reglab/statecodes huggingface dataset:
2023 Missouri Revised Statutes › Title VI - County, Township and Political Subdivision Government › Chapter 67 - Political Subdivisions, Miscellaneous Powers › Section 67.459 - Apportionment of improvement costs — governing body to establish classifications.

Title VI COUNTY, TOWNSHIP AND POLITICAL SUBDIVISION GOVERNMENT
Chapter 67
• Effective - 28 Aug 2005
67.459. Apportionment of improvement costs — governing body to establish classifications. —
The portion of the cost of any improvement to be assessed against the real property in a neighborhood improvement district shall be apportioned against such property in accordance with the benefits accruing thereto by reasons of such improvement. The cost may be assessed equally per front foot or per square foot against property within the district or by any other reasonable assessment plan determined by the governing body of the city or county which results in imposing substantially equal burdens or share of the cost upon property similarly benefitted and which may include, in the case of condominium or equitable owner association ownership, a determination that all units within the condominium or equitable owner association are equally benefitted. The governing body of the city or county may from time to time determine and establish by ordinance or resolution reasonable general classifications and formulae for the methods of assessing the benefits.
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(L. 1991 S.B. 8 § 4, A.L. 1995 H.B. 87, A.L. 2005 H.B. 58 merged with H.B. 186)
2023 Missouri Revised Statutes › Title VI - County, Township and Political Subdivision Government › Chapter 67 - Political Subdivisions, Miscellaneous Powers › Section 67.461 - Assessments, plans, specifications — public filing — duties of clerk — notice.

There are multiple enactments of 67.461
Title VI COUNTY, TOWNSHIP AND POLITICAL SUBDIVISION GOVERNMENT
Chapter 67
• Effective - 28 Aug 2022, 2 histories
*67.461. Assessments, plans, specifications — public filing — duties of clerk — notice. —
1. After the governing body has made the findings specified in section 67.457 and plans and specifications for the proposed improvements have been prepared, the governing body shall by ordinance or resolution order assessments to be made against each parcel of real property deemed to be benefitted by an improvement based on the revised estimated cost of the improvement or, if available, the final cost thereof, and shall order a proposed assessment roll to be prepared.
2. The plans and specifications for the improvement and the proposed assessment roll shall be filed with the city clerk or county clerk, as applicable, and shall be open for public inspection. Such clerk shall thereupon, at the direction of the governing body, publish notice that the governing body will conduct a hearing to consider the proposed improvement and proposed assessments. Such notice shall be published in a newspaper of general circulation at least once not more than twenty days and not less than ten days before the hearing and shall state the project name for the improvement, the date, time and place of such hearing, the general nature of the improvement, the revised estimated cost or, if available, the final cost of the improvement, the boundaries of the neighborhood improvement district to be assessed, and that written or oral objections will be considered at the hearing. Such notice shall also be sent to the Missouri department of revenue, which shall publish such notice on its website. At the same time, the clerk shall mail to the owners of record of the real property made liable to pay the assessments, at their last known post office address, a notice of the hearing and a statement of the cost proposed to be assessed against the real property so owned and assessed. The failure of any owner to receive such notice shall not invalidate the proceedings.
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(L. 1991 S.B. 8 § 5, A.L. 1995 H.B. 87, A.L. 2022 H.B. 1606)
*Revisor's Note: This section was declared unconstitutional in Byrd, et al. v. State of Missouri, et al. (see 2023 annotation below).
(2023) The inclusion of Section 67.2300 in H.B. 1606 from 2022 declared unconstitutional as violating the single subject rule of Article III, § 23 of the Missouri Constitution. The remaining provisions of H.B. 1606 could not be severed and the bill is declared invalid in its entirety. Byrd, et al. v. State of Missouri, et al., Case No. SC100045 (Mo.banc, Dec. 19, 2023).
2023 Missouri Revised Statutes › Title VI - County, Township and Political Subdivision Government › Chapter 67 - Political Subdivisions, Miscellaneous Powers › Section 67.461 - Assessments, plans, specifications — public filing — duties of clerk — notice.

