STATE STATUTES & CODES

MISSOURI STATUTES AND CODES

Chapter 92 Taxation in St. Louis, Kansas City (and Certain Other Cities)

• 92.010. Maximum rate of levy for general purposes--method of increase (St. Louis).
• 92.012. Sewer lateral lines connected to public lines, fee added to general tax levy bill (St. Louis).
• 92.020. Additional levy for library, hospital, recreational purposes authorized.
• 92.030. Maximum rate of levy for municipal purposes (Kansas City).
• 92.031. Annual tax for debt service, rate--(Kansas City).
• 92.035. Additional levy for museum purposes--admission to be free, when (Kansas City).
• 92.036. Residency requirements for officers and board members of museum (Kansas City).
• 92.040. Taxation and licensing of merchants and manufacturers by certain cities, exemptions.
• 92.041. Certain property of merchants and manufacturers classified for tax purposes (St. Louis City).
• 92.043. Lower tax levy authorized on certain property of merchants and manufacturers (St. Louis City).
• 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,
• 92.047. Inconsistent laws repealed--certain laws declared not inconsistent (St. Louis City).
• 92.050. Back tax books.
• 92.060. Back taxes, how collected.
• 92.070. Informality not to affect validity of books.
• 92.073. Gross receipts tax--collection, cost--delinquencies--refunds (St. Louis City).
• 92.074. Title of law.
• 92.077. Definitions.
• 92.080. Municipalities prohibited from imposing certain taxes on telecommunications companies.
• 92.083. Terms used in ordinances to have statutory meaning, when--existing ordinances not repealed.
• 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 r
• 92.089. Findings of general assembly--immunity for telecommunications companies, when.
• 92.092. Nonseverability clause.
• 92.095. Severability clause.
• 92.110. Tax may be levied on earnings and profits (St. Louis).
• 92.112. Earnings tax not to include deferred compensation and certain other salary reduction plans, when (Kansas City, St. Joseph and St. Louis City).
• 92.120. Tax rate limits (St. Louis).
• 92.130. Income exempt from earnings tax (St. Louis City).
• 92.140. Exemptions and deductions from tax may be authorized by city (St. Louis).
• 92.150. Net profits, how ascertained (St. Louis).
• 92.160. Tax ordinance to contain formulae for taxing profits of nonresidents (St. Louis).
• 92.170. Employers may collect tax, and allowance may be authorized (St. Louis).
• 92.180. Wage brackets may be established (St. Louis).
• 92.190. Tax ordinance not to require copies of federal or state income tax returns (St. Louis).
• 92.200. Amendment of charter required--present ordinance to continue.
• 92.210. Tax may be levied on earnings and profits (Kansas City and St. Joseph).
• 92.220. Income exempt from earnings tax (Kansas City and St. Joseph).
• 92.230. Tax rate limits (Kansas City and St. Joseph).
• 92.240. Net profits, how ascertained (Kansas City and St. Joseph).
• 92.250. Tax ordinance to contain formulae for determining profits of nonresidents and corporations (Kansas City and St. Joseph).
• 92.260. Deductions, exemptions and credits (Kansas City and St. Joseph).
• 92.270. Wage brackets may be established (Kansas City and St. Joseph).
• 92.280. Employers may collect tax and allowance may be authorized (Kansas City and St. Joseph).
• 92.285. (Transferred 1969; now 92.350)
• 92.290. Tax ordinance not to require copies of federal or state income tax returns (Kansas City and St. Joseph).
• 92.300. Amendment of charter to authorize earnings tax required, how (Kansas City and St. Joseph).
• 92.325. Definitions.
• 92.327. Convention and tourism tax, submitted to voters--rate of tax, deposit in convention tourism fund, purpose.
• 92.329. Voter approval of tax required.
• 92.331. Ballot form.
• 92.332. Majority vote required.
• 92.334. Gross receipts tax on certain businesses prohibited, when.
• 92.336. Revenue received from tax, distribution, requirements--neighborhood tourist development fund established, purpose.
• 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.
• 92.340. Refund or absorption of tax, prohibited.
• 92.350. State and political subdivisions to deduct earnings tax--compensation for collecting.
• 92.400. Definitions.
• 92.402. Tax, how imposed--rate of tax--boundary changes, procedure, effect of.
• 92.403. (Transferred 1973 to 92.421; repealed 1991)
• 92.410. Deposit of collections--public mass transportation sales tax trust fund--state to retain collection cost.
• 92.412. Distribution to city, when--abolition of tax--account, how closed.
• 92.418. Proceeds of tax, how spent--minority businesses to be given consideration for contracts--when.
• 92.420. Other payments by city to transportation authority permitted.
• 92.421. Distribution of tax to transportation authority--use of funds (Kansas City).
• 92.500. Sales tax for the operation of public safety departments--ballot submission--use of moneys--repeal of tax, ballot language (St. Louis).
• 92.700. Provisions, how adopted.
• 92.705. Short title.
• 92.710. Definitions.
• 92.715. Collectors to act--redemption, interest and costs--compromise of judgment--errors, correction of.
• 92.720. Unredeemed lands, how proceeded against, lists--limitation on actions.
• 92.725. Lists, contents of.
• 92.730. Consolidation of pending suits--costs to be lien--defenses preserved.
• 92.735. Joinder of parcels, how numbered, fee.
• 92.740. Petition, form, contents.
• 92.745. Action in rem, pleadings, failure to answer, effect of.
• 92.750. Redemption by interested party, certificate--foreclosure sale, effect of.
• 92.755. Notice of foreclosure, how given, form.
• 92.760. Notice of filing, how made, form of.
• 92.765. Records of actions taken, where filed.
• 92.770. Attorneys, employment authorized, compensation.
• 92.775. Trial, evidence, judgment--severances--jury not authorized--precedence of action.
• 92.800. Equity rules of procedure required, exception.
• 92.805. Judgment, findings, effect.
• 92.810. Waiting period after final judgment--notice of sale to owners, form of--failure to redeem, transfer, purpose, reimbursement.
• 92.815. Redemption contracts, installment payments.
• 92.820. Sale, where held--notice, form--occupancy permit required, when.
• 92.825. Sale, how conducted--interest conveyed--costs, how advanced--purchase price, payable when, amount.
• 92.830. Sale, insufficient bid, effect.
• 92.835. Title, how held by reutilization authority--title, how taken by others.
• 92.840. Confirmation of sales, when--proceeds of sale, how applied--occupancy permit, defined, when required, effect, failure to obtain, result.
• 92.845. Appeals.
• 92.850. Deputy sheriff, authority.
• 92.852. Recording fee, sheriff's deed given pursuant to municipal land reutilization law, assessed when--recorded, when.
• 92.855. Sheriff's deed, effect of.
• 92.860. Fees allowable.
• 92.863. Costs, how apportioned--collector's fees.
• 92.865. Amended petition, when allowed.
• 92.870. Applicable provisions of general law to apply.
• 92.875. Land reutilization authority created, purpose.
• 92.880. Beneficiaries of authority--interest, how determined.
• 92.885. Members, appointment--vacancy, how filled.
• 92.890. Commissioners, organization, bond, oath.
• 92.895. Authority's seal, powers.
• 92.900. Duties of authority.
• 92.905. Director and employees, appointment--funds, how obtained, deposit of, audits--expenditures, how made.
• 92.910. Inventory of real estate required.
• 92.915. Accounts, how kept--expenditures, priority of.
• 92.916. Duties of collector--compensation (St. Louis City).
• 92.920. Members and employees prohibited from profiting from operations of authority, exception--penalty.

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