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