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29,361 statutes · page 1,453 of 1,469
United States — Missouri
1 provisions
After the board of aldermen sets the yearly tax rate, the city clerk must prepare tax books and charge the collector with taxes, licenses, and other duties to be collected.
United States — Missouri
1 provisions
Unpaid city taxes become delinquent every January 1, and taxes on real property become a lien on that property.
United States — Missouri
1 provisions
Taxes covered by these sections must be enforced like state and county taxes, including seizure and sale of goods and chattels after delinquency.
United States — Missouri
1 provisions
The board of aldermen must require the collector to make delinquent tax lists, review and approve them if they are correct, return them to the collector, and the collector must collect the delinquent taxes.
United States — Missouri
1 provisions
The city collector must report monthly to the board of aldermen, pay collected delinquent taxes into the city treasury, and hand uncollected delinquent lists to a successor. The board of aldermen may declare uncollectible personal delinquent taxes worthless.
United States — Missouri
1 provisions
Special charter cities and towns may levy an annual municipal tax, subject to stated rate limits and voter approval for temporary increases.
United States — Missouri
1 provisions
Cities and towns under special charter may levy annual special-purpose taxes, but not above the stated limits.
United States — Missouri
1 provisions
Certain small special-charter towns or cities may, by ordinance, levy and collect license taxes on many listed businesses and may regulate, restrain, prohibit, or suppress several listed activities.
United States — Missouri
1 provisions
Cities may sue to collect delinquent personal property taxes, with the city attorney prosecuting the case unless a special attorney is hired.
United States — Missouri
1 provisions
The remedy for collecting personal taxes is cumulative and does not impair other existing or future collection methods.
United States — Missouri
1 provisions
Certain small special-charter cities may sue to collect delinquent taxes and enforce real-estate liens.
United States — Missouri
1 provisions
Certain charter cities may levy municipal taxes up to stated caps, and voter approval is required for some tax increases.
United States — Missouri
1 provisions
Certain cities may, by ordinance, levy and collect a vehicle license tax and place the money in a special fund for street-related purposes.
United States — Missouri
1 provisions
Some qualifying cities may levy a limited sales tax for storm water control and public works projects, and the director of revenue must collect, hold, record, and distribute the money under the section’s timing and refund rules.
United States — Missouri
1 provisions
This section gives the act’s short title and defines key terms like “City,” “Director of revenue,” and “Person.”
United States — Missouri
1 provisions
Cities may impose a local sales tax, but only after voter authorization, and the rate is capped.
United States — Missouri
1 provisions
This section says that, unless sections 94.500 to 94.550 modify them, the provisions of sections 32.085 and 32.087 apply to the tax imposed under sections 94.500 to 94.550.
United States — Missouri
1 provisions
The director of revenue must deposit city sales tax receipts into a special trust fund, keep records, and distribute monthly amounts to each city; the director may also authorize refunds and hold back funds after a city abolishes the tax.
United States — Missouri
1 provisions
This section defines “capital asset” (or “fixed asset”) and “capital improvements” for sections 94.575 to 94.577.
United States — Missouri
1 provisions
Certain municipalities may levy a voter-approved local sales tax, and the revenue must be kept in a special trust fund for the specific purpose stated in the section.