Missouri Statute | Act | Code |Cities, Towns And Villages| US Code - US Statute

1. Except as hereinafter provided, in assessing property, both
real and personal, in cities of the third class, the city assessor shall,
jointly with the county or township assessor, assess all property in such
city, and such assessment, as made by the city assessor and county or
township assessor jointly, and after the same has been passed upon by the
board of equalization, as herein provided for, shall be taken as the
basis from which the city council shall make the levy for city purposes;
and for the purpose of giving cities of the third class representation on
the county board of equalization, when said board is sitting for the
purpose of equalizing the assessment on such city property, the mayor and
city assessor shall sit with the county board of equalization when the
said board is passing upon the assessment of such city property, and
shall each have a vote in said board, and they shall be paid for such
service the same amount per day and out of the same fund as other members
of such board of equalization.

2. The assessment of city property as made by the city and county
assessor shall conform to each other, and after such board of
equalization has passed upon such assessment and equalized the same, the
city assessor's book shall be corrected in red ink in accordance with the
changes made by the board of equalization, and so certified by said
board, and then returned to the city council. (RSMo 1939 § 6925, A.L.
1959 H.B. 164)

Prior revisions: 1929 § 6779; 1919 § 8266; 1909 § 9203

In any city which contracts for the assessment of property by the
county or township assessor as authorized by section 70.220, RSMo, and
does not elect or appoint an assessor, the county or township clerk shall
deliver to the mayor, on or before the first day of October of each year,
a certified abstract from his assessment books of all property within the
city subject to taxation by the state and the assessed value thereof as
agreed upon by the board of equalization. The mayor shall immediately
transmit the abstract to the council which shall establish by ordinance
the rate of taxes for the year; and for the purpose of giving cities of
the third class representation on the county board of equalization, when
said board is sitting for the purpose of equalizing the assessment on
such city property, the mayor and one other person to be selected by the
legislative body of the city shall sit with the county board of
equalization when the board is passing upon the assessment of such city
property, and shall each have a vote in said board, and they shall be
paid for such service the same amount per day and out of the same fund as
other members of the board of equalization. (L. 1959 H.B. 164 § 94.010)

The city council shall, from time to time, provide by ordinance
for the levy and collection of all taxes, licenses, wharfage and other
duties not herein enumerated, and for neglect or refusal to pay the same
shall fix such penalties as are now or may hereafter be authorized by law
or ordinance. (RSMo 1939 § 6932)

Prior revisions: 1929 § 6786; 1919 § 8273; 1909 § 9210

CROSS REFERENCES: City improvements, special tax bills may be issued for,
RSMo 88.507, 88.510 Indebtedness, tax for sinking fund and interest to
pay, RSMo 95.330, 95.345

The city council shall, within a reasonable time after the
assessor's books of each year are returned, ascertain the amount of money
to be raised thereon for general and other purposes, and fix the annual
rate of levy therefor by ordinance. (RSMo 1939 § 6929)

Prior revisions: 1929 § 6783; 1919 § 8270; 1909 § 9207

CROSS REFERENCE: Indebtedness, cities to provide collection of annual tax
to pay bonds, RSMo 95.350

In case the corporate authorities of the city have attempted to
levy any tax or assessment for improvements, or for the payment of
interest or coupons on bonds issued and outstanding, or other evidences
of debt, which tax or assessment may be informal, illegal or void in
consequence of a failure to comply with the requirements of law, the
council shall have power to relevy and reassess any such tax or
assessment, in manner provided in sections 94.010 to 94.180. (RSMo 1939 §
6935)

Prior revisions: 1929 § 6789; 1919 § 8276; 1909 § 9213

The city council shall have no power to relieve any person from
the payment of any tax, or exempt any person from any burden imposed by
law. (RSMo 1939 § 6938)

Prior revisions: 1929 § 6792; 1919 § 8279; 1909 § 9216

1. All cities of the third class in this state may by ordinance
levy and impose annually for municipal purposes upon all subjects and
objects of taxation within such cities a tax which shall not exceed the
maximum rate of one dollar on the one hundred dollars assessed valuation;
provided, however, that the rate of tax levy of one dollar on the one
hundred dollars assessed valuation for municipal purposes may be
increased for such purposes for a period not to exceed four years at any
one time when such rate and purpose of increase are submitted to a vote
of the voters within such cities and two-thirds of the voters voting
thereon shall vote therefor, but such increase so voted shall be limited
to a maximum rate of taxation not to exceed thirty cents on the one
hundred dollars assessed valuation.

2. The city council may submit the question of increasing the levy when
in the opinion of such city council the necessity therefor arises, and
the question shall be submitted by such city council when petitioned
therefor by voters equaling in number five percent or more of the voters
of such cities voting for mayor at the last election at which a mayor was
elected.

3. The question shall be submitted in substantially the following form:

Shall there be a ..... cent increase in tax levy on one hundred dollars
valuation for general municipal purposes for ..... years in the city of
.....?

4. If such increase in levy shall be voted, then such increased levy
shall be effective for the number of years designated, and no longer, but
cities through their city councils may submit the question of continuing
such increase of levy at any time for like periods not to exceed four
years each. (RSMo 1939 § 6976, A.L. 1945 p. 1282, A.L. 1978 H.B. 971)

Prior revisions: 1929 § 6830; 1919 § 8312; 1909 § 9248

The council shall have power to levy, and all merchants shall pay
to the city collector, an ad valorem tax equal to that which is levied
upon real estate; the amount of which tax shall be determined and
ascertained in the same way as the state and county tax is determined and
ascertained; and the collector shall have power to enforce the payment of
the same by seizure and sale, as in the collection of other taxes. (RSMo
1939 § 6936)

Prior revisions: 1929 § 6790; 1919 § 8277; 1909 § 9214

The council shall have power and authority to levy and collect a
license tax on wholesale houses, auctioneers, architects, druggists,
grocers, banks, brokers, wholesale merchants, merchants of all kinds,
confectioners, delivery trucks, ice trucks, transfer trucks, laundry
wagons, milk wagons, merchant delivery companies, cigar and tobacco
stands, hay scales, wood dealers, coal dealers, lumber dealers, real
estate agents, loan companies, abstracters, abstract agencies, loan
agents, collection agencies, undertakers, public buildings, office
buildings, public halls, public grounds, concerts, photographers in
office or upon the streets, canvassers, artists, drummers, patent right
dealers, automobile agents and dealers, automobile accessory dealers,
insurance companies, insurance agents, taverns, hotels, rooming houses,
boardinghouses, health schools, telephone companies, street contractors,
paper hanger contractors, painting contractors, plastering contractors,
and all subcontractors, flour mills, express company agencies, wagons,
buggies, carriages, tinners, barbers, barbershops, hair dressers, hair
dressing shops, whether conducted in connection with other business or
separate beauty parlors, tailors, florists, nursery stock agents, book
binders, monument dealers and agencies, manufacturing agents, shoe
cobbler shops, storage warehouses, shoe shining parlors, newspaper
offices, job printing plants, ready-to-wear clothing agencies,
tailor-made clothing agencies, sewing machine agents, piano and organ
dealers and agents, foreign coffee and tea dealers and agents, and all
other vocations whatsoever, and fix the rate of carriage of persons and
wagonage, drayage and cartage of property; and to levy and collect a
license tax and regulate hawkers, peddlers, pawnbrokers, restaurants,
butchers, wholesale butchers, bathhouses and masseurs, lunch stands,
lunch counters, lunch wagons, soft drink and ice cream stand and vendors,
ice cream parlors, peanut and popcorn stands, and stands of every kind,
hucksters, opera houses, moving picture shows, private parks, public
lectures, public meetings, baseball parks, outdoor advertising, horse and
cattle dealers, stockyards, wagon yards, auto yards, oil stations,
wholesale and retail, inspectors, gaugers, mercantile agents,
manufacturing and other corporations, or institutions, machine shops,
blacksmith shops, foundries, sewer contractors, building contractors,
stone contractors, plumbing contractors, brick contractors, cement
contractors, sidewalk contractors, bridge contractors, and all
subcontractors, street railroad cars, light, power and water companies,
gas companies, laundries, laundry agencies, ice plants and ice plant
agencies, ice dealers, omnibuses, automobiles, automobile trailers,
tractors, carts, drays, milk wagons, laundry wagons, delivery wagons,
transfer and job wagons, ice wagons, and all other vehicles, traveling
and auction stores, plumbers, pressing establishments, installment houses
and agencies, produce and poultry dealers, feather renovators, bakers and
bakeries, bakery delivery wagons, and delivery autos, bottling works, dye
works, cleaning establishments, sand plants, steam fitters, corn doctors,
chiropodists, hackmen, taxicabs, buses, draymen, omnibus drivers,
porters, ferries, and to regulate the same, and the landing thereof,
within the limits of the city, and all others pursuing like occupations;
and to levy and collect a license tax, regulate, restrain, prohibit and
suppress ordinaries, money brokers, money changers, intelligence and
employment offices and agencies, public masquerades, balls, street
exhibitions, dance halls, fortune tellers, pistol galleries, shooting
galleries, palmists, private venereal hospitals, museums, menageries,
equestrian performances, fluoroscopic views, picture shows, telescopic
views, lung testers, muscle developers, magnifying glasses, ten pin
alleys, ball alleys, bowling alleys, billiard tables, pool and other
tables, miniature golf courses, theatrical or other exhibitions, boxing
and sparring exhibitions, shows and amusements, amusement parks, and the
sales of unclaimed goods by express companies or common carriers, auto
wrecking shops, bill posters, junk dealers, porters, carnival and street
fairs, circuses and shows, for parade and exhibition, or both, skating
rinks, and runners and solicitors for steamboats, cars, stages, taxicabs,
hotels, rooming houses, boardinghouses, bathhouses, masseurs, health
schools, and all other vocations and business whatsoever, and all others
pursuing like occupations. (RSMo 1939 § 6986, A.L. 1943 p. 701, A.L. 1953
p. 295)

Prior revisions: 1929 § 6840; 1919 § 8322; 1909 § 9253

CROSS REFERENCE: Imposition of tax or license fee on certain professions
prohibited-- imposition of tax or fee prohibited unless business office
maintained, RSMo 71.620

(1975) Held that this section does not authorize a tax on a dealer in
"trucks, tractors, tractor trailers and accessories". The term automobile
is construed as applying to vehicles intended for the carriage of persons
only, for the purposes of this section. City of Cape Girardeau v. Harris
Truck and Trailer Sales, Inc. (Mo.), 521 S.W.2d 425.

All license tax shall be regulated by ordinance, and no license
shall be issued until the amount prescribed therefor shall be paid to the
city collector, and no license shall in any case be assigned or
transferred. Licenses shall be signed by the mayor and clerk, and
countersigned by the collector, and the clerk shall affix the corporate
seal of the city thereto. (RSMo 1939 § 6937)

Prior revisions: 1929 § 6791; 1919 § 8278; 1909 § 9215

When the council shall have fixed the rate of taxation for any
given year, the city clerk shall make out appropriate and accurate tax
books, and shall therein set out in suitable columns opposite the name of
each person and item of taxable property, as returned by the assessor and
board of equalization, the amount of taxes, whether general or special,
due thereon, and shall charge the collector with the full amount of taxes
levied and to be collected; the clerk shall also charge the city
collector with all licenses and other duties of all kinds to be
collected. (RSMo 1939 § 6930)

Prior revisions: 1929 § 6784; 1919 § 8271; 1909 § 9208

It shall be the duty of the city collector to pay into the
treasury, monthly, all moneys received by him from all sources, which may
be levied by law or ordinance; also, all licenses of every description
authorized by law to be collected, and all moneys belonging to the city
which may come into his hands. He shall give such bond and perform such
duties as may be required of him by ordinance. (RSMo 1939 § 6931)

Prior revisions: 1929 § 6785; 1919 § 8272; 1909 § 9209

The enforcement of all taxes authorized by sections 94.010 to
94.180 shall be made in the same manner and under the same rules and
regulations as are or may be provided by law for the collection and
enforcement of the payment of state and county taxes, including the
seizure and sale of goods and chattels, both before and after said taxes
shall become delinquent; provided, that all suits for the collection of
city taxes shall be brought in the name of the state, at the relation and
to the use of the city collector. (RSMo 1939 § 6926)

Prior revisions: 1929 § 6780; 1919 § 8267; 1909 § 9204

(1965) Held that city license tax ordinance allowing inspection of
merchants' records was valid and that such inspection was authorized by
this section when read with other statutes authorizing inspection for
state and county tax purposes. Kirkwood Drug Company v. City of Kirkwood
(Mo.), 387 S.W.2d 550.

Upon the first day of January of each year all unpaid city taxes
shall become delinquent, and the taxes upon real property are hereby made
a perpetual lien thereon against all persons in favor of the city. (RSMo
1939 § 6926)

Prior revisions: 1929 § 6780; 1919 § 8267; 1909 § 9204

1. The city council shall require the collector, at the first
meeting of the council in April of each year, or as soon thereafter as
may be, to make out, under oath, lists of delinquent taxes remaining due
and uncollected for each year, to be known as "the land and lot
delinquent list" and "the personal delinquent list".

2. At the meeting at which the delinquent lists are returned, or as soon
as may be thereafter, the council shall examine carefully the delinquent
lists, and if it appears that all property and taxes contained in the
lists are properly returned as delinquent, the council shall approve the
lists and cause a record thereof to be entered on the journal, and shall
cause the amount thereof to be credited to the account of the collector.

3. The city council shall return the delinquent lists to the collector,
charging him therewith, and he shall proceed to collect the same in the
manner provided by law for the collection of delinquent lists of real and
personal taxes for state and county purposes. (RSMo 1939 § 6927, A. 1949
H.B. 2042)

Prior revisions: 1929 § 6781; 1919 § 8268; 1909 § 9205

The city collector shall report to the city council, at the
regular meetings in each month, all taxes collected on the real and
personal delinquent lists; and he shall pay the same to the city
treasurer, and receive credit therefor. He shall turn over to his
successor all uncollected delinquent lists, receiving credit therefor,
and his successor shall be charged therewith; provided, that the city
council may declare worthless any and all personal delinquent taxes which
the council may deem uncollectible. (RSMo 1939 § 6928)

Prior revisions: 1929 § 6782; 1919 § 8269; 1909 § 9206

1. In cities of the fourth class, the city assessor, jointly with
the county assessor, shall assess all real and personal property in the
city, and the assessment so made, after being passed upon by the board of
equalization, shall be the basis upon which the board of aldermen shall
make the levy for city purposes.

2. The assessments of city property made by the city and county assessors
shall conform to each other and after the board of equalization has
passed upon and equalized the assessment, the city assessor's books shall
be corrected in red ink in accordance with the changes made by the board
of equalization and so certified by the board and returned to the board
of aldermen.

3. In cities which do not elect an assessor, the county clerk shall
deliver to the mayor, on or before the first day of October of each year,
a certified abstract from his assessment books of all property within the
city subject to taxation by the state and the assessed value thereof as
agreed upon by the board of equalization. The mayor shall immediately
transmit the abstract to the council which shall establish by ordinance
the rate of taxes for the year.

4. A lien is hereby created in favor of the city against any lot or tract
of land for any such tax assessed by any such city against the lot or
tract of land, which lien shall be superior to all other liens or
encumbrances except the lien of the state for state, county, or school
taxes. (RSMo 1939 § 7144, A. 1949 H.B. 2042)

Prior revisions: 1929 § 6994; 1919 § 8445; 1909 § 9347

The board of aldermen shall, from time to time, provide by
ordinance for the levy and collection of all taxes, licenses, wharfage
and other duties not herein enumerated, and for neglect or refusal to pay
the same, shall fix such penalties as are now or may hereafter be
authorized by law or ordinance. (RSMo 1939 § 7151)

Prior revisions: 1929 § 7001; 1919 § 8452; 1909 § 9354

CROSS REFERENCES: Indebtedness, city to provide for collection of annual
tax to pay bonds, RSMo 95.380, 95.410 Taxing authority, to levy taxes for
general revenue purposes, RSMo 88.670

The board of aldermen shall, within a reasonable time after the
assessor's books of each year are returned, ascertain the amount of money
to be raised thereon for general and other purposes, and fix the annual
rate of levy therefor by ordinance. (RSMo 1939 § 7148)

Prior revisions: 1929 § 6998; 1919 § 8449; 1909 § 9351

In case the corporate authorities of the city have attempted to
levy any tax or assessment for improvements, or for the payment of
interest or coupons on bonds issued and outstanding, or other evidences
of debt, which tax or assessment may be informal, illegal or void in
consequence of a failure to comply with the requirements of law, the
board of aldermen shall have power to relevy and reassess any such tax or
assessment in manner provided in sections 94.190 to 94.330. (RSMo 1939 §
7161)

Prior revisions: 1929 § 7011; 1919 § 8462; 1909 § 9364

All license tax shall be regulated by ordinance, and no license
shall be issued until the amount prescribed therefor shall be paid to the
city collector, and no license shall in any case be assigned or
transferred. Licenses shall be signed by the mayor and clerk and
countersigned by the collector, and the clerk shall affix the corporate
seal thereto. (RSMo 1939 § 7162)

Prior revisions: 1929 § 7012; 1919 § 8463; 1909 § 9365

The mayor and board of aldermen shall have no power to release
any person from the payment of any tax, or exempt any person from any
burden imposed by law. (RSMo 1939 § 7163)

Prior revisions: 1929 § 7013; 1919 § 8464; 1909 § 9366

1. All cities of the fourth class in this state may by city
ordinance levy and impose annually for municipal purposes upon all
subjects and objects of taxation within such cities a tax which shall not
exceed the maximum rate of one dollar on the one hundred dollars assessed
valuation.

2. The maximum rate of taxation for general municipal purposes may be
increased for not to exceed four years at any one time when the rate and
purpose of such increase are submitted to a vote and two-thirds of the
voters voting thereon vote in favor of the increase, but the increase so
voted shall be limited to a maximum rate of taxation not to exceed thirty
cents on the one hundred dollars assessed valuation. The board of
aldermen of such cities may submit the question, and the question shall
be submitted by the board of aldermen when petitioned therefor by voters
equaling in number five percent or more of the voters of such cities
voting for mayor at the last election at which a mayor was elected.

3. The question shall be submitted in substantially the following form:

Shall there be a ..... cent increase in tax levy on one hundred dollars
valuation for general municipal purposes for ..... years in the city of
......?

4. If the increase in levy is voted, the increased levy shall be
effective for the number of years designated, and no longer, but such
cities through their boards of aldermen may submit proposals for
continuing the increase of levy at any time for like periods not to
exceed four years each. (RSMo 1939 § 7098, A.L. 1945 p. 1280, A.L. 1971
S.B. 64, A.L. 1978 H.B. 971)

Prior revisions: 1929 § 6948; 1919 § 8309; 1909 § 9301

In addition to the levy aforesaid for general municipal purposes,
all cities of the fourth class are hereby authorized to levy annually not
to exceed the following rates of taxation on all property subject to its
taxing powers for the following special purposes:

(1) For library purposes in the manner and at the rate authorized under
the provisions of sections 182.140 to 182.301, RSMo;

(2) For hospital, public health, and museum purposes, twenty cents on the
one hundred dollars assessed valuation; and

(3) For recreation grounds in the manner and at the rate authorized under
the provisions of sections 90.500 to 90.570, RSMo. (L. 1945 p. 1280 §
7098a)

1. The mayor and board of aldermen shall have power and authority
to regulate and to license and to levy and collect a license tax on
auctioneers, druggists, hawkers, peddlers, banks, brokers, pawnbrokers,
merchants of all kinds, grocers, confectioners, restaurants, butchers,
taverns, hotels, public boardinghouses, billiard and pool tables and
other tables, bowling alleys, lumber dealers, real estate agents, loan
companies, loan agents, public buildings, public halls, opera houses,
concerts, photographers, bill posters, artists, agents, porters, public
lecturers, public meetings, circuses and shows, for parades and
exhibitions, moving picture shows, horse or cattle dealers, patent right
dealers, stockyards, inspectors, gaugers, mercantile agents, gas
companies, insurance companies, insurance agents, express companies, and
express agents, telegraph companies, light, power and water companies,
telephone companies, manufacturing and other corporations or
institutions, automobile agencies, and dealers, public garages,
automobile repair shops or both combined, dealers in automobile
accessories, gasoline filling stations, soft drink stands, ice cream
stands, ice cream and soft drink stands combined, soda fountains, street
railroad cars, omnibuses, drays, transfer and all other vehicles,
traveling and auction stores, plumbers, and all other business, trades
and avocations whatsoever, and fix the rate of carriage of persons,
drayage and cartage of property; and to license, tax, regulate and
suppress ordinaries, money brokers, money changers, intelligence and
employment offices and agencies, public masquerades, balls, street
exhibitions, dance houses, fortune tellers, pistol galleries, corn
doctors, private venereal hospitals, museums, menageries, equestrian
performances, horoscopic views, telescopic views, lung testers, muscle
developers, magnifying glasses, ten pin alleys, ball alleys, billiard
tables, pool tables and other tables, theatrical or other exhibitions,
boxing and sparring exhibitions, shows and amusements, tippling houses,
and sales of unclaimed goods by express companies or common carriers,
auto wrecking shops and junk dealers; to license, tax and regulate
hackmen, draymen, omnibus drivers, porters and all others pursuing like
occupations, with or without vehicles, and to prescribe their
compensation; and to regulate, license and restrain runners for
steamboats, cars, and public houses; and to license ferries, and to
regulate the same and the landing thereof within the limits of the city,
and to license and tax auto liveries, auto drays and jitneys.