There are multiple enactments of 67.461
Title VI COUNTY, TOWNSHIP AND POLITICAL SUBDIVISION GOVERNMENT
Chapter 67
• Effective - 28 Aug 1995, 2 histories
*67.461. Assessments, plans, specifications — public filing — duties of clerk — notice. —
1. After the governing body has made the findings specified in section 67.457 and plans and specifications for the proposed improvements have been prepared, the governing body shall by ordinance or resolution order assessments to be made against each parcel of real property deemed to be benefitted by an improvement based on the revised estimated cost of the improvement or, if available, the final cost thereof, and shall order a proposed assessment roll to be prepared.
2. The plans and specifications for the improvement and the proposed assessment roll shall be filed with the city clerk or county clerk, as applicable, and shall be open for public inspection. Such clerk shall thereupon, at the direction of the governing body, publish notice that the governing body will conduct a hearing to consider the proposed improvement and proposed assessments. Such notice shall be published in a newspaper of general circulation at least once not more than twenty days and not less than ten days before the hearing and shall state the project name for the improvement, the date, time and place of such hearing, the general nature of the improvement, the revised estimated cost or, if available, the final cost of the improvement, the boundaries of the neighborhood improvement district to be assessed, and that written or oral objections will be considered at the hearing. At the same time, the clerk shall mail to the owners of record of the real property made liable to pay the assessments, at their last known post office address, a notice of the hearing and a statement of the cost proposed to be assessed against the real property so owned and assessed. The failure of any owner to receive such notice shall not invalidate the proceedings.
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(L. 1991 S.B. 8 § 5, A.L. 1995 H.B. 87)
*Revisor's Note: This section is reprinted in accordance with section 3.066. H.B. 1606, 2022, was declared unconstitutional (see 2023 annotation below), rendering the repeal and reenactment of this section ineffective.
(2023) The inclusion of Section 67.2300 in H.B. 1606 from 2022 declared unconstitutional as violating the single subject rule of Article III, § 23 of the Missouri Constitution. The remaining provisions of H.B. 1606 could not be severed and the bill is declared invalid in its entirety. Byrd, et al. v. State of Missouri, et al., Case No. SC100045 (Mo.banc, Dec. 19, 2023).
2023 Missouri Revised Statutes › Title VI - County, Township and Political Subdivision Government › Chapter 67 - Political Subdivisions, Miscellaneous Powers › Section 67.465 - Period of limitation, lawsuits.

Title VI COUNTY, TOWNSHIP AND POLITICAL SUBDIVISION GOVERNMENT
Chapter 67
• Effective - 03 Apr 1991, see footnote
67.465. Period of limitation, lawsuits. —
No suit to set aside the special assessments made under sections 67.453 to 67.475 or to otherwise question the validity of the proceedings relating thereto shall be brought after the expiration of ninety days from the date of mailing of notice to property owners of the assessments required by section 67.463.
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(L. 1991 S.B. 8 § 7)
Effective 4-03-91
2023 Missouri Revised Statutes › Title VI - County, Township and Political Subdivision Government › Chapter 67 - Political Subdivisions, Miscellaneous Powers › Section 67.467 - Supplemental assessments authorized, when — reassessments.

Title VI COUNTY, TOWNSHIP AND POLITICAL SUBDIVISION GOVERNMENT
Chapter 67
• Effective - 03 Apr 1991, see footnote
67.467. Supplemental assessments authorized, when — reassessments. —
1. To correct omissions, errors or mistakes in the original assessment which relate to the total cost of an improvement, the governing body of the city or county may, without a notice or hearing, make supplemental or additional assessments on property within a neighborhood improvement district, except that such supplemental or additional assessments shall not, without a new election or new petition as provided in section 67.457, exceed twenty-five percent of the estimated cost of the improvement determined pursuant to section 67.457.
2. When an assessment is, for any reason whatever, set aside by a court of competent jurisdiction as to any property, or in the event the governing body finds that the assessment or any part thereof is excessive or determines on advice of counsel in writing that it is or may be invalid for any reason, the governing body may, upon notice and hearing as provided for the original assessment, make a reassessment or a new assessment as to such property.
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(L. 1991 S.B. 8 § 8)
Effective 4-03-91
2023 Missouri Revised Statutes › Title VI - County, Township and Political Subdivision Government › Chapter 67 - Political Subdivisions, Miscellaneous Powers › Section 67.469 - Assessment treated as tax lien, payable upon foreclosure.

Title VI COUNTY, TOWNSHIP AND POLITICAL SUBDIVISION GOVERNMENT
Chapter 67
• Effective - 28 Aug 2013, 3 histories
*67.469. Assessment treated as tax lien, payable upon foreclosure. —
A special assessment authorized under the provisions of sections 67.453 to 67.475 shall be a lien, from the date of the assessment, on the property against which it is assessed on behalf of the city or county assessing the same to the same extent as a tax upon real property. The lien may be foreclosed in the same manner as a tax upon real property by land tax sale pursuant to chapter 140 or, if applicable to that county, chapter 141, or at the option of the governing body, by judicial foreclosure proceeding. Upon the foreclosure of any such lien, whether by land tax sale or by judicial foreclosure proceeding, the entire remaining assessment may become due and payable and may be recoverable in such foreclosure proceeding at the option of the governing body.
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(L. 1991 S.B. 8 § 9, A.L. 2004 H.B. 1321, A.L. 2005 H.B. 58 merged with S.B. 210, A.L. 2013 H.B. 175 merged with H.B. 1035 merged with S.B. 248)
Effective 8-28-13 (H.B. 175); 8-28-13 (S.B. 248); 10-11-13 (H.B. 1035)
*H.B. 1035 effective 10-11-13, see § 21.250. H.B. 1035 was vetoed July 12, 2013. The veto was overridden on September 11, 2013
2023 Missouri Revised Statutes › Title VI - County, Township and Political Subdivision Government › Chapter 67 - Political Subdivisions, Miscellaneous Powers › Section 67.471 - Temporary notes, general obligation bonds.

