67.500. Short title — definitions. — Sections 67.500 to 67.545 are known and may be cited as the "County Sales Tax Act", and the following words shall have the following meanings unless a different meaning clearly appears from the context:
(1) "County" shall mean all areas of all counties within the state of Missouri except cities not within a county and first class counties adjoining such cities;
(2) "Director of revenue" shall mean the director of revenue of the state of Missouri;
(3) "Person" means an individual, corporation, partnership or other entity;
(4) "Sales tax revenue collected" shall mean the amount of sales tax revenue received by a county during the first six calendar months of any year multiplied by two;
(5) "Total property tax levy" shall include all those ad valorem taxes which counties have the authority to levy on all classes of property, except those ad valorem taxes originally requiring voter approval and those taxes levied to retire indebtedness, plus an allowance for ad valorem taxes which will be billed but not collected in that calendar year. The individual tax rates of these ad valorem taxes shall not exceed the amounts allowed to be levied without voter approval by the constitution and laws of this state unless the voters have approved that rate of levy.
Notes of Decisions
Cited in
6
cases (
1 in the last 5 years), 1981–2022 · leading case:
Vogt v. Emmons, 181 S.W.3d 87 (Mo. Ct. App. 2005).
Vogt v. Emmons, 181 S.W.3d 87 (Mo. Ct. App. 2005).
· cites it 10× “(6) One hundred percent of the sales tax revenue collected in the tax year for which the property taxes are being levied; provided that, in the event that in the immediately preceding year a county actually collected more or less sales tax *96 revenue than the amount determined…”
Cass Cnty. v. Dir. of Revenue, 550 S.W.3d 70 (Mo. 2018).
· cites it 4× “525, which specifically applies to "county sales taxes collected by the director of revenue under sections 67.500 to 67.545 ." Section 67.525.”
Kroll v. St. Charles Cnty., Mo., 766 F. Supp. 744 (E.D. Mo. 1991).
· cites it 2× “No other permissible alternative would accomplish the required task of renovating and reconstructing facilities in order to make those facilities accessible to the physically handicapped citizens.”
Femmer v. Sephora USA, Inc. (E.D. Mo. 2020).
“; County Sales Tax Act, §§ 67.500 et seq., and local use taxes in an amount not to exceed the local sales tax, § 144.”
Collector of Winchester, Missouri, & City of Winchester, Missouri v. Charter Commc'ns, Inc., & Charter Commc'ns, LLC, & Charter Fiberlink-Missouri, LLC, & Charter Advanced Servs. (MO), LLC (Mo. Ct. App. 2022).
“VI, § 25 (allowing first-class counties to establish death and retirement plans; there is no statute for retirement plans in charter counties); § 67.500 (providing the county sales tax act excludes first-class counties adjoining a city not within a county) 36”
Laclede Gas Co. v. City of Woodson Terrace, 622 S.W.2d 315 (Mo. Ct. App. 1981).
· cites it 2× “635, RSMo, or any county imposing a sales tax under the provisions of sections 67.500 to 67.545, RSMo, may by ordinance impose a sales tax upon all sales of metered water services, electricity, electrical current and *318 natural, artificial or propane gas, wood, coal, or home…”
— Mo. Rev. Stat. § 67.500(4) — 1 case
Vogt v. Emmons, 181 S.W.3d 87 (Mo. Ct. App. 2005).
“(6) One hundred percent of the sales tax revenue collected in the tax year for which the property taxes are being levied; provided that, in the event that in the immediately preceding year a county actually collected more or less sales tax *96 revenue than the amount determined…”
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