92.280. Employers may collect tax and allowance may be authorized (Kansas City and St. Joseph). - Missouri Statutes

Employers may collect tax and allowance may be authorized (KansasCity and St. Joseph).

92.280. The city is hereby authorized to impose uponemployers the duty of collecting and remitting to the city anytax that may be levied upon the earnings of employees pursuant tosections 92.210 to 92.300, and to prescribe penalties for failureto perform the duty. In the event that the city should imposethe duty on employers, each employer shall be entitled to deductand retain three percent of the total amount collected tocompensate the employer for collecting the tax. The governingbody of the city may, by ordinance, reduce, eliminate, orreimpose, if eliminated, the fee allowed to employers by thissection.

(L. 1963 p. 152 § 7, A.L. 1983 1st Ex. Sess. H.B. 10)

Effective 1-1-84