"Building better municipalities
through united action,
since 1934."
TAXES
Constitutional Provisions and Statutes
Hancock Amendment (Mo. Con. Art. X Sec. 16-24)
RSMo. Chapter 144 - In General RSMo 94.500-94.550 - General purpose RSMo 94.575 & RSMo 94.577 - Capital improvement RSMo 67.1305 - Economic development RSMo 321.242 - Fire protection RSMo 644.032 - Parks and storm water RSMo 94.700 to 94.755 - Transportation RSMo 32.087 - Procedure voter approval RSMo 144.049 - Back to school sales tax holiday RSMo 144.526 - Green appliance sales tax holiday RSMo 144-032 - Sales tax may be imposed on domestic utility usuage RSMo 144.062 - Public construction project exemptions RSMo 144.030 #17 - Admission to municipally owned facilities exempt from sales tax RSMo 144.069 - Sales of autos consummated at address of owner
RSMo. Chapter 144 - In General
RSMo 94.500-94.550 - General purpose
RSMo 94.575 & RSMo 94.577 - Capital improvement
RSMo 67.1305 - Economic development
RSMo 321.242 - Fire protection
RSMo 644.032 - Parks and storm water
RSMo 94.700 to 94.755 - Transportation
RSMo 32.087 - Procedure voter approval
RSMo 144.049 - Back to school sales tax holiday
RSMo 144.526 - Green appliance sales tax holiday
RSMo 144-032 - Sales tax may be imposed on domestic utility usuage
RSMo 144.062 - Public construction project exemptions
RSMo 144.030 #17 - Admission to municipally owned facilities exempt from sales tax
RSMo 144.069 - Sales of autos consummated at address of owner
RSMo 67.110 - Procedure to set property tax rate RSMo Chapter 90 - Park property tax RSMo Chapter 139 - Collection of current taxes RSMo Chapter 140 - Collection of delinquent taxes RSMo 94.310 - word "county" as used in chapter 140 includes "city" RSMo 137.090 - Personal property to be claimed at place of residency
RSMo 67.110 - Procedure to set property tax rate
RSMo Chapter 90 - Park property tax
RSMo Chapter 139 - Collection of current taxes
RSMo Chapter 140 - Collection of delinquent taxes
RSMo 94.310 - word "county" as used in chapter 140 includes "city"
RSMo 137.090 - Personal property to be claimed at place of residency
Mo Con. Art. IV Sec. 30 (a) #3 - 2/3rds vote needed for local option gasoline tax
RSMo 149.192 - No new local cigarettee taxes
Ordinances
Opt Out Ordinance for Back to School Sales Tax Holiday
Opt In Ordinance for Green Sales Tax Holiday
Use Tax Ordinance (St. Louis County)
Use Tax Ordinance (NOT St. Louis County)
Articles
A Taxing Issue, League Staff, 2002
Collection of Delinquent Municipal Real Estate And Personal Property Taxes, Nickolaus, 2003
Protecting Tax Payers from Tax Increases Caused by Reassessment.Gibbons.2009
Summary of SB 711.Cunningham,Vogel & Rost.2009
Timeline for Assessment Cycle.SB711.MSTC
Attorney General Opinions
A.G. Opinion No. 196-2009 & No. 200-2009 - Munis in charter counties have until October 1 to set levies.
Technical Bulletins
Taxation and Revenue in Missouri Municipalities. Presents a comprehensive analysis of each source of municipal revenue, including a city-by-city analysis of the rates and total yields of each source (January 2009).
Links
DOR's Sales and Use Tax Information Page
Local Government Tax Guide - Missouri Department of Revenue
DOR's Green Sales Tax Holiday Information Page
DOR's Back to School Tax Holiday Information Page
Missouri State Tax Commission
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