§ 94.010 Assessment of property, how made — equalization — correction of books.
§ 94.015 Procedure when county or township assessor acts under contract — levy — …
§ 94.020 Power of council to levy taxes and licenses
§ 94.040 Council may correct illegal levy
§ 94.050 No exemptions from tax
§ 94.060 Maximum rate of tax — how increased — ballots.
§ 94.070 Maximum levy for special purposes — alternate rate (Excelsior Springs).
§ 94.080 Merchants’ tax
§ 94.110 License taxes on certain businesses
§ 94.120 Licenses, how issued
§ 94.130 Clerk to make tax books — charge collector with gross.
§ 94.140 Collector to pay over all moneys monthly
§ 94.150 Enforcement of taxes — how suits brought.
§ 94.160 City taxes delinquent, when — lien for taxes.
§ 94.170 Collector to make delinquent lists — council to approve — collection of …
§ 94.180 Monthly reports of delinquent payments
§ 94.190 Assessment of property — county clerk to deliver abstract — lien for taxes.
§ 94.200 Board to provide for levy and collection of taxes — fix penalties.
§ 94.220 Board to perfect illegal levy
§ 94.230 Licenses fixed by ordinance — signed by mayor and collector.
§ 94.240 Board shall not exempt any person from any tax
§ 94.250 Maximum rate of tax — how increased — extension of period of increase.
§ 94.260 Levy for special purposes — maximum amount of levy.
§ 94.270 Power to license, tax and regulate certain businesses and occupations — …
§ 94.270 v2 Power to license, tax and regulate certain businesses and occupations — …
§ 94.271 Transient guest tax for the promotion of tourism (City of Grandview)
§ 94.290 City clerk to make tax books — charge collector.
§ 94.300 Taxes delinquent January first
§ 94.310 How payment of taxes enforced — suits, how brought.
§ 94.320 Collector to make delinquent lists — board to approve — collection of …
§ 94.330 Collector to report monthly to board
§ 94.340 Maximum rate of tax — how increased — extension of period of increase.
§ 94.350 Additional levy for special purposes — amount authorized.
§ 94.360 May collect license tax on certain businesses
§ 94.370 Personal tax, how collected
§ 94.380 Remedy cumulative
§ 94.390 Powers, rights and remedies for collection of delinquent taxes — suits, how …
§ 94.400 Maximum rate of tax — how increased — extension of period of increase — …
§ 94.410 Vehicle license tax — funds to maintain streets (cities of 4,000 to 30,000).
§ 94.413 Sales tax for storm water control and public works projects authorized, ..
§ 94.500 Short title and definitions
§ 94.510 Imposition of tax, election — rate — collection — abolishment of tax, effect of.
§ 94.540 Applicable provisions
§ 94.550 Deposit of receipts of tax — state to retain percentage — distribution by …
§ 94.575 Definitions
§ 94.577 Sales tax imposed in certain cities — rates of tax — election procedure — …
§ 94.578 Sales tax authorized in certain cities (Springfield), rate, use of funds, ..
§ 94.579 Sales tax authorized — ballot language — use of moneys — repeal of tax, …
§ 94.581 Sales tax authorized (Columbia) — ballot language — deposit of revenue …
§ 94.585 Sales tax authorized (Excelsior Springs) — ballot language — deposit of …
§ 94.600 Definitions
§ 94.605 Tax, how imposed — rate of tax — boundary change, procedure — effective …
§ 94.620 Applicable provisions
§ 94.625 Deposit of collections — transportation sales tax fund.
§ 94.630 Funds, how distributed — adjustments, how made — tax abolished, notice of — …
§ 94.645 Transportation trust fund created, limitation on use of funds, audit ..
§ 94.650 No bar to use of other city revenues for public mass transportation purposes
§ 94.655 Procedure for cities to adopt transportation sales tax
§ 94.660 Transportation sales tax, ballot — effective, when — approval required in …
§ 94.700 Definitions
§ 94.705 Tax, how imposed — ballot form — rate of tax — boundary changes, procedure …
§ 94.720 Applicable provisions
§ 94.725 Deposit of collection — city transportation sales tax trust fund.
§ 94.730 Funds, how distributed — adjustments, how made — tax abolished, notice …
§ 94.745 City transportation trust fund created — special trust fund created to …
§ 94.750 No bar to use of other city revenues for public mass transportation
§ 94.755 Voter approval not required — recodification of existing law.
§ 94.800 Tax established
§ 94.802 Hotel and motel charges and price charged for private tourist attractions, ..
§ 94.805 Restaurant and intoxicating liquor charges, tax on, maximum rate
§ 94.812 Retailers liable for tax, collection and return of taxes
§ 94.815 Tourism tax trust fund, established — distribution — infrastructure …
§ 94.817 Ballot for submission, all taxes
§ 94.820 Bonds, retirement of — procedures.
§ 94.822 Effective date of taxes
§ 94.825 Tax may not terminate prior to retirement of bonds
§ 94.830 Hotel and motel tax, authorized — ballot — collection of tax — penalties …
§ 94.831 Tourism tax on transient guests in hotels and motels (Salem)
§ 94.832 Transient guest tax for tourism and infrastructure improvements (North ..
