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Missouri Revised Statutes

Mo. Rev. Stat. § 94.500 (2026)

Short title and definitions

✓ current as of May 2026
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  94.500.  Short title and definitions. — Sections 94.500 to 94.550 are known and may be cited as the "City Sales Tax Act", and the following words shall have the following meanings unless a different meaning clearly appears from the context:

  (1)  "City" shall mean any incorporated city, town or village in the state of Missouri;

  (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.

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(L. 1969 p. 166 § 1, A.L. 1977 H.B. 165, A.L. 1991 H.B. 29)

Notes of Decisions
Cited in 12 cases, 1970–2020 · leading case: Consum. Contact Co. v. State Dep't of Revenue, 592 S.W.2d 782 (Mo. 1980).
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Consum. Contact Co. v. State Dep't of Revenue, 592 S.W.2d 782 (Mo. 1980). · cites it 4× “Respondent contends that the appropriate rates of taxation imposed by the alleged ordinances are supplied in this case by Jaeger's audit forms.”
City of Warrensburg v. Bd. of Regents of Cent. Missouri State Univ., 562 S.W.2d 340 (Mo. 1978). · cites it 5× “The Missouri City Sales Tax Law, Section 94.500 to 94.570, RSMo, became effective on October 13, 1969.”
City of Ellisville v. Lohman, 972 S.W.2d 527 (Mo. Ct. App. 1998). · cites it 2× “” Group A consists of cities, towns, and villages located wholly or partly within a county that had city sales taxes in effect under the provisions of Sections 94.500 to 94.570, on the day prior to the effective date (April 1, 1988) of the county sales tax ordinance.”
Wiethop Truck Sales, Inc. v. Spradling, 538 S.W.2d 585 (Mo. 1976). · cites it 3× “510, RSMo, governing the state sales tax shall apply to the collection of the tax imposed by sections 94.500 to 94.570, except as modified in sections 94.”
Fabick & Co. v. Schaffner, 492 S.W.2d 737 (Mo. 1973). · cites it 2× “243, 75th General Assembly, is the “City Sales Tax Act,” found in §§ 94.500 to 94.570, RSMo 1969, V.A.M.S. The reference in the ordinance to §§ 144.”
Jennings v. City of Kansas City, 812 S.W.2d 724 (Mo. Ct. App. 1991). “Instead, in his first count he requests the trial court to enjoin defendants city and city council from violating § 107 of the city charter and the state’s City Sales Tax Act, §§ 94.500, 94.510, by their authorization of KCMAC to issue the bonds proposed in Resolution 64698.”
Clark v. City of Trenton, 591 S.W.2d 257 (Mo. Ct. App. 1979). “See generally Sections 94.500 to 94.570, RSMo 1978. On July 13,1978, as a sequel to the above events, a petition captioned “Petition For Declaratory Judgment”, naming the City of Trenton, Missouri, as defendant (hereinafter city), was filed by Jack Clark and others (hereinafter…”
State Ex Rel. Brandon v. Hickey, 462 S.W.2d 159 (Mo. Ct. App. 1970). “pealed from the order of the Circuit Court of Jasper County denying his application for an alternative writ of mandamus to compel the mayor, councilmen and city manager of the City of Joplin to permit the filing and processing of a petition to initiate the enactment of an…”
City of Chesterfield v. State of Missouri (Mo. 2019). · cites it 4× “Group A shall consist of all cities, towns and villages which are located wholly or partly within the county which levied the tax and which had a city sales tax in effect under the provisions of sections 94.500 to 94.550 on the day prior to the adoption of the county sales tax…”
Laclede Gas Co. v. City of Woodson Terrace, 622 S.W.2d 315 (Mo. Ct. App. 1981). · cites it 6× “Prior to 1977 the municipalities who are parties to this action had imposed sales taxes in accordance with the authority vested in them by the City Sales Tax Act §§ 94.500 to 94.570 RSMo 1969. By this act the municipalities were authorized to impose sales tax but only to the…”
Ernie Patti Oldsmobile, Inc. v. Boykins, 803 S.W.2d 106 (Mo. Ct. App. 1990). “shall be effective unless the legislative body submits to the voters of the city, at a public election, a proposal to authorize the legislative body of the city to impose a tax under the provisions of sections 94.500 to 94.570.” In addition, plaintiff refers us to § 94.”
Femmer v. Sephora USA, Inc. (E.D. Mo. 2020). “3 Missouri authorizes cities and counties to impose local sales taxes, see City Sales Tax Act, §§ 94.500 et seq.; County Sales Tax Act, §§ 67.”
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