2. Notwithstanding any other law to the contrary, no city of the fourth
classification with more than eight hundred but less than nine hundred
inhabitants and located in any county with a charter form of government
and with more than one million inhabitants shall levy or collect a
license fee on hotels or motels in an amount in excess of twenty-seven
dollars per room per year. No hotel or motel in such city shall be
required to pay a license fee in excess of such amount, and any license
fee in such city that exceeds the limitations of this subsection shall be
automatically reduced to comply with this subsection.

3. Notwithstanding any other law to the contrary, no city of the fourth
classification with more than four thousand one hundred but less than
four thousand two hundred inhabitants and located in any county with a
charter form of government and with more than one million inhabitants
shall levy or collect a license fee on hotels or motels in an amount in
excess of thirteen dollars and fifty cents per room per year. No hotel or
motel in such city shall be required to pay a license fee in excess of
such amount, and any license fee in such city that exceeds the
limitations of this subsection shall be automatically reduced to comply
with this subsection.

4. Notwithstanding any other law to the contrary, on or after January 1,
2006, no city of the fourth classification with more than fifty-one
thousand three hundred and eighty but less than fifty-one thousand four
hundred inhabitants and located in any county with a charter form of
government and with more than two hundred eighty thousand but less than
two hundred eighty-five thousand or no city of the fourth classification
with more than fifty-one thousand but fewer than fifty-two thousand
inhabitants and located in any county with a charter form of government
and with more than two hundred eighty thousand but less than two hundred
eighty-five thousand shall levy or collect a license fee on hotels or
motels in an amount in excess of one thousand dollars per year. No hotel
or motel in such city shall be required to pay a license fee in excess of
such amount, and any license fee in such city that exceeds the limitation
of this subsection shall be automatically reduced to comply with this
subsection.

5. Any city under subsection 4 of this section may increase a hotel and
motel license tax by five percent per year but the total tax levied under
this section shall not exceed one-eighth of one percent of such hotels'
or motels' gross revenue.

6. Any city under subsections 1, 2, and 3 of this section may increase a
hotel and motel license tax by five percent per year but the total tax
levied under this section shall not exceed the greater of:

(1) One-eighth of one percent of such hotels' or motels' gross revenue; or

(2) The business license tax rate for such hotel or motel on May 1, 2005.

7. The provisions of subsection 6 of this section shall not apply to any
tax levied by a city when the revenue from such tax is restricted for use
to a project from which bonds are outstanding as of May 1, 2005. (RSMo
1939 § 7196, A.L. 1945 p. 1224, A.L. 1953 p. 91, A.L. 1963 p. 154, A.L.
2004 S.B. 758 merged with S.B. 1155 merged with S.B. 1394, A.L. 2005 H.B.
58 merged with H.B. 186 merged with S.B. 210)

Prior revisions: 1929 § 7046; 1919 § 8497; 1909 § 9399

CROSS REFERENCE: Imposition of tax or fee prohibited on auctioneers, real
estate brokers, real estate agents, unless business office maintained,
RSMo 71.620

(1986) A motor carrier licensed by the Public Service Commission pursuant
to section 390.020, RSMo, is under the Commission's exclusive authority,
and, notwithstanding section 94.270, RSMo, no municipality may regulate
such carrier. Wilson v. City of St. Robert, 714 S.W.2d 738 (Mo.App.1986).

When the board of aldermen shall have fixed the rate of taxation
for any given year, the city clerk shall make out appropriate and
accurate tax books, and shall therein set out in suitable columns,
opposite the name of each person and the item of taxable property, as
returned by the assessor and board of equalization, the amount of taxes,
whether general or special, due thereon, and shall charge the collector
with the full amount of taxes levied and to be collected; the clerk shall
also charge the city collector with all licenses and other duties of all
kinds to be collected. (RSMo 1939 § 7149)

Prior revisions: 1929 § 6999; 1919 § 8450; 1909 § 9352

Upon the first day of January of each year all unpaid city taxes
shall become delinquent, and the taxes upon real property are hereby made
a lien thereon. (RSMo 1939 § 7145)

Prior revisions: 1929 § 6995; 1919 § 8446; 1909 § 9348

The enforcement of all taxes authorized by sections 94.190 to
94.330 shall be made in the same manner as is provided by law for the
collection and enforcement of the payment of state and county taxes,
including the seizure and sale of goods and chattels after the taxes
become delinquent. Where applicable in chapter 140, RSMo, the term
"county" shall be construed "city", the term "county clerk" shall be
construed "city clerk", and the term "county collector" shall be
construed "city collector" or other proper officer collecting taxes in
the city. (RSMo 1939 § 7145, A.L. 1961 p. 220)

Prior revisions: 1929 § 6995; 1919 § 8446; 1909 § 9348

1. The board of aldermen shall require the collector, at the
first meeting of the board in April of each year, or as soon thereafter
as may be, to make out, under oath, lists of delinquent taxes remaining
due and uncollected for each year, to be known as "the land and lot
delinquent list" and "the personal delinquent list".

2. The board of aldermen, at the meeting at which the delinquent lists
are returned or as soon as may be thereafter, shall examine the lists
carefully, and if it appear that all property and taxes contained in the
lists are properly returned as delinquent, the board shall approve the
lists, enter a record thereof in the journal and credit the amount
thereof to the account of the city collector.

3. The board shall return the delinquent lists to the collector, charging
him therewith, and he shall proceed to collect the same in the same
manner as provided by law for state and county taxes. (RSMo 1939 § 7146,
A. 1949 H.B. 2042)

Prior revisions: 1929 § 6996; 1919 § 8447; 1909 § 9349

The city collector shall report to the board of aldermen, at the
regular meetings in each month, all taxes collected on the real and
personal delinquent lists; and he shall pay the same into the city
treasury, and shall receive credit therefor. He shall turn over to his
successor in office all uncollected delinquent lists, receiving credit
therefor, and his successor shall be charged therewith; provided, that
the board of aldermen may declare worthless any and all personal
delinquent taxes which they may deem uncollectible. (RSMo 1939 § 7147)

Prior revisions: 1929 § 6997; 1919 § 8448; 1909 § 9350

CROSS REFERENCE: Collectors, to settle monthly for taxes and licenses in
certain cities, RSMo 95.360

1. All cities and towns in this state organized and operating
under special charters granted by the legislature, known as special
charter cities and towns, may by ordinance levy and impose annually for
municipal purposes upon all subjects and objects of taxation within such
cities and towns a tax which shall not exceed the maximum rate of one
dollar on the one hundred dollars assessed valuation; provided, however,
that the rate of taxation for general municipal purposes herein limited
may be increased for not to exceed four years when the rate and purpose
of such increase are submitted to a vote of the voters within such cities
and towns and two-thirds of the voters voting thereon shall vote
therefor, but such increase so voted shall be limited to a maximum rate
of taxation not to exceed thirty cents on the one hundred dollars
assessed valuation.

2. The council of any such cities and towns may submit the question of
increasing the levy when in the opinion of such council the necessity
therefor arises, and the question shall be submitted by such council when
petitioned therefor by voters equaling in number five percent or more of
the voters of such cities and towns voting for mayor at the last election
at which a mayor was elected.

3. The question shall be submitted in substantially the following form:

Shall there be a ..... cent increase in tax levy on one hundred dollars
valuation for general municipal purposes for ...... years in the city of
......?

4. If such increase in levy shall be voted, then such increased levy
shall be effective for the number of years designated, and no longer, but
such cities and towns through their councils may submit any such proposal
for continuing such increase of levy at any time for like periods not to
exceed four years each. (RSMo 1939 § 7506, A.L. 1945 p. 1276, A.L. 1978
H.B. 971)

Prior revisions: 1929 § 7353; 1919 § 8767; 1909 § 9625

In addition to the levy aforesaid for general municipal purposes,
all cities and towns under special charter are hereby authorized to levy
annually not to exceed the following rates of taxation on all property
subject to its taxing powers for the following special purposes:

(1) For library purposes in the manner and at the rate authorized under
the provisions of sections 182.140 to 182.301, RSMo;

(2) For hospital, public health, and museum purposes, twenty cents on the
one hundred dollars assessed valuation; and

(3) For recreation grounds in the manner and at the rate authorized under
the provisions of sections 90.500 to 90.570, RSMo. (RSMo 1939 § 7507,
A.L. 1945 p. 1276)

Prior revisions: 1929 § 7354; 1919 § 8768

The council of any incorporated town or city in this state having
a special charter and which contains not more than thirty thousand
inhabitants may by ordinance levy and collect a license tax on wholesale
houses, auctioneers, architects, druggists, grocers, banks, brokers,
wholesale merchants, merchants of all kinds, confectioners, delivery
trucks, ice trucks, transfer trucks, laundry wagons, milk wagons,
merchant delivery companies, cigar and tobacco stands, hay scales, wood
dealers, coal dealers, coal distributors, coal truckers, lumber dealers,
real estate agents, loan companies, abstracters, abstract agencies, loan
agents, collection agencies, undertakers, public buildings, office
buildings, public halls, public grounds, concerts, photographers in
office or upon streets, canvassers, artists, drummers, patent right
dealers, insurance companies, insurance agents, taverns, hotels, rooming
houses, boarding houses, sanitariums, hospitals, health schools,
telephone companies, street contractors, paperhanger contractors,
painting contractors, plastering contractors, and all subcontractors,
flour mills, express company agencies, opticians, wagons, buggies,
carriages, tinners, barbers, barbershops, hairdressers, hair dressing
shops, whether conducted in connection with other business or separate,
beauty parlors, tailors, florists, nursery stock agents, bookbinders,
monument dealers, and agencies, manufacturing agents, shoe cobbler shops,
storage warehouses, shoe shining parlors, job printing plants, outdoor
advertising, ready-to-wear clothing agencies, tailor-made clothing
agencies, sewing machine agencies, piano and organ dealers and agents,
foreign coffee and tea dealers, and agents or all other vocations
whatsoever, and fix the rate of carriage of persons and wagonage, drayage
and cartage of property; and may levy and collect a license tax and
regulate hawkers, peddlers, pawnbrokers, restaurants, butchers, wholesale
butchers, bathhouses and masseurs, lunch stands, lunch counters, lunch
wagons, soft drink and ice cream stands and vendors, ice cream parlors,
peanut and popcorn stands, and stands of every kind, hucksters, opera
houses, moving picture shows, private parks, public lectures, public
meetings, baseball parks, horse and cattle dealers, stockyards, wagon
yards, auto yards, oil stations, wholesale and retail inspectors,
gaugers, mercantile agents, manufacturing and other corporations, or
institutions, machine shops, blacksmith shops, radio repair shops,
foundries, sewer contractors, building contractors, stone contractors,
sidewalk contractors, bridge contractors, plumbing contractors, brick
contractors, cement contractors, and all subcontractors, street railroad
cars, gas companies, light companies, power companies, and water
companies, laundries, laundry agencies, rug and carpet cleaners, linen
supply rental service, conditioning and renting for use, bed linen, table
linen, towels, rugs, uniform aprons, coats, caps, coveralls, chair
covers, automobile seat covers or any other items, ice plants and ice
plant agencies, ice dealers, omnibuses, automobiles, automobile trailers,
tractors, carts, drays, milk wagons, laundry wagons, delivery wagons,
transfer and job wagons, ice wagons, and all other vehicles, traveling
and auction stores, plumbers, pressing establishments, installment houses
and agencies, produce and poultry dealers, feather renovators, baker and
bakeries, bakery delivery wagons, and delivery autos, bottling works, dye
works, cleaning establishments, sand plants, steamfitters, corn doctors,
chiropodists, hackmen, taxicabs, buses, draymen, omnibus drivers,
porters, dairies, and regulate the same, and all other pursuing like
occupations; and may levy and collect a license tax, regulate, restrain,
prohibit and suppress ordinaries, money brokers, money changers,
intelligence and employment offices, and agencies, public masquerades,
balls, street exhibitions, dance halls, fortune tellers, pistol
galleries, shooting galleries, palmists, private venereal hospitals,
museums, menageries, equestrian performances, fluoroscopic views, picture
shows, telescopic views, lung testers, muscle developers, magnifying
glasses, ten pin alleys, ball alleys, bowling alleys, billiard tables,
pool and other tables, miniature golf courses, theatrical or other
exhibitions, boxing and sparring exhibitions, shows and amusements,
amusement parks, and the sale of unclaimed goods by express companies or
common carriers, auto wrecking shops, bill posters, junk dealers,
porters, carnival and street fairs, circuses and shows for parade and
exhibition, or both, skating rinks and runners, and solicitors for
steamboats, cars, stages, taxicabs, hotels, rooming houses, boarding
houses, bathhouses, masseurs, hospitals, sanitariums, health schools, and
all other pursuing like occupations. (RSMo 1939 § 7451, A.L. 1943 p. 706,
A.L. 1953 p. 292, A.L. 1957 p. 240, A.L. 1971 H.B. 128)

Prior revisions: 1929 § 7298; 1919 § 8713; 1909 § 9591

CROSS REFERENCE: Imposition of tax or license fee on certain professions
prohibited-- imposition of tax or fee prohibited unless business office
maintained, RSMo 71.620

1. Taxes now or hereafter levied on personal property by the
proper authorities of any city in this state, organized or existing under
a special charter, shall constitute a debt in favor of such city, for
which a personal judgment may be recovered before an associate circuit
judge or recovered in the circuit courts of this state against the person
on whose personal property such taxes shall be levied.

2. Actions for the recovery of such taxes shall be prosecuted in the name
of the city entitled to recover the same at the relation and to the use
of the collector of revenue of such city and against the person on whose
property said taxes are levied, and all personal taxes in the payment of
which any person may be delinquent, whether for one or more years, may be
recovered in one action, and may be set forth and stated in a single
count in a petition or in separate counts.

3. The taxes sued for shall be set forth in a back tax bill filed with
the petition, which back tax bill shall state the total valuation for
each year of the personal property on which the taxes sued for have been
levied, and shall also state, separately, the amount due for each year to
each fund for which taxes are levied. Such back tax bill, authenticated
by the certificate of such collector, shall be prima facie evidence in
the case wherein it is filed that the amount stated in said back tax bill
to be due is correct and is due and unpaid.

4. And the circuit courts and associate circuit judges shall have
jurisdiction of all such suits without regard to the amount sued for.
Suits hereunder commenced in the circuit courts or before an associate
circuit judge shall be governed by the general laws of this state as to
practice, and on all judgments rendered a general execution shall be
issued, and no property shall be exempt from seizure and sale under such
execution.

5. It shall be the duty of the city attorney of any such city to
prosecute all actions brought hereunder; provided, however, that the
mayor of any such city, by and with the consent of the council thereof,
may, in lieu of said city attorney, employ, for a period of not to exceed
one year at a time, a competent attorney, whose duty it shall be to
institute and prosecute all such actions. Such attorney, whether city
attorney or special attorney, shall receive as fees in such case the sum
of one dollar and fifty cents and, in addition thereto, the sum of ten
percent of the taxes actually collected, all of which fees shall be taxed
as cost in the case, and shall be collected as other costs; but in no
case shall the city or the collector be liable for any cost, nor shall
any costs be taxed against them or either of them.

6. Suits hereunder shall not be instituted until the taxes sued for have
been delinquent thirty days, and all suits shall be instituted within
five years after delinquency. (RSMo 1939 § 7443)

Prior revisions: 1929 § 7290; 1919 § 8705; 1909 § 9583

The remedy for the collection of personal taxes hereby provided
shall be cumulative and shall not in any manner impair other methods or
provisions now existing or which may be hereafter provided for the
collection of the same. (RSMo 1939 § 7444)

Prior revisions: 1929 § 7291; 1919 § 8706; 1909 § 9584

1. Cities under special charters having a population not
exceeding six thousand are invested with and given all the powers, rights
and remedies in the matter of the collection of delinquent taxes by suit
and the establishment and enforcement of liens on real estate in
connection therewith as are provided by statutes for the collection of
delinquent state and county taxes by suit and the establishment and
enforcement of liens on real estate in connection therewith; and to that
end the provisions of sections 141.010 to 141.200, RSMo, insofar as they
are applicable, are declared to be in force and to govern the proceedings
in suits for delinquent taxes due such cities and in the establishment
and enforcement of liens on real estate in connection therewith.

2. Suits for the collection of delinquent taxes due any such city may be
brought in the name of the city at the relation and to the use of the
collector of the city as plaintiff, against the person named in the tax
bill sued on or any other person or corporation owning or claiming to own
any interest in the real estate involved in the suit and against which it
is sought to establish and enforce a lien for the amount of the
delinquent taxes, interest penalties and costs, as defendants. The
powers, rights and remedies given to the cities under this section are
additional and cumulative powers, rights and remedies, and are not to be
construed as interfering with, altering or in any manner affecting or
diminishing any existing powers, rights and remedies which such cities
possess under statutes, or ordinances of the cities. (RSMo 1939 § 7477,
A.L. 1957 p. 240)

Prior revision: 1929 § 7324

1. All cities in this state which now have or may hereafter
contain a population of not less than ten thousand and less than three
hundred thousand inhabitants according to the last preceding federal
decennial census, framing and adopting a charter for its own government
under the provisions of section 19, article VI of the constitution of
this state, known as "constitutional charter cities", may by city
ordinance levy and impose annually for municipal purposes upon all
subjects and objects of taxation within their corporate limits a tax
which shall not exceed the maximum rate of one dollar on the one hundred
dollars assessed valuation, and may by city ordinance levy and impose
annually an additional tax at a rate in excess of said one dollar on the
one hundred dollars assessed valuation, but not to exceed forty cents on
the one hundred dollars assessed valuation for any one or more of the
following purposes, to wit: Library, hospital, public health, and museum
purposes, except that the rate of tax levy of one dollar on the one
hundred dollars assessed valuation for general municipal purposes may, in
addition to the aforesaid rate and purposes of increase which may be
voted by city ordinance, be further increased for general municipal
purposes for a period not to exceed four years at any one time when such
rate and purpose of increase are submitted to a vote of the voters within
such cities and two-thirds of the voters voting thereon shall vote
therefor, but such increase so voted shall be limited to a maximum rate
of taxation not to exceed thirty cents on the one hundred dollars
assessed valuation.

2. The legislative body of any such cities may submit the question of
increasing the levy when in the opinion of such legislative body the
necessity therefor arises and the question shall be submitted by such
legislative body when petitioned therefor by voters equaling in number
five percent of the voters of such cities voting for a mayor at the last
election at which a mayor was elected.

3. The question shall be submitted in substantially the following form:

Shall there be a .... cent increase in tax levy on one hundred dollars
valuation for general municipal purposes for.... years in the city of
...........?

4. If such increase of levy shall be voted, then such increased levy
shall be effective for the number of years designated, and no longer, but
such cities through their legislative bodies may submit any such proposal
for continuing such increase of levy at any time for like periods not to
exceed four years each.

5. Any city that has a levy for recreation grounds in excess of two mills
on August 28, 1994, may continue the levy at that rate without any
further action. Any levy for recreation purposes which is two mills or
less on August 28, 1994, shall be for purposes of computing the amount
permitted by law considered to be under section 90.010, RSMo. Any
increase in the levy for recreation grounds after August 28, 1994, shall
be in accordance with procedures set forth in section 90.010, RSMo. (L.
1945 p. 1804 § 1, A.L. 1978 H.B. 971, A.L. 1994 H.B. 1200 & 1192)

Each and every city within this state that now has or may
hereafter have a population of over four thousand and less than thirty
thousand inhabitants (that is now or may hereafter be incorporated and
operating under the general statutes or special charter) shall have and
is hereby given power and authority, by ordinance, to levy and collect a
license tax upon each and every vehicle (whether used for hire or for
private use or pleasure), propelled by horse power or by other domestic
animals or propelled by steam or electricity, gasoline, denatured alcohol
or other like motive powers, that are owned and operated within the
corporate limits of such city, and the moneys derived from such license
tax shall be placed in a special fund of such city and shall be expended
in the maintenance, cleaning and repairs of the streets or other highways
within such city, and for no other use or purpose whatever, and to
provide for fines and penalties for the violation of such ordinance; and
said license tax may be graduated according to the use and character of
the vehicle; provided, however, that all vehicles of the same class shall
be taxed alike. (RSMo 1939 § 7555)

Prior revisions: 1929 § 7401; 1919 § 8809; 1909 § 9665

1. Any city with a population of more than one hundred thousand
inhabitants located in a county of the first classification which does
not adjoin any other county of the first classification may, if the
county in which such city is located does not levy the tax prescribed in
section 67.729, RSMo, in the same manner and by the same procedure and
subject to the same penalties as set out in section 94.577, except as
otherwise provided in this section, impose a sales tax of not more than
one-tenth of one percent for the purpose of funding storm water control
and public works projects other than stadiums or other sports facilities.
This sales tax shall be in addition to any other sales tax authorized by
law.

