Missouri § 67.1362 - Ballot form, election procedure — collection and administration of tax — penalties on unpaid taxes.
Full text of Missouri Revised Statutes of Missouri § 67.1362 — Ballot form, election procedure — collection and administration of tax — penalties on unpaid taxes., with citation guidance and answers to common questions.
§ 67.1362. Ballot form, election procedure — collection and administration of tax — penalties on unpaid taxes.
1. The question shall be submitted in substantially the following form:
2. On and after the effective date of any tax authorized under the provisions of this section and section 67.1360, the city or county may adopt one of the two following provisions for the collection and administration of the tax:
(1) The city or county may adopt rules and regulations for the internal collection of such tax by the city or county officers usually responsible for collection and administration of city or county taxes; or
(2) The city or county enter into an agreement with the director of revenue of the state of Missouri for the purpose of collecting the tax authorized in this section and section 67.1360. In the event any city or county enters into an agreement with the director of revenue of the state of Missouri for the collection of the tax authorized in this section and section 67.1360, the director of revenue shall perform all functions incident to the administration, collection, enforcement and operation of such tax, and the director of revenue shall collect the additional tax authorized under the provisions of this section and section 67.1360.
3. If a tax is imposed by a city or county under this section and section 67.1360, the city or county may collect a penalty of one percent and interest not to exceed two percent per month on unpaid taxes which shall be considered delinquent thirty days after the last day of each quarter.
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(L. 1997 2d Ex. Sess. H.B. 3)
Effective 9-15-97
---- end of effective 15 Sep 1997 ----
Source: official Missouri text · Last verified 2026-08-27
Frequently Asked Questions About Missouri § 67.1362
What does Revised Statutes of Missouri § 67.1362 cover?
Section 67.1362 ("Ballot form, election procedure — collection and administration of tax — penalties on unpaid taxes.") 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 § 67.1362?
A common citation format is "Revised Statutes of Missouri § 67.1362" (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 § 67.1362 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.