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 § 67.799 - Regional recreational district may levy property or sales tax, purpose — rate of tax — election, ballot form — tax, how collected — qualified voters defined

  1 provisions

  A regional recreational district may levy limited property or sales taxes for parks and recreation, but the tax must be approved through voter submission and, for the sales tax, voter majority approval.

  Act or statute Open & Chat

• United States — Missouri

  Missouri Revised Statutes § 87.410 - Authorizing a tax for firemen's pensions in certain cities

  1 provisions

  If enough voters petition, city authorities must submit a one-fifth mill firemen’s pension tax to a city vote; if approved, the tax is levied, and it can later be ended by majority vote.

  Act or statute Open & Chat

• United States — Missouri

  Missouri Revised Statutes § 249.610 - Sewer tax bill record — inquiries about taxes — payments

  1 provisions

  The county clerk must send a certified copy of special tax bill records to the county collector, and the county collector must keep a sewer tax bill record, report special sewer taxes on inquiry, accept payments, and record receipts and payments.

  Act or statute Open & Chat

• United States — Missouri

  Missouri Revised Statutes § 67.578 - Certain counties (Andrew) may impose a sales tax for museum purposes, amount — ballot, effective date — collection of tax — applicable provisions and exemptions — museum board, members, duties — repeal of tax, effective date

  1 provisions

  Certain qualifying counties may ask voters to approve a sales tax for museum funding, and if approved, retailers must add the tax to sales.

  Act or statute Open & Chat

• United States — Missouri

  Missouri Revised Statutes § 67.997 - Senior services and youth program sales tax — ballot language — trust fund created, use of moneys (Perry County)

  1 provisions

  Some counties in the described population range may adopt a sales tax for senior services and youth programs, subject to voter approval and a rate cap.

  Act or statute Open & Chat

• United States — Missouri

  Missouri Revised Statutes § 88.103 - Tax bill as lien against property, how released

  1 provisions

  This section lets a special tax bill lien be released when the tax bill is presented to the city clerk or records officer, and requires the officer to record and attest the cancellation.

  Act or statute Open & Chat

• United States — Missouri

  Missouri Revised Statutes § 66.390 - Convention and tourism tax authorized (St. Louis County)

  1 provisions

  A qualifying county governing body may levy a convention and tourism tax of up to 3% on hotel and motel room sales or charges paid by transient guests.

  Treaty Open & Chat

• United States — Missouri

  Missouri Revised Statutes § 140.120 - May compromise back taxes

  1 provisions

  A county commission may compromise back taxes on land or town lots in the back tax book when the property appears not worth the taxes, interest, and costs or would not sell for that amount.

  Act or statute Open & Chat

• United States — Missouri

  Missouri Revised Statutes § 238.236 - Sales tax for transportation development district on all retail sales authorized — ballot form, content — rate of tax collection — fund created, lapse to general revenue prohibited — distribution — procedure to repeal tax

  1 provisions

  A transportation development district may impose a retail sales tax by resolution if voter approval conditions are met, and the director of revenue administers collection and distribution.

  Act or statute Open & Chat

• United States — Missouri

  Missouri Revised Statutes § 94.605 - Tax, how imposed — rate of tax — boundary change, procedure — effective date for tax or its abolition — city or county clerk's duties

  1 provisions

  A city may impose a transportation sales tax up to one-half of one percent, and if city boundaries change, the clerk must send the boundary ordinance and map to the director of revenue.

  Act or statute Open & Chat

• United States — Missouri

  Missouri Revised Statutes § 243.370 - Drainage taxes constitute a lien — court action when delinquent — proceedings — evidence

  1 provisions

  Drainage taxes become a lien on the assessed land until paid, and overdue taxes accrue 1% interest per month.

  Act or statute Open & Chat

• United States — Missouri

  Missouri Revised Statutes § 70.535 - Countywide sales tax authorized for regional investment districts, rate, administration and collection, regional investment fund, use of revenues — appropriation of funds, expiration of tax — funds do not lapse — funds prohibited from use for certain special allocation funds

  1 provisions

  County officials may impose a countywide sales tax for the district, but the rate cannot exceed one-half percent and the state revenue department must handle collection.

  Act or statute Open & Chat