Title VII, CITIES, TOWNS AND VILLAGES

92.031. Annual tax for debt service, rate — (Kansas City). — 1. Such cities may, in the alternative to imposing the levies for debt service and for capital improvements and operating expenses for hospital, public health, recreation grounds and museum purposes as provided for in s…

92.035. Additional levy for museum purposes — admission to be free, when (Kansas City). — 1. Any city having a charter form of government and a population of at least three hundred thousand, but less than six hundred and fifty thousand and located wholly or partially within a cou…

92.036. Residency requirements for officers and board members of museum (Kansas City). — The director and a majority of the officers of the board of governors of any museum in any city authorized to levy a tax under section 92.035 shall be residents of the state of Missouri and t…

92.040. Taxation and licensing of merchants and manufacturers by certain cities, exemptions. — For the purpose of state, county, and municipal taxes, merchandise held by merchants and the raw material, merchandise, finished products, tools, machinery and appliances used or kept o…

92.041. Certain property of merchants and manufacturers classified for tax purposes (St. Louis City). — For the purpose of state, county, local and municipal taxes, merchandise held by merchants and the raw material, merchandise, finished products, tools, machinery, and appliance…

92.043. Lower tax levy authorized on certain property of merchants and manufacturers (St. Louis City). — Any constitutional charter city in this state which now has or may hereafter acquire a population in excess of six hundred fifty thousand inhabitants is authorized to levy for…

92.045. Certain cities may license, tax and regulate manufacturers, and other merchants, businesses and avocations — local legislative body may grant rulemaking power to tax official — copies of rules, where available (St. Louis City). — 1. (1) Any constitutional charter city in …

92.047. Inconsistent laws repealed — certain laws declared not inconsistent (St. Louis City). — 1. All laws inconsistent with or repugnant to the foregoing shall be deemed to have been repealed to the extent of such inconsistency or repugnancy. The provisions of this statute shal…

92.050. Back tax books. — Back tax books in cities of seven hundred thousand inhabitants or more shall be made at the time and in the manner provided by sections 140.050 and 140.060. The back tax book when completed shall be delivered by the register to the comptroller, who shall…

92.060. Back taxes, how collected. — All taxes, interest and register's fees contained in the back tax books described in section 92.050 shall be computed, charged and collected in the same manner as is now or as may be hereafter from time to time provided by law. ­­-------- (RSM…

92.070. Informality not to affect validity of books. — Any failure to make or complete the back tax books within the time required by sections 92.050 and 92.060, or any informality in making said back tax books, shall in no way affect the validity of the same. ­­-------- (RSMo 19…

92.073. Gross receipts tax — collection, cost — delinquencies — refunds (St. Louis City). — 1. The director of revenue shall collect any tax imposed on gross receipts by ordinance of any city not within a county if there is an agreement in existence between such city and the dire…

92.074. Title of law. — Sections 92.074 to 92.095 shall be known as the "Municipal Telecommunications Business License Tax Simplification Act". ­­-------- (L. 2005 H.B. 209) (2006) Subsection 10 of section 92.086 is a special law prohibited under subdivision (30), Section 40, Art…

92.077. Definitions. — As used in sections 92.074 to 92.095, unless the context clearly requires otherwise, the following terms mean: (1) "Business license tax", any tax, including any fee, charge, or assessment in the nature of a tax, assessed by a municipality on a telecommunic…

92.080. Municipalities prohibited from imposing certain taxes on telecommunications companies. — Notwithstanding any provisions of this chapter or chapter 66, 80, or 94, or the provisions of any municipal charter, after August 28, 2005, no municipality may impose any business lic…

92.083. Terms used in ordinances to have statutory meaning, when — existing ordinances not repealed. — 1. On or after July 1, 2006, if any city, county, village, or town has imposed a business license tax on a telecommunications company, as authorized in this chapter, or chapter …

92.086. List of municipalities with business license tax ordinances to be published — revenue director to collect tax, when — basis for tax — rulemaking authority — intent of general assembly — review of revenue collected — audit authority. — 1. On or before January 1, 2006, the …

92.089. Findings of general assembly — immunity for telecommunications companies, when. — 1. The general assembly finds and declares it to be the policy of the state of Missouri that costly litigation which have or may be filed by Missouri municipalities against telecommunication…

92.092. Nonseverability clause. — All provisions of sections 92.074 to 92.089 are so essentially and inseparably connected with, and so dependent upon, each other that no such provision would be enacted without all others. If a court of competent jurisdiction enters a final judgm…

92.095. Severability clause. — The provisions of section 71.675 are severable from the provisions of sections 92.074 to 92.092. If any portion of sections 92.074 to 92.092 is declared unconstitutional or the application of any part of sections 92.074 to 92.092 to any person or ci…

92.105. Intent clause. — It is the intent of sections 92.105 to 92.125 that starting in 2011 voters in any city imposing an earnings tax will decide in local elections to continue the earnings tax. If the majority of local voters vote to continue the earnings tax, it will continu…

92.111. Limitation on imposition of earnings tax — definitions. — 1. After December 31, 2011, no city, including any constitutional charter city, shall impose or levy an earnings tax, except a constitutional charter city that imposed or levied an earnings tax on November 2, 2010,…

92.113. Definition of salaries, wages, commissions and other compensation. — As referred to in section 92.111, the term "salaries, wages, commissions and other compensation" shall not include any contributions to any deferred compensation plans, including but not limited to any s…

