)
Effective 5-15-84
2023 Missouri Revised Statutes › Title VI - County, Township and Political Subdivision Government › Chapter 67 - Political Subdivisions, Miscellaneous Powers › Section 67.623 - Collection and administration of tax, options.

Title VI COUNTY, TOWNSHIP AND POLITICAL SUBDIVISION GOVERNMENT
Chapter 67
• Effective - 15 May 1984, see footnote
67.623. Collection and administration of tax, options. —
1. On and after the effective date of any tax authorized under the provisions of section 67.619, each regional convention and visitors commission may adopt one of the two following provisions for the collection and administration of the tax:
(1) Any regional convention and visitors commission may enter into agreements with the license collector of any constitutional charter city not within a county and the collector of revenue of each constitutional charter county adjoining such city for the purpose of collecting the tax authorized in section 67.619. The tax to be collected by the license collector and collector of revenue shall be remitted to the regional convention and visitors commission not later than thirty days following the end of any calendar quarter. In the event such agreements are entered into, the governing bodies of the city not within a county and the constitutional charter county adjoining the city shall adopt rules and regulations for the collection and administration of the tax.
(2) Any regional convention and visitors commission may enter into an agreement with the director of revenue of the state of Missouri for the purpose of collecting the tax authorized in section 67.619. In the event any regional convention and visitors commission enters into an agreement with the director of revenue of the state of Missouri for the collection of the tax authorized in section 67.619, the director of revenue shall perform all functions incident to the administration, collection, enforcement, and operation of such tax, and the director of revenue shall collect the additional tax authorized under the provisions of section 67.619. The tax authorized under the provisions of section 67.619 shall be collected and reported upon such forms and under such administrative rules and regulations as may be prescribed by the director of revenue, and the director of revenue shall retain not less than one percent nor more than three percent for cost of collection.
2. The director of revenue of the state of Missouri is hereby authorized to enter into agreements with political subdivisions to collect on behalf of such political subdivisions taxes levied by such political subdivisions.
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(L. 1984 S.B. 709 § 9)
Effective 5-15-84
2023 Missouri Revised Statutes › Title VI - County, Township and Political Subdivision Government › Chapter 67 - Political Subdivisions, Miscellaneous Powers › Section 67.626 - Lien allowed, when, procedure — release of, when — recorder's fee, amount — violations, penalty.

Title VI COUNTY, TOWNSHIP AND POLITICAL SUBDIVISION GOVERNMENT
Chapter 67
• Effective - 28 Aug 1988
67.626. Lien allowed, when, procedure — release of, when — recorder's fee, amount — violations, penalty. —
1. In any case in which any tax, interest or penalty imposed under sections 67.601 to 67.626 is not paid when due, the commission or its designated agent may file for record in the recorder's office of the city or the county where the business giving rise to the tax, interest or penalty is located, or in which the person owing the tax, interest or penalty resides, a notice of lien specifying the amount of tax, interest or penalty due and the name of the person liable for the same. From the time of filing any such notice, the amount of the tax specified in such notice shall have the force and effect of the lien of a judgment against the person named in the notice of lien and against the personal property of the business of such person for the amount specified in such notice.
2. Such lien may be released by filing for record in the office of the recorder where the lien was originally filed a release of the lien executed by a duly authorized agent of the commission upon payment of the tax, interest and penalty due, or upon receipt by the commission of security sufficient to secure payment thereof, or by final judgment holding such lien to have been erroneously imposed.
3. Each recorder shall receive a fee of three dollars for the filing of each notice of lien and a fee of one dollar and fifty cents for each release of lien filed for record. Such amounts shall be paid from funds collected by the commission. The commission is authorized to collect an additional penalty from each taxpayer equal to the cost of filing a notice of lien or release with respect to such taxpayer.
4. Any person violating any of the provisions of sections 67.601 to 67.626 shall be deemed guilty of a class D misdemeanor.
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(L. 1988 S.B. 424)
2023 Missouri Revised Statutes › Title VI - County, Township and Political Subdivision Government › Chapter 67 - Political Subdivisions, Miscellaneous Powers › Section 67.627 - Regional cultural and performing arts district created — purpose. (St. Louis, city and county).

Title VI COUNTY, TOWNSHIP AND POLITICAL SUBDIVISION GOVERNMENT
Chapter 67
• Effective - 15 May 1984, see footnote
67.627. Regional cultural and performing arts district created — purpose. (St. Louis, city and county). —
There is hereby created a "Regional Cultural and Performing Arts Development District" comprising any constitutional charter city not located within a county and any constitutional charter county adjoining such city. Such regional cultural and performing arts development district is created for the public purpose of promoting, encouraging, and fostering the arts and cultural institutions and activities within its boundaries, and shall be deemed to be a public corporation acting in a governmental capacity.
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(L. 1984 S.B. 709 § 11)
Effective 5-15-84
2023 Missouri Revised Statutes › Title VI - County, Township and Political Subdivision Government › Chapter 67 - Political Subdivisions, Miscellaneous Powers › Section 67.628 - Definitions.