2. Notwithstanding the provisions of section 94.577, as to the
disposition of any other sales tax imposed under the provisions of
section 94.577, all sales taxes collected by the director of revenue from
the tax authorized by this section on behalf of any city, less one
percent for cost of collection, which shall be deposited in the state's
general revenue fund after payment of premiums for surety bonds as
provided in section 32.087, RSMo, shall be deposited with the state
treasurer in a special trust fund, which is hereby created, to be known
as the "City Storm Water and Public Works Sales Tax Trust Fund". The
moneys in the city storm water and public works sales tax trust fund
shall not be deemed to be state funds and shall not be commingled with
any funds of the state. The director of revenue shall keep accurate
records of the amount of money in the trust fund which was collected in
each city imposing a sales tax under this section and the records shall
be open to the inspection of officers of the city and the public. Not
later than the tenth day of each month the director of revenue shall
distribute all moneys deposited in the city storm water and public works
sales tax trust fund during the preceding month to the city which levied
the tax.

3. The director of revenue may authorize the state treasurer to make
refunds from the amounts in the city storm water and public works sales
tax trust fund and credited to any city for erroneous payments and
overpayments made, and may redeem dishonored checks and drafts deposited
to the credit of such cities. If any city abolishes the tax, the city
shall notify the director of revenue of the action at least ninety days
prior to the effective date of the repeal and the director of revenue may
order retention in the city storm water and public works sales tax trust
fund, for a period of one year, of two percent of the amount collected
after receipt of such notice to cover possible refunds or overpayment of
the tax and to redeem dishonored checks and drafts deposited to the
credit of such accounts. After one year has elapsed after the effective
date of abolition of the tax in such city, the director of revenue shall
authorize the state treasurer to remit the balance in the account to the
city and close the account of that city. The director of revenue shall
notify each city of each instance of any amount refunded or any check
redeemed from receipts due the city. (L. 1993 S.B. 219 § 1)

Sections 94.500 to 94.550 are known and may be cited as the "City
Sales Tax Act", and the following words shall have the following meanings
unless a different meaning clearly appears from the context:

(1) "City" shall mean any incorporated city, town or village in the state
of Missouri;

(2) "Director of revenue" shall mean the director of revenue of the state
of Missouri;

(3) "Person" means an individual, corporation, partnership or other
entity. (L. 1969 p. 166 § 1, A.L. 1977 H.B. 165, A.L. 1991 H.B. 29)

1. Any city may, by a majority vote of its council or governing
body, impose a city sales tax for the benefit of such city in accordance
with the provisions of sections 94.500 to 94.550; provided, however, that
no ordinance enacted pursuant to the authority granted by the provisions
of sections 94.500 to 94.550 shall be effective unless the legislative
body of the city submits to the voters of the city, at a public election,
a proposal to authorize the legislative body of the city to impose a tax
under the provisions of sections 94.500 to 94.550.

The ballot of submission shall be in substantially the following form:

Shall the city of ..................... (insert name of city) impose a
city sales tax of ........................ (insert rate of percent)
percent?

[ ] YES [ ] NO If a majority of the votes cast on the proposal by the
qualified voters voting thereon are in favor of the proposal, then the
ordinance and any amendments thereto shall be in effect. If a majority of
the votes cast by the qualified voters voting are opposed to the
proposal, then the legislative body of the city shall have no power to
impose the tax herein authorized unless and until the legislative body of
the city shall again have submitted another proposal to authorize the
legislative body of the city to impose the tax under the provisions of
sections 94.500 to 94.550, and such proposal is approved by a majority of
the qualified voters voting thereon.

2. The sales tax may be imposed at a rate of one-half of one percent,
seven-eighths of one percent or one percent on the receipts from the sale
at retail of all tangible personal property or taxable services at retail
within any city adopting such tax, if such property and services are
subject to taxation by the state of Missouri under the provisions of
sections 144.010 to 144.525, RSMo; except that, each city not within a
county may impose such tax at a rate not to exceed one and three-eighths
percent.

3. If any city in which a city tax has been imposed in the manner
provided for in sections 94.500 to 94.550 shall thereafter change or
alter its boundaries, the city clerk of the city shall forward to the
director of revenue by United States registered mail or certified mail a
certified copy of the ordinance adding or detaching territory from the
city. The ordinance shall reflect the effective date thereof, and shall
be accompanied by a map of the city clearly showing the territory added
thereto or detached therefrom. Upon receipt of the ordinance and map, the
tax imposed by the act shall be effective in the added territory or
abolished in the detached territory on the effective date of the change
of the city boundary. (L. 1969 p. 166 § 2, A.L. 1977 S.B. 344, A.L. 1978
S.B. 490, A.L. 1985 H.B. 842, A.L. 1991 H.B. 29)

Except as modified in sections 94.500 to 94.550, all provisions
of sections 32.085 and 32.087, RSMo, shall apply to the tax imposed under
sections 94.500 to 94.550. (L. 1969 p. 166 § 5, A.L. 1976 H.B. 1384, A.L.
1979 H.B. 726, H.B. 296, A.L. 1991 H.B. 29)

1. All city sales taxes collected by the director of revenue
under sections 94.500 to 94.550 on behalf of any city, less one percent
for cost of collection which shall be deposited in the state's general
revenue fund after payment of premiums for surety bonds as provided in
section 32.087, RSMo, shall be deposited with the state treasurer in a
special trust fund, which is hereby created, to be known as the "City
Sales Tax Trust Fund". The moneys in the city sales tax trust fund shall
not be deemed to be state funds and shall not be commingled with any
funds of the state. The director of revenue shall keep accurate records
of the amount of money in the trust fund which was collected in each city
imposing a city sales tax, and the records shall be open to the
inspection of officers of the city and the public. Not later than the
tenth day of each month the director of revenue shall distribute all
moneys deposited in the trust fund during the preceding month, to the
city treasurer, or such other officer as may be designated by the city
ordinance, of each city imposing the tax authorized by sections 94.500 to
94.550, the sum due the city as certified by the director of revenue.

2. The director of revenue may authorize the state treasurer to make
refunds from the amounts in the trust fund and credited to any city for
erroneous payments and overpayments made, and may redeem dishonored
checks and drafts deposited to the credit of such cities. If any city
abolishes the tax, the city shall notify the director of revenue of the
action at least ninety days prior to the effective date of the repeal and
the director of revenue may order retention in the trust fund, for a
period of one year, of two percent of the amount collected after receipt
of such notice to cover possible refunds or overpayment of the tax and to
redeem dishonored checks and drafts deposited to the credit of such
accounts. After one year has elapsed after the effective date of
abolition of the tax in such city, the director of revenue shall
authorize the state treasurer to remit the balance in the account to the
city and close the account of that city. The director of revenue shall
notify each city of each instance of any amount refunded or any check
redeemed from receipts. (L. 1969 p. 166 § 6, A.L. 1980 S.B. 693, A.L.
1991 H.B. 29)

The following words, as used in sections 94.575 to 94.577, shall
mean:

(1) "Capital asset" or "fixed asset", assets of a long-term character
that are intended to continue to be held or used, including but not
limited to land, buildings, machinery, furniture, and other equipment,
including computer hardware and software;

(2) "Capital improvements", any capital or fixed asset having an
estimated economic useful life of at least two years. (L. 2001 S.B. 352)

1. The governing body of any municipality except those located in
whole or in part within any first class county having a charter form of
government and not containing any part of a city with a population of
four hundred thousand or more and adjacent to a city not within a county
for that part of the municipality located within such first class county
is hereby authorized to impose, by ordinance or order, a one-eighth,
one-fourth, three-eighths, or one-half of one percent sales tax on all
retail sales made in such municipality which are subject to taxation
under the provisions of sections 144.010 to 144.525, RSMo, for the
purpose of funding capital improvements, including the operation and
maintenance of capital improvements, which may be funded by issuing bonds
which will be retired by the revenues received from the sales tax
authorized by this section or the retirement of debt under previously
authorized bonded indebtedness. A municipality located in a charter
county may impose a sales tax on all retail sales for capital
improvements as provided in section 94.890. The tax authorized by this
section shall be in addition to any and all other sales taxes allowed by
law; but no ordinance imposing a sales tax under the provisions of this
section shall be effective unless the governing body of the municipality
submits to the voters of the municipality, at a municipal or state
general, primary or special election, a proposal to authorize the
governing body of the municipality to impose such tax and, if such tax is
to be used to retire bonds authorized under this section, to authorize
such bonds and their retirement by such tax, or to authorize the
retirement of debt under previously authorized bonded indebtedness.

2. The ballot of submission shall contain, but need not be limited to:

(1) If the proposal submitted involves only authorization to impose the
tax authorized by this section, the following language:

Shall the municipality of .......... (municipality's name) impose a sales
tax of .......... (insert amount) for the purpose of funding capital
improvements which may include the retirement of debt under previously
authorized bonded indebtedness?

[ ] YES [ ] NO

If you are in favor of the question, place an "X" in the box opposite
"Yes". If you are opposed to the question, place an "X" in the box
opposite "No"; or

(2) If the proposal submitted involves authorization to issue bonds and
repay such bonds with revenues from the tax authorized by this section,
the following language:

Shall the municipality of ......... (municipality's name) issue bonds in
the amount .......... of .......... (insert amount) to fund capital
improvements and impose a sales tax of .......... (insert amount) to
repay bonds?

[ ] YES [ ] NO

If you are in favor of the question, place an "X" in the box opposite
"Yes". If you are opposed to the question, place an "X" in box opposite
"No". If a majority of the votes cast on the proposal by the qualified
voters voting thereon are in favor of the proposal, including when the
proposal authorizes the reduction of debt under previously authorized
bonded indebtedness under subdivision (1) of this subsection, then the
ordinance or order and any amendments thereto shall be in effect, except
that any proposal submitted under subdivision (2) of this subsection to
issue bonds and impose a sales tax to retire such bonds must be approved
by the constitutionally required percentage of the voters voting thereon
to become effective. If a majority of the votes cast by the qualified
voters voting are opposed to the proposal, then the governing body of the
municipality shall have no power to issue any bonds or impose the sales
tax authorized in this section unless and until the governing body of the
municipality shall again have submitted another proposal to authorize the
governing body of the municipality to issue any bonds or impose the sales
tax authorized by this section, and such proposal is approved by the
requisite majority of the qualified voters voting thereon; however, in no
event shall a proposal pursuant to this section be submitted to the
voters sooner than twelve months from the date of the last proposal
pursuant to this section, except that any municipality with a population
of greater than four hundred thousand and located within more than one
county may submit a proposal pursuant to this section to the voters
sooner than twelve months from the date of the last proposal submitted
pursuant to this section if submitted to the voters on or before November
6, 2001.

3. All revenue received by a municipality from the tax authorized under
the provisions of this section shall be deposited in a special trust fund
and shall be used solely for capital improvements, including the
operation and maintenance of capital improvements, for so long as the tax
shall remain in effect. Once the tax authorized by this section is
abolished or is terminated by any means, all funds remaining in the
special trust fund required by this subsection shall be used solely for
the maintenance of the capital improvements made with revenues raised by
the tax authorized by this section. Any funds in the special trust fund
required by this subsection which are not needed for current expenditures
may be invested by the governing body in accordance with applicable laws
relating to the investment of other municipal funds. The provisions of
this subsection shall apply only to taxes authorized by this section
which have not been imposed to retire bonds issued pursuant to this
section.

4. All revenue received by a municipality which issues bonds under this
section and imposes the tax authorized by this section to retire such
bonds shall be deposited in a special trust fund and shall be used solely
to retire such bonds, except to the extent that such funds are required
for the operation and maintenance of capital improvements. Once all of
such bonds have been retired, all funds remaining in the special trust
fund required by this subsection shall be used solely for the maintenance
of the capital improvements made with the revenue received as a result of
the issuance of such bonds. Any funds in the special trust fund required
by this subsection which are not needed to meet current obligations under
the bonds issued under this section may be invested by the governing body
in accordance with applicable laws relating to the investment of other
municipal funds. The provisions of this subsection shall apply only to
taxes authorized by this section which have been imposed to retire bonds
issued under this section.

5. After the effective date of any tax imposed under the provisions of
this section, the director of revenue shall perform all functions
incident to the administration, collection, enforcement, and operation of
the tax in the same manner as provided in sections 94.500 to 94.570*, and
the director of revenue shall collect in addition to the sales tax for
the state of Missouri the additional tax authorized under the authority
of this section. The tax imposed pursuant to this section and the tax
imposed under the sales tax law of the state of Missouri shall be
collected together and reported upon such forms and under such
administrative rules and regulations as may be prescribed by the director
of revenue. Except as modified in this section, all provisions of
sections 32.085 and 32.087, RSMo, shall apply to the tax imposed under
this section.

6. No tax imposed pursuant to this section for the purpose of retiring
bonds issued under this section may be terminated until all of such bonds
have been retired.

7. In any city not within a county, no tax shall be imposed pursuant to
this section for the purpose of funding in whole or in part the
construction, operation or maintenance of a sports stadium, field house,
indoor or outdoor recreational facility, center, playing field, parking
facility or anything incidental or necessary to a complex suitable for
any type of professional sport or recreation, either upon, above or below
the ground.

8. The director of revenue may authorize the state treasurer to make
refunds from the amounts in the trust fund and credited to any
municipality for erroneous payments and overpayments made, and may redeem
dishonored checks and drafts deposited to the credit of such
municipalities. If any municipality abolishes the tax, the municipality
shall notify the director of revenue of the action at least ninety days
prior to the effective date of the repeal and the director of revenue may
order retention in the trust fund, for a period of one year, of two
percent of the amount collected after receipt of such notice to cover
possible refunds or overpayment of the tax and to redeem dishonored
checks and drafts deposited to the credit of such accounts. After one
year has elapsed after the effective date of abolition of the tax in such
municipality, the director of revenue shall remit the balance in the
account to the municipality and close the account of that municipality.
The director of revenue shall notify each municipality of each instance
of any amount refunded or any check redeemed from receipts due the
municipality. (L. 1987 H.B. 210 § 1, A.L. 1988 S.B. 645, A.L. 1989 H.B.
473, A.L. 1991 H.B. 29, A.L. 1995 H.B. 607, A.L. 2001 H.B. 80)

*Section 94.570 was repealed by H.B. 29 § A, 1991.

Effective 7-2-01

1. In addition to the sales tax authorized in section 94.577, the
governing body of any home rule city with more than one hundred fifty-one
thousand five hundred but less than one hundred fifty-one thousand six
hundred inhabitants is hereby authorized to impose, by order or
ordinance, a sales tax on all retail sales made within the city which are
subject to sales tax under chapter 144, RSMo. The tax authorized in this
section may be imposed at a rate of one-eighth, one-fourth, three-
eighths, or one-half of one percent, but shall not exceed one-half of one
percent, shall not be imposed for longer than three years, and shall be
imposed solely for the purpose of funding the construction, operation,
and maintenance of capital improvements in the city's center city. The
governing body may issue bonds for the funding of such capital
improvements, which will be retired by the revenues received from the
sales tax authorized by this section. The order or ordinance shall not
become effective unless the governing body of the city submits to the
voters residing within the city at a state or municipal general, primary,
or special election a proposal to authorize the governing body of the
city to impose a tax under this section. The tax authorized in this
section shall be in addition to all other sales taxes imposed by law, and
shall be stated separately from all other charges and taxes.

2. The ballot submission for the tax authorized in this section shall be
in substantially the following form:

Shall .................................... (insert the name of the city)
impose a sales tax at a rate of .............(insert rate of percent)
percent for a capital improvements purposes in the city's center city for
a period of ............. (insert number of years, not to exceed three)
years?

[ ] YES [ ] NO

If a majority of the votes cast on the question by the qualified voters
voting thereon are in favor of the question, then the tax shall become
effective on the first day of the second calendar quarter after the
director of revenue receives notice of the adoption of the sales tax. If
a majority of the votes cast on the question by the qualified voters
voting thereon are opposed to the question, then the tax shall not become
effective unless and until the question is resubmitted under this section
to the qualified voters and such question is approved by a majority of
the qualified voters voting on the question. In no case shall a tax be
resubmitted to the qualified voters of the city sooner than twelve months
from the date of the proposal under this section.

3. Any sales tax imposed under this section shall be administered,
collected, enforced, and operated as required in section 32.087, RSMo.
All revenue generated by the tax shall be deposited in a special trust
fund and shall be used solely for the designated purposes. If the tax is
repealed, all funds remaining in the special trust fund shall continue to
be used solely for the designated purposes. Any funds in the special
trust fund which are not needed for current expenditures shall be
invested in the same manner as other funds are invested. Any interest and
moneys earned on such investments shall be credited to the fund.

4. The director of revenue may authorize the state treasurer to make
refunds from the amounts in the trust fund and credited to any city for
erroneous payments and overpayments made, and may redeem dishonored
checks and drafts deposited to the credit of such cities. If any city
abolishes the tax, the city shall notify the director of revenue of the
action at least ninety days before the effective date of the repeal, and
the director of revenue may order retention in the trust fund, for a
period of one year, of two percent of the amount collected after receipt
of such notice to cover possible refunds or overpayment of the tax and to
redeem dishonored checks and drafts deposited to the credit of such
accounts. After one year has elapsed after the effective date of
abolition of the tax in such city, the director of revenue shall remit
the balance in the account to the city and close the account of that
city. The director of revenue shall notify each city of each instance of
any amount refunded.

5. The governing body of any city that has adopted the sales tax
authorized in this section may submit the question of repeal of the tax
to the voters on any date available for elections for the city. The
ballot of submission shall be in substantially the following form:

Shall ................................... (insert the name of the city)
repeal the sales tax imposed at a rate of .......... (insert rate of
percent) percent for capital improvements purposes in the city's center
city?

[ ] YES [ ] NO

If a majority of the votes cast on the proposal are in favor of repeal,
that repeal shall become effective on December thirty-first of the
calendar year in which such repeal was approved. If a majority of the
votes cast on the question by the qualified voters voting thereon are
opposed to the repeal, then the sales tax authorized in this section
shall remain effective until the question is resubmitted under this
section to the qualified voters, and the repeal is approved by a majority
of the qualified voters voting on the question.

6. Whenever the governing body of any city that has adopted the sales tax
authorized in this section receives a petition, signed by ten percent of
the registered voters of the city voting in the last gubernatorial
election, calling for an election to repeal the sales tax imposed under
this section, the governing body shall submit to the voters of the city a
proposal to repeal the tax. If a majority of the votes cast on the
question by the qualified voters voting thereon are in favor of the
repeal, that repeal shall become effective on December thirty-first of
the calendar year in which such repeal was approved. If a majority of the
votes cast on the question by the qualified voters voting thereon are
opposed to the repeal, then the tax shall remain effective until the
question is resubmitted under this section to the qualified voters and
the repeal is approved by a majority of the qualified voters voting on
the question. (L. 2004 S.B. 1155)

1. The governing body of any constitutional charter city with a
population of over four hundred thousand and located in four or more
counties is hereby authorized to impose, by ordinance, a sales tax on all
retail sales which are subject to taxation under the provisions of
sections 144.010 to 144.525, RSMo, for the purpose of providing funds for
flood relief projects in that city. The tax authorized by this section
shall be authorized only to the extent a city may seek authority from its
voters under section 94.577 to impose a capital improvements sales tax.
The sum of sales taxes imposed by a city under the authority of section
94.577 and this section shall not exceed one-half of one percent. The
ordinance shall become effective after the governing body of the city
submits to the voters of that city a proposal to authorize the tax.
Notwithstanding the provisions of chapter 115, RSMo, to the contrary, all
required notice shall be provided to all entities specified in sections
115.125 and 115.127, RSMo, within one business day of adoption of the
ordinance calling an election as a result of a flooding emergency, and
the provisions of section 115.123, RSMo, shall not apply. However,
election authorities shall provide notice one time as soon as feasible
after receiving notice from the city calling the election consistent with
the publication requirements of chapter 115, RSMo.

2. The ballot of submission shall contain, but need not be limited to,
the following language:

Shall the city of .................(name of city) impose a sales tax of
................(insert amount) for ................. (insert term) for
the purpose of funding flood relief projects?

[ ] YES [ ] NO If you are in favor of the question, place an "X" in the
box opposite "YES". If you are opposed to the question, place an "X" in
the box opposite "NO". If a majority of the votes cast on the proposal by
the qualified voters voting thereon are in favor of the proposal, then
the ordinance shall be in effect, beginning the first day of the second
calendar quarter following its adoption. If a majority of the votes cast
by the qualified voters voting are opposed to the proposal, then the
governing body of the city shall have no power to impose the sales tax
authorized in this section unless and until the governing body of the
city shall again have submitted another such proposal and the proposal is
approved by the requisite majority of the qualified voters voting
thereon. Any subsequent election shall not be excused from the
requirements of chapter 115, RSMo.

