reglab/housing_qa huggingface dataset:
MO Rev Stat § 92.020 (2021)
2021 Missouri Revised Statutes|Title VII - Cities, Towns and Villages|Chapter 92 - Taxation in St. Louis, Kansas City, and Certain Other Cities|Section 92.020 - Additional levy for library, hospital, recreational purposes authorized.

Effective - 28 Aug 1983   92.020. Additional levy for library, hospital, recreational purposes authorized. — Any such municipality is hereby authorized by ordinance to levy a rate of taxation on all property subject to its taxing power for library, hospital, public health, recreation grounds and museum purposes, and the rate of taxation levied for such purposes shall be in addition to the maximum rate of taxation levied for general municipal purposes, as limited by the constitution or laws of this state. No tax levied for the special purposes enumerated in this section shall exceed the following annual rates:  (1) Library, in the manner and at the rate authorized under the provisions of sections 182.140 to 182.301;  (2) Hospital, ten cents on the hundred dollars assessed valuation;  (3) Public health, two cents on the hundred dollars assessed valuation;  (4) Recreation grounds other than zoological park, two cents on the hundred dollars assessed valuation;  (5) Zoological park, in the manner and at the rate authorized under the provisions of sections 90.640 and 90.650;  (6) Art museum, in the manner and at the rate authorized by law. ­­-------- (L. 1945 p. 1296 § 2, A.L. 1983 H.B. 713 Revision)
MO Rev Stat § 92.031 (2021)
2021 Missouri Revised Statutes|Title VII - Cities, Towns and Villages|Chapter 92 - Taxation in St. Louis, Kansas City, and Certain Other Cities|Section 92.031 - Annual tax for debt service, rate — (Kansas City).

Effective - 28 Aug 2000   92.031. Annual tax for debt service, rate — (Kansas City). — 1. Such cities may, in the alternative to imposing the levies for debt service and for capital improvements and operating expenses for hospital, public health, recreation grounds and museum purposes as provided for in section 92.030, elect by ordinance to levy and impose an annual tax for debt service and an annual tax for capital improvements and operating expenses for hospital, public health, recreation grounds and museum purposes such as are referred to* in subdivisions (1), (2) and (3) of subsection 2 of section 92.030, which tax levies shall be independent of the other tax levies provided for in section 92.030.  2. In the event such cities make such election, the limits on individual and total annual tax levy rate referred to in subdivisions (1), (2) and (3) of subsection 2 of section 92.030 for debt service and for capital improvements and operating expenses for hospital, public health, recreation grounds and museum purposes shall not apply. The tax levy rate for capital improvements and operating expenses for hospital, public health, recreation grounds and museum purposes may be increased from its current rate to a rate not to exceed one dollar per hundred dollars assessed valuation by submission to and approval by a vote of the people. ­­-------- (L. 1986 H.B. 1571, A.L. 1999 S.B. 348, A.L. 2000 H.B. 1238)  *Word "to" does not appear in original rolls.
MO Rev Stat § 92.035 (2021)
2021 Missouri Revised Statutes|Title VII - Cities, Towns and Villages|Chapter 92 - Taxation in St. Louis, Kansas City, and Certain Other Cities|Section 92.035 - Additional levy for museum purposes — admission to be free, when (Kansas City).

Effective - 28 Aug 1991   92.035. Additional levy for museum purposes — admission to be free, when (Kansas City). — 1. Any city having a charter form of government and a population of at least three hundred thousand, but less than six hundred and fifty thousand and located wholly or partially within a county of the first class having a charter form of government, in addition to the levy and imposition of taxes authorized by section 92.030, may, except as otherwise provided in this section, by ordinance, levy or impose a tax not to exceed the rate of ten cents on each one hundred dollars of assessed valuation of real and tangible personal property located within the city. The proceeds of the tax representing a rate of at least three cents on each one hundred dollars of assessed valuation to be used for the operation, improvement or construction expansion of museum facilities in existence on August 13, 1978, and the remaining proceeds of the tax to be used exclusively for the construction, operation, improvement, or expansion of additional facilities for such museum and no other. The word "museum" as used in this section, shall not be construed to mean or include an art gallery. General admission to the museum's facility in existence prior to August 13, 1978, shall be free and open to the residents of such city. Before the city shall impose any tax under this section at a rate which exceeds two cents on each one hundred dollars of assessed valuation, the governing body of the city shall submit the proposed tax rate increase to the voters of the city for approval or rejection at an election.  2. The question shall be submitted in substantially the following form: Shall there be an increased tax levy of ______ cents on the hundred dollars assessed valuation for museum purposes?  3. If a majority of the votes cast upon the proposal are in favor of the levy increase, the governing body of the city may, by ordinance, impose the additional tax. If a majority of the votes cast upon the proposal are against the levy increase, the governing body of the city shall not impose the increase. Nothing in this section shall prohibit a rejected proposal from being resubmitted to a vote of the voters. ­­-------- (L. 1967 p. 170 § 1, A.L. 1977 S.B. 73, A.L. 1978 H.B. 971, A.L. 1991 S.B. 344)
MO Rev Stat § 92.036 (2021)
2021 Missouri Revised Statutes|Title VII - Cities, Towns and Villages|Chapter 92 - Taxation in St. Louis, Kansas City, and Certain Other Cities|Section 92.036 - Residency requirements for officers and board members of museum (Kansas City).

