reglab/housing_qa huggingface dataset:
MO Rev Stat § 92.095 (2021)
2021 Missouri Revised Statutes|Title VII - Cities, Towns and Villages|Chapter 92 - Taxation in St. Louis, Kansas City, and Certain Other Cities|Section 92.095 - Severability clause.

Effective - 28 Aug 2005   92.095. Severability clause. — The provisions of section 71.675 are severable from the provisions of sections 92.074 to 92.092. If any portion of sections 92.074 to 92.092 is declared unconstitutional or the application of any part of sections 92.074 to 92.092 to any person or circumstance is held invalid, section 71.675 and its applicability to any person or circumstance shall remain valid and enforceable. If any portion of section 71.675 is declared unconstitutional or the application of any part of section 71.675 to any person or circumstance is held invalid, sections 92.074 to 92.092 and its applicability to any person or circumstance shall remain valid and enforceable. ­­-------- (L. 2005 H.B. 209 § 92.098)
MO Rev Stat § 92.105 (2021)
2021 Missouri Revised Statutes|Title VII - Cities, Towns and Villages|Chapter 92 - Taxation in St. Louis, Kansas City, and Certain Other Cities|Section 92.105 - Intent clause.

Effective - 02 Nov 2010   92.105. Intent clause. — It is the intent of sections 92.105 to 92.125 that starting in 2011 voters in any city imposing an earnings tax will decide in local elections to continue the earnings tax. If the majority of local voters vote to continue the earnings tax, it will continue for five years and then will be voted on again. If a majority of voters in any city having an earnings tax vote against continuing the earnings tax, it will be phased out pursuant to section 92.125 in such city over a period of ten years. Further, sections 92.105 to 92.125 prohibit any Missouri city or town that does not, as of November 2, 2010, impose an earnings tax, from imposing such a tax on residents and businesses. ­­-------- (L. 2010 Adopted by Initiative, Proposition A, November 2, 2010)
MO Rev Stat § 92.111 (2021)
2021 Missouri Revised Statutes|Title VII - Cities, Towns and Villages|Chapter 92 - Taxation in St. Louis, Kansas City, and Certain Other Cities|Section 92.111 - Limitation on imposition of earnings tax — definitions.

Effective - 02 Nov 2010   92.111. Limitation on imposition of earnings tax — definitions. — 1. After December 31, 2011, no city, including any constitutional charter city, shall impose or levy an earnings tax, except a constitutional charter city that imposed or levied an earnings tax on November 2, 2010, may continue to impose the earnings tax if it submits to the voters of such city pursuant to section 92.115 the question whether to continue such earnings tax for a period of five years and a majority of such qualified voters voting thereon approve such question, however, if no such election is held, or if in any election held to continue to impose or levy the earnings tax a majority of such qualified voters voting thereon fail to approve the continuation of the earnings tax, such city shall no longer be authorized to impose or levy such earnings tax except to reduce such tax in the manner provided by section 92.125.  2. As used in sections 92.111 to 92.200, unless the context clearly requires otherwise, the term "earnings tax" means a tax on the:  (1) Salaries, wages, commissions and other compensation earned by its residents;  (2) Salaries, wages, commissions and other compensation earned by nonresidents of the city for work done or services performed or rendered in the city;  (3) Net profits of associations, businesses or other activities conducted by residents;  (4) Net profits of associations, businesses or other activities conducted in the city by nonresidents;  (5) Net profits earned by all corporations as the result of work done or services performed or rendered and business or other activities. ­­-------- (L. 2010 Adopted by Initiative, Proposition A, November 2, 2010 § 92.110)
MO Rev Stat § 92.113 (2021)
2021 Missouri Revised Statutes|Title VII - Cities, Towns and Villages|Chapter 92 - Taxation in St. Louis, Kansas City, and Certain Other Cities|Section 92.113 - Definition of salaries, wages, commissions and other compensation.

Effective - 02 Nov 2010   92.113. Definition of salaries, wages, commissions and other compensation. — As referred to in section 92.111, the term "salaries, wages, commissions and other compensation" shall not include any contributions to any deferred compensation plans, including but not limited to any salary reduction plans, cafeteria plans or any other similar plans deferring the receipt of compensation by a resident or nonresident if such contribution is not subject to Missouri state income tax at the time such contribution is made. ­­-------- (L. 2010 Adopted by Initiative, Proposition A, November 2, 2010 § 92.112)
MO Rev Stat § 92.115 (2021)
2021 Missouri Revised Statutes|Title VII - Cities, Towns and Villages|Chapter 92 - Taxation in St. Louis, Kansas City, and Certain Other Cities|Section 92.115 - Constitutional charter cities — requirements — ballot language.