Title VI COUNTY, TOWNSHIP AND POLITICAL SUBDIVISION GOVERNMENT
Chapter 67
• Effective - 15 May 1984, see footnote
67.628. Definitions. —
For purposes of sections 67.628 to 67.636, the term:
(1)
"City"
means a constitutional charter city not within a county;
(2)
"Commission"
means the regional cultural and performing arts development commission created in section 67.629;
(3)
"County"
means a constitutional charter county adjoining a constitutional charter city not within a county;
(4)
"District"
means the regional cultural and performing arts development district created in section 67.627.
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(L. 1984 S.B. 709 § 10)
Effective 5-15-84
2023 Missouri Revised Statutes › Title VI - County, Township and Political Subdivision Government › Chapter 67 - Political Subdivisions, Miscellaneous Powers › Section 67.631 - Penalties may be imposed by ordinances for injuries — district's property.

Title VI COUNTY, TOWNSHIP AND POLITICAL SUBDIVISION GOVERNMENT
Chapter 67
• Effective - 15 May 1984, see footnote
67.631. Penalties may be imposed by ordinances for injuries — district's property. —
The legislative authority of any city or county in which any property of a regional cultural and performing arts development district is situated shall have the power to enact ordinances imposing suitable penalties for the punishment of persons committing injury upon such district's property.
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(L. 1984 S.B. 709 § 13)
Effective 5-15-84
2023 Missouri Revised Statutes › Title VI - County, Township and Political Subdivision Government › Chapter 67 - Political Subdivisions, Miscellaneous Powers › Section 67.633 - Staff and administration expenses, limitation — certain institutions not to receive funds.

Title VI COUNTY, TOWNSHIP AND POLITICAL SUBDIVISION GOVERNMENT
Chapter 67
• Effective - 15 May 1984, see footnote
67.633. Staff and administration expenses, limitation — certain institutions not to receive funds. —
1. No more than fifteen percent of the annual revenues of the commission shall be used for administrative or staffing expenses.
2. No funds raised through the imposition of a three and three-fourths percent room tax provided for in section 67.619 may be used to promote, fund, or contribute to the support of any institution receiving funds from taxes levied upon real and personal property under the provisions of chapter 184.
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(L. 1984 S.B. 709 § 14)
Effective 5-15-84
2023 Missouri Revised Statutes › Title VI - County, Township and Political Subdivision Government › Chapter 67 - Political Subdivisions, Miscellaneous Powers › Section 67.636 - Reports by commission, when — audit by certified public accountant, when, compensation.

Title VI COUNTY, TOWNSHIP AND POLITICAL SUBDIVISION GOVERNMENT
Chapter 67
• Effective - 15 May 1984, see footnote
67.636. Reports by commission, when — audit by certified public accountant, when, compensation. —
1. Each regional cultural and performing arts development commission shall, before the second Monday in April, make an annual report to the chief executive officers and the governing bodies of the city and county, respectively, and to the general assembly stating the condition of the commission on the first day of January of that year, and the various sums of money received and distributed by it during the preceding calendar year.
2. Before the close of the first fiscal year of such commission, and at the close of every other fiscal year thereafter, the chief executives of the city and county, jointly, shall appoint one or more certified public accountants, who shall annually examine the books, accounts, and vouchers of the commission, and who shall make due report thereof to the chief executives and to the commission. The commission shall produce and submit to the accountants for examination all books, papers, documents, vouchers, and accounts of their office belonging or pertaining to the office, and shall in every way assist the accountants in their work. In the report to be made by the accountants they may make any recommendation they deem proper as to the business methods of the officers and employees. A reasonable compensation for the services of the accountants shall be paid by the commission.
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(L. 1984 S.B. 709 § 15)
Effective 5-15-84
2023 Missouri Revised Statutes › Title VI - County, Township and Political Subdivision Government › Chapter 67 - Political Subdivisions, Miscellaneous Powers › Section 67.638 - Definitions.

Title VI COUNTY, TOWNSHIP AND POLITICAL SUBDIVISION GOVERNMENT
Chapter 67
• Effective - 28 Aug 1989
67.638. Definitions. —
As used in sections 67.638 to 67.645, the following terms mean:
(1)
"City"
, a city with a population of three hundred fifty thousand or more inhabitants, located wholly or partially within a first class county with a charter form of government which does not adjoin a city not within a county or a charter city located in a first class county;
(2)
"Convention and sports complex fund"
, the fund established by a county or city pursuant to the provisions of sections 67.638 to 67.645, for the purposes of developing, maintaining or operating within its jurisdiction, sports, convention, exhibition or trade facilities;
(3)
"County"
, a first class county, other than a first class county with a charter form of government which adjoins a city not within a county;
(4)
"Governing body"
, the county commission or other governing body charged with governing the county or the city council charged with governing the city.
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(L. 1989 S.B. 295 & 312 § 1)
2023 Missouri Revised Statutes › Title VI - County, Township and Political Subdivision Government › Chapter 67 - Political Subdivisions, Miscellaneous Powers › Section 67.639 - Convention and sports complex fund, certain cities and counties may establish, purpose.

