County Fees FAQ
No, each fund must have its own check and be accompanied by the appropriate form.
Yes. In order for the Department to process your payment correctly, the appropriate form(s) must be submitted along with the payment. The funds and forms are listed below.
- Blind Pension – Form 1312 (Monthly Collection Report)
- Crime Victim Compensation – Form 4583 (City Fees)
- Court Automation – Form 4583 (City Fees)
- Recorder’s Use – Form 4599 (Recorder’s Monthly User Fee Report)
- Children’s Trust – Form 4600 (Children’s Trust Fund)
- Statutory Recorder – Form 4922 (Statutory County Recorder’s Fund)li>
- POST (Peace Officers Standards and Training) – Form 5750 (Monthly Statement of Collections – Peace Officers Standards and Training Fund)
- Coroners’ Training – Form 5829 (Coroners’ Training Fund)
Yes. We accept the original county Collector Bonds. If the county Collector Bonds does not have original stamps, seals, and signatures it will not be approved.
You can access the form(s) from the Missouri State Auditor’s website. Complete the form and send it to the address located on the form.
The Total Annual Revenue is all income that a city received within its fiscal year
The Total General Operating Revenue is the Total Annual Revenue minus any revenue that is required to fund specific items by city, state, or federal law. For example, income received from the County Aid Road Trust fund distributions can only be used for road upkeep. The Total General Operating Revenue can never be more than or equal to the Total Annual Revenue.
Total revenue from minor traffic violations only; nothing else from the court.
To calculate the percentage on Form A15-1 divide the total revenue from minor traffic violations by the General Operating Revenue and multiply the result by 100%. If the percentage is over 20% then the overage is due to the Department of Revenue
Example: If the total revenue from minor traffic violations was $5,000 and the General Operating Revenue was $20,000, you would take 5,000 divided by 20,000 to get 0.25. Then take 0.25 and multiply it by 100 to get 25%. Next you would take the 25% and subtract 20% to get 5%. Next, multiple the General Operating Revenue ($20,000) by the 5% (0.05). $1,000 is the amount of the overage so it would be paid to the Department of Revenue.
There are a few reasons why an Addendum might be incomplete. Review the addendum for each of the below to determine if one of the reasons apply.
- The form has not be notarized. (The form has to have the notary stamp.)
- The form is not signed.
- The question of “List any courts that hear municipal violations for your county, city, town, or village” is not filled out.
- The Annual General Operating Revenue is equal to or higher amount than the Total Annual Revenue.
If you are still unable to determine why the Addendum was determined to be incomplete, you may contact the Department at email@example.com, by phone at (573)751-5900, or by letter at Post Office Box 453, Jefferson City, MO 65105-0453.
Any city that received income from or has chosen to have a municipal court division is required to submit an Addendum each year. In accordance with Section 479.362, RSMo, the Missouri Department of Revenue received notification that your political subdivision did not file the required addendum. If your town/city does not receive money from any courts, contact the Missouri Office of State Court Administration (OSCA) and Missouri State Auditor’s Office.
The Missouri State Auditor has notified the Missouri Department of Revenue that your political subdivision did not file the Municipal Court Certification, as required by Section 479.360, RSMo.
If the fiscal year being asked for is after the time that the municipal court closed, contact the Missouri Office of State Court Administration (OSCA) and Missouri State Auditor’s Office to let them know.
If the fiscal year being asked for is the last year that the municipal court was open, you will need to complete Form MCC 17-1 and submit it to the Office of the State Auditor.
For example, if the notice is requesting a form for fiscal year ending December 31, 2020, and the court closed in July 2020, the form will need to be filed for the period of time it was open. If the court closed in July 2019, the form is not required to be filed. If this is the case, contact the Missouri Office of State Court Administration (OSCA) and Missouri State Auditor’s Office to let them know.
If you still have questions, please check out other Business Tax FAQs.
For more information pertaining to Special Events, contact the Department or Revenue at 573-751-5860, or email firstname.lastname@example.org.