Title VI COUNTY, TOWNSHIP AND POLITICAL SUBDIVISION GOVERNMENT
Chapter 67
• Effective - 03 Apr 1991, see footnote
67.471. Temporary notes, general obligation bonds. —
After an improvement has been authorized pursuant to section 67.457, the governing body of the city or county may issue temporary notes of the city or county to pay the costs of such improvement in an amount not to exceed the estimated cost of such improvement, and such temporary notes shall be general obligations of the city or county. General obligation bonds of the city or county shall be issued and sold as provided in section 67.455 to refund, retire and pay off such temporary notes and any accrued interest thereon to the date of payment.
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(L. 1991 S.B. 8 § 10)
Effective 4-03-91
2023 Missouri Revised Statutes › Title VI - County, Township and Political Subdivision Government › Chapter 67 - Political Subdivisions, Miscellaneous Powers › Section 67.473 - Funds to be created — use of funds — use of balance upon completion of improvements.

Title VI COUNTY, TOWNSHIP AND POLITICAL SUBDIVISION GOVERNMENT
Chapter 67
• Effective - 03 Apr 1991, see footnote
67.473. Funds to be created — use of funds — use of balance upon completion of improvements. —
A separate fund or account shall be created in the city treasury or county treasury for each improvement project and each such fund or account shall be identified by a suitable title. The proceeds from the sale of bonds and temporary notes and any other moneys appropriated thereto by the governing body shall be credited to such funds or accounts. Such funds or accounts shall be used solely to pay the costs incurred in making each respective improvement. Upon completion of an improvement, the balance remaining in the fund or account established for such improvement, if any, shall be credited against the amount of the original assessment of each parcel of property, on a pro rata basis based on the amount of the original assessment, and with respect to property owners that have prepaid their assessments in accordance with section 67.463, the amount of each such credit shall be refunded to the appropriate property owner, and with respect to all other property owners, the amount of each such credit shall be transferred and credited to the city or county bond and interest fund to be used solely to pay the principal of and interest on the bonds or temporary notes and the assessments shall be reduced accordingly by the amount of such credit.
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(L. 1991 S.B. 8 § 11)
Effective 4-03-91
2023 Missouri Revised Statutes › Title VI - County, Township and Political Subdivision Government › Chapter 67 - Political Subdivisions, Miscellaneous Powers › Section 67.475 - Maximum bond indebtedness — advisory committee in certain cities.

Title VI COUNTY, TOWNSHIP AND POLITICAL SUBDIVISION GOVERNMENT
Chapter 67
• Effective - 03 Apr 1991, see footnote
67.475. Maximum bond indebtedness — advisory committee in certain cities. —
The total amount of city or county general obligation bond indebtedness incurred for improvements under sections 67.453 to 67.475, including temporary notes issued pursuant to sections 67.453 to 67.475, shall not exceed ten percent of the assessed valuation of all taxable tangible property, as shown by the last completed property assessment for state or local purposes, within the city or county. Any city with a population of three hundred fifty thousand or more inhabitants shall appoint a citizen advisory committee composed of members of each council districts on proposed neighborhood improvement district.
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(L. 1991 S.B. 8 § 12)
Effective 4-03-91
2023 Missouri Revised Statutes › Title VI - County, Township and Political Subdivision Government › Chapter 67 - Political Subdivisions, Miscellaneous Powers › Section 67.490 - Building permit inspections waived if licensed engineer inspects footing, foundation, walls, and framing, when, inspection forms.

Title VI COUNTY, TOWNSHIP AND POLITICAL SUBDIVISION GOVERNMENT
Chapter 67
Effective - 28 Aug 2019, 2 histories
67.490. Building permit inspections waived if licensed engineer inspects footing, foundation, walls, and framing, when, inspection forms. —
In lieu of a political subdivision conducting building permit inspections of the new construction of a one- or two-family residential dwelling, the licensed engineer who sealed the ultimate submission of plans for the permit shall be allowed to conduct the footing, foundation, wall, and framing inspections in accordance with the procedures for such inspections established by the political subdivision. Such licensed engineer or architect shall report on such work by using the uniform inspection forms used by the political subdivision and shall submit such forms to the political subdivision.
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(L. 2019 S.B. 203 § 1)
2023 Missouri Revised Statutes › Title VI - County, Township and Political Subdivision Government › Chapter 67 - Political Subdivisions, Miscellaneous Powers › Section 67.494 - Physical security measure on private property, state preemption — exclusions — access to property for law enforcement and first responders.

Title VI COUNTY, TOWNSHIP AND POLITICAL SUBDIVISION GOVERNMENT
Chapter 67
Effective - 28 Aug 2021
67.494. Physical security measure on private property, state preemption — exclusions — access to property for law enforcement and first responders. —
1. The general assembly hereby occupies and preempts the entire field of legislation regarding in any way the regulation of physical security measures around private property to the complete exclusion of any order, ordinance, policy, or regulation by any village, town, city, including any home rule city, or county in this state. Any existing or future order, ordinance, policy, or regulation in this field is or shall be null and void.
2. Nothing in this section shall prohibit a village, town, city, or county from regulating:
(1) The aesthetics of physical security measures;
(2) Access to the public right-of-way, a sidewalk, or utility easement;
(3) The structural soundness of physical security measures; or
(4) Changes to the drainage of a property.
3. Physical security measures shall have a means to enter the property so that law enforcement and first responders are able to access the property in an emergency.
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(L. 2021 S.B. 26)
2023 Missouri Revised Statutes › Title VI - County, Township and Political Subdivision Government › Chapter 67 - Political Subdivisions, Miscellaneous Powers › Section 67.500 - Short title — definitions.