Title VI COUNTY, TOWNSHIP AND POLITICAL SUBDIVISION GOVERNMENT
Chapter 67
• Effective - 28 Aug 1989
67.639. Convention and sports complex fund, certain cities and counties may establish, purpose. —
Each county and each city, as defined by section 67.638, is authorized to establish, by ordinance or order of the county or city governing body, a "Convention and Sports Complex Fund", for the purposes of developing, maintaining or operating within its jurisdiction, sports, convention, exhibition or trade facilities, which fund shall be separate from the general funds of such county or city, but which shall be subject to the provisions of the charter of such county or city.
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(L. 1989 S.B. 295 & 312 § 2)
2023 Missouri Revised Statutes › Title VI - County, Township and Political Subdivision Government › Chapter 67 - Political Subdivisions, Miscellaneous Powers › Section 67.643 - Law not to impair existing rights of political subdivisions.

Title VI COUNTY, TOWNSHIP AND POLITICAL SUBDIVISION GOVERNMENT
Chapter 67
• Effective - 28 Aug 1989
67.643. Law not to impair existing rights of political subdivisions. —
Nothing contained in sections 67.638 to 67.645 shall impair the powers of any county, municipality or other political subdivision to acquire, own, operate, develop or improve any facility of the type which it may be otherwise empowered to acquire, own, operate, develop or improve.
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(L. 1989 S.B. 295 & 312 § 4)
2023 Missouri Revised Statutes › Title VI - County, Township and Political Subdivision Government › Chapter 67 - Political Subdivisions, Miscellaneous Powers › Section 67.645 - Report to general assembly, when — biennial audit, required.

Title VI COUNTY, TOWNSHIP AND POLITICAL SUBDIVISION GOVERNMENT
Chapter 67
• Effective - 28 Aug 1989
67.645. Report to general assembly, when — biennial audit, required. —
The county or city shall, before the second Monday in April, make an annual report to the general assembly stating the condition of its convention and sports complex fund on the first day of January of that year, and the various sums of money received by the county or city into that fund and distributed by the county or city from that fund during the preceding calendar year, except that after the second year of operation and each year thereafter such report to the general assembly shall be made in January. The county or city shall employ a certified public accountant to conduct a biennial audit of all accounts and transactions of the convention and sports complex fund and may compensate such accountants out of the funds.
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(L. 1989 S.B. 295 & 312 § 5)
2023 Missouri Revised Statutes › Title VI - County, Township and Political Subdivision Government › Chapter 67 - Political Subdivisions, Miscellaneous Powers › Section 67.650 - Regional convention and sports complex authority established.

Title VI COUNTY, TOWNSHIP AND POLITICAL SUBDIVISION GOVERNMENT
Chapter 67
• Effective - 28 Aug 1988
67.650. Regional convention and sports complex authority established. —
In each city not within a county and in each first class county with a charter form of government which adjoins such city not within a county there is hereby established a joint "Regional Convention and Sports Complex Authority".
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(L. 1988 H.B. 1144)
CROSS REFERENCE:
Sports complex authority, Jackson County, 64.920
(1991) Where any benefits to private persons under statutes are incidental and do not take away from primary purpose of legislation to increase convention and sports activity in area, the agreement entered into pursuant to statutes does not violate constitutional provision prohibiting general assembly from granting money or lending credit to private persons or corporations. Rice v. Ashcroft, 831 S.W.2d 206 (Mo. App. W.D.).
2023 Missouri Revised Statutes › Title VI - County, Township and Political Subdivision Government › Chapter 67 - Political Subdivisions, Miscellaneous Powers › Section 67.651 - Definitions.

