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  1. Provision text match · United States — Missouri · en

    Missouri Revised Statutes § 94.873 - Retailers and persons liable for payment of taxes and returns

    unknown Act or statute Document — Missouri Revised Statutes § 94.873 - Retailers and persons liable for payment of taxes and returns

    Missouri Revised Statutes § 94.873 - Retailers and persons liable for payment of taxes and returns

    94.873. Retailers and persons liable for payment of taxes and returns. — Every retailer, vendor, operator, and other person who sells goods and services subject to tax under section 94.870 shall be liable and responsible for the payment of taxes due under section 94.870* and shall make a return and remit such taxes at such times and in such manner as the gov

    Topics: retail, tax

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  2. Provision text match · United States — Missouri · en

    Missouri Revised Statutes § 68.255 - Statute of limitations

    unknown Act or statute Document — Missouri Revised Statutes § 68.255 - Statute of limitations

    Missouri Revised Statutes § 68.255 - Statute of limitations

    68.255. Statute of limitations. — No lawsuit to set aside a district established or a tax levied under this act*, or to otherwise question the validity of the proceedings related thereto, shall be brought after the expiration of ninety days from the effective date of the circuit court judgment establishing such district in question or the effective date of t

    Topics: district establishment, limitations period, litigation, tax

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  3. Provision text match · United States — Missouri · en

    Missouri Revised Statutes § 67.573 - Sales tax to be an additional tax to taxes in chapter 144 — computation of tax

    unknown Act or statute Document — Missouri Revised Statutes § 67.573 - Sales tax to be an additional tax to taxes in chapter 144 — computation of tax

    Missouri Revised Statutes § 67.573 - Sales tax to be an additional tax to taxes in chapter 144 — computation of tax

    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 b

    Topics: sales tax, tax reporting

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  4. Provision text match · United States — Missouri · en

    Missouri Revised Statutes § 67.540 - Repeal or amendment of sales tax — procedure

    unknown Act or statute Document — Missouri Revised Statutes § 67.540 - Repeal or amendment of sales tax — procedure

    Missouri Revised Statutes § 67.540 - Repeal or amendment of sales tax — procedure

    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

    Topics: county taxation procedure, sales tax

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  5. Provision text match · United States — Missouri · en

    Missouri Revised Statutes § 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

    unknown Act or statute Document — Missouri Revised Statutes § 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

    Missouri Revised Statutes § 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

    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. — 1. The governing body of any city of the third classification with more than sixteen thousand six hundred but fewer than sixteen thousand seven hundred inhabitants may impose, by ordinance or

    Topics: ballot approval, local revenue, sales tax

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  6. Provision text match · United States — Missouri · en

    Missouri Revised Statutes § 94.830 - Hotel and motel tax, authorized — ballot — collection of tax — penalties may be collected (Rolla)

    unknown Act or statute Document — Missouri Revised Statutes § 94.830 - Hotel and motel tax, authorized — ballot — collection of tax — penalties may be collected (Rolla)

    Missouri Revised Statutes § 94.830 - Hotel and motel tax, authorized — ballot — collection of tax — penalties may be collected (Rolla)

    94.830. Hotel and motel tax, authorized — ballot — collection of tax — penalties may be collected (Rolla). — 1. The governing body of any third class city in any county of the third classification which contains a state university whose primary mission is engineering studies and technical research may impose a tax on the charges for all sleeping rooms paid b

    Topics: hotel and motel tax, penalties, tax collection

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  7. Provision text match · United States — Missouri · en

    Missouri Revised Statutes § 66.514 - Provisions, exemptions and confidentiality of state sales tax to apply — exemption certificates form — collection of tax, deduction allowed for collection — refunds and penalties

    unknown Act or statute Document — Missouri Revised Statutes § 66.514 - Provisions, exemptions and confidentiality of state sales tax to apply — exemption certificates form — collection of tax, deduction allowed for collection — refunds and penalties

    Missouri Revised Statutes § 66.514 - Provisions, exemptions and confidentiality of state sales tax to apply — exemption certificates form — collection of tax, deduction allowed for collection — refunds and penalties

    66.514. Provisions, exemptions and confidentiality of state sales tax to apply — exemption certificates form — collection of tax, deduction allowed for collection — refunds and penalties. — 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 appl

    Topics: collection, exemptions, penalties, refunds

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  8. Provision text match · United States — Missouri · en

    Missouri Revised Statutes § 67.799 - Regional recreational district may levy property or sales tax, purpose — rate of tax — election, ballot form — tax, how collected — qualified voters defined

    unknown Act or statute Document — Missouri Revised Statutes § 67.799 - Regional recreational district may levy property or sales tax, purpose — rate of tax — election, ballot form — tax, how collected — qualified voters defined

    Missouri Revised Statutes § 67.799 - Regional recreational district may levy property or sales tax, purpose — rate of tax — election, ballot form — tax, how collected — qualified voters defined

