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29,361 statutes · page 1,454 of 1,469
United States — Missouri
1 provisions
Certain home rule cities may impose a local sales tax, but only with voter approval and within stated rate, duration, and use limits.
United States — Missouri
1 provisions
This provision lets certain home rule cities impose a local sales tax of up to 1%, but only after voter approval.
United States — Missouri
1 provisions
A qualifying home rule city may authorize a sales tax up to 1%, but voter approval is required before the ordinance takes effect.
United States — Missouri
1 provisions
Certain qualifying cities may adopt a sales tax of up to 1% for a community center and bond repayment, but only after voter approval.
United States — Missouri
1 provisions
This section defines several terms used in sections 94.600 to 94.655, including “city,” “city transit authority,” “public mass transportation system,” and “transportation purposes.”
United States — Missouri
1 provisions
A city may impose a transportation sales tax up to one-half of one percent, and if city boundaries change, the clerk must send the boundary ordinance and map to the director of revenue.
United States — Missouri
1 provisions
Sections 32.085 and 32.087 apply to the tax imposed under sections 94.600 to 94.655, except as modified by sections 94.600 to 94.655.
United States — Missouri
1 provisions
Sales taxes collected under these sections must be deposited into the Transportation Sales Tax Trust Fund, with one percent kept for collection costs, and the fund’s records must be open to inspection.
United States — Missouri
1 provisions
The director of revenue must distribute monthly trust-fund money to the city, can authorize refunds and check redemptions, and must handle notice and final settlement if a city abolishes the tax.
United States — Missouri
1 provisions
Cities that impose the covered sales tax must place the money in a Transportation Trust Fund and use it only for transportation purposes.
United States — Missouri
1 provisions
Cities may use their revenues for public mass transportation purposes.
United States — Missouri
1 provisions
In covered cities, an approved transportation sales tax stays in effect until the city repeals it by local ordinance.
United States — Missouri
1 provisions
Some local governments may propose a transportation sales tax of up to 1%, but it does not take effect unless the required approvals are obtained. The tax revenue must be used only for public transit purposes, and the director of revenue has monthly distribution and recordkeeping duties.
United States — Missouri
1 provisions
This section defines terms used in sections 94.700 to 94.755.
United States — Missouri
1 provisions
Cities may impose a transportation sales tax and issue transportation bonds, but the tax must be approved by voters unless a stated grandfather rule applies, and the rate cannot exceed one-half of one percent.
United States — Missouri
1 provisions
This section says that sections 32.085 and 32.087 apply to the tax under sections 94.700 to 94.755, except where those sections are modified by sections 94.700 to 94.755.
United States — Missouri
1 provisions
The director of revenue must deposit collected sales taxes into the City Transportation Sales Tax Trust Fund, keep accurate city-by-city records, and make those records open to inspection.
United States — Missouri
1 provisions
The director of revenue must distribute trust fund money monthly, and a city that abolishes the tax must give 90 days’ notice.
United States — Missouri
1 provisions
Cities that collect the specified sales tax must place the money in a transportation trust fund and use it only for the permitted transportation purposes.
United States — Missouri
1 provisions
Cities may use their revenues for public mass transportation purposes and may pay money to specified transportation-related authorities.