Title VI COUNTY, TOWNSHIP AND POLITICAL SUBDIVISION GOVERNMENT
Chapter 67
• Effective - 28 Aug 1991
67.651. Definitions. —
As used in sections 67.650 to 67.658, the following terms mean:
(1)
"Authority"
, the regional convention and sports complex authority created in section 67.650;
(2)
"Bond"
, any bond, including refunding bonds, notes, interim certificates, debentures, or other obligations issued by an authority pursuant to section 67.653;
(3)
"Chief executive"
, the mayor of the city and the county executive of the county;
(4)
"City"
, a constitutional charter city not within a county;
(5)
"County"
, a constitutional charter county adjoining a constitutional charter city not within a county;
(6)
"Governing body"
, the board of aldermen charged with governing the city and the county council charged with governing the county;
(7)
"Multiple purposes"
, all purposes for which a building operated by the authority can legally be used, including multiple sports;
(8)
"Transient guest"
, a person who occupies a room or rooms in a hotel or motel for thirty-one days or less during any calendar quarter.
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(L. 1988 H.B. 1144, A.L. 1991 S.B. 373)
2023 Missouri Revised Statutes › Title VI - County, Township and Political Subdivision Government › Chapter 67 - Political Subdivisions, Miscellaneous Powers › Section 67.654 - Investment in bond issues, by whom, authority.

Title VI COUNTY, TOWNSHIP AND POLITICAL SUBDIVISION GOVERNMENT
Chapter 67
• Effective - 28 Aug 1988
67.654. Investment in bond issues, by whom, authority. —
The bonds of the authority are securities in which all public officers and bodies of this state and all municipalities and municipal subdivisions, all insurance companies and associations and other persons carrying on an insurance business, all banks, trust companies, savings associations, savings and loan associations, investment companies, all administrators, guardians, executors, trustees, and other fiduciaries, and all other persons whatsoever who are now or may hereafter be authorized to invest in bonds or other obligations of the state, may properly and legally invest funds, including capital, in their control or belonging to them.
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(L. 1988 H.B. 1144)
2023 Missouri Revised Statutes › Title VI - County, Township and Political Subdivision Government › Chapter 67 - Political Subdivisions, Miscellaneous Powers › Section 67.655 - Tax exemption for property and income of authority.

Title VI COUNTY, TOWNSHIP AND POLITICAL SUBDIVISION GOVERNMENT
Chapter 67
• Effective - 28 Aug 1988
67.655. Tax exemption for property and income of authority. —
The income of the authority and all properties at any time owned by the authority shall be exempt from all taxation in the state of Missouri. For the purposes of section 409.402, all bonds issued by the authority shall be deemed to be securities issued by a public instrumentality of the state of Missouri.
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(L. 1988 H.B. 1144)
2023 Missouri Revised Statutes › Title VI - County, Township and Political Subdivision Government › Chapter 67 - Political Subdivisions, Miscellaneous Powers › Section 67.656 - Regional convention and sports complex fund established — lapse to general revenue prohibited — funding, where.

Title VI COUNTY, TOWNSHIP AND POLITICAL SUBDIVISION GOVERNMENT
Chapter 67
• Effective - 28 Aug 1989
67.656. Regional convention and sports complex fund established — lapse to general revenue prohibited — funding, where. —
1. A "Regional Convention and Sports Complex Fund", is hereby created. The regional convention and sports complex fund shall be administered by the authority and used to carry out the provisions of sections 67.650 to 67.658. The provisions of section 33.080 to the contrary notwithstanding, all moneys in the fund created by this section shall not be transferred and placed to the credit of the general revenue fund at the end of each biennium.
2. The regional convention and sports complex fund shall be funded with any rents, fees or charges received by the authority pursuant to any contract, agreement, lease or sublease provided for in subsection 3 of section 67.657. If the amounts received by the authority and deposited in the regional convention and sports complex fund are insufficient to discharge the obligations incurred in connection with the financing of any facility, the user, tenant or lessee that secured a letter of credit, policy of insurance or guaranty securing payment of any bonds or other indebtedness issued by the authority to fund the construction of such facility, shall deposit such shortfall in the regional convention and sports complex fund at such time or times as are necessary to discharge the authority's obligations.
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(L. 1988 H.B. 1144, A.L. 1989 S.B. 295 & 312)
2023 Missouri Revised Statutes › Title VI - County, Township and Political Subdivision Government › Chapter 67 - Political Subdivisions, Miscellaneous Powers › Section 67.658 - Report by authority, contents, when — audit of accounts by independent accountants, when.

Title VI COUNTY, TOWNSHIP AND POLITICAL SUBDIVISION GOVERNMENT
Chapter 67
• Effective - 28 Aug 1988
67.658. Report by authority, contents, when — audit of accounts by independent accountants, when. —
1. The authority shall, before the second Monday in April, make an annual report to the chief executives and governing bodies of the city and county, respectively, and to the general assembly stating the condition of the authority on the first day of January of that year, and the various sums of money received and distributed by it during the preceding calendar year, except that after the second year of operation and each year thereafter, such report to the general assembly shall be made in January. The authority shall employ an independent firm of accountants to conduct a biennial audit of all accounts and transactions of the authority.
2. In the nominating and appointment process of sections 67.650 to 67.658, those persons nominating and appointing as well as those confirming appointments shall be bound by the spirit of subsection 2 of section 213.020.
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(L. 1988 H.B. 1144)
2023 Missouri Revised Statutes › Title VI - County, Township and Political Subdivision Government › Chapter 67 - Political Subdivisions, Miscellaneous Powers › Section 67.661 - Authorities' duties — annual report due when — no public revenue authorized.

