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U.S. State Codes
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Missouri
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Title VII - Cities, Towns a...
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Chapter 92 - Taxation in St. Louis, Kansas City...
Chapter 92 - Taxation in St. Louis, Kansas City, and Certain Other Cities
Section 92.010 Maximum rate of levy for general purposes — method of increase (St. Louis).
Section 92.012 Sewer lateral lines connected to public lines, fee added to general tax levy bill (St. Louis).
Section 92.020 Additional levy for library, hospital, recreational purposes authorized.
Section 92.030 Maximum rate of levy for municipal purposes (Kansas City).
Section 92.031 Annual tax for debt service, rate — (Kansas City).
Section 92.035 Additional levy for museum purposes — admission to be free, when (Kansas City).
Section 92.036 Residency requirements for officers and board members of museum (Kansas City).
Section 92.040 Taxation and licensing of merchants and manufacturers by certain cities, exemptions.
Section 92.041 Certain property of merchants and manufacturers classified for tax purposes (St. Louis City).
Section 92.043 Lower tax levy authorized on certain property of merchants and manufacturers (St. Louis City).
Section 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).
Section 92.047 Inconsistent laws repealed — certain laws declared not inconsistent (St. Louis City).
Section 92.050 Back tax books.
Section 92.060 Back taxes, how collected.
Section 92.070 Informality not to affect validity of books.
Section 92.073 Gross receipts tax — collection, cost — delinquencies — refunds (St. Louis City).
Section 92.074 Title of law.
Section 92.077 Definitions.
Section 92.080 Municipalities prohibited from imposing certain taxes on telecommunications companies.
Section 92.083 Terms used in ordinances to have statutory meaning, when — existing ordinances not repealed.
Section 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.
Section 92.089 Findings of general assembly — immunity for telecommunications companies, when.
Section 92.092 Nonseverability clause.
Section 92.095 Severability clause.
Section 92.105 Intent clause.
Section 92.111 Limitation on imposition of earnings tax — definitions.
Section 92.113 Definition of salaries, wages, commissions and other compensation.
Section 92.115 Constitutional charter cities — requirements — ballot language.
Section 92.120 Tax rate limits.
Section 92.125 Reduction of earnings tax, when, amount.
Section 92.130 Income exempt from earnings tax.
Section 92.140 Exemptions and deductions from tax may be authorized by city.
Section 92.150 Net profits, how ascertained.
Section 92.160 Tax ordinance to contain formulae for taxing profits of nonresidents.
Section 92.170 Employers may collect tax, and allowance may be authorized.
Section 92.180 Wage brackets may be established.
Section 92.190 Tax ordinance not to require copies of federal or state income tax returns.
Section 92.200 Amendment of charter required — present ordinance to continue.
Section 92.325 Definitions.
Section 92.327 Convention and tourism tax, submitted to voters — rate of tax, deposit in convention tourism fund, purpose.
Section 92.329 Voter approval of tax required.
Section 92.331 Ballot form.
Section 92.332 Majority vote required.
Section 92.334 Gross receipts tax on certain businesses prohibited, when.
Section 92.336 Revenue received from tax, distribution, requirements — neighborhood tourist development fund established, purpose.
Section 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.
Section 92.340 Refund or absorption of tax, prohibited.
Section 92.350 State and political subdivisions to deduct earnings tax — compensation for collecting.
Section 92.400 Definitions.
Section 92.402 Tax, how imposed — rate of tax — boundary changes, procedure, effect of.
Section 92.410 Deposit of collections — public mass transportation sales tax trust fund — state to retain collection cost.
Section 92.412 Distribution to city, when — abolition of tax — account, how closed.
Section 92.418 Proceeds of tax, how spent — minority businesses to be given consideration for contracts — when.
Section 92.420 Other payments by city to transportation authority permitted.
Section 92.421 Distribution of tax to transportation authority — use of funds.
Section 92.500 Sales tax for the operation of public safety departments — ballot submission — use of moneys — repeal of tax, ballot language.
Section 92.700 Provisions, how adopted.
Section 92.705 Short title.
Section 92.710 Definitions.
Section 92.715 Collectors to act — redemption, interest and costs — compromise of judgment — errors, correction of.
Section 92.720 Unredeemed lands, how proceeded against, lists — limitation on actions.
Section 92.725 Lists, contents of.
Section 92.730 Consolidation of pending suits — costs to be lien — defenses preserved.
Section 92.735 Joinder of parcels, how numbered, fee.
Section 92.740 Petition, form, contents.
Section 92.745 Action in rem, pleadings, failure to answer, effect of.
Section 92.750 Redemption by interested party, certificate — foreclosure sale, effect of.
Section 92.755 Notice of foreclosure, how given, form.
Section 92.760 Notice of filing, how made, form of.
Section 92.765 Records of actions taken, where filed.
Section 92.770 Attorneys, employment authorized, compensation.
Section 92.775 Trial, evidence, judgment — severances — jury not authorized — precedence of action.
Section 92.800 Equity rules of procedure required, exception.
Section 92.805 Judgment, findings, effect.
Section 92.810 Waiting period after final judgment — notice of sale to owners, form of — failure to redeem, transfer, purpose, reimbursement.
Section 92.815 Redemption contracts, installment payments.
Section 92.820 Sale, where held — notice, form — occupancy permit required, when.
Section 92.825 Sale, how conducted — interest conveyed — costs, how advanced — purchase price, payable when, amount.
Section 92.830 Sale, insufficient bid, effect.
Section 92.835 Title, how held by reutilization authority — title, how taken by others.
Section 92.840 Confirmation of sales, when — proceeds of sale, how applied — occupancy permit, defined, when required, effect, failure to obtain, result.
Section 92.845 Appeals.
Section 92.850 Deputy sheriff, authority.
Section 92.852 Recording fee, sheriff's deed given pursuant to municipal land reutilization law, assessed when — recorded, when.
Section 92.855 Sheriff's deed, effect of.
Section 92.860 Fees allowable.
Section 92.863 Costs, how apportioned — collector's fees.
Section 92.865 Amended petition, when allowed.
Section 92.870 Applicable provisions of general law to apply.
Section 92.875 Land reutilization authority created, purpose.
Section 92.880 Beneficiaries of authority — interest, how determined.
Section 92.885 Members, appointment — vacancy, how filled.
Section 92.890 Commissioners, organization, bond, oath.
Section 92.895 Authority's seal, powers.
Section 92.900 Duties of authority.
Section 92.905 Director and employees, appointment — funds, how obtained, deposit of, audits — expenditures, how made.
Section 92.910 Inventory of real estate required.
Section 92.915 Accounts, how kept — expenditures, priority of.
Section 92.916 Duties of collector — compensation (St. Louis City).
Section 92.920 Members and employees prohibited from profiting from operations of authority, exception — penalty.
Section 92.930 Sale of lands subject to covenants and easements.