3. After the effective date of any tax imposed under the provisions of
this section, the director of revenue shall perform all functions
incident to the administration, collection, enforcement, and operation of
the tax in the same manner as provided in sections 94.500 to 94.550, and
the director of revenue shall collect in addition to the sales tax for
the state of Missouri the additional tax authorized under the authority
of this section. The tax imposed pursuant to this section and the tax
imposed under the sales tax law of the state of Missouri shall be
collected together and reported upon such forms and under such
administrative rules and regulations as may be prescribed by the director
of revenue. If a majority of the votes cast on the proposal by the
qualified voters voting thereon are in favor of the proposal, then the
tax shall go into effect on the first day of the next calendar quarter
beginning after its adoption and notice to the director of revenue, but
no sooner than thirty days after such adoption and notice. Except as
modified in this section, all provisions of sections 32.085 and 32.087,
RSMo, shall apply to the tax imposed under this section.

4. The sales tax may be approved at a rate of one-eighth of one percent,
one-fourth of one percent, three-eighths of one percent or one-half of
one percent, but in no event shall the sum of the tax imposed by this
section and section 94.577, in one or more elections, exceed one- half of
one percent of the receipts from the sale at retail of all tangible
personal property and taxable services at retail within any city adopting
such tax, if such property and services are subject to taxation by the
state of Missouri under the provisions of sections 144.010 to 144.525,
RSMo. Whether approved at one or more elections, the flood relief sales
tax rate may not exceed the available taxing authority of the city.

5. All revenue generated from the tax authorized under the provisions of
this section shall be deposited into the "Flood Relief Projects Fund",
which is hereby created in the state treasury. The fund moneys shall be
distributed to the city from which the revenue was generated for the sole
purpose of funding flood relief projects. Once the tax authorized by this
section is abolished or terminated by any means, all funds remaining in
the fund shall be used solely for that purpose.

6. Any sales tax imposed pursuant to this section shall expire no later
than two years from the date of its inception. (L. 1999 S.B. 193)

Effective 2-3-99

The following words, as used in sections 94.600 to 94.655, mean:

(1) "City", any city not within a county, any city of over four hundred
thousand inhabitants wholly or partially within a first class county, and
any first class county operating under a charter form of government and
having a population of over nine hundred thousand inhabitants;

(2) "City transit authority", a commission or board created by city
charter provision or by ordinance of a city, and which operates a public
mass transportation system;

(3) "City utilities board", a board or commission created by city charter
provision or by ordinance of a city, which controls and operates
city-owned utilities including a public mass transportation system;

(4) "Director of revenue", the director of revenue of the state of
Missouri;

(5) "Interstate transportation authority", any political subdivision
created by compact between this state and another state, which is a body
corporate and politic and a political subdivision of both contracting
states, and which operates a public mass transportation system;

(6) "Interstate transportation district", that geographical area set
forth and defined in the particular compact between this state and
another state;

(7) "Person", an individual, corporation, partnership, or other entity;

(8) "Public mass transportation system", a transportation system or
systems owned and operated by an interstate transportation authority, a
municipality, a city transit authority, or a city utilities board,
employing motor buses, rails or any other means of conveyance, by
whatsoever type or power, operated for public use in the conveyance of
persons, mainly providing local transportation service within an
interstate transportation district or municipality;

(9) "Transportation purposes", financial support of a public mass
transportation system; the construction, reconstruction, repair and
maintenance of streets, roads and bridges within a municipality; the
construction, reconstruction, repair and maintenance of airports owned
and operated by municipalities; the acquisition of lands and
rights-of-way for streets, roads, bridges and airports; and planning and
feasibility studies for streets, roads, bridges, and airports. "Bridges"
shall include bridges connecting a municipality with another municipality
either within or without the state, with an unincorporated area of the
state, or with another state or an unincorporated area thereof.
Notwithstanding the other provisions of this subdivision, in first class
counties operating under a charter form of government and having a
population of over nine hundred thousand inhabitants, transportation
purposes shall mean financial support of a public mass transportation
system; the construction, reconstruction, repair and maintenance of
streets, roads and bridges which are a part of a county-urban road system
established by the governing body of the county; the acquisition of lands
and rights-of-way for streets, roads and bridges for a county-urban road
system established by the governing body of the county; planning and
feasibility studies for streets, roads and bridges for a county-urban
road system; and rapid transit purposes; and bridges shall include those
county-urban road system bridges connecting a municipality with another
municipality either within or without the state, with an unincorporated
area of the state, or with another state or an unincorporated area
thereof. (L. 1973 H.B. 65 § 1, A.L. 1983 1st Ex. Sess. H.B. 9, A.L. 1991
S.B. 34)

1. Any city as defined in section 94.600 may by a majority vote
of its governing body impose a sales tax for transportation purposes
enumerated in sections 94.600 to 94.655.

2. The sales tax may be imposed at a rate not to exceed one-half of one
percent on the receipts from the sale at retail of all tangible personal
property or taxable services at retail within any city adopting such tax,
if such property and services are subject to taxation by the state of
Missouri under the provisions of sections 144.010 to 144.525, RSMo.

3. If the boundaries of a city in which such sales tax has been imposed
shall thereafter be changed or altered, the city or county clerk shall
forward to the director of revenue by United States registered mail or
certified mail a certified copy of the ordinance adding or detaching
territory from the city. The ordinance shall reflect the effective date
thereof, and shall be accompanied by a map of the city clearly showing
the territory added thereto or detached therefrom. Upon receipt of the
ordinance and map, the tax imposed by sections 94.600 to 94.655 shall be
effective in the added territory or abolished in the detached territory
on the effective date of the change of the city boundary. (L. 1973 H.B.
65 § 2, A.L. 1983 1st Ex. Sess. H.B. 9, A.L. 1991 H.B. 29 merged with
S.B. 34)

(1987) Taxpayer need not be operating a "place of business" in county in
order to be subject to tax pursuant to this section and test as to
whether transaction is subject to taxation is whether transaction is sale
at retail as defined in section 144.010. Shell Oil Co. v. Director of
Revenue, 732 S.W.2d 178 (Mo. banc 1987).

Except as modified in sections 94.600 to 94.655, all provisions
of sections 32.085 and 32.087, RSMo, shall apply to the tax imposed under
sections 94.600 to 94.655. (L. 1973 H.B. 65 § 5, A.L. 1979 H.B. 726, H.B.
296, A.L. 1991 H.B. 29)

All sales taxes collected by the director of revenue under the
provisions of sections 94.600 to 94.655, less one percent for the cost of
collection which shall be deposited in the state's general revenue fund
after payment of premiums for surety bonds as provided in section 32.087,
RSMo, shall be deposited with the state treasurer in a special trust
fund, which is hereby created, to be known as the "Transportation Sales
Tax Trust Fund". The moneys in this fund are not state funds and shall
not be commingled with any funds of the state. The director of revenue
shall keep accurate records of the amount of money in the trust fund
which was collected in each city wherein a sales tax is imposed pursuant
to the provisions of sections 94.600 to 94.655. The records shall be open
to the inspection of the officers of the city and the public. (L. 1973
H.B. 65 § 6, A.L. 1980 S.B. 693, A.L. 1983 1st Ex. Sess. H.B. 10, A.L.
1991 H.B. 29)

1. Not later than the tenth day of each month the director of
revenue shall distribute all moneys deposited in the trust fund during
the preceding month to the city treasurer or such other officer as may be
designated by the city ordinance imposing the tax authorized by sections
94.600 to 94.655, the sum due the city as certified by the director of
revenue.

2. The director of revenue may authorize the state treasurer to make
refunds from the amounts in the trust fund and credited to any city for
erroneous payments and overpayments made, and may redeem dishonored
checks and drafts deposited to the credit of such cities. If any city
abolishes the tax, the city shall notify the director of revenue of the
action at least ninety days prior to the effective date of the repeal and
the director of revenue may order retention in the trust fund, for a
period of one year, of two percent of the amount collected after receipt
of such notice to cover possible refunds or overpayment of the tax and to
redeem dishonored checks and drafts deposited to the credit of such
accounts. After one year has elapsed after the effective date of
abolition of the tax in such city, the director of revenue shall
authorize the state treasurer to remit the balance in the account to the
city and close the account of that city. The director of revenue shall
notify each city of each instance of any amount refunded or any check
redeemed from receipts due the city. (L. 1973 H.B. 65 § 7, A.L. 1991 H.B.
29)

1. All moneys received by a city imposing a sales tax pursuant to
the provisions of sections 94.600 to 94.655 shall be deposited by the
city treasurer, or other city officer authorized by ordinance, in a
special fund to be known as the "Transportation Trust Fund". All moneys
in such transportation trust fund shall be appropriated and disbursed
only for transportation purposes as enumerated herein.

2. Any portion or all of the funds on deposit in a transportation trust
fund may be appropriated and paid by a city directly to an interstate
transportation authority, a city transit authority or a city utilities
board for its general purposes in providing a public mass transportation
system within an interstate transportation district or a municipality;
provided that, before such funds may be appropriated and paid to any such
interstate transportation authority, city transit authority or city
utilities board with a service area population in excess of two million
persons, such authority or board shall develop, for mutual agreement, a
program of transit service to be provided to the city. Such program shall
define the service to be provided, the fare structure to be in effect,
the estimated cost of the total transit service program of the authority
or board, and the estimated cost of the city's portion of the program.
Such agreement shall be renewed prior to the beginning of each fiscal
year and, when such agreement is reached, the city shall appropriate to
the authority or board funds as are designated in the agreement for the
period of the agreement. A city may designate by contract with an
interstate transportation authority, a city transit authority or a city
utilities board that a designated portion of such funds shall be used by
the interstate transportation authority, the city transit authority or
the city utilities board to provide specific service or frequency of
service to underwrite a certain fare structure, or for any other purposes
consistent with providing a sound public mass transportation system.

3. Any provisions of sections 94.600 to 94.655 to the contrary
notwithstanding, not less than two percent of the proceeds of any sales
tax imposed by any city not within a county and any county of the first
class having a charter form of government and having a population of at
least nine hundred thousand inhabitants pursuant to sections 94.600 to
94.655 that are appropriated and paid by a city or county to an
interstate transportation authority shall be expended to sheltered
workshop or residence facility, boards of directors established pursuant
to section 205.970, RSMo, to pay costs of transportation, above the level
of expenditures for such costs during the fiscal year of the board
immediately preceding January 1, 1984, to and from sheltered or
presheltered employment of developmentally disabled clients of the
regional center for the developmentally disabled serving the area where
the tax is imposed, and shall be expended only for the purpose of
transporting persons who are developmentally disabled and require
nonpublic transportation and who are residents of the city not within a
county, or of the adjacent county of the first class having a charter
form of government and having a population of at least nine hundred
thousand inhabitants. As used in this subsection, "developmentally
disabled clients" means persons served by the regional center who have a
developmental disability as defined in section 630.005, RSMo.

4. No funds may be appropriated and paid to any such transportation
authority, transit authority or utilities board, unless and until such
authority or board shall file or shall have filed with the city, paying
said funds, and the secretary of state of the state of Missouri, annually
and within six months after the close of such authority or board's fiscal
year, an independently audited report and accounting as to such authority
or board's management and administration of any and all funds received
and expended by such authority or board.

5. Transportation authorities operating a public mass transportation
system pursuant to sections 94.600 to 94.655 shall provide for interior
and exterior advertising on each vehicle for mass transportation
purposes. (L. 1973 H.B. 65 § 10, A.L. 1975 1st Ex. Sess. S.B. 1, A.L.
1979 H.B. 320, A.L. 1980 S.B. 731, A.L. 1983 1st Ex. Sess. S.B. 3, A.L.
1991 S.B. 34, A.L. 1992 H.B. 1814, A.L. 1997 H.B. 229)

No bar to use of other city revenues for public mass transportation
purposes.

*94.650. Nothing contained herein shall be construed to prevent a city
from appropriating and paying moneys from any of its other revenues to an
interstate transportation authority, a city transit authority or a city
utilities board for any of the purposes enumerated herein, and all cities
are empowered to appropriate and pay or expend moneys from any of its
revenues for the public mass transportation purposes enumerated herein.
(L. 1973 H.B. 65 § 11)

Effective 6-13-73

In those cities in which the transportation sales tax has been
submitted to and approved by the voters or by a majority vote of the
governing body of any such city without submission of the issue to the
voters, the transportation sales tax shall remain in effect until
repealed by local ordinance in those cities.

(L. 1977 H.B. 489, A.L. 1979 H.B. 320, A.L. 1981 S.B. 163, A.L. 1983 1st
Ex. Sess. S.B. 3, A.L. 1985 H.B. 405, A.L. 1987 S.B. 253, A.L. 1989 H.B.
121, A.L. 1991 H.B. 29 merged with H.B. 139 & 41, A.L. 1993 S.B. 114,
A.L. 1995 H.B. 153, A.L. 1997 H.B. 229, A.L. 1999 H.B. 261 §§ 94.655, B,
A.L. 2000 S.B. 881)

1. The governing body of any city not within a county and any
county of the first classification having a charter form of government
with a population of over nine hundred thousand inhabitants may propose,
by ordinance or order, a transportation sales tax of up to one percent
for submission to the voters of that city or county at an authorized
election date selected by the governing body.

2. Any sales tax approved under this section shall be imposed on the
receipts from the sale at retail of all tangible personal property or
taxable services within the city or county adopting the tax, if such
property and services are subject to taxation by the state of Missouri
under sections 144.010 to 144.525, RSMo.

3. The ballot of submission shall contain, but need not be limited to,
the following language:

Shall the county/city of . . . . . . . (county's or city's name) impose a
county/city-wide sales tax of . . . . . . percent for the purpose of
providing a source of funds for public transportation purposes?

[ ] YES [ ] NO

Except as provided in subsection 4 of this section, if a majority of the
votes cast in that county or city not within a county on the proposal by
the qualified voters voting thereon are in favor of the proposal, then
the tax shall go into effect on the first day of the next calendar
quarter beginning after its adoption and notice to the director of
revenue, but no sooner than thirty days after such adoption and notice.
If a majority of the votes cast in that county or city not within a
county by the qualified voters voting are opposed to the proposal, then
the additional sales tax shall not be imposed in that county or city not
within a county unless and until the governing body of that county or
city not within a county shall have submitted another proposal to
authorize the local option transportation sales tax authorized in this
section, and such proposal is approved by a majority of the qualified
voters voting on it. In no event shall a proposal pursuant to this
section be submitted to the voters sooner than twelve months from the
date of the last proposal.

4. No tax shall go into effect under this section in any city not within
a county or any county of the first classification having a charter form
of government with a population over nine hundred thousand inhabitants
unless and until both such city and such county approve the tax.

5. All sales taxes collected by the director of revenue under this
section on behalf of any city or county, less one percent for cost of
collection which shall be deposited in the state's general revenue fund
after payment of premiums for surety bonds, shall be deposited with the
state treasurer in a special trust fund, which is hereby created, to be
known as the "County Public Transit Sales Tax Trust Fund". The sales
taxes shall be collected as provided in section 32.087, RSMo. The moneys
in the trust fund shall not be deemed to be state funds and shall not be
commingled with any funds of the state. The director of revenue shall
keep accurate records of the amount of money in the trust fund which was
collected in each city or county approving a sales tax under this
section, and the records shall be open to inspection by officers of the
city or county and the public. Not later than the tenth day of each month
the director of revenue shall distribute all moneys deposited in the
trust fund during the preceding month to the city or county which levied
the tax, and such funds shall be deposited with the treasurer of each
such city or county and all expenditures of funds arising from the county
public transit sales tax trust fund shall be by an appropriation act to
be enacted by the governing body of each such county or city not within a
county.

6. The revenues derived from any transportation sales tax under this
section shall be used only for the planning, development, acquisition,
construction, maintenance and operation of public transit facilities and
systems other than highways.

7. The director of revenue may authorize the state treasurer to make
refunds from the amount in the trust fund and credited to any city or
county for erroneous payments and overpayments made, and may redeem
dishonored checks and drafts deposited to the credit of such cities or
counties. If any city or county abolishes the tax, the city or county
shall notify the director of revenue of the action at least ninety days
prior to the effective date of the repeal and the director of revenue may
order retention in the trust fund, for a period of one year, of two
percent of the amount collected after receipt of such notice to cover
possible refunds or overpayment of the tax and to redeem dishonored
checks and drafts deposited to the credit of such accounts. After one
year has elapsed after the effective date of abolition of the tax in such
city or county, the director of revenue shall authorize the state
treasurer to remit the balance in the account to the city or county and
close the account of that city or county. The director of revenue shall
notify each city or county of each instance of any amount refunded or any
check redeemed from receipts due the city or county. (L. 1994 S.B. 432 §
2, A.L. 1995 H.B. 153, A.L. 2005 H.B. 186)

The following words, as used in sections 94.700 to 94.755, shall
have the following meaning unless a different meaning clearly appears
from the context:

(1) "City" shall mean any incorporated city, town, or village in the
state of Missouri with a population of one hundred or more, but the term
"city" does not include any city not within a county or any city of over
four hundred thousand inhabitants wholly or partially within a first
class county;

(2) "City transit authority" shall mean a commission or board created by
city charter provision or by ordinance of a city, and which operates a
public mass transportation system;

(3) "City utilities board" shall mean a board or commission created by
city charter provision or by ordinance of a city, which controls and
operates city-owned utilities including a public mass transportation
system;

(4) "Director of revenue" shall mean the director of revenue of the state
of Missouri;

(5) "Interstate transportation authority" shall mean any political
subdivision created by compact between this state and another state,
which is a body corporate and politic and a political subdivision of both
contracting states, and which operates a public mass transportation
system;

(6) "Interstate transportation district" shall mean that geographical
area set forth and defined in the particular compact between this state
and another state;

(7) "Person" shall mean an individual, corporation, partnership, or other
entity;

(8) "Public mass transportation system" shall mean a transportation
system or systems owned and operated by an interstate transportation
authority, a municipality, a city transit authority, or a city utilities
board, employing motor buses, rails or any other means of conveyance, by
whatsoever type or power, operated for public use in the conveyance of
persons, mainly providing local transportation service within an
interstate transportation district or municipality;

(9) "Transportation purposes" shall mean financial support of a "public
mass transportation system"; the construction, reconstruction, repair and
maintenance of streets, roads and bridges within a municipality; the
construction, reconstruction, repair and maintenance of airports owned
and operated by municipalities; the acquisition of lands and
rights-of-way for streets, roads, bridges and airports; and planning and
feasibility studies for streets, roads, bridges, and airports. "Bridges"
shall include bridges connecting a municipality with another municipality
either within or without the state, with an unincorporated area of the
state, or with another state or an unincorporated area thereof. (L. 1983
1st Ex. Sess. H.B. 9 § 1, A.L. 1987 H.B. 210, A.L. 2005 H.B. 58 merged
with H.B. 186)

1. Any city may by a majority vote of its governing body impose a
sales tax for transportation purposes enumerated in sections 94.700 to
94.755, and issue bonds for transportation purposes which shall be
retired by the revenues received from the sales tax authorized by this
section. The tax authorized by this section shall be in addition to any
and all other sales taxes allowed by law. No ordinance imposing a sales
tax pursuant to the provisions of this section shall become effective
unless the council or other governing body submits to the voters of the
city, at a city or state general, primary, or special election, a
proposal to authorize the council or other governing body of the city to
impose such a sales tax and, if such tax is to be used to retire bonds
authorized pursuant to this section, to authorize such bonds and their
retirement by such tax; except that no vote shall be required in any city
that imposed and collected such tax under sections 94.600 to 94.655,
before January 5, 1984. The ballot of the submission shall contain, but
is not limited to, the following language:

(1) If the proposal submitted involves only authorization to impose the
tax authorized by this section, the following language:

Shall the city of ............... (city's name) impose a sales tax of
.................. (insert amount) for transportation purposes?

[ ] Yes [ ] No

If you are in favor of the question, place an "X" in the box opposite
"Yes". If you are opposed to the question, place an "X" in the box
opposite "No";

(2) If the proposal submitted involves authorization to issue bonds and
repay such bonds with revenues from the tax authorized by this section,
the following language:

Shall the city of ............... (city's name) issue bonds in the amount
of ........... (insert amount) for transportation purposes and impose a
sales tax of .............. (insert amount) to repay such bonds?

[ ] YES [ ] NO

If you are in favor of the question, place an "X" in the box opposite
"Yes". If you are opposed to the question, place an "X" in the box
opposite "No".

If a majority of the votes cast on the proposal, provided in subdivision
(1) of this subsection, by the qualified voters voting thereon are in
favor of the proposal, then the ordinance and any amendments thereto
shall be in effect. If the four-sevenths majority of the votes, as
required by the Missouri Constitution, article VI, section 26, cast on
the proposal, provided in subdivision (2) of this subsection to issue
bonds and impose a sales tax to retire such bonds, by the qualified
voters voting thereon are in favor of the proposal, then the ordinance
and any amendments thereto shall be in effect. If a majority of the votes
cast on the proposal, as provided in subdivision (1) of this subsection,
by the qualified voters voting thereon* are opposed to the proposal, then
the council or other governing body of the city shall have no power to
impose the tax authorized in subdivision (1) of this subsection unless
and until the council or other governing body of the city submits another
proposal to authorize the council or other governing body of the city to
impose the tax and such proposal is approved by a majority of the
qualified voters voting thereon. If more than three-sevenths of the votes
cast by the qualified voters voting thereon* are opposed to the proposal,
as provided in subdivision (2) of this subsection to issue bonds and
impose a sales tax to retire such bonds, then the council or other
governing body of the city shall have no power to issue any bonds or to
impose the tax authorized in subdivision (2) of this subsection unless
and until the council or other governing body of the city submits another
proposal to authorize the council or other governing body of the city to
issue such bonds or impose the tax to retire such bonds and such proposal
is approved by four-sevenths of the qualified voters voting thereon.

