Municipal licenses

301.340. Municipal licenses — fees — carrier occupation taxes — election for increase in levy. — 1. Municipalities, by ordinance, may levy and collect license taxes from the owners of and dealers in motor vehicles, residing in such municipalities, and may require the display of license plates or stickers. Municipal license taxes, including the cost of plates, stickers and notarial fees shall not exceed the amounts in effect on September 28, 1985, or the amounts approved by the voters of the municipality on or after September 28, 1985, whichever is greater.

2. Upon approval of the voters of any city, the amount of the motor vehicle license tax imposed by such city shall be:

(1) Uniform for all motor vehicles; or

(2) At three different rates for passenger cars, trucks, and motorcycles; or

(3) At rates which are based on the horsepower of motor vehicles other than commercial motor vehicles and the tonnage of commercial motor vehicles.

3. Other provisions of the law to the contrary notwithstanding, any motor vehicle license tax imposed by any city may, by ordinance recommended by the license collector of such city, be included as a charge on bills issued for personal property taxes and may be collected, with and in the same payment as personal property taxes, by the collector of revenue. The collector of revenue may collect delinquent receipts of such motor vehicle license taxes, and penalties thereon, in the same manner and form as provided by law for the collection of delinquent ad valorem property taxes.

4. No municipal license tax shall be collected from a resident of any municipality for motor vehicles used exclusively outside of such municipality, and that fact may be shown by an affidavit of the motor vehicle owner for the purpose of securing a state registration certificate without producing a receipt for municipal license taxes. When the owner of any motor vehicle or trailer, or chauffeur, or registered operator shall have complied with the requirements of this section, he shall not be required to pay any license tax or fee to any municipality, or to submit to any other requirement, except as authorized by this section, in any municipality of this state.

5. Municipalities may impose occupation taxes on the business of transporting passengers, freight and merchandise for hire carried on within their limits, and may measure such taxes by the number of motor vehicles engaged in such transportation.

6. At no time shall any municipality propose a percentage increase in the municipal license tax on commercial motor vehicles higher than that of other motor vehicles.

7. In lieu of the license tax prescribed pursuant to this section, the governing body of any city in which the voters of the city have approved such a license tax may submit to the qualified voters of the city a proposal to either increase the city property tax levy imposed pursuant to sections 94.010 to 94.330 or increase the city sales tax levied pursuant to sections 94.510 to 94.550 by an amount to generate approximately the same amount of revenue as the license tax prescribed by this section generates. No such proposal shall become effective unless and until the majority of the qualified voters in the city approve such proposal at a citywide election held for such purpose. Any proposal approved by the voters shall cause the property or sales tax to increase by the approved amount and shall cause the motor vehicle license tax imposed pursuant to this section to be eliminated in that city.

(RSMo 1939 § 8369, A.L. 1943 p. 663, A.L. 1945 p. 1194; RSMo 1939 § 8395, A.L. 1943 p. 659; A. 1949 S.B. 1110, A.L. 1955 p. 617, A.L. 1957 p. 628, A.L. 1985 S.B. 188, A.L. 1993 S.B. 376)

(1954) Ordinance making license tax collectible from an "operator or person having control of" an automobile is not authorized by statute and is invalid insofar as it is broader than this section. City of Fredericktown v. Hunter (A.), 273 S.W.2d 732.

(1961) Where evidence in prosecution for violation of city ordinance for failure to have city license did not show that defendant owned the motor vehicle, it was insufficient to sustain conviction. City of Frankford v. Davis (A.), 348 S.W.2d 553.