Section 94.1010 – Economic development sales tax, certain cities (Jefferson City) — economic development defined — ballot language — election procedure — collection procedure — rate of tax — local economic development sales tax fund, created, limitation on use of moneys — tax terminates, when.
Effective – 23 Dec 1997 94.1010. Economic development sales tax, certain cities (Jefferson City) — economic development defined — ballot language — election procedure — collection procedure — rate of tax — local economic development sales tax fund, created, limitation on use of moneys — tax terminates, when. — 1. The governing body of any […]
Section 94.1011 – Transient guest tax for multipurpose conference and convention center.
Effective – 28 Aug 2010 94.1011. Transient guest tax for multipurpose conference and convention center. — 1. The governing body of any city of the third classification with more than three thousand five hundred but fewer than three thousand six hundred inhabitants may impose, by order or ordinance, a tax on the charges for all […]
Section 94.857 – Sales tax to be deposited in special municipal sales tax trust fund — not to be a state fund — distribution formula — refunds, procedure, director of revenue, duties — abolishing of tax, procedure.
Effective – 28 Aug 1993 94.857. Sales tax to be deposited in special municipal sales tax trust fund — not to be a state fund — distribution formula — refunds, procedure, director of revenue, duties — abolishing of tax, procedure. — 1. All sales taxes collected by the director of revenue under sections 94.850 to […]
Section 94.870 – Tourism tax on transient guests, definitions — authority to impose tax, rate — exception.
Effective – 28 Aug 2007 94.870. Tourism tax on transient guests, definitions — authority to impose tax, rate — exception. — 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 […]
Section 94.873 – Retailers and persons liable for payment of taxes and returns.
Effective – 28 Aug 1994 94.873. Retailers and persons liable for payment of taxes and returns. — 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 […]
Section 94.875 – Tourism tax trust fund established, purpose — taxes to be deposited in fund — distribution — election required to impose tax.
Effective – 28 Aug 2007 94.875. Tourism tax trust fund established, purpose — taxes to be deposited in fund — distribution — election required to impose tax. — 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 […]
Section 94.877 – Ballot form for submission of tax — tax to become effective, when.
Effective – 28 Aug 1994 94.877. Ballot form for submission of tax — tax to become effective, when. — 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 […]
Section 94.879 – Options on how tax shall be collected, internal collection by political subdivision’s officer or director of revenue.
Effective – 28 Aug 1994 94.879. Options on how tax shall be collected, internal collection by political subdivision’s officer or director of revenue. — 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 […]
Section 94.840 – Transient guest tax for tourism and convention facilities (City of Raytown).
Effective – 28 Aug 2010 94.840. Transient guest tax for tourism and convention facilities (City of Raytown). — 1. The governing body of any city of the fourth classification with more than thirty thousand three hundred but fewer than thirty thousand seven hundred inhabitants may impose a tax on the charges for all sleeping rooms […]
Section 94.850 – Sales tax may be proposed by governing body, submission to voters — ballot form.
Effective – 28 Aug 1993 94.850. Sales tax may be proposed by governing body, submission to voters — ballot form. — 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 […]