Title VI COUNTY, TOWNSHIP AND POLITICAL SUBDIVISION GOVERNMENT
Chapter 67
• Effective - 23 Dec 1997, see footnote
67.661. Authorities' duties — annual report due when — no public revenue authorized. —
1. The duties of the authority created in section 67.660 shall include, but are not limited to, the study and review of all current major sports leagues, clubs or franchises operating in any city not within a county and the analysis of possibilities for future growth and expansion of existing and new major sports leagues, clubs or franchises in that city and surrounding areas. Unless and until otherwise provided, the authority shall make an annual report, due by December first of every year, to the governor, the president pro tem of the senate, the speaker of the house of representatives and the director of the department of economic development, setting forth in detail the authority's findings and recommendations.
2. No use of public revenue is authorized by sections 67.660 to 67.661.
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(L. 1997 2d Ex. Sess. S.B. 1 §§ 6, 7)
Effective 12-23-97
2023 Missouri Revised Statutes › Title VI - County, Township and Political Subdivision Government › Chapter 67 - Political Subdivisions, Miscellaneous Powers › Section 67.662 - Limitations on applicability

Title VI COUNTY, TOWNSHIP AND POLITICAL SUBDIVISION GOVERNMENT
Chapter 67
• Effective - 28 Aug 2010
67.662. Limitations on applicability —
Notwithstanding any other provisions of law to the contrary, any tax imposed or collected by any municipality, any county, or any local taxing entity on or related to any transient accommodations, whether imposed as a hotel tax, occupancy tax, or otherwise, shall apply solely to amounts actually received by the operator of a hotel, motel, tavern, inn, tourist cabin, tourist camp, or other place in which rooms are furnished to the public. Under no circumstances shall a travel agent or intermediary be deemed an operator of a hotel, motel, tavern, inn, tourist cabin, tourist camp, or other place in which rooms are furnished to the public unless such travel agent or intermediary actually operates such a facility. This section shall not apply if the purchaser of such rooms is an entity which is exempt from payment of such tax. This section is intended to clarify that taxes imposed as a hotel tax, occupancy tax, or otherwise shall apply solely to amounts received by operators, as enacted in the statutes authorizing such taxes.
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(L. 2010 H.B. 1442 § 1)
2023 Missouri Revised Statutes › Title VI - County, Township and Political Subdivision Government › Chapter 67 - Political Subdivisions, Miscellaneous Powers › Section 67.663 - Tourism taxes, collection, distribution and administration.

Title VI COUNTY, TOWNSHIP AND POLITICAL SUBDIVISION GOVERNMENT
Chapter 67
• Effective - 15 Sep 1997, see footnote
67.663. Tourism taxes, collection, distribution and administration. —
All local sales taxes or gross receipts taxes adopted for the purpose, in whole or in part, for providing revenues for the promotion of tourism, other than those collected by the department of revenue pursuant to other provisions of law, shall be collected, administered and distributed pursuant to procedures provided for or authorized by the applicable statutory or charter authorization for such tax and any other applicable provisions of law. If any tax, interest or penalty is due under any such statutory or charter authorization to which this section applies, the political subdivision, in addition to remedies provided under any other applicable provisions of law or charter provision, may make an assessment of the amount due; the remedies and collection procedures provided with respect to the collection of sales taxes under sections 144.380, 144.390, 144.400, 144.410, 144.425 and 144.427 may be used by the political subdivision and officials authorized to collect such taxes, interest and penalties and such political subdivision, officials and counsel representing them are authorized to proceed in the same manner in which the director of revenue and the attorney general are authorized to act under said sections with respect to sales taxes; and an assessment by a political subdivision pursuant to the authority granted in this section shall have the same effect and be considered as a final assessment under the aforementioned sections.
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(L. 1997 2d Ex. Sess. H.B. 3 § 1)
Effective 9-15-97
2023 Missouri Revised Statutes › Title VI - County, Township and Political Subdivision Government › Chapter 67 - Political Subdivisions, Miscellaneous Powers › Section 67.664 - Limitations on imposition of tourism taxes.