    67.799. Regional recreational district may levy property or sales tax, purpose — rate of tax — election, ballot form — tax, how collected — qualified voters defined. — 1. A regional recreational district may, by a majority vote of its board of directors, impose an annual property tax for the establishment and maintenance of public parks and recreational faci

    Topics: property tax, public parks and recreation, sales tax

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  9. Provision text match · United States — Missouri · en

    Missouri Revised Statutes § 67.2030 - Retail sales tax for tourism authorized, ballot language — collection and administration of the tax — repeal of sales tax, procedure (city of Weston, Platte County)

    unknown Act or statute Document — Missouri Revised Statutes § 67.2030 - Retail sales tax for tourism authorized, ballot language — collection and administration of the tax — repeal of sales tax, procedure (city of Weston, Platte County)

    Missouri Revised Statutes § 67.2030 - Retail sales tax for tourism authorized, ballot language — collection and administration of the tax — repeal of sales tax, procedure (city of Weston, Platte County)

    67.2030. Retail sales tax for tourism authorized, ballot language — collection and administration of the tax — repeal of sales tax, procedure (city of Weston, Platte County). — 1. The governing authority of any city of the fourth classification with more than one thousand six hundred but less than one thousand seven hundred inhabitants and located in any cou

    Topics: sales tax, tax collection, tax repeal, tourism tax

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  10. Provision text match · United States — Missouri · en

    Missouri Revised Statutes § 82.851 - Retail sales of food, tax on gross receipts permitted — definitions — ballot language — trust fund established (City of Independence)

    unknown Act or statute Document — Missouri Revised Statutes § 82.851 - Retail sales of food, tax on gross receipts permitted — definitions — ballot language — trust fund established (City of Independence)

    Missouri Revised Statutes § 82.851 - Retail sales of food, tax on gross receipts permitted — definitions — ballot language — trust fund established (City of Independence)

    82.851. Retail sales of food, tax on gross receipts permitted — definitions — ballot language — trust fund established (City of Independence). — 1. As used in this section, the following terms shall mean: (1) "Food", all articles commonly used for food or drink, including alcoholic beverages, the provisions of chapter 311 notwithstanding; (2) "Food establish

    Topics: food establishments, gross receipts tax, sales tax, tourism funding

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  11. Provision text match · United States — Missouri · en

    Missouri Revised Statutes § 94.875 - Tourism tax trust fund established, purpose — taxes to be deposited in fund — distribution — election required to impose tax

    unknown Act or statute Document — Missouri Revised Statutes § 94.875 - Tourism tax trust fund established, purpose — taxes to be deposited in fund — distribution — election required to impose tax

    Missouri Revised Statutes § 94.875 - Tourism tax trust fund established, purpose — taxes to be deposited in fund — distribution — election required to impose tax

    94.875. Tourism tax trust fund established, purpose — taxes to be deposited in fund — distribution — election required to impose tax. — All taxes authorized and collected under sections 94.870 to 94.881 shall be deposited by the political subdivision in a special trust fund to be known as the "Tourism Tax Trust Fund". The moneys in such tourism tax trust fun

    Topics: sales tax, tourism tax, trust fund

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  12. Provision text match · United States — Missouri · en

    Missouri Revised Statutes § 67.700 - Sales tax for capital improvements may be imposed in certain counties, procedure — use of revenue — tax effective when — brackets to be established — rate of tax — sales tax revenue collected, defined

    unknown Act or statute Document — Missouri Revised Statutes § 67.700 - Sales tax for capital improvements may be imposed in certain counties, procedure — use of revenue — tax effective when — brackets to be established — rate of tax — sales tax revenue collected, defined

    Missouri Revised Statutes § 67.700 - Sales tax for capital improvements may be imposed in certain counties, procedure — use of revenue — tax effective when — brackets to be established — rate of tax — sales tax revenue collected, defined

    67.700. Sales tax for capital improvements may be imposed in certain counties, procedure — use of revenue — tax effective when — brackets to be established — rate of tax — sales tax revenue collected, defined. — 1. Any county, as defined in section 67.724, may, by ordinance or order, impose a sales tax on all retail sales made in such county which are subjec

    Topics: county finance, public capital improvements, sales tax

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  13. Provision text match · United States — Missouri · en

    Missouri Revised Statutes § 67.587 - Sales tax for transportation infrastructure — ballot language — fund created, use of moneys — repeal of tax, ballot language. (New Madrid County)

    unknown Act or statute Document — Missouri Revised Statutes § 67.587 - Sales tax for transportation infrastructure — ballot language — fund created, use of moneys — repeal of tax, ballot language. (New Madrid County)

    Missouri Revised Statutes § 67.587 - Sales tax for transportation infrastructure — ballot language — fund created, use of moneys — repeal of tax, ballot language. (New Madrid County)

    67.587. Sales tax for transportation infrastructure — ballot language — fund created, use of moneys — repeal of tax, ballot language. (New Madrid County) — 1. The governing body of any county of the third classification without a township form of government and with more than eighteen thousand but fewer than twenty thousand inhabitants and with a city of the