Effective - 02 Nov 2010   92.115. Constitutional charter cities — requirements — ballot language. — 1. Any constitutional charter city which as of November 2, 2010, imposed or levied an earnings tax may continue to impose or levy an earnings tax, pursuant to sections 92.111 to 92.200, if it submits to the qualified voters of such city on the next general municipal election date immediately following November 2, 2010, and once every five years thereafter, the question whether to continue to impose and levy the earnings tax authorized pursuant to sections 92.111 to 92.200, and if a majority of qualified voters voting approve the continuance of the earnings tax at such election.  2. The question submitted to the qualified voters in any such city shall contain the earnings tax percentage imposed and the name of the city submitting the question and shall otherwise contain exactly the following language:   Shall the earnings tax of ______ %, imposed by the City of ______, be continued for a period of five (5) years commencing January 1 immediately following the date of this election?    ☐ Yes  ☐ No    3. If the question whether to continue to impose and levy the earnings tax fails to be approved by the majority of qualified voters voting thereon, the earnings tax levied and imposed on November 2, 2010, shall be reduced pursuant to section 92.125 commencing January first of the calendar year following the date of the election held under this section or January first of the calendar year following the calendar year in which such election was authorized under this section but not held by such city.  4. No city which has begun reductions of its earnings tax pursuant to section 92.125 may, by ordinance or any other means, with or without voter approval, stop or suspend such reduction. ­­-------- (L. 2010 Adopted by Initiative, Proposition A, November 2, 2010)
MO Rev Stat § 92.120 (2021)
2021 Missouri Revised Statutes|Title VII - Cities, Towns and Villages|Chapter 92 - Taxation in St. Louis, Kansas City, and Certain Other Cities|Section 92.120 - Tax rate limits.

Effective - 28 Aug 1959   92.120. Tax rate limits. — The tax on salaries, wages, commissions and other compensation of individuals, subject to tax, and on the net profits or earnings of associations, businesses or other activities, and corporations, subject to tax, shall not be in excess of one percent per annum. ­­-------- (Reenacted L. 1953 2d Ex. Sess. p. 14 § 4, A.L. 1959 S.B. 27)
MO Rev Stat § 92.140 (2021)
2021 Missouri Revised Statutes|Title VII - Cities, Towns and Villages|Chapter 92 - Taxation in St. Louis, Kansas City, and Certain Other Cities|Section 92.140 - Exemptions and deductions from tax may be authorized by city.

Effective - 28 Aug 1953   92.140. Exemptions and deductions from tax may be authorized by city. — The municipal assembly of any such city may provide for deductions and exemptions from salaries, wages and commissions of employees and may provide for exemptions on account of the wives, husbands and dependents of such employees. ­­-------- (Reenacted L. 1953 2d Ex. Sess. p. 14 § 2)
MO Rev Stat § 92.150 (2021)
2021 Missouri Revised Statutes|Title VII - Cities, Towns and Villages|Chapter 92 - Taxation in St. Louis, Kansas City, and Certain Other Cities|Section 92.150 - Net profits, how ascertained.

Effective - 28 Aug 1953   92.150. Net profits, how ascertained. — The net profits or earnings of associations, businesses or other activities, and corporations shall be ascertained and determined by deducting the necessary expenses of operation from the gross profits or earnings. ­­-------- (Reenacted L. 1953 2d Ex. Sess. p. 14 § 3)
MO Rev Stat § 92.160 (2021)
2021 Missouri Revised Statutes|Title VII - Cities, Towns and Villages|Chapter 92 - Taxation in St. Louis, Kansas City, and Certain Other Cities|Section 92.160 - Tax ordinance to contain formulae for taxing profits of nonresidents.

Effective - 28 Aug 1953   92.160. Tax ordinance to contain formulae for taxing profits of nonresidents. — The earnings or net profits subject to tax of any nonresident individual, of any association or business conducted by nonresidents, or of any corporation, in any case in which the work done, services performed or rendered, and business or other activities conducted are done, performed, rendered or conducted both within and without the city may be ascertained by formulae set forth in any ordinance enacted pursuant to sections 92.110 to 92.200 or prescribed by rules or regulations adopted pursuant to such ordinance. ­­-------- (Reenacted L. 1953 2d Ex. Sess. p. 14 § 5)
MO Rev Stat § 92.170 (2021)
2021 Missouri Revised Statutes|Title VII - Cities, Towns and Villages|Chapter 92 - Taxation in St. Louis, Kansas City, and Certain Other Cities|Section 92.170 - Employers may collect tax, and allowance may be authorized.