Title VI COUNTY, TOWNSHIP AND POLITICAL SUBDIVISION GOVERNMENT
Chapter 67
• Effective - 28 Aug 1979
67.500. Short title — definitions. —
Sections 67.500 to 67.545 are known and may be cited as the
"County Sales Tax Act"
, and the following words shall have the following meanings unless a different meaning clearly appears from the context:
(1)
"County"
shall mean all areas of all counties within the state of Missouri except cities not within a county and first class counties adjoining such cities;
(2)
"Director of revenue"
shall mean the director of revenue of the state of Missouri;
(3)
"Person"
means an individual, corporation, partnership or other entity;
(4)
"Sales tax revenue collected"
shall mean the amount of sales tax revenue received by a county during the first six calendar months of any year multiplied by two;
(5)
"Total property tax levy"
shall include all those ad valorem taxes which counties have the authority to levy on all classes of property, except those ad valorem taxes originally requiring voter approval and those taxes levied to retire indebtedness, plus an allowance for ad valorem taxes which will be billed but not collected in that calendar year. The individual tax rates of these ad valorem taxes shall not exceed the amounts allowed to be levied without voter approval by the constitution and laws of this state unless the voters have approved that rate of levy.
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(L. 1979 S.B. 339 § 1)
2023 Missouri Revised Statutes › Title VI - County, Township and Political Subdivision Government › Chapter 67 - Political Subdivisions, Miscellaneous Powers › Section 67.506 - Computation of county sales tax levy.

Title VI COUNTY, TOWNSHIP AND POLITICAL SUBDIVISION GOVERNMENT
Chapter 67
• Effective - 28 Aug 2004
67.506. Computation of county sales tax levy. —
The tax rate for counties levying a sales tax under section 67.505 shall be computed by:
(1) Dividing the amount of the sales tax revenue required for reduction under subsection 3 of section 67.505 and section 163.087 by the total assessed valuation of the county and multiplying by one hundred to determine the amount of property tax reduction; and
(2) Subtracting the property tax rate reduction in subdivision (1) of this section from the tax rate ceiling for each class of property or subclass of real property.
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(L. 2004 S.B. 960)
2023 Missouri Revised Statutes › Title VI - County, Township and Political Subdivision Government › Chapter 67 - Political Subdivisions, Miscellaneous Powers › Section 67.525 - Deposit — distribution to county, when — refunds authorized — tax abolished, effect.

Title VI COUNTY, TOWNSHIP AND POLITICAL SUBDIVISION GOVERNMENT
Chapter 67
• Effective - 28 Aug 1991
67.525. Deposit — distribution to county, when — refunds authorized — tax abolished, effect. —
1. All county sales taxes collected by the director of revenue under sections 67.500 to 67.545 on behalf of any county, less one percent for cost of collection, which shall be deposited in the state's general revenue fund after payment of premiums for surety bonds as provided in section 32.087, shall be deposited with the state treasurer in a county sales tax trust fund, which fund shall be separate and apart from the county sales tax trust fund established by section 66.620. The moneys in such county sales tax trust fund shall not be deemed to be state funds and shall not be commingled with any funds of the state. The director of revenue shall keep accurate records of the amount of money in the trust fund which was collected in each county imposing a county sales tax, and the records shall be open to the inspection of officers of the county and to the public. Not later than the tenth day of each month the director of revenue shall distribute all moneys deposited in the trust fund during the preceding month by distributing to the county treasurer, or such other officer as may be designated by the county ordinance or order, of each county imposing the tax authorized by sections 67.500 to 67.545, the sum due the county as certified by the director of revenue.
2. The director of revenue may authorize the state treasurer to make refunds from the amounts in the trust fund and credited to any county for erroneous payments and overpayments made, and may redeem dishonored checks and drafts deposited to the credit of such counties. If any county abolishes the tax, the county shall notify the director of revenue of the action at least ninety days prior to the effective date of the repeal, and the director of revenue may order retention in the trust fund, for a period of one year, of two percent of the amount collected after receipt of such notice to cover possible refunds or overpayment of the tax and to redeem dishonored checks and drafts deposited to the credit of such accounts. After one year has elapsed after the effective date of abolition of the tax in such county, the director of revenue shall authorize the state treasurer to remit the balance in the account to the county and close the account of that county. The director of revenue shall notify each county of each instance of any amount refunded or any check redeemed from receipts due the county.
3. Except as modified in sections 67.500 to 67.545, all provisions of sections 32.085 and 32.087 shall apply to the tax imposed under sections 67.500 to 67.545.
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(L. 1979 S.B. 339 § 6, A.L. 1991 H.B. 29)
2023 Missouri Revised Statutes › Title VI - County, Township and Political Subdivision Government › Chapter 67 - Political Subdivisions, Miscellaneous Powers › Section 67.540 - Repeal or amendment of sales tax — procedure.

