71.620. Imposition of tax or license fee on certain professions prohibited--imposition of tax or fee prohibited unless business office maintained--limitation on business license tax amount in certain - Missouri Statutes

Imposition of tax or license fee on certain professionsprohibited--imposition of tax or fee prohibited unless businessoffice maintained--limitation on business license tax amount incertain villages.

71.620. 1. Hereafter no person following for a livelihood theprofession or calling of minister of the gospel, duly accredited ChristianScience practitioner, teacher, professor in a college, priest, lawyer,certified public accountant, dentist, chiropractor, optometrist,chiropodist, physician or surgeon in this state shall be taxed or madeliable to pay any municipal or other corporation tax or license fee of anydescription whatever for the privilege of following or carrying on suchprofession or calling, and, after December 31, 2003, no investment fundsservice corporation, as defined in section 143.451, RSMo, may be requiredto pay, or shall be taxed or made liable to pay any municipal or othercorporation tax or license fee of any description whatever for theprivilege of following or carrying on its business or occupation, in excessof or in an aggregate amount exceeding twenty-five thousand dollarsannually, any law, ordinance or charter to the contrary notwithstanding.

2. No person following for a livelihood the profession of insuranceagent or broker, veterinarian, architect, professional engineer, landsurveyor, auctioneer, or real estate broker or salesman in this state shallbe taxed or made liable to pay any municipal or other corporation tax orlicense fee for the privilege of following or carrying on his or herprofession by a municipality unless that person maintains a business officewithin that municipality.

3. Notwithstanding any other provision of law to the contrary, afterSeptember 1, 2004, no village with less than one thousand three hundredinhabitants shall impose a business license tax in excess of fifteenthousand dollars per license.

(RSMo 1939 § 6220, A.L. 1963 p. 124, A.L. 1976 H.B. 1373, A.L. 1998 H.B. 1468, A.L. 2003 H.B. 289 merged with H.B. 600, A.L. 2004 S.B. 1155)

Prior revisions: 1929 § 6098; 1919 § 7618; 1909 § 8532