Missouri Revised Statutes

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

(View Entire Chapter)

August 28, 2013
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Sections:
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 Inconsistent laws repealed--certain laws declared not inconsistent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).
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ordinances not repealed.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.
92.105. Intent clause.
92.110. (L. 2010 Repealed by Initiative, Proposition A, November 2, 2010)
92.111. Limitation on imposition of earnings tax--definitions.
92.112. (L. 2010 Repealed by Initiative, Proposition A, November 2, 2010)
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.
92.210. (L. 2010 Repealed by Initiative, Proposition A, November 2, 2010)
92.220. (L. 2010 Repealed by Initiative, Proposition A, November 2, 2010)
92.230. (L. 2010 Repealed by Initiative, Proposition A, November 2, 2010)
92.240. (L. 2010 Repealed by Initiative, Proposition A, November 2, 2010)
92.250. (L. 2010 Repealed by Initiative, Proposition A, November 2, 2010)
92.260. (L. 2010 Repealed by Initiative, Proposition A, November 2, 2010)
92.270. (L. 2010 Repealed by Initiative, Proposition A, November 2, 2010)
92.280. (L. 2010 Repealed by Initiative, Proposition A, November 2, 2010)
92.285. (Transferred 1969; now 92.350)
92.290. (L. 2010 Repealed by Initiative, Proposition A, November 2, 2010)
92.300. (L. 2010 Repealed by Initiative, Proposition A, November 2, 2010)
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.
92.350. State and political subdivisions to deduct earnings tax--compensation
for collecting.
92.400. Definitions.
92.402. Tax, how imposed--rate of tax--boundary changes, procedure, effect
of.
92.403. (Transferred 1973 to 92.421; repealed 1991)
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
(Kansas City).
92.500. Sales tax for the operation of public safety departments--ballot
submission--use of moneys--repeal of tax, ballot language (St.
Louis).
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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