Mo. Rev. Stat. § 94.850

This is the official text of Mo. Rev. Stat. § 94.850, part of Missouri’s Rev. Stat — part of the compiled statutory law of Missouri, published by the state as "Rev. Stat." Browse the sections below, each linked to its official government source.

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94.850 Sales tax may be proposed by governing body, submission to voters — ballot form.

Official statutory text

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 of its governing body impose a sales tax in the amount of one-eighth of one percent or one-fourth of one percent on the receipts from the sale at retail of all tangible personal property or taxable services at retail within the city, town or village, but no such ordinance shall become effective unless the council or other governing body submits to the voters of the city, town or village at a city or state general, primary, or special election, a proposal to authorize the council or other governing body of the city, town or village to impose such a sales tax. The ballot of submission shall contain, but is not limited to, the following language:

If a majority of the votes cast on the proposal by the qualified voters voting thereon are in favor of the proposal, then the ordinance and any amendments thereto shall be in effect. If a majority of the votes cast by the qualified voters voting thereon are opposed to the proposal, then the council or other governing body of the city, town or village shall have no power to impose the tax authorized in this section unless and until the council or other governing body submits another proposal to authorize the council or other governing body to impose the tax and such proposal is approved by a majority of the qualified voters voting thereon.

(L. 1993 H.B. 618 § 2 subsec. 1) CROSS REFERENCE: Municipalities in St. Louis County, additional sales tax for capital improvement purposes, 94.890

Status: in_force · Read it on the official government site

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