Title VI COUNTY, TOWNSHIP AND POLITICAL SUBDIVISION GOVERNMENT
Chapter 67
• Effective - 28 Aug 1979
67.540. Repeal or amendment of sales tax — procedure. —
1. No county imposing a sales tax and property tax reduction pursuant to sections 67.500 to 67.545 may repeal or amend such sales tax and property tax reduction unless such repeal or amendment is submitted to and approved by the voters of the county in the manner provided in section 67.505.
2. Whenever the governing body of any county in which a county sales tax has been imposed in the manner provided by sections 67.500 to 67.545 receives a petition, signed by fifteen percent of the registered voters of such county voting in the last gubernatorial election, calling for an election to repeal such county sales tax, the governing body shall submit to the voters of such county a proposal to repeal the county sales tax imposed under the provisions of sections 67.500 to 67.545. If a majority of the votes cast on the proposal by the registered voters voting thereon are in favor of the proposal to repeal the county sales tax, then the ordinance or order imposing the county sales tax, along with any amendments thereto and along with the property tax reduction imposed in conjunction with such sales tax, is repealed. If a majority of the votes cast by the registered voters voting thereon are opposed to the proposal to repeal the county sales tax, then the ordinance or order imposing the county sales tax, along with any amendments thereto and along with the property tax reduction imposed in conjunction with such sales tax, shall remain in effect.
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(L. 1979 S.B. 339 § 9)
2023 Missouri Revised Statutes › Title VI - County, Township and Political Subdivision Government › Chapter 67 - Political Subdivisions, Miscellaneous Powers › Section 67.545 - Law not applicable to certain cities and counties.

Title VI COUNTY, TOWNSHIP AND POLITICAL SUBDIVISION GOVERNMENT
Chapter 67
• Effective - 28 Aug 1979
67.545. Law not applicable to certain cities and counties. —
The provisions of sections 67.500 to 67.545 shall not apply to any city not within a county nor any first class county adjoining such city.
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(L. 1979 S.B. 339 § 10)
2023 Missouri Revised Statutes › Title VI - County, Township and Political Subdivision Government › Chapter 67 - Political Subdivisions, Miscellaneous Powers › Section 67.548 - County commission of certain counties approving sales tax, authorized actions — share to other political subdivisions, how distributed (Clay and Platte counties).

Title VI COUNTY, TOWNSHIP AND POLITICAL SUBDIVISION GOVERNMENT
Chapter 67
• Effective - 28 Aug 2012
67.548. County commission of certain counties approving sales tax, authorized actions — share to other political subdivisions, how distributed (Clay and Platte counties). —
1. In any first or second class county not having a charter form of government, which contains all or any part of a city with a population of greater than four hundred thousand inhabitants, in which the voters have approved a sales tax as provided by section 67.547, the county commission may:
(1) Reduce or eliminate the county general fund levy, the special road and bridge levy, or the park levy;
(2) Grant county revenues to cities, towns and villages and to special road districts organized pursuant to chapter 233;
(3) Enter into agreements with cities, towns, villages, and special road districts organized under chapter 233 for the purpose of working cooperatively on the roads and bridges located within the county, including the distribution of funds to such entities in addition to those funds described in subsection 2 of this section.
2. In any county in which the voters have approved a sales tax as provided by section 67.547, each city, town, village, and special road district organized under chapter 233 shall continue to receive its share of the county's special road and bridge levy, if any, that is annually considered by the county commission. In the event that the annual special road and bridge levy is not set at a level of at least fourteen cents on each one hundred dollars assessed valuation, the county commission shall allocate additional funds from any available county source to the cities, towns, villages, and special road districts located within the county in an amount that will, when combined with the revenues received from the special road and bridge levy, distribute funds to such entities in an amount that is at least equal to the funding level of fourteen cents on each one hundred dollars assessed valuation. Additionally, any city, town, or village which contains at least fifty percent of a special road district organized under chapter 233 shall be entitled to receive the road district's portion of any funds not paid through the special road and bridge levy. Any funds paid under this subsection shall be paid as if the funds were paid under the county's special road and bridge levy.
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(L. 1988 S.B. 764, A.L. 1989 H.B. 323, A.L. 2012 S.B. 480)
2023 Missouri Revised Statutes › Title VI - County, Township and Political Subdivision Government › Chapter 67 - Political Subdivisions, Miscellaneous Powers › Section 67.570 - Deposit — distribution to counties, when — refunds authorized — tax abolished, effect (St. Charles County).