Title VI COUNTY, TOWNSHIP AND POLITICAL SUBDIVISION GOVERNMENT
Chapter 67
• Effective - 15 Sep 1997, see footnote
67.664. Limitations on imposition of tourism taxes. —
If a county, municipality or other political subdivision 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 county, municipality or other political subdivision shall not impose any tax authorized pursuant to the provisions of section 67.1000, 67.1150, 67.1170, 67.1177, 67.1360, 67.1362 or 67.1364, or section 94.870. No city or county which is within an area within which a tax is imposed pursuant to section 67.601 to 67.626, shall itself impose any tax which is authorized under any of the provisions of sections 67.1000, 67.1150, 67.1170, 67.1177, 67.1360, 67.1362 or 67.1364.
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(L. 1997 2d Ex. Sess. H.B. 3 § 2)
Effective 9-15-97
2023 Missouri Revised Statutes › Title VI - County, Township and Political Subdivision Government › Chapter 67 - Political Subdivisions, Miscellaneous Powers › Section 67.667 - Adoption of tourism tax, procedure — ballot form.

Title VI COUNTY, TOWNSHIP AND POLITICAL SUBDIVISION GOVERNMENT
Chapter 67
• Effective - 20 May 1982, see footnote
67.667. Adoption of tourism tax, procedure — ballot form. —
The governing body of any county described in section 67.665 may, by adopting an order, impose the tourism tax; provided, however, that no order enacted pursuant to the authority granted by the provisions of section 67.665 shall be effective unless the governing body of the county submits to the voters of the county, at a countywide 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 tourism tax. The ballot of submission shall contain, but not be limited to, the following language:
☐  For the tourism tax
☐  Against the tourism tax
­­If a majority of the votes cast on the proposal by the qualified voters voting thereon are in favor of the proposal, then the 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 herein authorized unless and until the governing body of the county shall again have submitted another proposal to authorize the governing body of the county to impose the tax, and such proposal is approved by a majority of the qualified voters voting thereon.
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(L. 1982 S.B. 711 § 11)
Effective 5-20-82
2023 Missouri Revised Statutes › Title VI - County, Township and Political Subdivision Government › Chapter 67 - Political Subdivisions, Miscellaneous Powers › Section 67.669 - Additional fee for short-term rentals of motor vehicles, check-off box provided (Platte County).

Title VI COUNTY, TOWNSHIP AND POLITICAL SUBDIVISION GOVERNMENT
Chapter 67
• Effective - 28 Aug 2001
67.669. Additional fee for short-term rentals of motor vehicles, check-off box provided (Platte County). —
1. Any county of the first classification without a charter form of government with a population of more than fifty-seven thousand inhabitants but less than sixty thousand inhabitants may, by ordinance or order of the governing body of the county and approved by the majority of the qualified voters of the county, require each contract covering the rental of a motor vehicle which is rented within such county on a short-term basis to provide a box which the renter may use to indicate that a one dollar fee may be added to the contract. For purposes of this section
"short-term"
shall mean a rental contract of less than one month. The fee shall be collected by any business located in such county which rents motor vehicles on a short-term basis upon payment of the contract by the customer.
2. The county collector of such county may provide for collection of such fee on forms provided by the county collector. Failure to collect and remit such fees by any business located in such county which rents motor vehicles on a short-term basis shall be subject to a penalty of five percent per month together with interest as determined by section 32.065.
3. All revenues collected from the imposition of the fee as authorized by this section shall be used solely for tourism purposes within such county.
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(L. 2001 S.B. 323 & 230 § 1)
2023 Missouri Revised Statutes › Title VI - County, Township and Political Subdivision Government › Chapter 67 - Political Subdivisions, Miscellaneous Powers › Section 67.672 - Retailer in area to add tax to purchase price — collection to be based on bracket system.

Title VI COUNTY, TOWNSHIP AND POLITICAL SUBDIVISION GOVERNMENT
Chapter 67
• Effective - 28 Aug 1988
67.672. Retailer in area to add tax to purchase price — collection to be based on bracket system. —
1. In the area of each county in which a tourism sales tax has been imposed in the manner provided by sections 67.671 to 67.685, every retailer within such area, except as otherwise limited in subsection 4 of section 67.671, but including those located partially within the area, shall add the tax imposed by the provisions of this act
*
to his sale price, and this tax shall be a debt of the purchaser to the retailer until paid, and shall be recoverable at law in the same manner as the purchase price.
2. In counties imposing a tax under the provisions of sections 67.671 to 67.685, in order to permit sellers required to collect and report the tourism sales tax to collect the amount required to be reported and remitted, but not to change the requirements of reporting or remitting the tax, or to serve as a levy of the tax, and in order to avoid fractions of pennies, the governing body may authorize the use of a bracket system similar to that authorized by the provisions of section 144.285 and notwithstanding the provisions of that section, this new bracket system shall be used where this tax is imposed and shall apply to all taxable transactions.
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(L. 1985 H.B. 129 § 1 subsecs. 5, 6, A.L. 1988 H.B. 1607)
*"This act" (H.B. 1607, 1988) contained numerous sections. Consult Disposition of Sections table for a definitive listing.
2023 Missouri Revised Statutes › Title VI - County, Township and Political Subdivision Government › Chapter 67 - Political Subdivisions, Miscellaneous Powers › Section 67.673 - Repeal of tax, procedure, ballot form — effective when.