Effective - 28 Aug 1977   92.036. Residency requirements for officers and board members of museum (Kansas City). — The director and a majority of the officers of the board of governors of any museum in any city authorized to levy a tax under section 92.035 shall be residents of the state of Missouri and taxpayers of such city. ­­-------- (L. 1977 S.B. 73 § 2)
MO Rev Stat § 92.040 (2021)
2021 Missouri Revised Statutes|Title VII - Cities, Towns and Villages|Chapter 92 - Taxation in St. Louis, Kansas City, and Certain Other Cities|Section 92.040 - Taxation and licensing of merchants and manufacturers by certain cities, exemptions.

Effective - 01 Jan 1982   92.040. Taxation and licensing of merchants and manufacturers by certain cities, exemptions. — For the purpose of state, county, and municipal taxes, merchandise held by merchants and the raw material, merchandise, finished products, tools, machinery and appliances used or kept on hand by manufacturers shall constitute a class separate and distinct by itself. All cities in this state having a population of over three hundred thousand inhabitants are authorized to levy for local purposes a less ad valorem rate of taxation than that levied by them on real estate or other property for the same purpose, and such reductions may from time to time be arranged to apply on both or either the tax rate for payments of valid indebtedness or the tax rate for city purposes. All such cities, for city and local purposes, are hereby authorized to license, tax and regulate the occupation of merchants and manufacturers, and may graduate the amount of annual license imposed upon a merchant or manufacturer in proportion to the sales made by such merchant or manufacturer during the year next preceding any fixed date; provided, however, that no such license, tax, or regulation shall apply to grain and other agricultural crops in an unmanufactured condition, as defined in section 137.010, which are subject to assessment, valuation, and taxation under subsection 3 of section 137.115. ­­-------- (RSMo 1939 §§ 7743, 7744, 10942, A.L. 1945 p. 1799 § 6, A.L. 1981 S.B. 13)  Prior revisions: 1929 §§ 7595, 7596, 9748; 1919 §§ 9005, 9006, 12758; 1909 §§ 9856, 9857, 11340  Effective 1-01-82  CROSS REFERENCES:  Farmer selling own produce, exempt from license tax, 71.630, 150.030  Merchants and manufacturers tax, assessment equalization and collection in St. Louis City, 150.090, 150.350  (1954) License tax in fourth class city on merchants fixed on the basis of the aggregate amount of all sales made during preceding fiscal year held valid as against contention grant of such power to cities governed by section 92.040 deprived other cities of power to levy such tax. City of Flordell Hills v. Hardekopf (A.), 271 S.W.2d 256.
MO Rev Stat § 92.041 (2021)
2021 Missouri Revised Statutes|Title VII - Cities, Towns and Villages|Chapter 92 - Taxation in St. Louis, Kansas City, and Certain Other Cities|Section 92.041 - Certain property of merchants and manufacturers classified for tax purposes (St. Louis City).

Effective - 28 Aug 1967   92.041. Certain property of merchants and manufacturers classified for tax purposes (St. Louis City). — For the purpose of state, county, local and municipal taxes, merchandise held by merchants and the raw material, merchandise, finished products, tools, machinery, and appliances used or kept on hand by manufacturers shall constitute a class separate and distinct by itself. ­­-------- (L. 1967 p. 170 § 1)
MO Rev Stat § 92.043 (2021)
2021 Missouri Revised Statutes|Title VII - Cities, Towns and Villages|Chapter 92 - Taxation in St. Louis, Kansas City, and Certain Other Cities|Section 92.043 - Lower tax levy authorized on certain property of merchants and manufacturers (St. Louis City).