2. No incorporated municipality located wholly or partially within any
first class county operating under a charter form of government and
having a population of over nine hundred thousand inhabitants shall
impose such a sales tax for that part of the city, town or village that
is located within such first class county, in the event such a first
class county imposes a sales tax under the provisions of sections 94.600
to 94.655.

3. The sales tax may be imposed at a rate not to exceed one-half of one
percent on the receipts from the sale at retail of all tangible personal
property or taxable services at retail within any city adopting such tax,
if such property and services are subject to taxation by the state of
Missouri under the provisions of sections 144.010 to 144.525, RSMo.

4. If the boundaries of a city in which such sales tax has been imposed
shall thereafter be changed or altered, the city clerk shall forward to
the director of revenue by United States registered mail or certified
mail a certified copy of the ordinance adding or detaching territory from
the city. The ordinance shall reflect the effective date thereof, and
shall be accompanied by a map of the city clearly showing the territory
added thereto or detached therefrom. Upon receipt of the ordinance and
map, the tax imposed by sections 94.700 to 94.755 shall be effective in
the added territory or abolished in the detached territory on the
effective date of the change of the city boundary.

5. No tax imposed pursuant to this section for the purpose of retiring
bonds issued pursuant to this section may be terminated until all of such
bonds have been retired. (L. 1983 1st Ex. Sess. H.B. 9 § 2, A.L. 1991
H.B. 29 merged with S.B. 34, A.L. 1996 H.B. 991)

*Word "thereon" does not appear in original rolls.

Except as modified in sections 94.700 to 94.755, all provisions
of sections 32.085 and 32.087, RSMo, shall apply to the tax imposed under
sections 94.700 to 94.755. (L. 1983 1st Ex. Sess. H.B. 9 § 5, A.L. 1991
H.B. 29)

All sales taxes collected by the director of revenue under the
provisions of sections 94.700 to 94.755, less one percent for the cost of
collection which shall be deposited in the state's general revenue fund
after payment of premiums for surety bonds as provided in section 32.087,
RSMo, shall be deposited with the state treasurer in a special trust
fund, which is hereby created, to be known as the "City Transportation
Sales Tax Trust Fund". The moneys in this fund are not state funds and
shall not be commingled with any funds of the state. The director of
revenue shall keep accurate records of the amount of money in the trust
fund which was collected in each city wherein a sales tax is imposed
pursuant to the provisions of sections 94.700 to 94.755. The records
shall be open to the inspection of the officers of the city and the
public. (L. 1983 1st Ex. Sess. H.B. 9 § 6, A.L. 1991 H.B. 29)

1. Not later than the tenth day of each month the director of
revenue shall distribute all moneys deposited in the trust fund during
the preceding month to the city treasurer or such other officer as may be
designated by the city ordinance imposing the tax authorized by sections
94.700 to 94.755, the sum due the city as certified by the director of
revenue.

2. The director of revenue may authorize the state treasurer to make
refunds from the amounts in the trust fund and credited to any city for
erroneous payments and overpayments made, and may redeem dishonored
checks and drafts deposited to the credit of such cities. If any city
abolishes the tax, the city shall notify the director of revenue of the
action at least ninety days prior to the effective date of the repeal and
the director of revenue may order retention in the trust fund, for a
period of one year, of two percent of the amount collected after receipt
of such notice to cover possible refunds or overpayment of the tax and to
redeem dishonored checks and drafts deposited to the credit of such
accounts. After one year has elapsed after the effective date of
abolition of the tax in such city, the director of revenue shall
authorize the state treasurer to remit the balance in the account to the
city and close the account of that city. The director of revenue shall
notify each city of each instance of any amount refunded or any check
redeemed from receipts due the city. (L. 1983 1st Ex. Sess. H.B. 9 § 7,
A.L. 1991 H.B. 29)

1. All moneys received by a city imposing a sales tax under the
provisions of sections 94.700 to 94.755 shall be deposited by the city
treasurer, or other city officer authorized by ordinance, in a special
fund to be known as the "City Transportation Trust Fund". All moneys in
such transportation trust fund shall be appropriated and disbursed only
for transportation purposes as enumerated in sections 94.700 to 94.755.
The provisions of this subsection shall apply only to taxes authorized by
sections 94.700 to 94.755 which have not been imposed to retire bonds
issued pursuant to sections 94.700 to 94.755.

2. All moneys received by a city which issues bonds pursuant to the
provisions of section 94.705 and imposes the tax authorized by such
section to retire such bonds shall be deposited in a special trust fund
and shall be used solely to retire such bonds, except to the extent that
such funds are required for the operation and maintenance of the capital
improvements made with the proceeds of the bonds. Once all of such bonds
have been retired, all funds remaining in the special trust fund required
by this subsection shall be used solely for transportation purposes. Any
funds in the special trust fund required by this subsection which are not
needed to meet current obligations under the bonds issued pursuant to
section 94.705 may be invested by the governing body in accordance with
applicable laws relating to the investment of other municipal funds. The
provisions of this subsection shall apply only to taxes authorized by
section 94.705 which have been imposed to retire bonds issued pursuant to
such section.

3. Any portion or all of the funds on deposit in a transportation trust
fund may be appropriated and paid by a city directly to an interstate
transportation authority, a city transit authority or a city utilities
board for its general purposes in providing a public mass transportation
system within an interstate transportation district or a municipality;
provided that, before such funds may be appropriated and paid to any such
interstate transportation authority, city transit authority or city
utilities board with a service area population in excess of two million
persons, such authority or board shall develop, for mutual agreement, a
program of transit service to be provided to the city. Such program shall
define the service to be provided, the fare structure to be in effect,
the estimated cost of the total transit service program of the authority
or board, and the estimated cost of the city's portion of the program.
Such agreement shall be renewed prior to the beginning of each fiscal
year and, when such agreement is reached, the city shall appropriate to
the authority or board funds as are designated in the agreement for the
period of the agreement. A city may designate by contract with an
interstate transportation authority, a city transit authority or a city
utilities board that a designated portion of such funds shall be used by
the interstate transportation authority, the city transit authority or
the city utilities board to provide specific service or frequency of
service to underwrite a certain fare structure, or for any other purposes
consistent with providing a sound public mass transportation system.

4. Any provisions of sections 94.700 to 94.755 to the contrary
notwithstanding, at least seven percent of the proceeds of any sales tax
imposed under sections 94.700 to 94.755 that are appropriated and paid by
a city to an interstate transportation authority, a city transit
authority or a city utilities board shall be expended only for the
purchase of new public mass transportation equipment, for the
construction of public mass transportation facilities, or for any other
capital expenditures or improvements to the property of the interstate
transportation authority, city transit authority or city utilities board
used in providing public mass transportation service, or to pay the
interest or principal payments, or to satisfy sinking fund requirements
on any negotiable notes or bonds or other instruments in writing issued
for any of the above purposes.

5. Any provisions of sections 94.700 to 94.755 to the contrary
notwithstanding, at least seven percent of the proceeds of any sales tax
imposed under sections 94.700 to 94.755 that are appropriated and
expended by a city for its general purposes in providing a public mass
transportation system directly owned and operated by it shall be expended
only for the purpose of new public mass transportation equipment, for the
construction of public mass transportation facilities, or for any other
capital expenditures or improvements to its properties used in providing
public mass transportation service, or to pay the interest or principal
payments, or to satisfy the sinking fund requirements on any negotiable
notes or bonds or other instruments in writing issued for any of the
above purposes.

6. No funds may be appropriated and paid to any such transportation
authority, transit authority or utilities board, unless and until such
authority or board shall file or shall have filed with the city paying
such funds, and the secretary of state of the state of Missouri, annually
and within six months after the close of such authority or board's fiscal
year, an independently audited report and accounting as to such authority
or board's management and administration of any and all funds received
and expended by such authority or board.

7. Transportation authorities operating a public mass transportation
system under sections 94.700 to 94.755 shall provide for interior and
exterior advertising on each vehicle for mass transportation purposes.
(L. 1983 1st Ex. Sess. H.B. 9 § 10, A.L. 1996 H.B. 991)

Nothing contained in sections 94.700 to 94.755 shall be construed
to prevent a city from appropriating and paying moneys from any of its
other revenues to an interstate transportation authority, a city transit
authority or a city utilities board for any of the purposes enumerated in
sections 94.700 to 94.750, and all cities are empowered to appropriate
and pay or expend moneys from any of its revenues for the public mass
transportation purposes enumerated in sections 94.700 to 94.755. (L. 1983
1st Ex. Sess. H.B. 9 § 11)

Effective 1-5-84

It is the stated purpose and intent of the general assembly of
the state of Missouri that sections 94.700 to 94.755 represent only a
recodification of existing law and shall not constitute a new tax,
license or fee, or an increase in the current levy or an existing tax,
license or fee for the purpose of article X, section 22(a) of the
Constitution of Missouri, and that cities which imposed and collected the
tax under sections 94.600 to 94.655 before January 5, 1984, may collect
such tax under the provisions of sections 94.700 to 94.755 without
further approval of the voters as a continuation of a tax previously
approved by the voters of such city. (L. 1983 1st Ex. Sess. H.B. 9 § 12)

Effective 1-5-84

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 for the purpose
of promoting tourism under any other statutory or charter authorization,
such municipality shall not also impose a tourism tax pursuant to section
94.802 or section* 94.805. (L. 1993 H.B. 345 § 1, A.L. 1997 2d Ex. Sess.
H.B. 3)

Effective 9-15-97

*Word "section" does not appear in original rolls.

CROSS REFERENCE: Violation of collection provisions of tourism sales tax,
penalty, RSMo 144.157

1. In addition to any tourism tax imposed by section 94.805, the
governing body of any municipality with more than two thousand five
hundred hotel and motel rooms inside the municipal limits may impose, by
ordinance, a tourism tax at a rate not to exceed four percent on the
following:

(1) The price paid or charged to any person for rooms or accommodations
paid by transient guests of hotels, motels, condominium units, time-share
interests in condominiums, campgrounds, and tourist courts situated
within the municipality; and

(2) The price paid or charged for any admission ticket to or
participation in any private tourist attraction in such municipality.

2. As used in this section, the term "hotel", "motel", "condominium",
"time-share interests in condominiums", or "tourist court" means any
structure or building, under one management, which contains rooms
furnished for the accommodation or lodging of guests, with or without
meals being provided, including bed and breakfast facilities, and kept,
used, maintained, advertised, or held out to the public as a place where
sleeping accommodations are sought for pay or compensation to transient
guests and the use of the term "hotel" or "motel" alone shall also be
deemed to include all such structures, buildings and facilities, and the
term "campground" means real property, other than state-owned property,
which contains parcels for rent to transient guests for pay or
compensation, which may include temporary utility hook-ups for use by the
transient guests, and where such transient guests generally use tents,
recreational vehicles or some other form of temporary shelter while on
the rented premises. Shelters for the homeless operated by not-for-profit
organizations are not a hotel, motel, or tourist court for the purposes
of this section. As used in this section, the term "transient guest"
means a person who occupies a room or rooms in a hotel, motel,
campground, or tourist court for thirty consecutive days or less.

3. As used in this section, "private tourist attraction" means any
commercial entity which appeals to the recreational desires and tastes of
the traveling public through the presentation of services or devices
designed to entertain or educate visitors, including but not limited to:

(1) Amusement parks, carnivals, circuses, fairs and water parks;

(2) Aerial tramways;

(3) Commercial animal, reptile, and zoological exhibits;

(4) Commercial beaches and hot springs;

(5) Go-carts/miniature golf establishments;

(6) Horse shows and rodeos;

(7) Rides on airplanes, helicopters, balloons, gliders, parachutes and
bungee jumps;

(8) Automobile, bicycle, dog, horse, and other racing events;

(9) Music shows and pageants, movie theaters, and live theaters;

(10) Regularly scheduled and special professional sporting events
including, but not limited to, football, baseball, basketball, hockey,
tennis, golf, bowling, soccer, horse racing, bicycle racing, human track
and field events, table tennis and other racquet events, except that
attractions owned or operated by schools, colleges and universities shall
be exempt from the provisions of this subdivision. Attractions operating
on an occasional or intermittent basis for fund-raising purposes by
nonprofit charitable organizations whose ordinary activities do not
involve the operation of such attractions shall be exempt from the
admissions tax imposed by this section. (L. 1993 H.B. 345 § 2, A.L. 1997
2d Ex. Sess. H.B. 3)

Effective 9-15-97

In addition to any tourism tax imposed by section 94.802, the
governing body of any municipality described in section 94.802 may
impose, by ordinance, a tourism tax on the purchase price paid or charged
to any person for food and drinks sold on the premises of restaurant
establishments in such municipality or for drinks sold in such
municipality for consumption on the premises by establishments licensed
pursuant to section 311.090, RSMo, to sell intoxicating liquors, at a
rate not to exceed two percent, on such purchase price paid or charged.
(L. 1993 H.B. 345 § 3, A.L. 1997 2d Ex. Sess. H.B. 3)

Effective 9-15-97

Every retailer, vendor, operator, and other person who sells or
provides goods and services subject to tax under section 94.802 or
section 94.805 shall be liable and responsible for the collection and
payment of taxes due under these sections and shall make a return and
remit such taxes to the municipality or its designee, at such times and
in such manner as the governing body of the municipality shall prescribe.
The collection of the taxes imposed by these sections shall be computed
in accordance with schedules or systems approved by the governing body of
the municipality. (L. 1993 H.B. 345 § 5, A.L. 1997 2d Ex. Sess. H.B. 3,
A.L. 2001 S.B. 323 & 230)

1. All taxes authorized and collected under sections 94.800 to
94.825 shall be deposited by the municipality in a special trust fund to
be known as the "Tourism Tax Trust Fund". The moneys in such tourism tax
trust fund shall not be commingled with any funds of the municipality.

2. Except as provided in subsection 3 of this section, seventy-five
percent of the taxes collected shall be deposited in an "Infrastructure
Account" within the tourism tax trust fund and shall be used, upon
appropriation by the municipality, solely for the purpose of constructing
and maintaining infrastructure improvements, to include sidewalks,
streets, highways, roads, waterworks, wastewater including distribution
and collection systems and solid waste disposal facilities, the costs of
which may be funded by issuing bonds which may be retired by revenues
received from tourism taxes imposed pursuant to sections 94.802 and
94.805 or the retirement of debt under previously voter-approved bonded
indebtedness and the costs of operation and maintenance of such
infrastructure improvements.

3. Notwithstanding the provisions of subsection 2 of this section, if any
outstanding bonds have been issued or indebtedness has been incurred
prior to or after September 15, 1997, for the purpose of constructing and
maintaining infrastructure improvements, including sidewalks, streets,
highways, roads, waterworks, wastewater including distribution and
collection systems and solid waste disposal facilities, then a portion of
the seventy-five percent of the collected taxes to be deposited in the
infrastructure account pursuant to subsection 2 of this section shall
instead be deposited in a "Debt Retirement Account" within the tourism
tax trust fund. The portion of the seventy-five percent of collected
taxes to be deposited in the debt retirement account and the
administration of such account shall be pursuant to section 94.820.

4. Twenty-five percent of the taxes collected shall be deposited into a
"Tourism Promotion Account" within the tourism tax trust fund and shall
be used, upon appropriation by the municipality, for tourism marketing
and promotional purposes.

5. The tourism taxes authorized by sections 94.802 and 94.805 shall be in
addition to any and all other taxes allowed by law, but no ordinance
imposing a tax under sections 94.802 and 94.805 shall be effective unless
the governing body of the municipality submits to the voters of the
municipality at an election permitted pursuant to section 115.123, RSMo,
a proposal to authorize the governing body of the municipality to impose
such tax and, if such tax is to be used to retire bonds authorized under
this section, to authorize such bonds and their retirement by such tax or
charge or to authorize the retirement of debt under previously
voter-approved bonded indebtedness. (L. 1993 H.B. 345 § 6, A.L. 1997 2d
Ex. Sess. H.B. 3)

Effective 9-15-97

1. The ballot of submission shall contain substantially, but need
not be limited to, the following:

(1) If the proposal submitted involves only authorization to impose the
tourism tax authorized by section 94.802, the following language:

Shall the municipality of .................................. (insert name
of municipality) impose a tourism tax of .......% on the price paid or
charged for rooms or accommodations thirty days or less at hotels,
motels, tourist courts, campground sites, condominium units, time-share
interests in condominiums and the price charged for tickets and other
charges for admission to or participation in private tourist attractions
for the purpose of funding .................. (insert type of
improvement), which may include the retirement of debt under previously
voter-approved bonded indebtedness, and promoting tourism?

[ ] YES [ ] NO

(2) If the proposal submitted involves only authorization to impose the
tourism tax authorized by section 94.805, the following language:

Shall the municipality of ................................ (insert name
of municipality) impose a tourism tax of .......% on the price paid or
charged for food and drinks sold in restaurants and other establishments
for the purpose of funding ........................ (insert type of
improvement), which may include the retirement of debt under previously
voter-approved bonded indebtedness, and promoting tourism?

[ ] YES [ ] NO

(3) If the proposal submitted involves authorization to issue bonds and
repay such bonds with revenues from the collection of the tourism tax
authorized by sections 94.802, the following language:

Shall the municipality of ......................... (insert name of
municipality) issue bonds in the amount of $ ............ (insert amount)
for the purpose of funding ...................... (insert type of
improvement) and shall a tourism tax of ......% be imposed on the price
paid or charged for rooms or accommodations for thirty days or less at
hotels, motels, tourist courts, campground sites, condominium units,
time- share interests in condominiums and the price charged for tickets
and other charges for admission to or participation in private tourist
attractions to repay such bonds or previously voter-approved bonded
indebtedness and to promote tourism?

[ ] YES [ ] NO

(4) If the proposal submitted involves authorization to issue bonds and
repay such bonds with revenues from the collection of the tax authorized
by section 94.805, the following language:

Shall the municipality of ......................... (insert name of
municipality) issue bonds in the amount of $ ............ (insert amount)
for the purpose of funding ...................... (insert type of
improvement) and shall a tourism tax of .......% be imposed on the price
paid or charged for food and drinks sold in restaurants and other
establishments to repay such bonds or previously voter-approved bonded
indebtedness and promote tourism?

[ ] YES [ ] NO

2. Any proposal to impose a tourism tax shall be approved by a majority
of the qualified voters voting thereon before the tax shall become
effective. Any proposal to issue bonds and impose a tourism tax to retire
such bonds must be approved by the constitutionally required percentage
of the qualified voters voting thereon before such bonds may be issued;
provided however, if a majority of the qualified voters voting thereon
are in favor of the proposal, the governing body of the municipality may
nevertheless impose any tourism tax submitted to the voters as a part of
such proposal and use the revenues from the tourism tax for the
retirement of debt under previously voter-approved bonded indebtedness. A
proposal to impose a tourism tax or to issue bonds which does not receive
the requisite majority of the qualified voters voting thereon to impose a
tourism tax or to issue bonds may by action of the governing body of the
municipality be resubmitted at a subsequent election. In the event a
proposal to authorize the issuance of bonds and to impose a tourism tax
does not receive the affirmative vote of the constitutionally required
percentage of qualified voters voting thereon for the issuance of bonds
but does receive the affirmative vote of a majority of the qualified
voters voting thereon and the tourism tax then becomes effective, the
governing body of the municipality may submit a proposal to issue bonds
at a subsequent election and utilize a previously voter-approved tourism
tax to retire said bonds, and in such event, the ballot of submission
shall be substantially in the following language:

Shall the municipality of ............... (insert name of municipality)
issue bonds in the amount of $ ..... (insert amount) for the purpose of
funding ........ (insert type of improvement) and repay such bonds by
using the tourism .......(here insert "tax" or "taxes") previously voter
approved?

[ ] YES [ ] NO (L. 1993 H.B. 345 § 7, A.L. 1997 2d Ex. Sess. H.B. 3)

Effective 9-15-97

1. If a debt retirement account is established pursuant to
subsection 3 of section 94.815, then a portion of seventy-five percent of
the revenues received by a municipality from a tourism tax authorized by
section 94.802 or section 94.805 which is required to be set aside for
debt retirement purposes by any sinking fund or other requirement in
connection with any bonds or indebtedness, or which is required by
ordinance to be set aside for debt retirement purposes and to establish
reserves and additional security, or which is otherwise required to be
set aside so as to make scheduled payments upon and otherwise secure any
outstanding bonds or indebtedness shall be deposited in a debt retirement
account within the tourism tax trust fund provided for in section 94.815
and shall be used solely to retire and otherwise secure any outstanding
bonds or indebtedness. Any remaining portion of the seventy-five percent
of the revenues not deposited in the debt retirement account pursuant to
this subsection shall be deposited in the infrastructure account provided
for in section 94.815.