Title VI COUNTY, TOWNSHIP AND POLITICAL SUBDIVISION GOVERNMENT
Chapter 67
• Effective - 28 Aug 1991
67.570. Deposit — distribution to counties, when — refunds authorized — tax abolished, effect (St. Charles County). —
1. All sales taxes collected by the director of revenue under sections 67.550 to 67.570 on behalf of any county, less one percent for cost of collection which shall be deposited in the state's general revenue fund after payment of premiums for surety bonds as provided in section 32.087, shall be deposited with the state treasurer in a special trust fund, which is hereby created, to be known as the "County Construction Sales Tax Trust Fund". The moneys in the county construction sales tax trust fund shall not be deemed to be state funds and shall not be commingled with any funds of the state. The director of revenue shall keep accurate records of the amount of money in the trust fund which was collected in each county imposing a sales tax under sections 67.550 to 67.570, and the records shall be open to the inspection of officers of the county and the public. Not later than the tenth day of each month the director of revenue shall distribute all moneys deposited in the trust fund during the preceding month to the county which levied the tax; such funds shall be deposited with the county treasurer of each such county, and all expenditures of funds arising from the county construction sales tax trust fund shall be by an appropriation act to be enacted by the governing body of each such county.
2. The director of revenue may authorize the state treasurer to make refunds from the amounts in the trust fund and credited to any county for erroneous payments and overpayments made, and may redeem dishonored checks and drafts deposited to the credit of such counties. If any county abolishes the tax, the county shall notify the director of revenue of the action at least ninety days prior to the effective date of the repeal and the director of revenue may order retention in the trust fund, for a period of one year, of two percent of the amount collected after receipt of such notice to cover possible refunds or overpayment of the tax and to redeem dishonored checks and drafts deposited to the credit of such accounts. After one year has elapsed after the effective date of abolition of the tax in such county, the director of revenue shall authorize the state treasurer to remit the balance in the account to the county and close the account of that county. The director of revenue shall notify each county of each instance of any amount refunded or any check redeemed from receipts due the county.
3. Except as modified in sections 67.550 to 67.570, all provisions of sections 32.085 and 32.087 shall apply to the tax imposed under sections 67.550 to 67.570.
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(L. 1982 H.B. 1035 § 5, A.L. 1991 H.B. 29)
2023 Missouri Revised Statutes › Title VI - County, Township and Political Subdivision Government › Chapter 67 - Political Subdivisions, Miscellaneous Powers › Section 67.572 - Repeal of sales tax, procedure.

Title VI COUNTY, TOWNSHIP AND POLITICAL SUBDIVISION GOVERNMENT
Chapter 67
• Effective - 28 Aug 2001
67.572. Repeal of sales tax, procedure. —
The governing body of any county which has adopted a sales tax pursuant to sections 67.571 to 67.577 may submit the question of repeal of the tax to the voters at any primary or general election. The ballot of submission shall be in substantially the following form:
Shall the county of ______ (insert name of county) repeal the museum and festivals sales tax of ______ (insert rate of percent) percent in effect in certain areas of the county?
☐ YES
☐ NO
­­If a majority of the votes cast on the proposal are in favor of repeal, that repeal shall become effective on December thirty-first of the calendar year in which such repeal was approved.
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(L. 2001 S.B. 323 & 230)
2023 Missouri Revised Statutes › Title VI - County, Township and Political Subdivision Government › Chapter 67 - Political Subdivisions, Miscellaneous Powers › Section 67.573 - Sales tax to be an additional tax to taxes in chapter 144 — computation of tax.

Title VI COUNTY, TOWNSHIP AND POLITICAL SUBDIVISION GOVERNMENT
Chapter 67
• Effective - 28 Aug 2001
67.573. Sales tax to be an additional tax to taxes in chapter 144 — computation of tax. —
The order imposing the sales tax pursuant to the provisions of sections 67.571 to 67.577 shall impose upon all sellers within the area wherein the tax is to be paid an additional tax on all goods subject to tax included in chapter 144. The amount reported and returned by the seller shall be computed on the basis of the tax imposed by the order as authorized by sections 67.571 to 67.577. The seller shall report and return the amount so computed to the director of revenue.
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(L. 2001 S.B. 323 & 230)
2023 Missouri Revised Statutes › Title VI - County, Township and Political Subdivision Government › Chapter 67 - Political Subdivisions, Miscellaneous Powers › Section 67.574 - Director of revenue to be responsible for administration and operation of the tax.

Title VI COUNTY, TOWNSHIP AND POLITICAL SUBDIVISION GOVERNMENT
Chapter 67
• Effective - 28 Aug 2001
67.574. Director of revenue to be responsible for administration and operation of the tax. —
On or after the effective date of any tax imposed throughout a county pursuant to the provisions of sections 67.571 to 67.577, the director of revenue shall be responsible for the administration, collection, enforcement, and operation of the tax, and all provisions of sections 32.085 and 32.087 shall apply to the tax so imposed, the provisions of sections 67.671 to 67.685 to the contrary notwithstanding. An amount not to exceed one percent shall be retained by the director of revenue for deposit in the general revenue fund to offset the costs of collection.
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(L. 2001 S.B. 323 & 230)
2023 Missouri Revised Statutes › Title VI - County, Township and Political Subdivision Government › Chapter 67 - Political Subdivisions, Miscellaneous Powers › Section 67.576 - Collection of the tax requirements — applicable penalties.