Effective - 28 Aug 1967   92.043. Lower tax levy authorized on certain property of merchants and manufacturers (St. Louis City). — Any constitutional charter city in this state which now has or may hereafter acquire a population in excess of six hundred fifty thousand inhabitants is authorized to levy for local purposes on the class of property enumerated in section 92.041 hereof an ad valorem rate of taxation less than that levied by such city on real estate or other property for the same purposes, and said reductions may from time to time be arranged to apply on both or either the tax rate for payments of valid indebtedness or the tax rate for city purposes. ­­-------- (L. 1967 p. 170 § 2)
MO Rev Stat § 92.045 (2021)
2021 Missouri Revised Statutes|Title VII - Cities, Towns and Villages|Chapter 92 - Taxation in St. Louis, Kansas City, and Certain Other Cities|Section 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).

Effective - 28 Aug 1992   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). — 1. Any constitutional charter city in this state which now has or may hereafter acquire a population in excess of three hundred fifty thousand inhabitants, according to the last federal decennial census, is hereby authorized, for city and local purposes, to license, tax, and regulate the occupation of merchants, manufacturers, and all businesses, avocations, pursuits, and callings that are not exempt from the payment of licenses by law and may, by ordinance, base such licenses on gross receipts, gross profits or net profits, per capita, flat fee, graduated scale based on gross or net receipts or sales, or any other method or measurement of tax or any combination thereof derived or allocable to the carrying on or conducting of any business, avocation, pursuits or callings or activities carried on in such cities.  2. The local legislative body may grant by ordinance to its administering tax official the power to adopt regulations and rules relating to any matters pertaining to the administration and enforcement of any ordinances enacted in accordance with the authority heretofore given. Copies of such regulations and rules shall be kept in the office of such tax official designated in such ordinance and shall be open to inspection by the public. Said regulations or rules may be changed or amended from time to time. ­­-------- (L. 1967 p. 170 §§ 3, 4, A.L. 1992 H.B. 1228)
MO Rev Stat § 92.047 (2021)
2021 Missouri Revised Statutes|Title VII - Cities, Towns and Villages|Chapter 92 - Taxation in St. Louis, Kansas City, and Certain Other Cities|Section 92.047 - Inconsistent laws repealed — certain laws declared not inconsistent (St. Louis City).

Effective - 28 Aug 2009   92.047. Inconsistent laws repealed — certain laws declared not inconsistent (St. Louis City). — 1. All laws inconsistent with or repugnant to the foregoing shall be deemed to have been repealed to the extent of such inconsistency or repugnancy. The provisions of this statute shall in no way be construed to prohibit any city which has a population in excess of seven hundred thousand inhabitants from assessing, levying and collecting a tax pursuant to the provisions of sections 92.110 through 92.200.  2. For the purposes of sections 92.041 to 92.047, and chapter 311, as amended, or any section thereof, as amended, shall not be construed to be inconsistent with or repugnant to the provisions of sections 92.041 to 92.047, and shall not be deemed to have been repealed by sections 92.041 to 92.047, but shall continue in full force and effect. For the purpose of sections 92.041 to 92.047, no such city included within the scope of sections 92.041 to 92.047 shall charge or exact an occupational license tax on manufacturers, wholesalers, or retailers of alcoholic beverages in excess of that permitted by chapter 311 for cities. ­­-------- (L. 1967 p. 170 § 5, A.L. 2009 H.B. 132)
MO Rev Stat § 92.050 (2021)
2021 Missouri Revised Statutes|Title VII - Cities, Towns and Villages|Chapter 92 - Taxation in St. Louis, Kansas City, and Certain Other Cities|Section 92.050 - Back tax books.

Effective - 28 Aug 1949   92.050. Back tax books. — Back tax books in cities of seven hundred thousand inhabitants or more shall be made at the time and in the manner provided by sections 140.050 and 140.060. The back tax book when completed shall be delivered by the register to the comptroller, who shall deliver the same to the collector of such city, taking triplicate receipts therefor, one to be filed in his office, one with the director of revenue, and one with the auditor of such city. ­­-------- (RSMo 1939 §§ 7737, 7738, A. 1949 H.B. 2040)  Prior revisions: 1929 §§ 7589, 7590; 1919 §§ 8999, 9000; 1909 §§ 9850, 9851  CROSS REFERENCE:  Delinquent tax list, uncollected bills to be returned in St. Louis, 140.050
MO Rev Stat § 92.060 (2021)
2021 Missouri Revised Statutes|Title VII - Cities, Towns and Villages|Chapter 92 - Taxation in St. Louis, Kansas City, and Certain Other Cities|Section 92.060 - Back taxes, how collected.