2. Once all the bonds and indebtedness for which the debt retirement
account was established have been retired, all funds remaining in such
account shall be transferred to the infrastructure account provided for
in section 94.815. (L. 1993 H.B. 345 § 8, A.L. 1997 2d Ex. Sess. H.B. 3)

Effective 9-15-97

A tourism tax authorized by section 94.802 or section* 94.805
shall be effective at such time as the governing body of the municipality
shall determine within ninety days from the date such tax is approved by
the voters of the municipality pursuant to section 94.817. After the
effective date of any tax imposed under the provisions of sections 94.800
to 94.825, the municipality shall perform all functions incident to the
administration, collection, enforcement, and operation of the tax. The
taxes imposed under sections 94.800 to 94.825 shall be collected together
and reported upon such forms and under such ordinances or administrative
rules and regulations as may be prescribed by the governing body of the
municipality. (L. 1993 H.B. 345 § 9, A.L. 1997 2d Ex. Sess. H.B. 3)

Effective 9-15-97

*Word "section" does not appear in original rolls.

No tax imposed pursuant to sections 94.800 to 94.822 for the
purpose of retiring bonds issued under sections 94.800 to 94.822 may be
terminated until all of such bonds have been retired. (L. 1993 H.B. 345 §
10, A.L. 1997 2d Ex. Sess. H.B. 3)

Effective 9-15-97

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 by the transient guests of hotels
or motels situated in the city, which shall be more than two percent but
not more than five percent per occupied room per night, except that such
tax shall not become effective unless the governing body of the city
submits to the voters of the city at a state general, primary or special
election, a proposal to authorize the governing body of the city to
impose a tax under the provisions of this section. The tax authorized by
this section shall be in addition to the charge for the sleeping room and
shall be in addition to any and all taxes imposed by law, and the
proceeds of such tax shall be used by the city solely for funding a
convention and visitors bureau which shall be a general not-for-profit
organization with whom the city has contracted, and which is established
for the purpose of promoting the city as a convention, visitor and
tourist center. Such tax shall be stated separately from all other
charges and taxes.

2. The question shall be submitted in substantially the following form:

Shall the ................................... (city) levy a tax of
................ percent on each sleeping room occupied and rented by
transient guests of hotels and motels located in the city, where the
proceeds of which shall be expended for promotion of tourism?

[ ] YES [ ] NO If a majority of the votes cast on the question by the
qualified voters voting thereon are in favor of the question, then the
tax shall become effective on the first day of the calendar quarter
following the calendar quarter in which the election was held. If a
majority of the votes cast on the question by the qualified voters voting
thereon are opposed to the question, then the governing body for the city
shall have no power to impose the tax authorized by this section unless
and until the governing body of the city again submits the question to
the qualified voters of the city and such question is approved by a
majority of the qualified voters voting on the question.

3. On and after the effective date of any tax authorized under the
provisions of this section, the city which levied the tax may adopt one
of the two following provisions for the collection and administration of
the tax:

(1) The city which levied the tax may adopt rules and regulations for the
internal collection of such tax by the city officers usually responsible
for collection and administration of city taxes; or

(2) The city may enter into an agreement with the director of revenue of
the state of Missouri for the purpose of collecting the tax authorized in
this section. In the event any city enters into an agreement with the
director of revenue of the state of Missouri for the collection of the
tax authorized in this section, the director of revenue shall perform all
functions incident to the administration, collection, enforcement and
operation of such tax, and the director of revenue shall collect the
additional tax authorized under the provisions of this section. The tax
authorized under the provisions of this section shall be collected and
reported upon such forms and under such administrative rules and
regulations as may be prescribed by the director of revenue, and the
director of revenue shall retain not less than one percent nor more than
three percent for cost of collection.

4. If a tax is imposed by a city under this section, the city may collect
a penalty of one percent and interest not to exceed two percent per month
on unpaid taxes which shall be considered delinquent thirty days after
the last day of each quarter. (L. 1993 H.B. 345 § 11)

Effective 2-4-93

1. The governing body of any city of the fourth classification
with more than four thousand eight hundred but less than four thousand
nine hundred inhabitants and located in any county of the third
classification without a township form of government and with more than
fourteen thousand nine hundred but less than fifteen thousand inhabitants
may impose, by order or ordinance, a tax on the charges for all sleeping
rooms paid by the transient guests of hotels or motels situated in the
city or a portion thereof. The tax shall be not more than five percent
per occupied room per night, and shall be imposed solely for the purpose
of promoting tourism. The order or ordinance shall not become effective
unless the governing body of the city submits to the voters of the city
at a state general or primary election a proposal to authorize the
governing body of the city to impose a tax under this section. The tax
authorized in this section shall be in addition to the charge for the
sleeping room and all other taxes imposed by law, and shall be stated
separately from all other charges and taxes.

2. The ballot of submission for the tax authorized in this section shall
be in substantially the following form:

Shall ...... (insert the name of the city) impose a tax on the charges
for all sleeping rooms paid by the transient guests of hotels and motels
situated in ...... (name of city) at a rate of ...... (insert rate of
percent) percent, solely for the purpose of promoting tourism?

[ ] YES [ ] NO

If a majority of the votes cast on the question by the qualified voters
voting thereon are in favor of the question, then the tax shall become
effective on the first day of the second calendar quarter after the
director of revenue receives notice of the adoption of the tax. If a
majority of the votes cast on the question by the qualified voters voting
thereon are opposed to the question, then the tax shall not become
effective unless and until the question is resubmitted under this section
to the qualified voters and such question is approved by a majority of
the qualified voters voting on the question.

3. Any tax imposed under this section shall be administered, collected,
enforced, and operated by the governing body of the city adopting the
tax. All revenue generated by the tax shall be deposited in a special
trust fund and shall be used solely for the designated purposes. If the
tax is repealed, all funds remaining in the special trust fund shall
continue to be used solely for the designated purposes. Any funds in the
special trust fund which are not needed for current expenditures may be
invested in the same manner as other funds are invested. Any interest and
moneys earned on such investments shall be credited to the fund.

4. The governing body of any city that has adopted the tax authorized in
this section may submit the question of repeal of the tax to the voters
on any date available for elections for the city. The ballot of
submission shall be in substantially the following form:

Shall ...... (insert the name of the city) repeal the tax imposed at a
rate of ...... (insert rate of percent) percent for the purpose of
promoting tourism?

[ ] YES [ ] NO

If a majority of the votes cast on the proposal are in favor of repeal,
that repeal shall become effective on December thirty-first of the
calendar year in which such repeal was approved. If a majority of the
votes cast on the question by the qualified voters voting thereon are
opposed to the repeal, then the tax authorized in this section shall
remain effective until the question is resubmitted under this section to
the qualified voters, and the repeal is approved by a majority of the
qualified voters voting on the question.

5. Whenever the governing body of any city that has adopted the tax
authorized in this section receives a petition, signed by ten percent of
the registered voters of the city voting in the last gubernatorial
election, calling for an election to repeal the tax imposed under this
section, the governing body shall submit to the voters of the city a
proposal to repeal the tax. If a majority of the votes cast on the
question by the qualified voters voting thereon are in favor of the
repeal, that repeal shall become effective on December thirty-first of
the calendar year in which such repeal was approved. If a majority of the
votes cast on the question by the qualified voters voting thereon are
opposed to the repeal, then the tax shall remain effective until the
question is resubmitted under this section to the qualified voters and
the repeal is approved by a majority of the qualified voters voting on
the question.

6. As used in this section, "transient guests" means a person or persons
who occupy a room or rooms in a hotel or motel for thirty-one days or
less during any calendar quarter. (L. 2004 S.B. 1394 § 94.839)

1. The governing body of any city of the third classification
with more than twelve thousand four hundred but less than twelve thousand
five hundred inhabitants, the governing body of any city of the fourth
classification with more than two thousand three hundred but less than
two thousand four hundred inhabitants and located in any county of the
fourth classification with more than thirty-two thousand nine hundred but
less than thirty-three thousand inhabitants, and the governing body 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 county of the fourth classification with more than twenty-three
thousand seven hundred but less than twenty-three thousand eight hundred
inhabitants may impose a tax on the charges for all sleeping rooms paid
by the transient guests of hotels or motels situated in the city or a
portion thereof, which shall be not more than five percent per occupied
room per night, except that such tax shall not become effective unless
the governing body of the city submits to the voters of the city at a
state general or primary election a proposal to authorize the governing
body of the city to impose a tax pursuant to this section. The tax
authorized in this section shall be in addition to the charge for the
sleeping room and all other taxes imposed by law, and the proceeds of
such tax shall be used by the city solely for the promotion of tourism.
Such tax shall be stated separately from all other charges and taxes.

2. The ballot of submission for the tax authorized in this section shall
be in substantially the following form:

Shall ..................................... (insert the name of the city)
impose a tax on the charges for all sleeping rooms paid by the transient
guests of hotels and motels situated in
.................................. (name of city) at a rate of ..........
(insert rate of percent) percent for the sole purpose of promoting
tourism?

[ ] YES [ ] NO

If a majority of the votes cast on the question by the qualified voters
voting thereon are in favor of the question, then the tax shall become
effective on the first day of the second calendar quarter following the
calendar quarter in which the election was held. If a majority of the
votes cast on the question by the qualified voters voting thereon are
opposed to the question, then the tax authorized by this section shall
not become effective unless and until the question is resubmitted
pursuant to this section to the qualified voters of the city and such
question is approved by a majority of the qualified voters of the city
voting on the question.

3. As used in this section, "transient guests" means a person or persons
who occupy a room or rooms in a hotel or motel for thirty-one days or
less during any calendar quarter. (L. 2003 H.B. 181, A.L. 2004 H.B. 1456
and H.B. 824)

1. The governing body of any city of the fourth classification
with more than six hundred but less than seven hundred inhabitants and
located in any county of the second classification with more than
nineteen thousand seven hundred but less than nineteen thousand eight
hundred inhabitants or any city of the fourth classification with more
than two thousand two hundred but less than two thousand three hundred
inhabitants and located in any county of the third classification without
a township form of government and with more than twenty thousand but less
than twenty thousand one hundred inhabitants may impose a tax on the
charges for all sleeping rooms paid by the transient guests of hotels or
motels situated in the city or a portion thereof, which shall be not more
than five percent per occupied room per night, except that such tax shall
not become effective unless the governing body of the city submits to the
voters of the city at a state general or primary election a proposal to
authorize the governing body of the city to impose a tax under this
section. The tax authorized in this section shall be in addition to the
charge for the sleeping room and all other taxes imposed by law, and
shall be stated separately from all other charges and taxes.

2. The ballot of submission for the tax authorized in this section shall
be in substantially the following form:

Shall ................................... (insert the name of the city)
impose a tax on the charges for all sleeping rooms paid by the transient
guests of hotels and motels situated in
.................................. (name of city) at a rate of
............. (insert rate of percent) percent for tourism purposes,
including infrastructure improvements?

[ ] YES [ ] NO

If a majority of the votes cast on the question by the qualified voters
voting thereon are in favor of the question, then the tax shall become
effective on the first day of the second calendar quarter following the
calendar quarter in which the election was held. If a majority of the
votes cast on the question by the qualified voters voting thereon are
opposed to the question, then the tax shall not become effective unless
and until the question is resubmitted under this section to the qualified
voters of the city and such question is approved by a majority of the
qualified voters of the city voting on the question.

3. At least sixty-five percent of the revenue generated by the tax
authorized in this section shall be used by the city solely for tourism
purposes, and not more than thirty-five percent of the revenue generated
may be used for infrastructure improvements. All revenue generated by the
tax shall be deposited in a special trust fund and shall be used solely
for the designated purposes. If the tax is repealed, all funds remaining
in the special trust fund shall continue to be used solely for the
designated purposes. Any funds in the special trust fund which are not
needed for current expenditures may be invested by the governing body in
accordance with applicable laws relating to the investment of other city
funds.

4. The governing body of any city that has adopted the sales tax
authorized in this section may submit the question of repeal of the tax
to the voters on any date available for elections for the city. The
ballot of submission shall be in substantially the following form:

Shall ...................................... (insert the name of the
city) repeal the sales tax imposed at a rate of .......... (insert rate
of percent) percent for tourism purposes?

[ ] YES [ ] NO

If a majority of the votes cast on the proposal are in favor of repeal,
that repeal shall become effective on December thirty-first of the
calendar year in which such repeal was approved. If a majority of the
votes cast on the question by the qualified voters voting thereon are
opposed to the repeal, then the sales tax authorized in this section
shall remain effective until the question is resubmitted under this
section to the qualified voters of the city, and the repeal is approved
by a majority of the qualified voters voting on the question.

5. Whenever the governing body of any city that has adopted the sales tax
authorized in this section receives a petition, signed by ten percent of
the registered voters of the city voting in the last gubernatorial
election, calling for an election to repeal the sales tax imposed under
this section, the governing body shall submit to the voters of the city a
proposal to repeal the tax. If a majority of the votes cast on the
question by the qualified voters voting thereon are in favor of the
repeal, that repeal shall become effective on December thirty-first of
the calendar year in which such repeal was approved. If a majority of the
votes cast on the question by the qualified voters voting thereon are
opposed to the repeal, then the tax shall remain effective until the
question is resubmitted under this section to the qualified voters of the
city and the repeal is approved by a majority of the qualified voters
voting on the question.

6. As used in this section, "transient guests" means a person or persons
who occupy a room or rooms in a hotel or motel for thirty-one days or
less during any calendar quarter. (L. 2004 H.B. 1456 and H.B. 824)

1. The governing body of any city of the fourth classification
with more than two thousand five hundred but fewer than two thousand six
hundred inhabitants and located in any county of the third classification
without a township form of government and with more than ten thousand
four hundred but fewer than ten thousand five hundred inhabitants, the
governing body of any special charter city with more than nine hundred
fifty but fewer than one thousand fifty inhabitants, and the governing
body of any city of the fourth classification with more than one thousand
two hundred but fewer than one thousand three hundred inhabitants and
located in any county of the third classification without a township form
of government and with more than four thousand three hundred but fewer
than four thousand four hundred inhabitants may impose a tax on the
charges for all sleeping rooms paid by the transient guests of hotels or
motels situated in the city or a portion thereof, which shall not be more
than five percent per occupied room per night, except that such tax shall
not become effective unless the governing body of the city submits to the
voters of the city at a state general or primary election a proposal to
authorize the governing body of the city to impose a tax under this
section. The tax authorized in this section shall be in addition to the
charge for the sleeping room and all other taxes imposed by law, and the
proceeds of such tax shall be used by the city solely for the promotion
of tourism. Such tax shall be stated separately from all other charges
and taxes.

2. The ballot of submission for the tax authorized in this section shall
be in substantially the following form:

Shall ..................................... (insert the name of the city)
impose a tax on the charges for all sleeping rooms paid by the transient
guests of hotels and motels situated in
.................................. (name of city) at a rate of ..........
(insert rate of percent) percent for the sole purpose of promoting
tourism?

[ ] YES [ ] NO

If a majority of the votes cast on the question by the qualified voters
voting thereon are in favor of the question, then the tax shall become
effective on the first day of the second calendar quarter following the
calendar quarter in which the election was held. If a majority of the
votes cast on the question by the qualified voters voting thereon are
opposed to the question, then the tax authorized by this section shall
not become effective unless and until the question is resubmitted under
this section to the qualified voters of the city and such question is
approved by a majority of the qualified voters of the city voting on the
question.

3. As used in this section, "transient guests" means a person or persons
who occupy a room or rooms in a hotel or motel for thirty-one days or
less during any calendar quarter. (L. 2005 H.B. 58 merged with H.B. 186)

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, RSMo, notwithstanding;

(2) "Food establishment", any cafe, cafeteria, lunchroom, or restaurant
which sells food at retail;

(3) "Municipality", any village or fourth class city with more than two
hundred but less than three hundred inhabitants and located in any county
of the third classification with a township form of government and with
more than twelve thousand five hundred but less than twelve thousand six
hundred inhabitants;

(4) "Transient guest", a person or persons who occupy a room or rooms in
a hotel or motel for thirty-one days or less during any calendar quarter.

2. The governing body of any municipality may impose, by order or
ordinance:

(1) A tax, not to exceed six percent per room per night, on the charges
for all sleeping rooms paid by the transient guests of hotels or motels
situated in the municipality or a portion thereof; and

(2) A tax, not to exceed two percent, on the gross receipts derived from
the retail sales of food by every person operating a food establishment
in the municipality.

The taxes shall be imposed solely for the purpose of funding the
construction, maintenance, and operation of capital improvements. The
order or ordinance shall not become effective unless the governing body
of the municipality submits to the voters of the municipality at a state
general or primary election a proposal to authorize the governing body of
the municipality to impose taxes under this section. The taxes authorized
in this section shall be in addition to the charge for the sleeping room,
the retail sales of food at a food establishment, and all other taxes
imposed by law, and shall be stated separately from all other charges and
taxes.

3. The ballot of submission for the taxes authorized in this section
shall be in substantially the following form:

Shall ...... (insert the name of the municipality) impose a tax on the
charges for all retail sales of food at a food establishment situated in
...... (name of municipality) at a rate of ...... (insert rate of
percent) percent, and for all sleeping rooms paid by the transient guests
of hotels and motels situated in ...... (name of municipality) at a rate
of ...... (insert rate of percent) percent, solely for the purpose of
funding the construction, maintenance, and operation of capital
improvements?

[ ] YES [ ] NO

If a majority of the votes cast on the question by the qualified voters
voting thereon are in favor of the question, then the taxes shall become
effective on the first day of the second calendar quarter after the
director of revenue receives notice of the adoption of the taxes. If a
majority of the votes cast on the question by the qualified voters voting
thereon are opposed to the question, then the taxes shall not become
effective unless and until the question is resubmitted under this section
to the qualified voters and such question is approved by a majority of
the qualified voters voting on the question.

4. Any tax on the retail sales of food imposed under this section shall
be administered, collected, enforced, and operated as required in section
32.087, RSMo, and any transient guest tax imposed under this section
shall be administered, collected, enforced, and operated by the
municipality imposing the tax. All revenue generated by the tax shall be
deposited in a special trust fund and shall be used solely for the
designated purposes. If the tax is repealed, all funds remaining in the
special trust fund shall continue to be used solely for the designated
purposes. Any funds in the special trust fund which are not needed for
current expenditures may be invested in the same manner as other funds
are invested. Any interest and moneys earned on such investments shall be
credited to the fund.

5. Once the initial bonds, if any, have been satisfied, then the
governing body of any municipality that has adopted the taxes authorized
in this section may submit the question of repeal of the taxes to the
voters on any date available for elections for the municipality. The
ballot of submission shall be in substantially the following form:

Shall ...... (insert the name of the municipality) repeal the taxes
imposed at the rates of ...... (insert rate of percent) and ......
(insert rate of percent) percent for the purpose of funding the
construction, maintenance, and operation of capital improvements?

[ ] YES [ ] NO

If a majority of the votes cast on the proposal are in favor of repeal,
that repeal shall become effective on December thirty-first of the
calendar year in which such repeal was approved. If a majority of the
votes cast on the question by the qualified voters voting thereon are
opposed to the repeal, then the tax authorized in this section shall
remain effective until the question is resubmitted under this section to
the qualified voters, and the repeal is approved by a majority of the
qualified voters voting on the question.

6. Once the initial bonds, if any, have been satisfied, then, whenever
the governing body of any municipality that has adopted the taxes
authorized in this section receives a petition, signed by ten percent of
the registered voters of the municipality voting in the last
gubernatorial election, calling for an election to repeal the taxes
imposed under this section, the governing body shall submit to the voters
of the municipality a proposal to repeal the taxes. If a majority of the
votes cast on the question by the qualified voters voting thereon are in
favor of the repeal, that repeal shall become effective on December
thirty-first of the calendar year in which such repeal was approved. If a
majority of the votes cast on the question by the qualified voters voting
thereon are opposed to the repeal, then the tax shall remain effective
until the question is resubmitted under this section to the qualified
voters and the repeal is approved by a majority of the qualified voters
voting on the question. (L. 2005 H.B. 58 merged with H.B. 186)

Effective 5-24-05 (H.B. 186) 8-28-05 (H.B. 58)

Any city, town or village located within a county of the first
classification having a charter form of government and having a
population of nine hundred thousand or more inhabitants may by a vote of
its governing body impose a sales tax in the amount of one-eighth of one
percent or one-fourth of one percent on the receipts from the sale at
retail of all tangible personal property or taxable services at retail
within the city, town or village, but no such ordinance shall become
effective unless the council or other governing body submits to the
voters of the city, town or village at a city or state general, primary,
or special election, a proposal to authorize the council or other
governing body of the city, town or village to impose such a sales tax.
The ballot of submission shall contain, but is not limited to, the
following language:

Shall the city of ........................ (city's name) impose a sales
tax of ............ (insert amount)?

