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U.S. State Codes
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Missouri
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Title VII - Cities, Towns a...
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Chapter 94 - Taxation in Other Cities
Chapter 94 - Taxation in Other Cities
Section 94.010 Assessment of property, how made — equalization — correction of books.
Section 94.015 Procedure when county or township assessor acts under contract — levy — representation for county board of equalization.
Section 94.020 Power of council to levy taxes and licenses.
Section 94.040 Council may correct illegal levy.
Section 94.050 No exemptions from tax.
Section 94.060 Maximum rate of tax — how increased — ballots.
Section 94.070 Maximum levy for special purposes — alternate rate (Excelsior Springs).
Section 94.080 Merchants' tax.
Section 94.110 License taxes on certain businesses.
Section 94.120 Licenses, how issued.
Section 94.130 Clerk to make tax books — charge collector with gross.
Section 94.140 Collector to pay over all moneys monthly.
Section 94.150 Enforcement of taxes — how suits brought.
Section 94.160 City taxes delinquent, when — lien for taxes.
Section 94.170 Collector to make delinquent lists — council to approve — collection of delinquent taxes.
Section 94.180 Monthly reports of delinquent payments.
Section 94.190 Assessment of property — county clerk to deliver abstract — lien for taxes.
Section 94.200 Board to provide for levy and collection of taxes — fix penalties.
Section 94.220 Board to perfect illegal levy.
Section 94.230 Licenses fixed by ordinance — signed by mayor and collector.
Section 94.240 Board shall not exempt any person from any tax.
Section 94.250 Maximum rate of tax — how increased — extension of period of increase.
Section 94.260 Levy for special purposes — maximum amount of levy.
Section 94.270 Power to license, tax and regulate certain businesses and occupations — prohibition on local license fees in excess of certain amounts in certain cities (Edmundson, Woodson Terrace) — license fee on hotels or motels (St. Peters) — increase or decrease of tax, when.
Section 94.270 Power to license, tax and regulate certain businesses and occupations — prohibition on local license fees in excess of certain amounts in certain cities (Edmundson, Woodson Terrace) — license fee on hotels or motels (St. Peters) — increase or decrease of tax, when.
Section 94.271 Transient guest tax for the promotion of tourism (City of Grandview).
Section 94.290 City clerk to make tax books — charge collector.
Section 94.300 Taxes delinquent January first.
Section 94.310 How payment of taxes enforced — suits, how brought.
Section 94.320 Collector to make delinquent lists — board to approve — collection of delinquent taxes.
Section 94.330 Collector to report monthly to board.
Section 94.340 Maximum rate of tax — how increased — extension of period of increase.
Section 94.350 Additional levy for special purposes — amount authorized.
Section 94.360 May collect license tax on certain businesses.
Section 94.370 Personal tax, how collected.
Section 94.380 Remedy cumulative.
Section 94.390 Powers, rights and remedies for collection of delinquent taxes — suits, how brought.
Section 94.400 Maximum rate of tax — how increased — extension of period of increase — continuation of levy.
Section 94.410 Vehicle license tax — funds to maintain streets (cities of 4,000 to 30,000).
Section 94.413 Sales tax for storm water control and public works projects authorized, cities with population of more than 100,000 — disposition of funds, duties of director of revenue — city storm water and public works sales tax trust fund created — distribution of funds, procedure.
Section 94.500 Short title and definitions.
Section 94.510 Imposition of tax, election — rate — collection — abolishment of tax, effect of.
Section 94.540 Applicable provisions.
Section 94.550 Deposit of receipts of tax — state to retain percentage — distribution by director of revenue — refunds authorized — effect of abolition of tax.
Section 94.575 Definitions.
Section 94.577 Sales tax imposed in certain cities — rates of tax — election procedure — revenue to be used for capital improvements — revenue bonds, retirement — special trust fund — limitation on use of revenue by city of St. Louis — refunds authorized — Kansas City alternative tax authorized.
Section 94.578 Sales tax authorized in certain cities (Springfield), rate, use of funds, bonds authorized — ballot, effective date — administration, deposit of revenue — use of funds upon abolishment — repeal.
Section 94.579 Sales tax authorized — ballot language — use of moneys — repeal of tax, ballot language — continuation of tax, ballot language.
Section 94.581 Sales tax authorized (Columbia) — ballot language — deposit of revenue generated — fund created, purpose — refunds, when.
Section 94.585 Sales tax authorized (Excelsior Springs) — ballot language — deposit of revenue generated — repeal, procedure — board established, duties — limitation on refinancing.
Section 94.600 Definitions.
Section 94.605 Tax, how imposed — rate of tax — boundary change, procedure — effective date for tax or its abolition — city or county clerk's duties.
Section 94.620 Applicable provisions.
Section 94.625 Deposit of collections — transportation sales tax fund.
Section 94.630 Funds, how distributed — adjustments, how made — tax abolished, notice of — two percent, retention of, when.
Section 94.645 Transportation trust fund created, limitation on use of funds, audit required — sheltered workshop, transportation, percentage authorized for St. Louis City and County.
Section 94.650 No bar to use of other city revenues for public mass transportation purposes.
Section 94.655 Procedure for cities to adopt transportation sales tax.