Title VI COUNTY, TOWNSHIP AND POLITICAL SUBDIVISION GOVERNMENT
Chapter 67
• Effective - 28 Aug 1985
67.673. Repeal of tax, procedure, ballot form — effective when. —
The governing body of any county which has adopted a tourism sales tax pursuant to sections 67.671 to 67.685 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 tourism 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.
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(L. 1985 H.B. 129 § 1 subsec. 7)
2023 Missouri Revised Statutes › Title VI - County, Township and Political Subdivision Government › Chapter 67 - Political Subdivisions, Miscellaneous Powers › Section 67.674 - Additional tax imposed on goods subject to tourism sales tax, computation — report to county collector or to director of revenue, when.

Title VI COUNTY, TOWNSHIP AND POLITICAL SUBDIVISION GOVERNMENT
Chapter 67
• Effective - 10 Mar 1993, see footnote
67.674. Additional tax imposed on goods subject to tourism sales tax, computation — report to county collector or to director of revenue, when. —
The order imposing the tourism sales tax under the provisions of sections 67.671 to 67.685 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 except as otherwise limited in subsection 4 of section 67.671. 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 67.671 to 67.685. The seller shall report and return the amount so computed to the county collector unless the tax is imposed on all sales within the entire county that are subject to taxation under the provisions of sections 144.010 to 144.525, in which case the seller shall report the amount so computed to the director of revenue.
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(L. 1985 H.B. 129 § 2, A.L. 1988 H.B. 1607, A.L. 1993 S.B. 348)
Effective 3-10-93
2023 Missouri Revised Statutes › Title VI - County, Township and Political Subdivision Government › Chapter 67 - Political Subdivisions, Miscellaneous Powers › Section 67.676 - Collection of tourism tax, duties of county collector or director of revenue, when.

Title VI COUNTY, TOWNSHIP AND POLITICAL SUBDIVISION GOVERNMENT
Chapter 67
• Effective - 10 Mar 1993, see footnote
67.676. Collection of tourism tax, duties of county collector or director of revenue, when. —
1. On and after the effective date of any tax imposed in certain areas of a county under the provisions of sections 67.671 to 67.685, the county collector shall perform all functions incident to the administration, collection, enforcement, and operation of the tax, and the county collector shall collect the additional tax authorized by the provisions of sections 67.671 to 67.685. The tax imposed in certain areas of a county under sections 67.671 to 67.685 shall be collected and reported upon such forms as may be prescribed by the county collector.
2. On or after the effective date of any tax imposed throughout a county under the provisions of sections 67.671 to 67.685, the county collector shall perform all functions incident to the administration, collection, enforcement, and operation of the tax, and the county collector shall collect the additional tax authorized by the provisions of sections 67.671 to 67.685, unless the tax is imposed on all sales within the entire county that are subject to taxation under the provisions of sections 144.010 to 144.525, in which case the director of revenue shall be responsible for the administration, collection, enforcement, and operation of the tax, and all provisions of sections 32.085 and 32.087 shall apply to the tax so imposed, the provisions of sections 67.671 to 67.685 to the contrary notwithstanding. If the director of revenue is responsible for collection of the tax, an amount not to exceed one percent shall be retained by the director of revenue for deposit in the general revenue fund to offset the costs of collection. Any other tax imposed throughout a county under sections 67.671 to 67.685 shall be collected and reported upon such forms as may be prescribed by the county collector.
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(L. 1985 H.B. 129 § 3, A.L. 1993 S.B. 348)
Effective 3-10-93
2023 Missouri Revised Statutes › Title VI - County, Township and Political Subdivision Government › Chapter 67 - Political Subdivisions, Miscellaneous Powers › Section 67.678 - Collection provisions — exemptions — discounts — penalties — sale deemed consummated, where.