[ ] YES [ ] NO If you are in favor of the question, place an "X" in the
box opposite "YES". If you are opposed to the question, place an "X" in
the box opposite "NO". If a majority of the votes cast on the proposal by
the qualified voters voting thereon are in favor of the proposal, then
the ordinance and any amendments thereto shall be in effect. If a
majority of the votes cast by the qualified voters voting thereon are
opposed to the proposal, then the council or other governing body of the
city, town or village shall have no power to impose the tax authorized in
this section unless and until the council or other governing body submits
another proposal to authorize the council or other governing body to
impose the tax and such proposal is approved by a majority of the
qualified voters voting thereon. (L. 1993 H.B. 618 § 2 subsec. 1)

CROSS REFERENCE: Municipalities in St. Louis County, additional sales tax
for capital improvement purposes, RSMo 94.890

If any city, town, or village shall hereafter change or alter its
boundaries, the city clerk of the municipality shall forward to the
director of revenue, by registered mail, a certified copy of the
ordinance adding or detaching territory from the municipality. The
ordinance shall reflect the effective date thereof, and shall be
accompanied by a map of the municipality clearly showing the territory
added thereto or detached therefrom. Upon receipt of the ordinance and
map, the tax imposed by sections 94.850 to 94.857 shall be effective in
the added territory or abolished in the detached territory on the
effective date of the change of the municipal boundary. (L. 1993 H.B. 618
§ 2 subsec. 2)

CROSS REFERENCE: Municipalities in St. Louis County, additional sales tax
for capital improvement purposes, RSMo 94.890

Except as modified in sections 94.850 to 94.857, all provisions
of sections 32.085 and 32.087, RSMo, shall apply to the tax imposed under
sections 94.850 to 94.857. (L. 1993 H.B. 618 § 3)

1. All sales taxes collected by the director of revenue under
sections 94.850 to 94.857, less one percent for cost of collection which
shall be deposited in the state's general revenue fund after payment of
premiums for surety bonds as provided in section 32.087, RSMo, shall be
deposited in a special trust fund, which is hereby created, to be known
as the "Special Municipal Sales Tax Trust Fund". The moneys in the
special municipal sales tax trust fund shall not be deemed to be state
funds and shall not be commingled with any funds of the state. The
director of revenue shall keep accurate records of the amount of money in
the trust fund which was collected in each municipality imposing the
sales tax established in sections 94.850 to 94.857, and the records shall
be open to the inspection of officers of the municipality and the public.

2. The special municipal sales tax trust fund shall be distributed in
conjunction with the county sales tax levied under sections 66.600 to
66.630, RSMo, and may be combined by the director of revenue in a single
payment. The director of revenue shall distribute to the municipality
levying the tax a portion of the taxes based on the location in which the
sales were deemed consummated under subsection 12 of section 32.087,
RSMo, in accordance with the formula described in this subsection. Except
for distributions relating to recently annexed areas described in
subsection 4 of this section, after deducting the distribution to the
municipality, the director of revenue shall distribute the remaining
funds in the special municipal sales tax fund to the cities, towns and
villages and the county in group B as defined in section 66.620, RSMo, as
follows: To the county, ten percent multiplied by the percentage of the
population of unincorporated county which has been annexed or
incorporated since April 1, 1993, multiplied by the total sales tax
revenues, and a percentage of the remaining distributable revenue equal
to the percentage ratio that the population of the unincorporated areas
of the county bears to the total population of group B; and to each city,
town or village in group B located wholly within the taxing county, a
percentage of the remaining distributable revenue equal to the percentage
ratio that the population of such city, town or village bears to the
total population of group B; and to each city, town or village located
partly within the taxing county, a percentage of the remaining
distributable revenue equal to the percentage ratio that the population
of that part of the city, town or village located within the taxing
county bears to the total population of group B.

3. For purposes of administering the distribution formula of subsection 2
of this section, the revenues arising each year from sales occurring
within the municipality shall be shared as follows: The municipality
shall receive that portion of the revenues arising from sales occurring
within the municipality that remains after deducting therefrom an amount
equal to the cumulative sales tax revenues arising from sales within the
municipality multiplied by the sum of ten percent multiplied by the
percentage of the population of unincorporated county which has been
annexed or incorporated after April 1, 1993, and the greater of 12.5
percent or the percentage equal to the product of 11.627 multiplied by
the logarithm (to base 10) of the product of 0.15 multiplied by the total
of the cumulative per capita sales taxes arising from sales within the
municipality pursuant to sections 94.850 to 94.857 less one-eighth, in
the case of a one-eighth of one percent sales tax, or one quarter, in the
case of a one-fourth of one percent sales tax, of the per capita
countywide average of all sales tax distributions during the prior
calendar year under section 66.620, RSMo, which average is reduced by the
percentage which is equal to ten percent multiplied by the percentage of
the population of unincorporated county which has been annexed or
incorporated after April 1, 1993.

4. Sales taxes arising from sales within recently annexed areas pursuant
to sections 94.850 to 94.857 shall be divided half to the municipality
and half to the county until the fifth anniversary of the effective date
of the annexation, and shall thereafter be distributed as provided in
subsections 2 and 3 of this section. A "recently annexed area" is any
area which was annexed or incorporated from or in the unincorporated area
of the county less than five years prior to the effective date of the
sales tax under sections 94.850 to 94.857.

5. Not later than the tenth day of each month, the director of revenue
shall distribute all moneys deposited in the special municipal sales tax
trust fund during the preceding month as provided in this section.

6. The director of revenue may authorize the state treasurer to make
refunds from the amounts in the trust fund and credited to any
municipality for erroneous payments and overpayments made, and may redeem
dishonored checks and drafts deposited to the credit of such
municipalities. If any city, town or village abolishes the tax, the
municipality shall notify the director of revenue of the action at least
ninety days prior to the effective date of the repeal and the director of
revenue may order retention in the trust fund, for a period of one year,
of two percent of the amount collected after receipt of such notice to
cover possible refunds or overpayment of the tax and to redeem dishonored
checks and drafts deposited to the credit of such accounts. After one
year has elapsed after the effective date of abolition of the tax in such
municipality, the director of revenue shall remit the balance in the
account to the municipality and close the account. The director of
revenue shall notify each county of each instance of any amount refunded
or any check redeemed from receipts due the municipality. (L. 1993 H.B.
618 § 4)

In addition to all other taxes prescribed by law, the governing
body of any municipality of the third classification with a population of
at least fifteen thousand but not more than eighteen thousand inhabitants
located within a county with a population of at least thirty-five
thousand but not more than forty-five thousand inhabitants which has a
total assessed valuation of at least two hundred seventy-five million
dollars but not more than three hundred twenty-five million dollars, the
governing body of any county with a population of at least twenty
thousand but not more than twenty-five thousand which has a total
assessed valuation of at least one hundred twenty million dollars but not
more than one hundred forty million dollars and the governing body of any
county with a population of at least twenty-eight thousand but not more
than thirty-one thousand which has a total assessed valuation of at least
two hundred fifty-five million dollars or any municipality located in
such county and the governing body of any county with a population of at
least twenty-five thousand but not more than thirty thousand which has a
total assessed valuation of at least two hundred million dollars but not
more than two hundred five million dollars or any municipality located in
such county, or any city located partially but not wholly within a county
of the third classification with a population of at least thirty-nine
thousand inhabitants may impose, by ordinance or order, a tax on the
price paid or charged to any person for rooms or accommodations paid by
transient guests of hotels, motels, condominium units, campgrounds, and
tourist courts situated within the political subdivision, at a rate not
to exceed four percent of such price paid or charged. As used in this
section, the term "hotel", "motel", or "tourist court" means any
structure or building, under one management, which contains rooms
furnished for the accommodation or lodging of guests, with or without
meals being provided, including bed and breakfast facilities, and kept,
used, maintained, advertised, or held out to the public as a place where
sleeping accommodations are sought for pay or compensation to transient
guests, and the term "campground" means real property, other than
state-owned property, which contains parcels for rent to transient guests
for pay or compensation, which may include temporary utility hook-ups for
use by the transient guests, and where such transient guests generally
use tents, recreational vehicles or some other form of temporary shelter
while on the rented premises. Shelters for the homeless operated by
not-for-profit organizations are not a hotel, motel, or tourist court for
the purposes of this section. As used in this section, the term
"transient guest" means a person who occupies a room or rooms in a hotel,
motel, campground, or tourist court for thirty consecutive days or less.
(L. 1994 S.B. 749, A.L. 1997 2d Ex. Sess. H.B. 3)

Effective 9-15-97

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 governing body shall prescribe. (L. 1994 S.B. 749)

*Words "this section" appear in original rolls.

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 fund shall not be commingled with any other funds of
the political subdivision except as specifically provided in this
section. The taxes collected shall be used, upon appropriation by the
political subdivision, solely for the purpose of constructing,
maintaining, or operating convention and tourism facilities, and at least
twenty-five percent of such taxes collected shall be used for tourism
marketing and promotional purposes; except that in any city with a
population of less than one thousand five hundred inhabitants, forty
percent of such taxes collected may be transferred to such city's general
revenue fund and the remaining thirty-five percent may be used for city
capital improvements, pursuant to voter approval. The moneys in the
tourism tax trust fund of any city with a population of at least fifteen
thousand located partially but not wholly within a county of the third
classification with a population of at least thirty-nine thousand
inhabitants shall be used solely for tourism marketing and promotional
purposes. The tax authorized by section 94.870 shall be in addition to
any and all other sales taxes allowed by law, but no ordinance or order
imposing a tax under section 94.870 shall be effective unless the
governing body of the political subdivision submits to the voters of the
political subdivision at a municipal or state general, primary, or
special election a proposal to authorize the governing body of the
political subdivision to impose such tax. (L. 1994 S.B. 749, A.L. 1996
H.B. 1237, A.L. 2002 H.B. 1041 merged with S.B. 1151)

The ballot of submission shall contain, but need not be limited
to:

Shall the governing body of ........................... (insert name of
political subdivision) impose a tourism tax of .......% on sales, charges
or admissions on all hotels, motels, recreation vehicle parks, campground
sites, condominium units rented for less than thirty days for the purpose
of funding ...................... (insert type of improvement)?

[ ] YES [ ] NO If a majority of the votes cast on the question by the
qualified voters voting thereon are in favor of the question, then the
tax shall become effective on the first day of the calendar quarter
following the calendar quarter in which the election was held. If a
majority of the votes cast on the question by the qualified voters voting
thereon are opposed to the question, then the governing body shall have
no power to impose the tax authorized by section 94.870 unless and until
the governing body again submits the question to the qualified voters and
such question is approved by a majority of the qualified voters voting on
the question. (L. 1994 S.B. 749)

On and after the effective date of any tax authorized under the
provisions of section 94.870, the political subdivision which levied the
tax may adopt one of the two following provisions for the collection and
administration of the tax:

(1) The political subdivision which levied the tax may adopt rules and
regulations for the internal collection of such tax by the officers
usually responsible for collection and administration of taxes; or

(2) The political subdivision may enter into an agreement with the
director of revenue of the state of Missouri for the purpose of
collecting the tax authorized in section 94.870. In the event any
political subdivision enters into an agreement with the director of
revenue of the state of Missouri for the collection of the tax authorized
in section 94.870, the director of revenue shall perform all functions
incident to the administration, collection, enforcement and operation of
such tax, and the director of revenue shall collect the additional tax
authorized under the provisions of section 94.870. The tax authorized
under the provisions of section 94.870 shall be collected and reported
upon such forms and under such administrative rules and regulations as
may be prescribed by the director of revenue, and the director of revenue
shall retain not less than one percent nor more than three percent for
cost of collection. (L. 1994 S.B. 749)

If a tax is imposed by a political subdivision under section
94.870, the political subdivision may collect a penalty of one percent
and interest not to exceed two percent per month on unpaid taxes which
shall be considered delinquent thirty days after the last day of each
quarter. (L. 1994 S.B. 749)

1. The governing body of any municipality located in whole or in
part within any county of the first classification having a charter form
of government and containing a population of nine hundred thousand or
more is hereby authorized to impose, by ordinance, a one-half of one
percent sales tax on all retail sales which are subject to taxation under
the provisions of sections 144.010 to 144.525, RSMo, for the purpose of
funding capital improvements, including the operation and maintenance of
capital improvements. The tax authorized by this section shall be in
addition to any and all other sales taxes allowed by law. The ordinance
shall become effective after the governing body of the municipality shall
submit to the voters of the municipality, a proposal to authorize the tax
and, if such tax is to be used to retire bonds to authorize such bonds
and their retirement by such tax, to authorize the retirement of debt
under previously authorized bonded indebtedness.

2. The ballot of submission shall contain, but need not be limited to:

(1) If the proposal submitted involves only authorization to impose the
tax, the following language:

Shall the municipality of ............. (municipality's name) impose a
sales tax of one-half of one percent for the purpose of funding capital
improvements which may include the retirement of debt under previously
authorized bonded indebtedness?

[ ] YES [ ] NO If you are in favor of the question, place an "X" in the
box opposite "Yes". If you are opposed to the question, place an "X" in
the box opposite "No"; or

(2) If the proposal submitted involves authorization to issue bonds and
repay such bonds with revenues from the tax authorized by this section,
the following language:

Shall the municipality of .............. (municipality's name) issue
bonds in the amount of ............ (insert amount) to fund capital
improvements and impose a sales tax of one-half of one percent to repay
such bonds?

[ ] YES [ ] NO If you are in favor of the question, place an "X" in the
box opposite "Yes". If you are opposed to the question, place an "X" in
box opposite "No". If a majority of the votes cast on the proposal by the
qualified voters voting thereon are in favor of the proposal, then the
ordinance* shall be in effect; provided that any proposal submitted under
subdivision (2) of this subsection must be approved by the
constitutionally required percentage of the voters voting thereon. If a
majority of the votes cast by the qualified voters voting are opposed to
the proposal, then the governing body of the municipality shall have no
power to issue any bonds or impose the sales tax authorized in this
section unless and until the governing body of the municipality shall
again have submitted another such proposal and the proposal is approved
by the requisite majority of the qualified voters voting thereon.
However, in no event shall a proposal pursuant to this section be
submitted to the voters sooner than twelve months from the date of the
last proposal submitted pursuant to this section.

3. No tax imposed pursuant to this section for the purpose of retiring
bonds issued under this section may be terminated until all of such bonds
have been retired.

4. Within thirty days of the approval of a capital improvement sales tax
pursuant to this section and section 94.577, the governing body shall
choose one of the following options:

OPTION 1 Eighty-five percent of the moneys generated within each
municipality shall be retained in subaccount #1 of the trust fund created
in subsection 5 of this section and shall be returned to that
municipality as provided in subdivision (1) of subsection 5 of this
section. Fifteen percent of the moneys generated within each municipality
shall be retained in subaccount #2 of the trust fund created in, and
allocated as provided in, subdivision (2) of subsection 5 of this section.

OPTION 2 One hundred percent of the moneys generated within each
municipality shall be retained in subaccount #2 of the trust fund created
in, and allocated as provided in, subdivision (2) of subsection 5 of this
section.

5. The moneys shall be retained in two separate subaccounts in the
"Municipal Capital Improvement Sales Tax Fund" which is hereby created in
the state treasury. The fund moneys shall be distributed to each
municipality as follows:

(1) For municipalities choosing Option 1, eighty-five percent of the
taxes collected within each municipality and retained in subaccount #1 of
the trust fund shall be returned to each municipality;

(2) For municipalities choosing Option 2, the moneys retained in
subaccount #2 of the trust fund shall be distributed to each municipality
based on the percentage ratio that the population of that municipality
bears to the total population of all of the municipalities choosing
Option 2.

6. All revenue received by a municipality from the tax authorized under
the provisions of this section shall be deposited monthly in a special
trust fund and shall be used solely for capital improvements, including
the operation and maintenance of capital improvements, for so long as the
tax shall remain in effect. Once the tax authorized by this section is
abolished or is terminated by any means, all funds remaining in the
special trust fund required by this subsection shall be used solely for
the maintenance of the capital improvements made with revenues raised by
the tax authorized by this section. Any funds in the special trust fund
required by this subsection which are not needed for current expenditures
may be invested by the governing body in accordance with applicable laws
relating to the investment of other municipal funds. The provisions of
this subsection shall apply only to taxes authorized by this section
which have not been imposed to retire bonds issued pursuant to this
section.

7. All revenue received by a municipality which issues bonds under this
section and imposes the tax authorized by this section to retire such
bonds shall be deposited in a special trust fund and shall be used solely
to retire such bonds, except to the extent that such funds are required
for the operation and maintenance of capital improvements. Once all of
such bonds have been retired, all funds remaining in the special trust
fund required by this subsection shall be used solely for the maintenance
of the capital improvements made with the revenue received as a result of
the issuance of such bonds. Any funds in the special trust fund required
by this subsection which are not needed to meet current obligations under
the bonds issued under this section may be invested by the governing body
in accordance with applicable laws relating to the investment of other
municipal funds. The provisions of this subsection shall apply only to
taxes authorized by this section which have been imposed to retire bonds
issued under this section.

8. After the effective date of any tax imposed under the provisions of
this section, the director of revenue shall perform all functions
incident to the administration, collection, enforcement, and operation of
the tax in the same manner as provided in sections 94.500 to 94.570**,
and the director of revenue shall collect in addition to the sales tax
for the state of Missouri the additional tax authorized under the
authority of this section. The tax imposed hereunder and the tax imposed
under the sales tax law of the state of Missouri shall be collected
together and reported upon such forms and under such administrative rules
and regulations as may be prescribed by the director of revenue. Except
as modified in this section, all provisions of sections 32.085 and
32.087, RSMo, shall apply to the tax imposed under this section.

9. The director of revenue may authorize the state treasurer to make
refunds from the amounts in the trust fund and credited to any
municipality for erroneous payments and overpayments made, and may redeem
dishonored checks and drafts deposited to the credit of such
municipalities. If any municipality abolishes the tax, the municipality
shall notify the director of revenue of the action at least ninety days
prior to the effective date of the repeal and the director of revenue may
order retention in the trust fund, for a period of one year, of two
percent of the amount collected after receipt of such notice to cover
possible refunds or overpayment of the tax and to redeem dishonored
checks and drafts deposited to the credit of such accounts. After one
year has elapsed after the effective date of abolition of the tax in such
municipality, the director of revenue shall remit the balance in the
account to the municipality and close the account of that municipality.
The director of revenue shall notify each municipality of each instance
of any amount refunded or any check redeemed from receipts due the
municipality.

10. Any other provision of this chapter notwithstanding, any municipality
in a charter county, with a population of nine hundred thousand or more
which adopted a capital improvement sales tax before August 28, 1995,
shall by ordinance select Option 1 or Option 2 within sixty days of
August 28, 1995. (L. 1995 H.B. 607 § 1)

*Word "and" appears here in original rolls.

**Section 94.570 was repealed by H.B. 29 § A, 1991.

1. The governing body of any city of the third classification
with more than ten thousand eight hundred but less than ten thousand nine
hundred inhabitants located at least partly within a county of the first
classification with more than one hundred eighty-four thousand but less
than one hundred eighty-eight thousand inhabitants is hereby authorized
to impose, by ordinance or order, a sales tax in the amount of up to
one-half of one percent on all retail sales made in such city which are
subject to taxation under the provisions of sections 144.010 to 144.525,
RSMo, for the purpose of improving the public safety for such city,
including but not limited to expenditures on equipment, city employee
salaries and benefits, and facilities for police, fire and emergency
medical providers. The tax authorized by this section shall be in
addition to any and all other sales taxes allowed by law, except that no
ordinance or order imposing a sales tax pursuant to the provisions of
this section shall be effective unless the governing body of the city
submits to the voters of the city, at a county or state general, primary
or special election, a proposal to authorize the governing body of the
city to impose a tax.

2. If the proposal submitted involves only authorization to impose the
tax authorized by this section, the ballot of submission shall contain,
but need not be limited to, the following language:

Shall the city of .............. (city's name) impose a citywide sales
tax of ............. (insert amount) for the purpose of improving the
public safety of the city?

[ ] YES [ ] NO

If you are in favor of the question, place an "X" in the box opposite
"Yes". If you are opposed to the question, place an "X" in the box
opposite "No".

If a majority of the votes cast on the proposal by the qualified voters
voting thereon are in favor of the proposal submitted pursuant to this
subsection, then the ordinance or order and any amendments thereto shall
be in effect on the first day of the second quarter immediately following
the election approving the proposal. If a proposal receives less than the
required majority, then the governing body of the city shall have no
power to impose the sales tax herein authorized unless and until the
governing body of the city shall again have submitted another proposal to
authorize the governing body of the city to impose the sales tax
authorized by this section and such proposal is approved by the required
majority of the qualified voters voting thereon. However, in no event
shall a proposal pursuant to this section be submitted to the voters
sooner than twelve months from the date of the last proposal pursuant to
this section.

3. All revenue received by a city from the tax authorized under the
provisions of this section shall be deposited in a special trust fund and
shall be used solely for improving the public safety for such city for so
long as the tax shall remain in effect.

4. Once the tax authorized by this section is abolished or is terminated
by any means, all funds remaining in the special trust fund shall be used
solely for improving the public safety for the city. Any funds in such
special trust fund which are not needed for current expenditures may be
invested by the governing body in accordance with applicable laws
relating to the investment of other city funds.