Section 94.660 Transportation sales tax, ballot — effective, when — approval required in city and county — collection, fund created — use of funds — abolition of tax, procedure — reduction of rate.
Section 94.700 Definitions.
Section 94.705 Tax, how imposed — ballot form — rate of tax — boundary changes, procedure — retirement of bonds necessary to terminate tax, when.
Section 94.720 Applicable provisions.
Section 94.725 Deposit of collection — city transportation sales tax trust fund.
Section 94.730 Funds, how distributed — adjustments, how made — tax abolished, notice procedure — two percent retention, when.
Section 94.745 City transportation trust fund created — special trust fund created to retire bonds — limitation on use of funds — audit required.
Section 94.750 No bar to use of other city revenues for public mass transportation.
Section 94.755 Voter approval not required — recodification of existing law.
Section 94.800 Tax established.
Section 94.802 Hotel and motel charges and price charged for private tourist attractions, tax on, maximum rate, definitions.
Section 94.805 Restaurant and intoxicating liquor charges, tax on, maximum rate.
Section 94.812 Retailers liable for tax, collection and return of taxes.
Section 94.815 Tourism tax trust fund, established — distribution — infrastructure account, established — debt retirement account, established — tourism promotion account, established.
Section 94.817 Ballot for submission, all taxes.
Section 94.820 Bonds, retirement of — procedures.
Section 94.822 Effective date of taxes.
Section 94.825 Tax may not terminate prior to retirement of bonds.
Section 94.830 Hotel and motel tax, authorized — ballot — collection of tax — penalties may be collected (Rolla).
Section 94.831 Tourism tax on transient guests in hotels and motels (Salem).
Section 94.832 Transient guest tax for tourism and infrastructure improvements (North Kansas City).
Section 94.834 Tourism tax on transient guests in hotels and motels (Marshall, Sweet Springs, and Concordia).
Section 94.836 Tourism tax on transient guests in hotels and motels (Marston, Matthews, Steele) — procedure, ballot, use of revenues — repeal of tax.
Section 94.837 Transient guest tax (Canton, LaGrange, Edina, special charter cities).
Section 94.838 Transient guest tax and tax on retail sales of food (Lamar Heights).
Section 94.840 Transient guest tax for tourism and convention facilities (City of Raytown).
Section 94.850 Sales tax may be proposed by governing body, submission to voters — ballot form.
Section 94.852 Boundary changes, procedure, city clerk's duties — tax effect on detached and added territory.
Section 94.855 Collection, definitions and procedure applicable to sales tax.
Section 94.857 Sales tax to be deposited in special municipal sales tax trust fund — not to be a state fund — distribution formula — refunds, procedure, director of revenue, duties — abolishing of tax, procedure.
Section 94.870 Tourism tax on transient guests, definitions — authority to impose tax, rate — exception.
Section 94.873 Retailers and persons liable for payment of taxes and returns.
Section 94.875 Tourism tax trust fund established, purpose — taxes to be deposited in fund — distribution — election required to impose tax.
Section 94.877 Ballot form for submission of tax — tax to become effective, when.
Section 94.879 Options on how tax shall be collected, internal collection by political subdivision's officer or director of revenue.
Section 94.881 Penalty for delinquent taxes, amount — taxes delinquent, when.
Section 94.890 Municipalities in St. Louis County, sales tax to fund capital improvements — ballot, contents — approval of tax, options of governing body — municipal capital improvements sales tax fund, distribution — special trust fund — director of revenue, duties — erroneous payments, refunds.
Section 94.900 Sales tax authorized (Blue Springs, Centralia, Excelsior Springs, Fayette, Harrisonville, Lebanon, Portageville, Riverside, St. Joseph, and certain other fourth class cities) — proceeds to be used for public safety purposes — ballot language — collection of tax, procedure.
Section 94.902 Sales tax authorized for certain cities (Fayette, Gladstone, Grandview, Liberty, North Kansas City, Raytown, Riverside, and certain other fourth class cities) — ballot, effective date — administration and collection — refunds, use of funds upon establishment of tax — repeal — automatic expiration date, when.
Section 94.903 Sales tax authorized (certain fourth class cities) — ballot — administration and collection — refunds — repeal of tax, ballot — continuation of tax, ballot.
Section 94.950 Historical locations and museums, sales tax authorized for promotion of tourism — ballot language — revenue, use of — repeal of tax, ballot language.
Section 94.1000 Medically indigent sales tax authorized for St. Louis — ballot contents — director of revenue duties — rate of tax — medical indigence sales tax fund.
Section 94.1008 Economic development sales tax authorized for Kirksville, ballot language, expiration date, collection, rate, creation of fund.
Section 94.1010 Economic development sales tax, certain cities (Jefferson City) — economic development defined — ballot language — election procedure — collection procedure — rate of tax — local economic development sales tax fund, created, limitation on use of moneys — tax terminates, when.
Section 94.1011 Transient guest tax for multipurpose conference and convention center.
Section 94.1012 Economic development sales tax (Poplar Bluff) — ballot language — rate of tax — revenue from tax deposited in the local economic development sales tax fund.
Section 94.1013 Transient guest tax — ballot language (cities of Jonesburg and New Florence).