Title VII — CITIES, TOWNS AND VILLAGES

91.700. Bonds shall not be invalidated for certain reasons. — Said bonds bearing the signatures of officers in office on the date of the signing thereof shall be valid and binding obligations, notwithstanding that before the delivery thereof and payment therefor any or all the pe…

91.710. Ordinance or resolution — may contain what. — Any ordinance or resolution authorizing the issuance of bonds under sections 91.620 to 91.770, to finance in whole or in part the acquisition, construction, reconstruction, improvement, betterment or extension of an undertakin…

91.720. Bonds — payable from what revenue, liability limited. — Revenue bonds issued under sections 91.620 to 91.770 shall not be payable from or charged upon any funds, other than the revenue pledged to the payment thereof, nor shall the municipality issuing the same be subject …

91.730. Default — rights of bondholders — procedure of circuit court — receiver. — 1. In the event that the municipality shall default in the payment of the principal or interest on any of the bonds after the same shall become due, whether at maturity or upon call for redemption,…

91.740. Rights and powers of bondholders — shall be cumulative. — 1. Subject to any contractual limitations binding upon the holders of any issue of bonds, or trustee therefor, including but not limited to the restriction of the exercise of any remedy to a specified proportion or…

91.750. Sewage disposal and waterworks — operators authorized to enter into contracts. — Any governing body operating sewage disposal or waterworks as defined in sections 91.620 to 91.770 or which as herein provided has ordered the construction or acquisition of such works (in th…

91.760. Powers are additional and supplemental — law shall be controlling. — The powers conferred by sections 91.620 to 91.770 shall be in addition and supplemental to, and not in substitution for, and the limitations imposed by sections 91.620 to 91.770 shall not affect the powe…

91.770. Municipalities — power to acquire lands and other property, limitation. — Any municipality as herein defined shall have power to purchase, lease or condemn lands or other property, or interests therein, in the name of the state, necessary and proper to enable it to carry …

91.780. Defining term rapid transit improvement. — The term "rapid transit improvement", as used in sections 91.780 to 91.840, shall include every improvement for local public use in connection with the transportation or movements of persons and, or property, so designed as to el…

91.790. Authorized to establish, construct and own rapid transit improvement. — All cities in this state having six hundred thousand or more inhabitants are hereby authorized and empowered by ordinance to establish, construct and own, to acquire by condemnation, purchase, lease, …

91.800. May assess benefits and damages, and collect and pay therefor. — All such cities are hereby authorized and empowered to acquire such rapid transit improvement, in whole or in part, by condemnation, and shall have the power to assess benefits and damages, and collect and p…

91.810. May provide for payment by special assessment. — All such cities are hereby authorized and empowered to construct such rapid transit improvement, or any part thereof, or cause the same to be constructed, and to provide for the payment thereof, in part, by special assessme…

91.820. May issue and sell public utility improvement and general bonds. — All such cities are hereby authorized and empowered, for the purpose of acquiring, constructing, equipping, maintaining and extending such rapid transit improvement, and paying therefor, in whole or in par…

91.830. May grant rights and interests in rapid transit improvements. — All such cities are hereby authorized and empowered to maintain such rapid transit improvement so constructed or acquired, and every part thereof; and to grant rights and interests in said rapid transit impro…

91.840. May establish rapid transit commission, or commissioner. — All such cities are hereby authorized and empowered by ordinance to create and establish a rapid transit commission and determine the number of members thereof, or, in lieu of such commission, create the office of…

92.010. Maximum rate of levy for general purposes — method of increase (St. Louis). — 1. Any constitutional charter cities in this state which may now have or hereafter acquire seven hundred thousand or more inhabitants may levy upon all subjects and objects of taxation a rate fo…

92.012. Sewer lateral lines connected to public lines, fee added to general tax levy bill (St. Louis). — 1. Notwithstanding any other provision of law to the contrary, the collector of revenue in the city of St. Louis, who now or hereafter collects any fee to provide for, ensure …

92.020. Additional levy for library, hospital, recreational purposes authorized. — Any such municipality is hereby authorized by ordinance to levy a rate of taxation on all property subject to its taxing power for library, hospital, public health, recreation grounds and museum pu…

92.030. Maximum rate of levy for municipal purposes (Kansas City). — 1. All cities in this state which now have or which may hereafter contain a population of not less than three hundred thousand and not more than seven hundred thousand inhabitants, according to the last precedin…

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…

[Repealed or reserved.]

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 …