Missouri § 144.761 - Repeal or amendment of local use tax — effect on local use tax of repeal of local sales tax — petition to repeal local use tax — ballot measure on repeal of local use tax.
Full text of Missouri Revised Statutes of Missouri § 144.761 — Repeal or amendment of local use tax — effect on local use tax of repeal of local sales tax — petition to repeal local use tax — ballot measure on repeal of local use tax., with citation guidance and answers to common questions.
§ 144.761. Repeal or amendment of local use tax — effect on local use tax of repeal of local sales tax — petition to repeal local use tax — ballot measure on repeal of local use tax.
1. No county or municipality imposing a local use tax pursuant to sections 144.757 to 144.761 may repeal or amend such local use tax unless such repeal or amendment is submitted to and approved by the voters of the county or municipality in the manner provided in section 144.757; provided, however, that the repeal of the local sales tax within the county or municipality shall be deemed to repeal the local use tax imposed pursuant to sections 144.757 to 144.761.
2. Whenever the governing body of any county or municipality in which a local use tax has been imposed in the manner provided by sections 144.757 to 144.761 receives a petition, signed by fifteen percent of the registered voters of such county or municipality voting in the last gubernatorial election, calling for an election to repeal such local use tax, the governing body shall submit to the voters of such county or municipality a proposal to repeal the county or municipality use tax imposed pursuant to sections 144.757 to 144.761. If a majority of the votes cast on the proposal by the registered voters voting thereon are in favor of the proposal to repeal the local use tax, then the ordinance or order imposing the local use tax, along with any amendments thereto, is repealed. If a majority of the votes cast by the registered voters voting thereon are opposed to the proposal to repeal the local use tax, then the ordinance or order imposing the local use tax, along with any amendments thereto, shall remain in effect.
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(L. 1996 S.B. 981, A.L. 2000 H.B. 1238)
Effective 6-27-00
---- end of effective 27 Jun 2000 ----
Source: official Missouri text · Last verified 2026-08-27
Frequently Asked Questions About Missouri § 144.761
What does Revised Statutes of Missouri § 144.761 cover?
Section 144.761 ("Repeal or amendment of local use tax — effect on local use tax of repeal of local sales tax — petition to repeal local use tax — ballot measure on repeal of local use tax.") is part of the Revised Statutes of Missouri, the codified statutory law of Missouri. It sets out the legal rule or procedure described in the text above. Statutes are amended regularly, so always verify against the official source.
How do I cite Missouri § 144.761?
A common citation format is "Revised Statutes of Missouri § 144.761" (Missouri). Legal writing may require the code abbreviation, section number, and year or edition. Match the style required by your court, professor, or publisher.
Is this the official text of Missouri law?
No. This page is for research and education and may not include the most recent amendments. For official current law, check the Missouri official source linked on this page or consult a licensed Missouri attorney.
How does Missouri § 144.761 apply to my situation?
Statutes are interpreted in context, and application depends on your specific facts. Only a licensed attorney in Missouri can advise on how this section applies to you. Contact your state or local bar association for a referral.
Sources & Verification
Not legal advice. Verify against the official source and consult a licensed attorney in Missouri.