Esheria Regulatory Atlas

Tax law in United States — Missouri

Tax administration, corporate taxation, duties, reporting, and statutory liabilities. Every result links to its stored legal text and available official source evidence.

3,399 matching statutes

• United States — Missouri

  Missouri Revised Statutes § 67.1012 - Collection of tax, options, penalty for delinquency, when (Pettis County)

  1 provisions

  After voter approval, the tourism commission must choose a tax collection method, and unpaid taxes can be penalized.

  Act or statute Open & Chat

• United States — Missouri

  Missouri Revised Statutes § 67.671 - Tourism sales tax may be imposed by certain counties — election — ballot form — tax rate — effective when

  1 provisions

  Certain counties may approve and impose a tourism sales tax, but only under the stated county categories, voter-approval steps, and rate limits.

  Act or statute Open & Chat

• United States — Missouri

  Missouri Revised Statutes § 67.729 - Sales tax for storm water control and public works may be imposed, how — collection and distribution of revenues — abolition of tax, procedure

  1 provisions

  Certain counties may impose a limited sales tax for storm water control and public works, and the director of revenue must collect, hold, distribute, and account for the revenues.

  Act or statute Open & Chat

• United States — Missouri

  Missouri Revised Statutes § 94.815 - Tourism tax trust fund, established — distribution — infrastructure account, established — debt retirement account, established — tourism promotion account, established

  1 provisions

  Municipal tourism taxes must be placed in a trust fund and split between infrastructure and tourism promotion accounts, with some money redirected to debt retirement if certain bonds or debt exist.

  Act or statute Open & Chat

• United States — Missouri

  Missouri Revised Statutes § 141.010 - Collection of back taxes — redemption

  1 provisions

  Certain county collectors must collect delinquent taxes listed in the back tax book, and owners or interested persons may redeem the land by paying the taxes, interest, and costs.

  Act or statute Open & Chat

• United States — Missouri

  Missouri Revised Statutes § 139.350 - Collection of taxes — procedure

  1 provisions

  Collector-treasurers in township counties must follow the tax-book procedure, mail tax statements to resident taxpayers at least 15 days before the delinquent date, and mail receipts for taxes paid by mail.

  Act or statute Open & Chat

• United States — Missouri

  Missouri Revised Statutes § 67.1361 - Tax on charges for sleeping rooms for certain counties and cities (Buchanan County and City of St. Joseph)

  1 provisions

  Certain county and city governing bodies may impose a local lodging tax on transient sleeping-room charges, within stated rate limits and voter-approval conditions.

  Act or statute Open & Chat

• United States — Missouri

  Missouri Revised Statutes § 137.520 - Assessor to extend book — make tax bills

  1 provisions

  The assessor must extend state, school, and local taxes in the tax books, make tax bills, and deliver them to the collector by October 31 each year. The city comptroller must compare, test, stamp, and transmit the state-tax receipt to the director of revenue.

  Act or statute Open & Chat

• United States — Missouri

  Missouri Revised Statutes § 469.459 - Taxes to be paid from income or principal, when

  1 provisions

  A trustee must pay certain trust taxes from income or principal depending on how the receipts are allocated, and must adjust receipts after certain tax reductions.

  Act or statute Open & Chat

• United States — Missouri

  Missouri Revised Statutes § 67.1366 - Transient guest, promotion of tourism and operation of a community center, vote required (including city of Independence)

  1 provisions

  Certain charter cities may impose a tourism tax on transient guest room charges, but only after voter approval.

  Act or statute Open & Chat

• United States — Missouri

  Missouri Revised Statutes § 67.1712 - Sales tax may be imposed on retail sales, rate to fund program — additional sales tax, amount, purpose — ordinance to be submitted to voters

  1 provisions

  Certain county governing bodies may levy specified sales taxes by ordinance, but the ordinance must be submitted to voters and takes effect only if approved.

  Ordinance Open & Chat

• United States — Missouri

  Missouri Revised Statutes § 144.759 - Collection of additional local use tax — deposit in local use tax trust fund, not part of state revenue — distribution to counties and municipalities — refunds — notification to director of revenue on abolishment of tax

  1 provisions

  The director of revenue must deposit collected local use taxes into a trust fund, keep records, distribute the money monthly, and handle notice and winding-up steps if a county or municipality abolishes the tax.

  Notice Open & Chat