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BULLET St. Louis City Revised Code Chapter 5.08 Collection Division

St. Louis City Revised Code (annotated) has been converted to electronic format by the staff of the St. Louis Public Library. This electronic version has been done for the interest and convenience of the user. These are unofficial versions and should be used as unofficial copies.

Official printed copies of St. Louis City Revised Code may be obtained from the Register's Office at the St. Louis City Hall.



Chapter 5.08
Collection Division

Sections:

5.08.010 Collector's duties--Daily deposits--Receipts.
5.08.020 Daily receipt books.
5.08.030 Deputies--Collector's responsibilities.
5.08.040 Collection of delinquent real estate taxes.
5.08.050 Collection of water bills--Filing of reports.
5.08.060 Collection of special tax bills--Board of public service recommendation.
5.08.070 Compensation.

Charter:

Art. XXIII 8 Collector to receive payment of all special tax bills

V.A.M.S.:

52.020 Bond--Deposits of collection

82.600 Corrector of revenue in constitutional charter cities

92.700 et seq. Collection of delinquent taxes, generally

Ops. Atty. Gen.:

Neither the collector nor assessor of the city may charge fees for certifying that no taxes are owing for the preceding year. No. 284, June 28, 1971.

City Counselor Ops.: 9691, 10206

Cases:

Collector of revenue for city was legally elected at state election, but not at city election. State v. Koeln, 192 S.W. 749, 270 Mo. 174 (1917).

For case concerning time at which statute of limitations begins to run on tax liability, see State v. Robertson, 417 S.W. 2d 669 (1967).

McQuillin:

44.132 Tax collectors generally

5.08.010 Collector's duties--Daily deposits--Receipts.

The collector shall collect all revenues from all sources which may be levied by law or ordinance within the city, except licenses required by law to be collected by the license collector, and keep a detailed account of his collections from all the different sources of revenue and taxation respectively. All collections made belonging to the city shall be paid into the city treasury daily, and duplicate receipts taken therefor showing from what source the money proceeds and the account to which it is placed, one of which shall be filed with the comptroller.
(1948 C. Ch. 23 89: 1960 C. 127.010.)

5.08.020 Daily receipt books.

The collector shall keep all necessary books in which to enter the daily receipts from taxes upon real and personal property, delinquent and forfeited taxes, water rates and all other taxes. The entries shall be made in such manner as to show the total daily receipts from each source of revenue.
(1948 C. Ch. 23 90: 1960 C. 127.020.)

Charter:

Art. XV 20 Collector

Art. XV 21 Bond of collector

5.08.030 Deputies--Collector's responsibilities.

The collector of the revenue shall have power to appoint deputies as necessary to perform the duties of the collector's office. The number shall not at any time exceed ninety-seven permanent deputies. The collector may require bonds or other securities from deputies to secure himself. Each of the deputies shall have like authority in every respect to collect the taxes levied or imposed within the city or any part thereof which by law is vested in the collector himself.

The collector shall in every respect be responsible to the state, city, individuals, companies or corporations, as the case may be, for all moneys collected, and for every act done by any of his deputies while acting as such, and for any omission of duty by any of his deputies. The bond or security taken from a deputy by the collector shall be available to the collector, his representatives and securities, to indemnity them for any loss or damage arising from any act of the deputy.
(1948 C. Ch. 23 91: 1960 C. 127.030.)

Charter:

Art. XV 19 Composition of collection division

V.A.M.S.:

82.610 Assistants, deputies--appointments, terms

82.630 Appointment of additional clerical help

5.08.040 Collection of delinquent real estate taxes.

The city elects to have the collection of its delinquent and back real estate taxes regulated and controlled by the provisions of "The Municipal Land Reutilization Law" of the state and to operate thereunder.
(Ord. 56054 1, 1971.)

For land reutilization authority, see Ch. 3.82.

V.A.M.S.:

92.700--92.920 Municipal land reutilization law

5.08.050 Collection of water bills--Filing of reports.

The Collector of Revenue is hereby directed to collect and process water bills and in addition thereto is hereby directed that he has the additional duty and responsibility imposed upon him of preparing and filing monthly budget reports concerning the collection of the water bills.

The Collector of Revenue is further authorized to collect delinquent water bills, which are more than forty-five (45) days delinquent, in the same manner that he collects delinquent bill(s) under Section 92.700 et seq. RSMo. The Collector may also collect the delinquent bills pursuant to any other remedy provided for under Missouri law.

In addition to any other compensation otherwise provided by law, the Collector of Revenue shall receive compensation in the amount of nineteen thousand five hundred dollars annually for the additional duties and responsibilities imposed upon him by this section.
(Ord. No. 68040, 2, 7-7-2008: prior: Ord. 58746 1, 1983.)

5.08.060 Collection of special tax bills--Board of public service recommendation.

A. The collector of revenue in addition to those additional duties imposed in Section 5.08.050 shall have the additional duty and responsibility of supervising, collecting and processing all special tax bills as provided by law. In addition to any other compensation otherwise provided by law, the collector of revenue shall receive compensation in the amount of two thousand five hundred dollars ($2,500.00) annually for the additional duties and responsibilities imposed upon him by this subsection.

B. The provisions contained in subsection A of this section relating to the collecting of special tax bills has been recommended by the board of public service.
(Ord. 58746 2, 3, 1983.)

5.08.070 Compensation.

The compensation provided in this chapter shall be paid semimonthly in equal installments and shall be paid from all fees collected, deducted and retained by him pursuant to this chapter or any other law.
(Ord. 58746 4, 1983.)

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