285.010. List to be furnished municipalities levying an earnings tax--request, how made--contents of list--exception. - Missouri Statutes

List to be furnished municipalities levying an earnings tax--request,how made--contents of list--exception.

285.010. All employers within the state shall, upon requestas hereinafter provided, submit to any municipal corporationlevying an earnings tax a complete listing of all their employeeswho reside within the territorial limits or boundaries of therequesting authority and their current addresses according to therecords of the employer. Any request made under provision of thelaw shall be made in writing and shall be mailed to the principaloffice of the employer. If the employer is a corporation, thewritten request shall be made to the registered agent of thecorporation at its registered office. All written requestsprovided for in this section shall be by registered or certifiedmail. Such request may not be made more than once each year.Provided, however, sections 285.010 to 285.020 shall not apply toemployers who deduct from the earnings of their employees theamount of any municipal earnings levied upon the income of theparticular employee, and pay same to the municipality levyingsaid tax.

(L. 1974 S.B. 397 § 1)