United States — Missouri Statutes

Browse legislation and open any statute to read or ask LexChat.

United States — Missouri

Missouri Revised Statutes § 94.855 - Collection, definitions and procedure applicable to sales tax

1 provisions

Sections 32.085 and 32.087 apply to the tax imposed under sections 94.850 to 94.857, except where those sections are modified here.

Act or statute Open & Chat
United States — Missouri

Missouri Revised Statutes § 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

1 provisions

This provision sets up a special municipal sales tax trust fund and tells the director of revenue how to deposit, keep, distribute, refund, and close out the money.

Act or statute Open & Chat
United States — Missouri

Missouri Revised Statutes § 94.870 - Tourism tax on transient guests, definitions — authority to impose tax, rate — exception

1 provisions

Certain qualifying local governments may impose a tourism tax on transient guest lodging charges, but the rate cannot exceed 4%.

Act or statute Open & Chat
United States — Missouri

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

1 provisions

Retailers and similar sellers covered by section 94.870 must pay the tax, file a return, and remit the tax as the governing body prescribes.

Act or statute Open & Chat
United States — Missouri

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

1 provisions

Political subdivisions must deposit tourism taxes into a special trust fund and keep those funds separate, with specific use rules and some local exceptions.

Act or statute Open & Chat
United States — Missouri

Missouri Revised Statutes § 94.877 - Ballot form for submission of tax — tax to become effective, when

1 provisions

The ballot form for submitting a tax must include the required contents, and it may include additional items.

Act or statute Open & Chat
United States — Missouri

Missouri Revised Statutes § 94.879 - Options on how tax shall be collected, internal collection by political subdivision's officer or director of revenue

1 provisions

A political subdivision that levies the tax may choose either internal collection rules or an agreement with the Missouri director of revenue.

Act or statute Open & Chat
United States — Missouri

Missouri Revised Statutes § 94.881 - Penalty for delinquent taxes, amount — taxes delinquent, when

1 provisions

A political subdivision may collect a 1% penalty and up to 2% monthly interest on unpaid taxes that become delinquent 30 days after the end of each quarter.

Act or statute Open & Chat
United States — Missouri

Missouri Revised Statutes § 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

1 provisions

Certain municipalities may impose a one-half percent sales tax for capital improvements, but voters must approve it and the revenue must be kept and used only for the section’s allowed purposes.

Act or statute Open & Chat
United States — Missouri

Missouri Revised Statutes § 94.900 - Sales tax authorized (Blue Springs, Centralia, Excelsior Springs, Fayette, Hannibal, Harrisonville, Joplin, Lebanon, Marshall, Moberly, Nevada, Odessa, Portageville, Riverside, Smithville, Springfield, St. Joseph, Sunrise Beach, and certain other fourth class cities) — proceeds to be used for public safety purposes — ballot language — collection of tax, procedure

1 provisions

Some eligible cities may ask voters to approve and then impose a sales tax of up to 0.5% for public safety.

Act or statute Open & Chat
United States — Missouri

Missouri Revised Statutes § 94.902 - Sales tax authorized for certain cities (Branson West, Clinton, Cole Camp, 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

1 provisions

Certain listed cities may seek voter approval to impose a sales tax for public safety, and some cities face an automatic expiration date for that tax.

Act or statute Open & Chat
United States — Missouri

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

1 provisions

Certain fourth-class cities may adopt a local sales tax, but voters must approve it first.

Act or statute Open & Chat
United States — Missouri

Missouri Revised Statutes § 94.950 - Historical locations and museums, sales tax authorized for promotion of tourism — ballot language — revenue, use of — repeal of tax, ballot language

1 provisions

This section lets certain home rule cities approve a local sales tax for museum and historic-site tourism funding, subject to voter approval and a rate cap.

Act or statute Open & Chat
United States — Missouri

Missouri Revised Statutes § 95.115 - Cities and towns may incur indebtedness, how

1 provisions

Cities, towns, and villages may incur debt if the required elector vote approves it, but the debt cannot exceed 5% of taxable tangible property value.

Act or statute Open & Chat
United States — Missouri

Missouri Revised Statutes § 95.120 - Additional indebtedness of cities by special vote

1 provisions

A city may take on additional debt for authorized city purposes if the required percentage of qualified electors vote for it, but the debt cannot exceed 5% of the city’s taxable tangible property based on the last completed assessment.

Act or statute Open & Chat
United States — Missouri

Missouri Revised Statutes § 95.123 - Indebtedness to establish revolving improvement fund, purposes, procedure

1 provisions

Cities may issue bonds for a revolving improvement fund and must follow the statute’s fund, deposit, and suit rules.

Act or statute Open & Chat
United States — Missouri

Missouri Revised Statutes § 95.125 - Indebtedness for street improvements

1 provisions

Cities may incur limited additional debt for street and sewer improvements, and the city governing body may levy improvement costs on benefitted property.

Act or statute Open & Chat
United States — Missouri

Missouri Revised Statutes § 95.130 - Indebtedness for waterworks, electric or other light plants

1 provisions

A Missouri city may borrow money to buy or build waterworks or electric/light plants if voters approve, but the borrowing is capped.

Act or statute Open & Chat
United States — Missouri

Missouri Revised Statutes § 95.135 - Annual tax to pay principal and interest — indebtedness to be retired in twenty years

1 provisions

Cities, incorporated towns, and villages must set up an annual tax on taxable tangible property before taking on certain debt.

Act or statute Open & Chat
United States — Missouri

Missouri Revised Statutes § 95.145 - Election

1 provisions

Local city, town, or village officials must submit a debt proposition to the voters.

Act or statute Open & Chat