Missouri Revised Statutes

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

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Rsmo Number Section Description
Chapter Cross Reference
Abstract of assessment, prepared for city, reimbursement of costs, 137.400
Assessment of real and tangible personal property in St. Louis, city sales tax, Chap. 94; provisions relating to, 137.485 to 137.550
Collector in St. Louis to collect state taxes, 52.220
Expenses of assessment in St. Louis, one-half to be paid by state, 82.570
Firemen's pensions, tax to be levied to pay, 87.410
Foreclosure sale for delinquent taxes on vacant residential property, redemption barred--immediate sale on final judgment (St. Louis), 141.931
Indebtedness, city to levy tax to pay before incurring, 95.135
Judgment bonds, city to levy tax to pay before issuing, 95.480
Library tax, limits, election, 182.140 to 182.150
License collector, powers and duties, cities over 300,000, 82.310, 82.400
Motor vehicles, municipal license tax, 301.340
Park maintenance, tax for, 90.010
Sale of bingo supplies exempt, 313.085
Sales tax, St. Louis City, procedure to adopt, rate, brackets, change of boundaries, 94.510
Sanitary drainage district, cities within to levy special drainage tax, 248.120
School operating levy may be set by school board, when, (Kansas City), Const. Art. X, Sec. 11(g)
Tax commission, appeals to, award of attorney fees and court costs, when, limitation, 138.434
Tax plats, assessor to prepare in city of St. Louis, 137.220
Taxes, installment payments in cities over 700,000, 139.050
Transportation sales tax, Kansas City, St. Louis City and County, 94.600 to 94.655
Urban redevelopment, limited tax relief, 353.110, 353.150
Vending machines, sales of tangible property to owners or operators subject to sales tax, exceptions, 144.012
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, where available (St. Louis City).
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).
   
MUNICIPAL TELECOMMUNICATIONS BUSINESS LICENSE TAX
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 revenue collected--audit authority.
92.089. Findings of general assembly--immunity for telecommunications companies, when.
92.092. Nonseverability clause.
92.095. Severability clause.
   
EARNINGS TAX
92.105. Intent clause.
92.111. Limitation on imposition of earnings tax--definitions.
92.113. Definition of salaries, wages, commissions and other compensation.
92.115. Constitutional charter cities--requirements--ballot language.
92.120. Tax rate limits.
92.125. Reduction of earnings tax, when, amount.
92.130. Income exempt from earnings tax.
92.140. Exemptions and deductions from tax may be authorized by city.
92.150. Net profits, how ascertained.
92.160. Tax ordinance to contain formulae for taxing profits of nonresidents.
92.170. Employers may collect tax, and allowance may be authorized.
92.180. Wage brackets may be established.
92.190. Tax ordinance not to require copies of federal or state income tax returns.
92.200. Amendment of charter required--present ordinance to continue.
   
CONVENTION AND TOURISM TAX (KANSAS CITY)
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.
   
EARNINGS TAX GENERALLY
92.350. State and political subdivisions to deduct earnings tax--compensation for collecting.
   
PUBLIC MASS TRANSPORTATION TAX (KANSAS CITY)
92.400. Definitions.
92.402. Tax, how imposed--rate of tax--boundary changes, procedure, effect of.
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.
   
PUBLIC SAFETY DEPARTMENTS SALES TAX (ST. LOUIS CITY)
92.500. Sales tax for the operation of public safety departments--ballot submission--use of moneys--repeal of tax, ballot language.
   
THE MUNICIPAL LAND REUTILIZATION LAW (ST. LOUIS CITY)
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.
92.930. Sale of lands subject to covenants and easements.

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