    Topics: repeal ballot, sales tax, tax administration, transportation infrastructure funding

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  14. Provision text match · United States — Missouri · en

    Missouri Revised Statutes § 70.507 - Countywide sales tax for district — rate — administration and collection — fund created

    unknown Act or statute Document — Missouri Revised Statutes § 70.507 - Countywide sales tax for district — rate — administration and collection — fund created

    Missouri Revised Statutes § 70.507 - Countywide sales tax for district — rate — administration and collection — fund created

    70.507. Countywide sales tax for district — rate — administration and collection — fund created. — 1. The governing body of any county which has been authorized by a majority of the electors of the county to create or to become a part of the metropolitan culture district and to levy and collect a tax for the purpose of contributing to the financial support o

    Topics: fund administration, public funding, sales tax

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  15. Provision text match · United States — Missouri · en

    Missouri Revised Statutes § 67.5016 - Department of revenue to administer and collect tax — director's duties

    unknown Act or statute Document — Missouri Revised Statutes § 67.5016 - Department of revenue to administer and collect tax — director's duties

    Missouri Revised Statutes § 67.5016 - Department of revenue to administer and collect tax — director's duties

    67.5016. Department of revenue to administer and collect tax — director's duties. — 1. Any county levying a local sales tax under the authority of sections 67.5000 to 67.5038 shall not administer or collect the tax locally, but shall utilize the services of the state department of revenue to administer, enforce, and collect the tax. The sales tax shall be ad

    Topics: fund remittance, local sales tax collection, state revenue administration

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  16. Provision text match · United States — Missouri · en

    Missouri Revised Statutes § 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

    unknown Act or statute Document — Missouri Revised Statutes § 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

    Missouri Revised Statutes § 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

    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. — 1. The governing body of any municipality except those located in wh

    Topics: bond retirement, capital improvements, municipal finance, public safety funding

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  17. Provision text match · United States — Missouri · en

    Missouri Revised Statutes § 94.800 - Tax established

    unknown Act or statute Document — Missouri Revised Statutes § 94.800 - Tax established

    Missouri Revised Statutes § 94.800 - Tax established

    94.800. Tax established. — In addition to any other taxes provided by law, tourism taxes may be imposed by certain municipalities pursuant to sections 94.802 and 94.805 and shall be administered in accordance with the provisions of sections 94.800 to 94.825; provided, however, that if any municipality imposes a local sales tax or a local gross receipts tax f

    Topics: tourism tax

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  18. Provision text match · United States — Missouri · en

    Missouri Revised Statutes § 94.838 - Transient guest tax and tax on retail sales of food (Lamar Heights)

    unknown Act or statute Document — Missouri Revised Statutes § 94.838 - Transient guest tax and tax on retail sales of food (Lamar Heights)

    Missouri Revised Statutes § 94.838 - Transient guest tax and tax on retail sales of food (Lamar Heights)

    94.838. Transient guest tax and tax on retail sales of food (Lamar Heights). — 1. As used in this section, the following terms mean: (1) "Food", all articles commonly used for food or drink, including alcoholic beverages, the provisions of chapter 311 notwithstanding; (2) "Food establishment", any cafe, cafeteria, lunchroom, or restaurant which sells food at

    Topics: food sales tax, hotel tax, municipal taxation

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  19. Provision text match · United States — Missouri · en

    Missouri Revised Statutes § 67.1880 - Property tax imposed, when — ballot language — collection of tax

    unknown Act or statute Document — Missouri Revised Statutes § 67.1880 - Property tax imposed, when — ballot language — collection of tax

    Missouri Revised Statutes § 67.1880 - Property tax imposed, when — ballot language — collection of tax

    67.1880. Property tax imposed, when — ballot language — collection of tax. — 1. If approved by at least four-sevenths of the qualified voters voting on the question in the district, the district may impose a property tax in an amount not to exceed the annual rate of thirty cents on the hundred dollars assessed valuation. The district board may levy a propert

    Topics: property tax administration

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  20. Provision text match · United States — Missouri · en

    Missouri Revised Statutes § 94.903 - Sales tax authorized (certain fourth class cities) — ballot — administration and collection — refunds — repeal of tax, ballot — continuation of tax, ballot

    unknown Act or statute Document — Missouri Revised Statutes § 94.903 - Sales tax authorized (certain fourth class cities) — ballot — administration and collection — refunds — repeal of tax, ballot — continuation of tax, ballot

    Missouri Revised Statutes § 94.903 - Sales tax authorized (certain fourth class cities) — ballot — administration and collection — refunds — repeal of tax, ballot — continuation of tax, ballot

    94.903. Sales tax authorized (certain fourth class cities) — ballot — administration and collection — refunds — repeal of tax, ballot — continuation of tax, ballot. — 1. The governing body of any city of the fourth classification with more than nine thousand five hundred but fewer than ten thousand eight hundred inhabitants may impose, by order or ordinance,

    Topics: public safety funding, sales tax, tax administration

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