§ 94.834 Tourism tax on transient guests in hotels and motels (Marshall, Sweet ..
§ 94.836 Tourism tax on transient guests in hotels and motels (Marston, Matthews, ..
§ 94.837 Transient guest tax (Canton, LaGrange, Edina, special charter cities)
§ 94.838 Transient guest tax and tax on retail sales of food (Lamar Heights)
§ 94.840 Transient guest tax for tourism and convention facilities (City of Raytown)
§ 94.850 Sales tax may be proposed by governing body, submission to voters — ballot form.
§ 94.852 Boundary changes, procedure, city clerk’s duties — tax effect on detached …
§ 94.855 Collection, definitions and procedure applicable to sales tax
§ 94.857 Sales tax to be deposited in special municipal sales tax trust fund — not …
§ 94.870 Tourism tax on transient guests, definitions — authority to impose tax, …
§ 94.873 Retailers and persons liable for payment of taxes and returns
§ 94.875 Tourism tax trust fund established, purpose — taxes to be deposited in fund …
§ 94.877 Ballot form for submission of tax — tax to become effective, when.
§ 94.879 Options on how tax shall be collected, internal collection by political ..
§ 94.881 Penalty for delinquent taxes, amount — taxes delinquent, when.
§ 94.890 Municipalities in St. Louis County, sales tax to fund capital improvements ..
§ 94.900 Sales tax authorized (Blue Springs, Centralia, Excelsior Springs, Fayette, ..
§ 94.902 Sales tax authorized for certain cities (Fayette, Gladstone, Grandview, ..
§ 94.903 Sales tax authorized (certain fourth class cities) — ballot — …
§ 94.950 Historical locations and museums, sales tax authorized for promotion of ..
§ 94.1000 Medically indigent sales tax authorized for St. Louis — ballot contents — …
§ 94.1008 Economic development sales tax authorized for Kirksville, ballot language, ..
§ 94.1010 Economic development sales tax, certain cities (Jefferson City) — economic …
§ 94.1011 Transient guest tax for multipurpose conference and convention center
§ 94.1012 Economic development sales tax (Poplar Bluff) — ballot language — rate of …
§ 94.1013 Transient guest tax — ballot language (cities of Jonesburg and New Florence).

Terms Used In Missouri Laws > Chapter 94

  • Appropriation: The provision of funds, through an annual appropriations act or a permanent law, for federal agencies to make payments out of the Treasury for specified purposes. The formal federal spending process consists of two sequential steps: authorization
  • Assets: (1) The property comprising the estate of a deceased person, or (2) the property in a trust account.
  • Contract: A legal written agreement that becomes binding when signed.
  • Corporation: A legal entity owned by the holders of shares of stock that have been issued, and that can own, receive, and transfer property, and carry on business in its own name.
  • Evidence: Information presented in testimony or in documents that is used to persuade the fact finder (judge or jury) to decide the case for one side or the other.
  • Fiscal year: The fiscal year is the accounting period for the government. For the federal government, this begins on October 1 and ends on September 30. The fiscal year is designated by the calendar year in which it ends; for example, fiscal year 2006 begins on October 1, 2005 and ends on September 30, 2006.
  • following: when used by way of reference to any section of the statutes, mean the section next preceding or next following that in which the reference is made, unless some other section is expressly designated in the reference. See Missouri Laws 1.020
  • hereafter: means the time after the statute containing it takes effect. See Missouri Laws 1.020
  • Jurisdiction: (1) The legal authority of a court to hear and decide a case. Concurrent jurisdiction exists when two courts have simultaneous responsibility for the same case. (2) The geographic area over which the court has authority to decide cases.
  • Lien: A claim against real or personal property in satisfaction of a debt.
  • Month: means a calendar month, and "year" means a calendar year unless otherwise expressed, and is equivalent to the words year of our Lord. See Missouri Laws 1.020
  • Oath: A promise to tell the truth.
  • Partnership: A voluntary contract between two or more persons to pool some or all of their assets into a business, with the agreement that there will be a proportional sharing of profits and losses.
  • person: may extend and be applied to bodies politic and corporate, and to partnerships and other unincorporated associations. See Missouri Laws 1.020
  • Personal property: includes money, goods, chattels, things in action and evidences of debt. See Missouri Laws 1.020
  • Plaintiff: The person who files the complaint in a civil lawsuit.
  • Property: includes real and personal property. See Missouri Laws 1.020
  • Prosecute: To charge someone with a crime. A prosecutor tries a criminal case on behalf of the government.
  • Real property: Land, and all immovable fixtures erected on, growing on, or affixed to the land.
  • State: when applied to any of the United States, includes the District of Columbia and the territories, and the words "United States" includes such district and territories. See Missouri Laws 1.020
  • United States: includes such district and territories. See Missouri Laws 1.020
  • voter: is used in the laws of this state it shall mean registered voter, or legal voter. See Missouri Laws 1.035
  • Writ: A formal written command, issued from the court, requiring the performance of a specific act.