92.350. State and political subdivisions to deduct earnings tax--compensation for collecting. - Missouri Statutes

State and political subdivisions to deduct earnings tax--compensationfor collecting.

92.350. The state of Missouri and all its politicalsubdivisions or instrumentalities shall deduct from the wages andsalaries of their employees the amount of any municipal earningstax levied upon the income of the particular employee, and paysame to the municipality levying said tax. The state of Missouriand its political subdivisions and instrumentalities shall beentitled to deduct and retain of the total amount so collected tocompensate such employer for collecting the tax a percentage asfollows: Three percent if said municipal earnings tax isone-half of one percent of gross earnings. One and one-halfpercent if said municipal earnings tax is one percent of grossearnings.

(L. 1965 p. 216 § 92.285)

*Transferred 1969; formerly 92.285