Effective - 28 Aug 1939   92.060. Back taxes, how collected. — All taxes, interest and register's fees contained in the back tax books described in section 92.050 shall be computed, charged and collected in the same manner as is now or as may be hereafter from time to time provided by law. ­­-------- (RSMo 1939 § 7739)  Prior revisions: 1929 § 7591; 1919 § 9001; 1909 § 9852  CROSS REFERENCES:  Collection of back taxes, Chaps. 140, 141  Special tax bills, notice of suit to enforce payment, 88.923
MO Rev Stat § 92.070 (2021)
2021 Missouri Revised Statutes|Title VII - Cities, Towns and Villages|Chapter 92 - Taxation in St. Louis, Kansas City, and Certain Other Cities|Section 92.070 - Informality not to affect validity of books.

Effective - 28 Aug 1939   92.070. Informality not to affect validity of books. — Any failure to make or complete the back tax books within the time required by sections 92.050 and 92.060, or any informality in making said back tax books, shall in no way affect the validity of the same. ­­-------- (RSMo 1939 § 7740)  Prior revisions: 1929 § 7592; 1919 § 9002; 1909 § 9853
MO Rev Stat § 92.074 (2021)
2021 Missouri Revised Statutes|Title VII - Cities, Towns and Villages|Chapter 92 - Taxation in St. Louis, Kansas City, and Certain Other Cities|Section 92.074 - Title of law.

Effective - 28 Aug 2005   92.074. Title of law. — Sections 92.074 to 92.095 shall be known as the "Municipal Telecommunications Business License Tax Simplification Act". ­­-------- (L. 2005 H.B. 209)  (2006) Subsection 10 of section 92.086 is a special law prohibited under subdivision (30), Section 40, Article III, Constitution of Missouri. Under the nonseverability clause in section 92.092, sections 92.074, 92.077, 92.080, 92.083, 92.086, and 92.089 are invalid in their entirety. City of Springfield v. Spring Spectrum, L.P., 203 S.W.3d 177 (Mo.).
MO Rev Stat § 92.077 (2021)
2021 Missouri Revised Statutes|Title VII - Cities, Towns and Villages|Chapter 92 - Taxation in St. Louis, Kansas City, and Certain Other Cities|Section 92.077 - Definitions.

Effective - 28 Aug 2005   92.077. Definitions. — As used in sections 92.074 to 92.095, unless the context clearly requires otherwise, the following terms mean:  (1) "Business license tax", any tax, including any fee, charge, or assessment in the nature of a tax, assessed by a municipality on a telecommunications company for the privilege of doing business within the borders of such municipality, and specifically includes any tax assessed on a telecommunications company by a municipality under section 66.300 and section 80.090, section 92.073, section 94.110, 94.270, or 94.360, or under authority granted in its charter, as well as an occupation license tax, gross receipts tax, franchise tax, or similar tax, but shall not include:  (a) Any state or municipal sales tax imposed under sections 144.010 to 144.525; or  (b) Any municipal right-of-way usage fee imposed under the authority of a municipality's police powers under Section 253(c) of the Federal Telecommunications Act of 1996, or under sections 67.1830 to 67.1846; or  (c) Any tax or fee levied for emergency services under section 190.292, 190.305, 190.325, 190.335, or 190.430*, or any tax authorized by the general assembly after August 28, 2005, for emergency services;  (d) Any flat tax duly imposed on or before August 28, 2005;  (2) "Director", the director of the department of revenue;  (3) "Municipal", of or relating to a municipality;  (4) "Municipality", any city, county, town, or village in Missouri entitled by authority of section 66.300, section 80.090, section 92.073, section 94.110, 94.270, or 94.360, or under authority granted in its charter to assess a business license tax on telecommunications companies;  (5) "Telecommunications company", any company doing business in this state that provides telecommunications service;  (6) "Telecommunications service", the same meaning as such term is defined in section 144.010. The term "telephone company", as used in sections 94.110, 94.270, and 94.360, shall have the same meaning as telecommunications company as defined in this section. ­­-------- (L. 2005 H.B. 209)  *Section 190.430 was repealed by H.B. 1456, 2018. (2006) Subsection 10 of section 92.086 is a special law prohibited under subdivision (30), Section 40, Article III, Constitution of Missouri. Under the nonseverability clause in section 92.092, sections 92.074, 92.077, 92.080, 92.083, 92.086, and 92.089 are invalid in their entirety. City of Springfield v. Spring Spectrum, L.P., 203 S.W.3d 177 (Mo.).
MO Rev Stat § 92.080 (2021)
2021 Missouri Revised Statutes|Title VII - Cities, Towns and Villages|Chapter 92 - Taxation in St. Louis, Kansas City, and Certain Other Cities|Section 92.080 - Municipalities prohibited from imposing certain taxes on telecommunications companies.

