Section 66.516 – Refund or absorption of tax, prohibited.
Effective – 28 Aug 1989 66.516. Refund or absorption of tax, prohibited. — It is unlawful for any person to advertise or hold out or state to the public or to any transient guest or food establishment patron directly or indirectly, that the tax or any part thereof imposed by sections 66.500 to 66.516, and […]
Section 66.600 – County sales tax authorized, when — form of ballot — rate — use of brackets authorized (St. Louis County).
Effective – 28 Aug 1991 66.600. County sales tax authorized, when — form of ballot — rate — use of brackets authorized (St. Louis County). — 1. The governing body of any county of the first class having a charter form of government and having a population of nine hundred thousand or more may, by […]
Section 66.601 – Collection of sales tax may be assigned by director of revenue with consent of county to county — powers and duties of county.
Effective – 28 Aug 1993 66.601. Collection of sales tax may be assigned by director of revenue with consent of county to county — powers and duties of county. — The duties of the director of revenue with respect to the allocation, division and distribution of sales and use tax proceeds determined to be due […]
Section 66.620 – County sales tax trust fund created — tax revenue, how distributed — boundary changes, effect.
Effective – 28 Aug 2016, 2 histories 66.620. County sales tax trust fund created — tax revenue, how distributed — boundary changes, effect. — 1. All county sales taxes collected by the director of revenue under sections 66.600 to 66.630 on behalf of any county, less one percent for cost of collection which shall be […]
Section 66.630 – Taxes on motor vehicles, trailers, boats and outboard motors — how collected and distributed (St. Louis County).
Effective – 28 Aug 1993 66.630. Taxes on motor vehicles, trailers, boats and outboard motors — how collected and distributed (St. Louis County). — 1. County sales taxes imposed pursuant to sections 66.600 to 66.630 on the purchase and sale of motor vehicles, trailers, boats, and outboard motors shall not be collected and remitted by […]
Section 66.510 – Gross receipts tax on certain businesses, prohibited, when.
Effective – 28 Aug 1989 66.510. Gross receipts tax on certain businesses, prohibited, when. — In the event a tax is lawfully imposed under sections 66.500 to 66.516, no gross receipts tax imposed solely on hotels, motels or tourist courts or cafes, cafeterias, lunchrooms or restaurants shall be levied or collected by any city within […]
Section 66.512 – Revenue from tax, purposes, how used.
Effective – 28 Aug 1989 66.512. Revenue from tax, purposes, how used. — The revenues received from the tax authorized under sections 66.500 to 66.516 shall be used exclusively for the maintenance of public sports facilities within the county in which it is collected. Funds shall be appropriated as required by the operating authority of […]
Section 66.514 – Provisions, exemptions and confidentiality of state sales tax to apply — exemption certificates form — collection of tax, deduction allowed for collection — refunds and penalties.
Effective – 28 Aug 1989 66.514. Provisions, exemptions and confidentiality of state sales tax to apply — exemption certificates form — collection of tax, deduction allowed for collection — refunds and penalties. — 1. All applicable provisions contained in sections 144.010 to 144.510, governing the state sales tax and section 32.057, the uniform confidentiality provision, […]
Section 66.405 – Water service line fee — voter approval required — administration (including St. Louis County).
Effective – 14 Jun 1999 66.405. Water service line fee — voter approval required — administration (including St. Louis County). — 1. If approved by a majority of the voters voting on the proposal, a county of the first classification having a population of over nine hundred thousand inhabitants may, by ordinance, levy and impose […]
Section 66.411 – Municipal fire departments, vote required to dissolve, eliminate, merge, or terminate (St. Charles County, St. Charles city).
Effective – 28 Aug 2005 66.411. Municipal fire departments, vote required to dissolve, eliminate, merge, or terminate (St. Charles County, St. Charles city). — No county with a charter form of government and with more than two hundred fifty thousand but fewer than three hundred fifty thousand inhabitants shall dissolve, eliminate, merge, or terminate a […]