Title VI COUNTY, TOWNSHIP AND POLITICAL SUBDIVISION GOVERNMENT
Chapter 67
• Effective - 28 Aug 2001
67.576. Collection of the tax requirements — applicable penalties. —
1. The following provisions shall govern the collection of the tax imposed by the provisions of sections 67.571 to 67.577:
(1) All applicable provisions contained in sections 144.010 to 144.510 governing the state sales tax and section 32.057, the uniform confidentiality provision, shall apply to the collection of the tax imposed by the provisions of sections 67.571 to 67.577;
(2) All exemptions granted to agencies of government, organizations, and persons under the provisions of sections 144.010 to 144.510 are hereby made applicable to the imposition and collection of the tax imposed by sections 67.571 to 67.577.
2. The same sales tax permit, exemption certificate and retail certificate required by sections 144.010 to 144.510 for the administration and collection of the state sales tax shall satisfy the requirements of sections 67.571 to 67.577, and no additional permit or exemption certificate or retail certificate shall be required; except that, the director of revenue may prescribe a form of exemption certificate for an exemption from the tax imposed by sections 67.571 to 67.577.
3. All discounts allowed the retailer pursuant to the provisions of the state sales tax law for the collection of and for payment of taxes pursuant to that act are hereby allowed and made applicable to any taxes collected pursuant to the provisions of sections 67.571 to 67.577.
4. The penalties provided in section 32.057 and sections 144.010 to 144.510 for a violation of those acts are hereby made applicable to violations of the provisions of sections 67.571 to 67.577.
5. For the purposes of the sales tax imposed by an order pursuant to sections 67.571 to 67.577, all retail sales shall be deemed to be consummated at the place of business of the retailer.
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(L. 2001 S.B. 323 & 230)
2023 Missouri Revised Statutes › Title VI - County, Township and Political Subdivision Government › Chapter 67 - Political Subdivisions, Miscellaneous Powers › Section 67.577 - Delinquency in payment, limitation for bringing suit.

Title VI COUNTY, TOWNSHIP AND POLITICAL SUBDIVISION GOVERNMENT
Chapter 67
• Effective - 28 Aug 2001
67.577. Delinquency in payment, limitation for bringing suit. —
In any county or area of a county where a sales tax has been imposed pursuant to sections 67.571 to 67.577, if any person is delinquent in the payment of the amount required to be paid by him pursuant to the provisions of sections 67.571 to 67.577 or in the event a determination has been made against him for taxes and penalty pursuant to the provisions of sections 67.571 to 67.577, the limitation for bringing suit for the collection of the delinquent tax and penalty shall be the same as that provided in sections 144.010 to 144.510.
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(L. 2001 S.B. 323 & 230)
2023 Missouri Revised Statutes › Title VI - County, Township and Political Subdivision Government › Chapter 67 - Political Subdivisions, Miscellaneous Powers › Section 67.594 - Deposit — distribution to counties, when — refunds authorized — tax abolished, effect (Buchanan County).

Title VI COUNTY, TOWNSHIP AND POLITICAL SUBDIVISION GOVERNMENT
Chapter 67
• Effective - 28 Aug 1991
67.594. Deposit — distribution to counties, when — refunds authorized — tax abolished, effect (Buchanan County). —
1. All sales taxes collected by the director of revenue under sections 67.590 to 67.594 on behalf of any county, less one percent for cost of collection which shall be deposited in the state's general revenue fund after payment of premiums for surety bonds as provided in section 32.087, shall be deposited with the state treasurer in a special trust fund, which is hereby created, to be known as the "County Correctional Facility Sales Tax Trust Fund". The moneys in the county correctional facility sales tax trust fund shall not be deemed to be state funds and shall not be commingled with any funds of the state. The director of revenue shall keep accurate records of the amount of money in the trust fund which was collected in each county imposing a sales tax under sections 67.590 to 67.594, and the records shall be open to the inspection of officers of the county and the public. Not later than the tenth day of each month the director of revenue shall distribute all moneys deposited in the trust fund during the preceding month to the county which levied the tax; such funds shall be deposited with the county treasurer of each such county, and all expenditures of funds arising from the county correctional facility sales tax trust fund shall be by an appropriation act to be enacted by the governing body of each such county.
2. The director of revenue may authorize the state treasurer to make refunds from the amounts in the trust fund and credited to any county for erroneous payments and overpayments made, and may redeem dishonored checks and drafts deposited to the credit of such counties. If any county abolishes the tax, the county shall notify the director of revenue of the action at least ninety days prior to the effective date of the repeal and the director of revenue may order retention in the trust fund, for a period of one year, of two percent of the amount collected after receipt of such notice to cover possible refunds or overpayment of the tax and to redeem dishonored checks and drafts deposited to the credit of such accounts. After one year has elapsed after the effective date of abolition of the tax in such county, the director of revenue shall authorize the state treasurer to remit the balance in the account to the county and close the account of that county. The director of revenue shall notify each county of each instance of any amount refunded or any check redeemed from receipts due the county.
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(L. 1983 H.B. 852 § 5, A.L. 1991 H.B. 29)
2023 Missouri Revised Statutes › Title VI - County, Township and Political Subdivision Government › Chapter 67 - Political Subdivisions, Miscellaneous Powers › Section 67.604 - Definitions.

