92.210. Tax may be levied on earnings and profits (Kansas City and St. Joseph). - Missouri Statutes

Tax may be levied on earnings and profits (Kansas City andSt. Joseph).

92.210. Any constitutional charter city in this statewhich now has or may hereafter acquire a population of more thanfour hundred fifty thousand but less than seven hundred thousandinhabitants, according to the last federal decennial census, andany city with a population of seventy thousand or moreinhabitants which is located entirely within one county whichdoes not have a charter form of government, but which does haveanother state as one of its boundaries, and which does notadjoin a first class county with a population of at least ninehundred thousand inhabitants is hereby authorized to levy andcollect, by ordinance, for general revenue purposes, an earningstax on the salaries, wages, commissions and other compensationearned by its residents; on the salaries, wages, commissions andother compensation earned by nonresidents of the city for workdone or services performed or rendered in the city; on the netprofits of associations, businesses or other activitiesconducted by residents; on the net profits of associations,businesses or other activities conducted in the city bynonresidents; and on the net profits earned by all corporationsas the result of work done or services performed or rendered andbusiness or other activities conducted in the city.

(L. 1963 p. 152 § 1, A.L. 1990 S.B. 525)

CROSS REFERENCE:

Earnings tax not to include deferred compensation and certain salary deferred or reduction plans, RSMo 92.112