City of Excelsior Springs, MO
Clay County
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Table of Contents
Table of Contents
Cross References — Licenses and business regulations, ch. 605; tax levied for parks, §150.030.
State Law References — Taxing powers of the city, §§71.610, et seq., RSMo.; taxation in 3rd class cities, §§94.010, et seq., RSMo.
Article I In General

Section 145.010 Ordinances Saved From Repeal.

Section 145.020 County Assessor and County Collector to Act for City.

Section 145.030 No Exemption From Taxation.

Section 145.040 All Property Subject.

Section 145.050 Establish Rate of Tax.

Section 145.060 Merchants — Manufacturers' Tax.

Section 145.070 Taxes Collected for Bonded Indebtedness, Interest, Restricted.

Section 145.080 Assessment of Taxes Generally.

Section 145.090 City Representation on County Board of Equalization.

Section 145.100 City, County Assessments to Conform.

Section 145.110 Property Held on January First Subject to Taxation.

Section 145.120 through Section 145.130. (Reserved)

Article II Collection

Section 145.140 Lien on Real Property.

Section 145.150 When Personal Property Taxes Delinquent.

Section 145.160 When Delinquent.

Section 145.170 Interest and Penalty on Delinquent Taxes.

Section 145.180 Collection of Delinquent Taxes Generally.

Section 145.190 Disposition of Uncollectible Taxes.

Section 145.195 Remedies Cumulative.

Article III Cigarette Tax

Section 145.200 Definitions.

Section 145.210 Tax Imposed.

Section 145.220 Manner of Payment.

Section 145.230 Evidence of Payment.

Section 145.240 Sale Restricted.

Section 145.250 Retail Dealers May Purchase Stamps.

Section 145.260 Collector's Right of Inspection.

Section 145.270 Refund Under Certain Circumstances.

Section 145.280 Quasi-Judicial Authority of Collector.

Section 145.290 through Section 145.390. (Reserved)

Article IV Sales Tax

Section 145.400 Levied — Rate.

Section 145.410 Effective Date — Collection.

Section 145.420 City Sales Tax for Transportation.

Section 145.430 Sales Tax on Utilities.

Section 145.440 Sales Tax for Capital Improvements.

Section 145.450 Sales Tax Holiday.

Section 145.455 Sales Tax for Community Center Purposes.

Article V Capital Improvements Authority

Section 145.460 Authority Created.

Section 145.470 Appointment of Directors.

Section 145.480 Term of Office.

Section 145.490 Vacancies.

Section 145.500 Organization.

Section 145.510 Powers and Duties.

Article VI Energy Services Tax

Section 145.520 Levied — Rate.

Section 145.530 Credit.

Section 145.540 Energy Services Defined.

Section 145.550 Effective Date.

Article VII Enhanced Enterprise Zone — Ad Valorem Tax Abatement Policy

Section 145.560 Enhanced Enterprise Zone — Ad Valorem Tax Abatement Policy.