92.115. Constitutional charter cities — requirements — ballot language. — 1. Any constitutional charter city which as of November 2, 2010, imposed or levied an earnings tax may continue to impose or levy an earnings tax, pursuant to sections 92.111 to 92.200, if it submits to the…

92.120. Tax rate limits. — The tax on salaries, wages, commissions and other compensation of individuals, subject to tax, and on the net profits or earnings of associations, businesses or other activities, and corporations, subject to tax, shall not be in excess of one percent pe…

92.125. Reduction of earnings tax, when, amount. — If no election is held pursuant to section 92.115, or if in an election held to continue to impose or levy the earnings tax a majority of such qualified voters fail to approve the continuance of the earnings tax, the earnings tax…

92.130. Income exempt from earnings tax. — 1. The income received by any (1) Labor, agricultural or horticultural organizations; (2) Mutual savings bank not having a capital stock represented by shares; (3) Fraternal-beneficiary society, order or association, operating under the …

92.140. Exemptions and deductions from tax may be authorized by city. — The municipal assembly of any such city may provide for deductions and exemptions from salaries, wages and commissions of employees and may provide for exemptions on account of the wives, husbands and depende…

92.150. Net profits, how ascertained. — The net profits or earnings of associations, businesses or other activities, and corporations shall be ascertained and determined by deducting the necessary expenses of operation from the gross profits or earnings. ­­-------- (Reenacted L. …

92.160. Tax ordinance to contain formulae for taxing profits of nonresidents. — The earnings or net profits subject to tax of any nonresident individual, of any association or business conducted by nonresidents, or of any corporation, in any case in which the work done, services …

92.170. Employers may collect tax, and allowance may be authorized. — Any such city is hereby authorized to impose upon employers the duty of collecting and remitting to the city any tax that may be levied upon the earnings of employees pursuant to sections 92.110 to 92.200, and …

92.180. Wage brackets may be established. — In order to facilitate the collection of the tax herein authorized any such city may by ordinance create wage brackets within which the tax shall be uniform for taxpayers entitled to the same number of exemptions. ­­-------- (Reenacted …

92.190. Tax ordinance not to require copies of federal or state income tax returns. — No tax ordinance enacted pursuant to the provisions of sections 92.110 to 92.200 shall require any taxpayer to file copies of his state or federal income tax returns with any city officer, emplo…

92.200. Amendment of charter required — present ordinance to continue. — No ordinance enacted under sections 92.110 to 92.200, except an ordinance limited to the purposes of section 92.170, shall be effective unless it is authorized pursuant to a charter amendment of such city; p…

92.325. Definitions. — As used in sections 92.325 to 92.340, the following terms mean: (1) "City", a constitutional charter city located in four or more counties; (2) "Food", all articles commonly used for food or drink, including alcoholic beverages, the provisions of chapter 31…

92.327. Convention and tourism tax, submitted to voters — rate of tax, deposit in convention tourism fund, purpose. — 1. Any city may submit a proposition to the voters of such city: (1) A tax not to exceed seven and one-half percent of the amount of sales or charges for all slee…

92.329. Voter approval of tax required. — The governing body of any city may, by adopting an ordinance, impose the convention and tourism tax, but no ordinance enacted pursuant to the authority granted by the provisions of sections 92.325 to 92.340 shall be effective unless the g…

92.331. Ballot form. — Such proposition shall be submitted to the voters in substantially the following form at such election: ­ ­ ­­-------- (L. 1989 S.B. 295 & 312 § 9)

92.332. Majority vote required. — In the event that a majority of the qualified voters voting on such proposition in such city at such election approve the proposition, then the ordinance shall be in effect. If a majority of the votes cast by the qualified voters voting are oppos…

92.334. Gross receipts tax on certain businesses prohibited, when. — In the event a tax is lawfully imposed under sections 92.325 to 92.340, no gross receipts tax imposed solely on hotels, motels or tourist courts or cafes, cafeterias, lunchrooms or restaurants shall be levied or…

92.336. Revenue received from tax, distribution, requirements — neighborhood tourist development fund established, purpose. — The revenues received from the tax authorized under sections 92.325 to 92.340 shall be used exclusively for the advertising and promotion of convention an…

92.338. Provisions, exemptions and confidentiality of state sales tax to apply — exemption certificates, form — collection of tax, deduction allowed for collection — refunds and penalties. — 1. All applicable provisions contained in sections 144.010 to 144.510 governing the state…

92.340. Refund or absorption of tax, prohibited. — It is unlawful for any person to advertise or hold out or state to the public or to any transient guest or food establishment patron directly or indirectly, that the tax or any part thereof imposed by sections 92.325 to 92.340, a…

92.350. State and political subdivisions to deduct earnings tax — compensation for collecting. — The state of Missouri and all its political subdivisions or instrumentalities shall deduct from the wages and salaries of their employees the amount of any municipal earnings tax levi…

92.400. Definitions. — The following words as used in sections 92.400 to 92.421, shall have the following meaning unless a different meaning clearly appears from the context: (1) "City", any city having a population of over four hundred thousand in the state of Missouri located w…

92.402. Tax, how imposed — rate of tax — boundary changes, procedure, effect of. — 1. Any city may, by a majority vote of its council or governing body, impose a sales tax for the benefit of the public mass transportation system operating within such city as provided in sections …