Title VI COUNTY, TOWNSHIP AND POLITICAL SUBDIVISION GOVERNMENT
Chapter 67
• Effective - 28 Aug 1991
67.604. Definitions. —
For purposes of sections 67.601 to 67.626, the following terms mean:
(1)
"Business"
, any activity engaged in by any person, or caused to be engaged in by him, with the object of gain, benefit or advantage, either direct or indirect, and the classification of which business is of such a character as to be subject to the terms of sections 67.601 to 67.626;
(2)
"City"
, a constitutional charter city not within a county;
(3)
"Commission"
, the regional convention and visitors commission created in section 67.601;
(4)
"County"
, a constitutional charter county adjoining a constitutional charter city not within a county;
(5)
"District"
, the regional cultural and performing arts development district created in section 67.627;
(6)
"Hotel and motel industry"
, the group of enterprises actively engaged in the business of operating lodging facilities for transient guests;
(7)
"Person"
, any individual, firm, copartnership, joint venture, association, corporation whether municipal or private and whether organized for profit or not, estate, trust, business trust, receiver or trustee appointed by any state or federal court, syndicate, or any other group or combination acting as a unit;
(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. 1984 S.B. 709 § 1, A.L. 1988 S.B. 424, 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 67.607 - Powers of commission.

Title VI COUNTY, TOWNSHIP AND POLITICAL SUBDIVISION GOVERNMENT
Chapter 67
• Effective - 28 Aug 1991
67.607. Powers of commission. —
Each regional convention and visitors commission is empowered to:
(1) Develop and execute plans, policies, and programs exclusively to promote convention and tourist business within the area of the city and county involved;
(2) Cooperate and act jointly with other agencies, bureaus, boards, and associations to promote conventions and tourist business within the area of the city and county involved;
(3) Contract with any public or private agency, individual, partnership, association, corporation or other legal entity for the furnishing of services and supplies for promotion of convention and tourist business within the city and county involved;
(4) Lease and sublease, for a period not to exceed forty years, contract to bear
*
the cost of operating an existing convention center, including any adjoining southern or eastward expansion thereof, and to operate such facilities; and to provide services to visitors to the area of the city and county involved;
(5) Develop, devise, promote, fund or contribute to the support of advertising and public relations campaigns designed or intended to promote conventions and tourism in the area of the city and county involved, or parts thereof;
(6) Contract for, or exact, a charge from any person in connection with the use, enjoyment, purchase, license, or lease of any property or facility operated under lease by the commission, or any activity, exhibit, function, or personnel of the commission;
(7) Appoint a director and necessary assistants, to fix their compensation and to remove such appointees;
(8) Execute contracts and sue and be sued;
(9) Contract with the county and city, or any convention and visitors bureau thereof, involved to allow such county or city, or any convention and visitors bureau thereof, to pay over to the commission the proceeds of any convention and tourism tax or gross receipts tax on hotels and motels imposed by such county or city for the purpose of promoting conventions and tourism, or providing and maintaining facilities therefor or sales tax on the amount of sales or charges for rooms paid by transient guests of hotels and motels imposed by such county or city pursuant to section 67.657;
(10) Contract with any public or private agency, individual, partnership, association, corporation or other legal entity to provide for limitations on marketing or use or both of the facilities referred to in subdivision (4) of this section or other special purpose civic facilities for assembly, display and entertainment which are owned, leased or operated, in whole or in part, by the city or the county.
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(L. 1984 S.B. 709 § 3, A.L. 1991 S.B. 373)
*Words "and bear" appear here in original rolls.
2023 Missouri Revised Statutes › Title VI - County, Township and Political Subdivision Government › Chapter 67 - Political Subdivisions, Miscellaneous Powers › Section 67.611 - Decisions by majority, exceptions.

Title VI COUNTY, TOWNSHIP AND POLITICAL SUBDIVISION GOVERNMENT
Chapter 67
• Effective - 15 May 1984, see footnote
67.611. Decisions by majority, exceptions. —
All decisions of a regional convention and visitors commission shall be by majority of the commissioners except:
(1) Approval of the annual budget for such commission;
(2) Decisions on proposals for the execution of any lease;
(3) Decisions on proposals for capital expenditures by such commission; which decisions shall have the affirmative votes of at least three of the members of the commission appointed by the chief executive of the county involved, and the affirmative votes of at least three of the members of the bureau appointed by the chief executive of the city involved.
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(L. 1984 S.B. 709 § 4)
Effective 5-15-84
2023 Missouri Revised Statutes › Title VI - County, Township and Political Subdivision Government › Chapter 67 - Political Subdivisions, Miscellaneous Powers › Section 67.614 - Penalties may be imposed by ordinances for injuries to commission's property.

Title VI COUNTY, TOWNSHIP AND POLITICAL SUBDIVISION GOVERNMENT
Chapter 67
• Effective - 15 May 1984, see footnote
67.614. Penalties may be imposed by ordinances for injuries to commission's property. —
The legislative authority of any city or county in which property of a regional convention and visitors commission is situated shall have the power to enact ordinances imposing suitable penalties for the punishment of persons committing injury upon the properties of the commission, or the grounds thereof.
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(L. 1984 S.B. 709 § 5)
Effective 5-15-84