Effective - 28 Aug 2005   92.080. Municipalities prohibited from imposing certain taxes on telecommunications companies. — Notwithstanding any provisions of this chapter or chapter 66, 80, or 94, or the provisions of any municipal charter, after August 28, 2005, no municipality may impose any business license tax, tower tax, or antennae tax on a telecommunications company except as specified in sections 92.074 to 92.095. ­­-------- (L. 2005 H.B. 209)  (2006) Subsection 10 of section 92.086 is a special law prohibited under subdivision (30), Section 40, Article III, Constitution of Missouri. Under the nonseverability clause in section 92.092, sections 92.074, 92.077, 92.080, 92.083, 92.086, and 92.089 are invalid in their entirety. City of Springfield v. Spring Spectrum, L.P., 203 S.W.3d 177 (Mo.).
MO Rev Stat § 92.083 (2021)
2021 Missouri Revised Statutes|Title VII - Cities, Towns and Villages|Chapter 92 - Taxation in St. Louis, Kansas City, and Certain Other Cities|Section 92.083 - Terms used in ordinances to have statutory meaning, when — existing ordinances not repealed.

Effective - 28 Aug 2005   92.083. Terms used in ordinances to have statutory meaning, when — existing ordinances not repealed. — 1. On or after July 1, 2006, if any city, county, village, or town has imposed a business license tax on a telecommunications company, as authorized in this chapter, or chapter 66, 80, or 94, or under the authority granted in its charter, the terms used in such ordinance shall be construed, for the purposes of sections 92.074 to 92.095, to have the meanings set forth in this section, regardless of any contrary definition in the ordinance:  (1) "Gross receipts" means all receipts from the retail sale of telecommunications service taxable under section 144.020 and from any retail customer now or hereafter exempt from the state sales tax;  (2) "Telephone service", "telecommunications service", "telecommunications", "local exchange service", "local exchange telephone transmission service", "exchange telephone service" or similar terms means telecommunications service as defined in section 92.077.  2. Nothing in this section shall have the effect of repealing any existing ordinance imposing a business license tax on a telecommunications company; provided that a city with an ordinance in effect prior to August 28, 2005, complies with the provisions of section 92.086.  3. Any business license tax imposed on a telecommunications company after July 1, 2006, shall be imposed on the retail sale of telecommunications service. ­­-------- (L. 2005 H.B. 209)  (2006) Subsection 10 of section 92.086 is a special law prohibited under subdivision (30), Section 40, Article III, Constitution of Missouri. Under the nonseverability clause in section 92.092, sections 92.074, 92.077, 92.080, 92.083, 92.086, and 92.089 are invalid in their entirety. City of Springfield v. Spring Spectrum, L.P., 203 S.W.3d 177 (Mo.).
MO Rev Stat § 92.092 (2021)
2021 Missouri Revised Statutes|Title VII - Cities, Towns and Villages|Chapter 92 - Taxation in St. Louis, Kansas City, and Certain Other Cities|Section 92.092 - Nonseverability clause.

Effective - 28 Aug 2005   92.092. Nonseverability clause. — All provisions of sections 92.074 to 92.089 are so essentially and inseparably connected with, and so dependent upon, each other that no such provision would be enacted without all others. If a court of competent jurisdiction enters a final judgment on the merits that is not subject to appeal and that declares any provision or part of sections 92.074* to 92.089 unconstitutional or unenforceable then sections 92.074 to 92.089, in their collective entirety, are invalid and shall have no legal effect as of the date of such judgment. In such event, both telecommunications companies and municipalities shall have the same rights as existed before August 28, 2005, but shall not be entitled to reimbursement, or required to pay reimbursement, for any sums paid in the good faith belief in the validity and constitutionality of sections 92.074 to 92.089. ­­-------- (L. 2005 H.B. 209)  *Section number "92.974" appears in original rolls.