Title VI COUNTY, TOWNSHIP AND POLITICAL SUBDIVISION GOVERNMENT
Chapter 67
• Effective - 28 Aug 1985
67.678. Collection provisions — exemptions — discounts — penalties — sale deemed consummated, where. —
1. The following provisions shall govern the collection of the tax imposed by the provisions of sections 67.671 to 67.685:
(1) All applicable provisions contained in sections 144.010 to 144.510 governing the state sales tax and section 32.057, the uniform confidentiality provision, shall apply to the collection of the tax imposed by the provisions of sections 67.671 to 67.685, except as modified in sections 67.671 to 67.685;
(2) All exemptions granted to agencies of government, organizations, and persons under the provisions of sections 144.010 to 144.510 are hereby made applicable to the imposition and collection of the tax imposed by sections 67.671 to 67.685.
2. The same sales tax permit, exemption certificate and retail certificate required by sections 144.010 to 144.510 for the administration and collection of the state sales tax shall satisfy the requirements of sections 67.671 to 67.685, and no additional permit or exemption certificate or retail certificate shall be required; except that, the director of revenue may prescribe a form of exemption certificate for an exemption from the tax imposed by sections 67.671 to 67.685.
3. All discounts allowed the retailer under the provisions of the state sales tax law for the collection of and for payment of taxes under that act are hereby allowed and made applicable to any taxes collected under the provisions of sections 67.671 to 67.685.
4. The penalties provided in sections 32.057 and 144.010 to 144.510 for a violation of those acts are hereby made applicable to violations of the provisions of sections 67.671 to 67.685.
5. For the purposes of the tourism sales tax imposed by an order pursuant to sections 67.671 to 67.685, all retail sales shall be deemed to be consummated at the place of business of the retailer.
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(L. 1985 H.B. 129 § 4)
2023 Missouri Revised Statutes › Title VI - County, Township and Political Subdivision Government › Chapter 67 - Political Subdivisions, Miscellaneous Powers › Section 67.680 - Cost of collection — fund established — county treasurer's duties — bonding requirements — annual audit — abolishing tax, effect on fund.

Title VI COUNTY, TOWNSHIP AND POLITICAL SUBDIVISION GOVERNMENT
Chapter 67
• Effective - 28 Aug 1985
67.680. Cost of collection — fund established — county treasurer's duties — bonding requirements — annual audit — abolishing tax, effect on fund. —
1. All tourism sales taxes under sections 67.671 to 67.685
*
collected by the county collector, less one percent for cost of collection which shall be deposited in the county's general revenue fund after payment of premiums for surety bonds required by subsection 4 of this section, shall be deposited with the county treasurer in a special trust fund, which is hereby created, to be known as the "County Advertising and Tourism Promotion Trust Fund". The moneys in the county advertising and tourism promotion trust fund shall be deemed to be dedicated county funds and shall not be commingled with any other funds of the county. The county treasurer shall keep accurate records of the amount of money in the trust fund and the records shall be open to the inspection of officers of the county, the state and the public.
2. The county treasurer may make refunds from the amounts in the trust fund and credited to any county for erroneous payments and overpayments made. If the county abolishes the tax in any area, the county collector may retain, in the trust fund, for a period of one year, two percent of the amount collected from such area to cover possible refunds or overpayments of the tax within such area. After one year has elapsed after the effective date of abolition of the tax in such area, the county treasurer shall close the account of that area.
3. The county treasurer shall annually report on his management of the trust fund and administration of such tourism sales taxes. He shall provide the governing body of the county with a detailed accounting of the source of all funds received by him for the county. Notwithstanding any other provisions of law, the state auditor shall annually audit the trust fund.
4. The county collector and the county treasurer and any of their deputies, assistants and employees, who shall have any duties or responsibilities in connection with the collection, deposit, transfer, transmittal, disbursement, safekeeping, accounting, or recording of funds which come into their hands under the provisions of sections 67.671 to 67.685 shall enter additional surety bonds, payable to the counties in whose behalf such funds have been collected under the provisions of sections 67.671 to 67.685, as may be required by the governing body of their respective counties. The cost of the premium for the additional surety bonds shall be paid from the county advertising and tourism promotion trust fund.
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(L. 1985 H.B. 129 § 5)
*Words "shall be" appear here in original rolls.
2023 Missouri Revised Statutes › Title VI - County, Township and Political Subdivision Government › Chapter 67 - Political Subdivisions, Miscellaneous Powers › Section 67.681 - Delinquencies — limitation for bringing suit — prosecutor may bring action.

Title VI COUNTY, TOWNSHIP AND POLITICAL SUBDIVISION GOVERNMENT
Chapter 67
• Effective - 28 Aug 1985
67.681. Delinquencies — limitation for bringing suit — prosecutor may bring action. —
In any county or area of a county where the tourism sales tax has been imposed, if any person is delinquent in the payment of the amount required to be paid by him under the provisions of sections 67.671 to 67.685 or in the event a determination has been made against him for taxes and penalty under the provisions of sections 67.671 to 67.685, the limitation for bringing suit for the collection of the delinquent tax and penalty shall be the same as that provided in sections 144.010 to 144.510. If the county collector determines that suit must be filed against any person for the collection of delinquent taxes due any area of the county under sections 67.671 to 67.685, he shall refer the case to the county prosecuting attorney. The county, acting through the prosecuting attorney, may seek a judgment for the delinquent taxes and penalty due such county. In the event any person fails or refuses to pay the amount of any tourism sales tax due, the county collector shall promptly notify the prosecuting attorney of the county so that appropriate action may be taken by the county.
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(L. 1985 H.B. 129 § 6)