5. All sales taxes collected by the director of the department of revenue
under this section on behalf of any city, less one percent for cost of
collection which shall be deposited in the state's general revenue fund
after payment of premiums for surety bonds as provided in section 32.087,
RSMo, shall be deposited in a special trust fund, which is hereby created
in the state treasury, to be known as the "City Public Safety Sales Tax
Trust Fund". The moneys in the trust fund shall not be deemed to be state
funds and shall not be commingled with any funds of the state. The
provisions of section 33.080, RSMo, to the contrary notwithstanding,
money in this fund shall not be transferred and placed to the credit of
the general revenue fund. The director of the department of revenue shall
keep accurate records of the amount of money in the trust and which was
collected in each city imposing a sales tax pursuant to this section, and
the records shall be open to the inspection of officers of the city and
the public. Not later than the tenth day of each month the director of
the department of revenue shall distribute all moneys deposited in the
trust fund during the preceding month to the city which levied the tax;
such funds shall be deposited with the city treasurer of each such city,
and all expenditures of funds arising from the trust fund shall be by an
appropriation act to be enacted by the governing body of each such city.
Expenditures may be made from the fund for any functions authorized in
the ordinance or order adopted by the governing body submitting the tax
to the voters.

6. The director of the department of revenue may authorize the state
treasurer to make refunds from the amounts in the trust fund and credited
to any city for erroneous payments and overpayments made, and may redeem
dishonored checks and drafts deposited to the credit of such cities. If
any city abolishes the tax, the city shall notify the director of the
department of revenue of the action at least ninety days prior to the
effective date of the repeal and the director of the department of
revenue may order retention in the trust fund, for a period of one year,
of two percent of the amount collected after receipt of such notice to
cover possible refunds or overpayment of the tax and to redeem dishonored
checks and drafts deposited to the credit of such accounts. After one
year has elapsed after the effective date of abolition of the tax in such
city, the director of the department of revenue shall remit the balance
in the account to the city and close the account of that city. The
director of the department of revenue shall notify each city of each
instance of any amount refunded or any check redeemed from receipts due
the city.

7. Except as modified in this section, all provisions of sections 32.085
and 32.087, RSMo, shall apply to the tax imposed pursuant to this
section. (L. 2003 S.B. 269 §67.230)

Effective 5-15-03

1. The governing body of any city of the third classification
with more than twenty-six thousand three hundred but less than twenty-six
thousand seven hundred inhabitants may impose, by order or ordinance, a
sales tax on all retail sales made in the city which are subject to
taxation under chapter 144, RSMo. The tax authorized in this section may
be imposed in an amount of up to one-half of one percent, and shall be
imposed solely for the purpose of improving the public safety for such
city, including but not limited to expenditures on equipment, city
employee salaries and benefits, and facilities for police, fire and
emergency medical providers. The tax authorized in this section shall be
in addition to all other sales taxes imposed by law, and shall be stated
separately from all other charges and taxes. The order or ordinance
imposing a sales tax under this section shall not become effective unless
the governing body of the city submits to the voters residing within the
city, at a county or state general, primary, or special election, a
proposal to authorize the governing body of the city to impose a tax
under this section.

2. The ballot of submission for the tax authorized in this section shall
be in substantially the following form:

Shall the city of ...... (city's name) impose a citywide sales tax at a
rate of ...... (insert rate of percent) percent for the purpose of
improving the public safety of the city?

[ ] YES [ ] NO

If you are in favor of the question, place an "X" in the box opposite
"YES". If you are opposed to the question, place an "X" in the box
opposite "NO".

If a majority of the votes cast on the proposal by the qualified voters
voting thereon are in favor of the proposal, then the ordinance or order
and any amendments to the order or ordinance shall become effective on
the first day of the second calendar quarter after the director of
revenue receives notice of the adoption of the sales tax. If a majority
of the votes cast on the proposal by the qualified voters voting thereon
are opposed to the proposal, then the tax shall not become effective
unless the proposal is resubmitted under this section to the qualified
voters and such proposal is approved by a majority of the qualified
voters voting on the proposal. However, in no event shall a proposal
under this section be submitted to the voters sooner than twelve months
from the date of the last proposal under this section.

3. Any sales tax imposed under this section shall be administered,
collected, enforced, and operated as required in section 32.087, RSMo.
All sales taxes collected by the director of the department of revenue
under this section on behalf of any city, less one percent for cost of
collection which shall be deposited in the state's general revenue fund
after payment of premiums for surety bonds as provided in section 32.087,
RSMo, shall be deposited in a special trust fund, which is hereby created
in the state treasury, to be known as the "City Public Safety Sales Tax
Trust Fund". The moneys in the trust fund shall not be deemed to be state
funds and shall not be commingled with any funds of the state. The
provisions of section 33.080, RSMo, to the contrary notwithstanding,
money in this fund shall not be transferred and placed to the credit of
the general revenue fund. The director shall keep accurate records of the
amount of money in the trust and which was collected in each city
imposing a sales tax under this section, and the records shall be open to
the inspection of officers of the city and the public. Not later than the
tenth day of each month the director shall distribute all moneys
deposited in the trust fund during the preceding month to the city which
levied the tax. Such funds shall be deposited with the city treasurer of
each such city, and all expenditures of funds arising from the trust fund
shall be by an appropriation act to be enacted by the governing body of
each such city. Expenditures may be made from the fund for any functions
authorized in the ordinance or order adopted by the governing body
submitting the tax to the voters. If the tax is repealed, all funds
remaining in the special trust fund shall continue to be used solely for
the designated purposes. Any funds in the special trust fund which are
not needed for current expenditures shall be invested in the same manner
as other funds are invested. Any interest and moneys earned on such
investments shall be credited to the fund.

4. The director of the department of revenue may authorize the state
treasurer to make refunds from the amounts in the trust fund and credited
to any city for erroneous payments and overpayments made, and may redeem
dishonored checks and drafts deposited to the credit of such cities. If
any city abolishes the tax, the city shall notify the director of the
action at least ninety days before the effective date of the repeal, and
the director may order retention in the trust fund, for a period of one
year, of two percent of the amount collected after receipt of such notice
to cover possible refunds or overpayment of the tax and to redeem
dishonored checks and drafts deposited to the credit of such accounts.
After one year has elapsed after the effective date of abolition of the
tax in such city, the director shall remit the balance in the account to
the city and close the account of that city. The director shall notify
each city of each instance of any amount refunded or any check redeemed
from receipts due the city.

5. The governing body of any city that has adopted the sales tax
authorized in this section may submit the question of repeal of the tax
to the voters on any date available for elections for the city. The
ballot of submission shall be in substantially the following form:

Shall ...... (insert the name of the city) repeal the sales tax imposed
at a rate of ...... (insert rate of percent) percent for the purpose of
improving the public safety of the city?

[ ] YES [ ] NO

If a majority of the votes cast on the proposal are in favor of repeal,
that repeal shall become effective on December thirty-first of the
calendar year in which such repeal was approved. If a majority of the
votes cast on the question by the qualified voters voting thereon are
opposed to the repeal, then the sales tax authorized in this section
shall remain effective until the question is resubmitted under this
section to the qualified voters, and the repeal is approved by a majority
of the qualified voters voting on the question.

6. Whenever the governing body of any city that has adopted the sales tax
authorized in this section receives a petition, signed by ten percent of
the registered voters of the city voting in the last gubernatorial
election, calling for an election to repeal the sales tax imposed under
this section, the governing body shall submit to the voters of the city a
proposal to repeal the tax. If a majority of the votes cast on the
question by the qualified voters voting thereon are in favor of the
repeal, that repeal shall become effective on December thirty-first of
the calendar year in which such repeal was approved. If a majority of the
votes cast on the question by the qualified voters voting thereon are
opposed to the repeal, then the tax shall remain effective until the
question is resubmitted under this section to the qualified voters and
the repeal is approved by a majority of the qualified voters voting on
the question.

7. Except as modified in this section, all provisions of sections 32.085
and 32.087, RSMo, shall apply to the tax imposed under this section. (L.
2004 S.B. 1394)

1. The governing body of any city not within a county is hereby
authorized to impose, by ordinance or order, a sales tax on all retail
sales which are subject to taxation under the provisions of sections
144.010 to 144.525, RSMo, for the purpose of funding medical care for the
medically indigent. For the purposes of this section, the term "medically
indigent" shall mean those individuals and families who do not have
employer-sponsored health insurance, coverage under the Medicaid or
Medicare programs, or income levels, as determined by the city imposing
the tax, sufficient to purchase adequate health insurance coverage. The
tax authorized by this section shall be in addition to any and all other
sales taxes allowed by law. The ordinance or order shall become effective
after the governing body of the city shall submit to the voters of that
city a proposal to authorize the tax.

2. The ballot of submission shall contain, but need not be limited to,
the following language:

Shall the city of .................(name of city) impose a sales tax of
................(insert amount) for the purpose of funding medical care
for the medically indigent?

[ ] YES [ ] NO

If you are in favor of the question, place an "X" in the box opposite
"YES". If you are opposed to the question, place an "X" in the box
opposite "NO".

If a majority of the votes cast on the proposal by the qualified voters
voting thereon are in favor of the proposal, then the ordinance or order
shall be in effect, beginning the first day of the second calendar
quarter following its adoption. If a majority of the votes cast by the
qualified voters voting are opposed to the proposal, then the governing
body of the city shall have no power to impose the sales tax authorized
in this section unless and until the governing body of the city shall
again have submitted another such proposal and the proposal is approved
by the requisite majority of the qualified voters voting thereon.
However, in no event shall a proposal pursuant to this section be
submitted to the voters sooner than twelve months from the date of the
last proposal submitted pursuant to this section.

3. After the effective date of any tax imposed under the provisions of
this section, the director of revenue shall perform all functions
incident to the administration, collection, enforcement, and operation of
the tax in the same manner as provided in sections 94.500 to 94.550, and
the director of revenue shall collect in addition to the sales tax for
the state of Missouri the additional tax authorized under the authority
of this section. The tax imposed pursuant to this section and the tax
imposed under the sales tax law of the state of Missouri shall be
collected together and reported upon such forms and under such
administrative rules and regulations as may be prescribed by the director
of revenue. Except as modified in this section, all provisions of
sections 32.085 and 32.087, RSMo, shall apply to the tax imposed under
this section.

4. The sales tax may be approved at a rate of one-eighth of one percent,
one-fourth of one percent, three-eighths of one percent, one-half of one
percent, five-eighths of one percent, three-fourths of one percent,
seven-eighths of one percent, or one percent of the receipts from the
sale at retail of all tangible personal property and taxable services at
retail within any city adopting such tax, if such property and services
are subject to taxation by the state of Missouri under the provisions of
sections 144.010 to 144.525, RSMo.

5. All revenue generated from the tax authorized under the provisions of
this section shall be deposited into the "Medical Indigence Sales Tax
Fund", which is hereby created in the state treasury. The fund moneys
shall be distributed to the city from which the revenue was generated for
the sole purpose of funding medical care for the medically indigent, as
that term is defined in this section. Once the tax authorized by this
section is abolished or terminated by any means, all funds remaining in
the fund shall be used solely for that purpose. (L. 1997 S.B. 21 § 1)

Effective 7-7-97

1. The governing body of any third class city with a population
of at least seventeen thousand which is located in a county of the third
classification without a township form of government and with a
population of at least twenty-four thousand four hundred but not in
excess of twenty-five thousand may impose, by ordinance or order, an
economic development sales tax on all retail sales which are subject to
taxation pursuant to the provisions of sections 144.010 to 144.525, RSMo,
for the purpose of funding economic development. For the purposes of this
section, the term "economic development" shall mean funding any economic
development project approved by the voters, including a transportation
corporation, as defined in sections 238.300 to 238.367, RSMo. The tax
authorized by this section shall be in addition to any and all other
sales taxes allowed by law. The ordinance or order shall become effective
after the governing body of the city shall submit to the voters of that
city a proposal to authorize the tax.

2. The ballot of submission shall contain, but need not be limited to,
the following language:

Shall the city of .......... (name of city) impose a sales tax of
.......... (insert rate) for the purpose of funding economic development
in order to fund a .......... (description of economic development
project to be approved); provided that, the sales tax shall terminate
upon the payment of all bonds issued to complete the ..........
(description of economic development project to be approved)? There is no
guarantee of any state funding.

[ ] YES [ ] NO

If you are in favor of the question, place an "X" in the box opposite
"YES". If you are opposed to the question, place an "X" in the box
opposite "NO".

If a majority of the votes cast on the proposal by the qualified voters
voting thereon are in favor of the proposal, then the ordinance or order
shall be in effect, beginning the first day of the second calendar
quarter following its adoption or a later date if authorized by the
governing body. If the governing body has not authorized the initial
collection of the tax pursuant to such ordinance or order within three
years after the date of the passage of the proposal, authorization for
the governing body to impose such tax shall expire. If a majority of the
votes cast by the qualified voters voting are opposed to the proposal,
then the governing body of the city shall have no power to impose the
sales tax authorized in this section unless and until the governing body
of the city shall again have submitted another such proposal and the
proposal is approved by the requisite majority of the qualified voters
voting thereon. However, in no event shall a proposal pursuant to this
section be submitted to the voters sooner than twelve months from the
date of the last proposal submitted pursuant to this section.

3. After the effective date of any tax imposed pursuant to the provisions
of this section, the director of revenue shall perform all functions
incident to the administration, collection, enforcement and operation of
the tax in the same manner as provided in sections 94.500 to 94.550, and
the director of revenue shall collect in addition to the sales tax for
the state of Missouri the additional tax authorized pursuant to the
authority of this section. The tax imposed pursuant to this section and
the tax imposed pursuant to the sales tax law of the state of Missouri
shall be collected together and reported upon such forms and pursuant to
such administrative rules and regulations as may be prescribed by the
director of revenue. Except as modified in this section, all provisions
of sections 32.085 and 32.087, RSMo, shall apply to the tax imposed
pursuant to this section.

4. The economic development sales tax may be approved at a rate of
one-quarter of one percent, one-half of one percent, three-fourths of one
percent or one percent of the receipts from the sale at retail of all
tangible personal property and taxable services at retail within any city
adopting such tax, if such property and services are subject to taxation
by the state of Missouri pursuant to the provisions of sections 144.010
to 144.525, RSMo.

5. All revenue generated from the tax authorized pursuant to the
provisions of this section, less one percent for the cost of collection
which shall be deposited in the general revenue fund, shall be deposited
into the "Local Economic Development Sales Tax Fund", which is hereby
created in the state treasury. The fund moneys shall be distributed to
the city from which the revenue was generated for the sole purpose of
funding economic development, as that term is defined in this section.
The tax authorized by this section shall terminate as approved by the
voters. (L. 2000 H.B. 1659)

1. The governing body of any city which has a population of at
least thirty-five thousand and is located in a county with a population
of at least sixty-three thousand but not in excess of eighty thousand may
impose, by ordinance or order, an economic development sales tax on all
retail sales which are subject to taxation pursuant to the provisions of
sections 144.010 to 144.525, RSMo, for the purpose of funding economic
development. For the purposes of this section, the term "economic
development" shall mean the funding of the construction and debt
financing of a civic and convention center, as determined by the city
imposing the tax. The tax authorized by this section shall be in addition
to any and all other sales taxes allowed by law. The ordinance or order
shall become effective after the governing body of the city shall submit
to the voters of that city a proposal to authorize the tax.

2. The ballot of submission shall contain, but need not be limited to,
the following language:

Shall the city of .......... (name of city) impose a sales tax of
.......... (insert rate) for the purpose of funding economic development
in order to construct a convention center? There is no guarantee of any
state funding.

[ ] YES [ ] NO If you are in favor of the question, place an "X" in the
box opposite "YES". If you are opposed to the question, place an "X" in
the box opposite "NO". If a majority of the votes cast on the proposal by
the qualified voters voting thereon are in favor of the proposal, then
the ordinance or order shall be in effect, beginning the first day of the
second calendar quarter following its adoption or a later date if
authorized by the governing body. If the governing body has not
authorized the initial collection of the tax pursuant to such ordinance
or order within three years after the date of the passage of the
proposal, authorization for the governing body to impose such tax shall
expire. If a majority of the votes cast by the qualified voters voting
are opposed to the proposal, then the governing body of the city shall
have no power to impose the sales tax authorized in this section unless
and until the governing body of the city shall again have submitted
another such proposal and the proposal is approved by the requisite
majority of the qualified voters voting thereon. However, in no event
shall a proposal pursuant to this section be submitted to the voters
sooner than twelve months from the date of the last proposal submitted
pursuant to this section.

3. After the effective date of any tax imposed pursuant to the provisions
of this section, the director of revenue shall perform all functions
incident to the administration, collection, enforcement, and operation of
the tax in the same manner as provided in sections 94.500 to 94.550, and
the director of revenue shall collect in addition to the sales tax for
the state of Missouri the additional tax authorized pursuant to the
authority of this section. The tax imposed pursuant to this section and
the tax imposed pursuant to the sales tax law of the state of Missouri
shall be collected together and reported upon such forms and pursuant to
such administrative rules and regulations as may be prescribed by the
director of revenue. Except as modified in this section, all provisions
of sections 32.085 and 32.087, RSMo, shall apply to the tax imposed
pursuant to this section.

4. The economic development sales tax may be approved at a rate of
one-eighth of one percent, one-fourth of one percent, three-eighths of
one percent, one-half of one percent, three-fourths of one percent or one
percent of the receipts from the sale at retail of all tangible personal
property and taxable services at retail within any city adopting such
tax, if such property and services are subject to taxation by the state
of Missouri pursuant to the provisions of sections 144.010 to 144.525,
RSMo.

5. All revenue generated from the tax authorized pursuant to the
provisions of this section, less one percent for the cost of collection
which shall be deposited in the general revenue fund, shall be deposited
into the "Local Economic Development Sales Tax Fund", which is hereby
created in the state treasury. The fund moneys shall be distributed to
the city from which the revenue was generated for the sole purpose of
funding economic development, as that term is defined in this section.
The tax authorized by this section is abolished or terminated when the
original indebtedness for the civic and convention center is fully paid.
(L. 1997 2d Ex. Sess. H.B. 2 § 1)

Effective 12-23-97

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 order, an
economic development sales tax on all retail sales which are subject to
taxation pursuant to the provisions of sections 144.010 to 144.525, RSMo,
for the purpose of funding economic development. For the purposes of this
section, the term "economic development" shall mean funding any economic
development project approved by the voters, including a transportation
corporation, as defined in sections 238.300 to 238.367, RSMo. The tax
authorized by this section shall be in addition to any and all other
sales taxes allowed by law. The ordinance or order shall become effective
after the governing body of the city shall submit to the voters of that
city a proposal to authorize the tax.

2. The ballot of submission shall contain, but need not be limited to,
the following language:

Shall the city of .......... (name of city) impose a sales tax of
.......... (insert rate) for the purpose of funding economic development
in order to fund a .......... (description of economic development
project to be approved); provided that, the sales tax shall terminate
upon the payment of all bonds issued to complete the ..........
(description of economic development project to be approved)? There is no
guarantee of any state funding.

[ ] YES [ ] NO

If you are in favor of the question, place an "X" in the box opposite
"YES". If you are opposed to the question, place an "X" in the box
opposite "NO".

If a majority of the votes cast on the proposal by the qualified voters
voting thereon are in favor of the proposal, then the ordinance or order
shall be in effect beginning the first day of the second calendar quarter
following its adoption or a later date if authorized by the governing
body. If the governing body has not authorized the initial collection of
the tax pursuant to such ordinance or order within three years after the
date of the passage of the proposal, authorization for the governing body
to impose such tax shall expire. If a majority of the votes cast by the
qualified voters voting are opposed to the proposal, then the governing
body of the city shall have no power to impose the sales tax authorized
in this section unless and until the governing body of the city shall
again have submitted another such proposal and the proposal is approved
by the requisite majority of the qualified voters voting thereon.
However, in no event shall a proposal pursuant to this section be
submitted to the voters sooner than twelve months from the date of the
last proposal submitted pursuant to this section.

3. After the effective date of any tax imposed pursuant to the provisions
of this section, the director of revenue shall perform all functions
incident to the administration, collection, enforcement and operation of
the tax in the same manner as provided in sections 94.500 to 94.550, and
the director of revenue shall collect in addition to the sales tax for
the state of Missouri the additional tax authorized pursuant to the
authority of this section. The tax imposed pursuant to this section and
the tax imposed pursuant to the sales tax law of the state of Missouri
shall be collected together and reported upon such forms and pursuant to
such administrative rules and regulations as may be prescribed by the
director of revenue. Except as modified in this section, all provisions
of sections 32.085 and 32.087, RSMo, shall apply to the tax imposed
pursuant to this section.

4. The economic development sales tax may be approved at a rate of
one-half of one percent of the receipts from the sale at retail of all
tangible personal property and taxable services at retail within any city
adopting such tax, if such property and services are subject to taxation
by the state of Missouri pursuant to the provisions of sections 144.010
to 144.525, RSMo.

5. All revenue generated from the tax authorized pursuant to the
provisions of this section, less one percent for the cost of collection
which shall be deposited in the general revenue fund, shall be deposited
into the "Local Economic Development Sales Tax Fund", which is hereby
created in the state treasury. The fund moneys shall be distributed to
the city from which the revenue was generated for the sole purpose of
funding economic development, as that term is defined in this section.
The tax authorized by this section shall terminate as approved by the
voters. (L. 2005 S.B. 176)

Effective 2-01-05

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