Effective - 01 Jan 1984   92.170. Employers may collect tax, and allowance may be authorized. — Any such city is hereby authorized to impose upon employers the duty of collecting and remitting to the city any tax that may be levied upon the earnings of employees pursuant to sections 92.110 to 92.200, and to prescribe penalties for failure to perform such duty. In the event that any such city should impose such duty on employers, each such employer shall be entitled to deduct and retain one and one-half percent of the total amount collected to compensate such employer for collecting such tax. The governing body of any such city may, by ordinance, reduce, eliminate, or reimpose, if eliminated, the fee allowed to employers by this section. ­­-------- (Reenacted L. 1953 2d Ex. Sess. p. 14 § 7, A.L. 1961 p. 219, A.L. 1983 1st Ex. Sess. H.B. 10)  Effective 1-01-84
MO Rev Stat § 92.180 (2021)
2021 Missouri Revised Statutes|Title VII - Cities, Towns and Villages|Chapter 92 - Taxation in St. Louis, Kansas City, and Certain Other Cities|Section 92.180 - Wage brackets may be established.

Effective - 28 Aug 1953   92.180. Wage brackets may be established. — In order to facilitate the collection of the tax herein authorized any such city may by ordinance create wage brackets within which the tax shall be uniform for taxpayers entitled to the same number of exemptions. ­­-------- (Reenacted L. 1953 2d Ex. Sess. p. 14 § 8)
MO Rev Stat § 92.190 (2021)
2021 Missouri Revised Statutes|Title VII - Cities, Towns and Villages|Chapter 92 - Taxation in St. Louis, Kansas City, and Certain Other Cities|Section 92.190 - Tax ordinance not to require copies of federal or state income tax returns.

Effective - 28 Aug 1953   92.190. Tax ordinance not to require copies of federal or state income tax returns. — No tax ordinance enacted pursuant to the provisions of sections 92.110 to 92.200 shall require any taxpayer to file copies of his state or federal income tax returns with any city officer, employee or other person designated by said ordinance to collect or otherwise administer any tax imposed thereunder. ­­-------- (Reenacted L. 1953 2d Ex. Sess. p. 14 § 9)
MO Rev Stat § 92.200 (2021)
2021 Missouri Revised Statutes|Title VII - Cities, Towns and Villages|Chapter 92 - Taxation in St. Louis, Kansas City, and Certain Other Cities|Section 92.200 - Amendment of charter required — present ordinance to continue.

Effective - 28 Aug 1961   92.200. Amendment of charter required — present ordinance to continue. — No ordinance enacted under sections 92.110 to 92.200, except an ordinance limited to the purposes of section 92.170, shall be effective unless it is authorized pursuant to a charter amendment of such city; provided that any ordinance authorized by charter and presently in effect shall remain in effect until an ordinance is adopted under the authority of sections 92.110 to 92.200. ­­-------- (Reenacted L. 1953 2d Ex. Sess. p. 14 § 10, A.L. 1959 S.B. 27, A.L. 1961 p. 219)
MO Rev Stat § 92.325 (2021)
2021 Missouri Revised Statutes|Title VII - Cities, Towns and Villages|Chapter 92 - Taxation in St. Louis, Kansas City, and Certain Other Cities|Section 92.325 - Definitions.

Effective - 28 Aug 1989   92.325. Definitions. — As used in sections 92.325 to 92.340, the following terms mean:  (1) "City", a constitutional charter city located in four or more counties;  (2) "Food", all articles commonly used for food or drink, including alcoholic beverages, the provisions of chapter 311 notwithstanding;  (3) "Food establishment", any cafe, cafeteria, lunchroom or restaurant which sells food at retail;  (4) "Governing body", the city council charged with governing the city;  (5) "Gross receipts", the gross receipts from retail sales of food prepared on the premises and delivered to the purchaser (excluding sales tax);  (6) "Hotel, motel or tourist court", any structure or building, under one management, which contains rooms furnished for the accommodation or lodging of guests, with or without meals being so provided, and kept, used, maintained, advertised, or held out to the public as a place where sleeping accommodations are sought for pay or compensation to transient guests or permanent guests and having more than eight bedrooms furnished for the accommodations of such guests. Sleeping accommodations consisting of one bedroom or more, that rent for less than twenty dollars per day or less than eighty-five dollars per week and shelters for the homeless operated by not-for-profit organizations are not a "hotel, motel or tourist court" for the purposes of this act*;  (7) "Person", any individual, corporation, partnership or other entity;  (8) "Transient guest", a person who occupies a room or rooms in a hotel, motel or tourist court for thirty-one days or less during any calendar quarter. ­­-------- (L. 1989 S.B. 295 & 312 § 6)  *"This act" (S.B. 295 & 312, 1989) contained numerous sections. Consult Disposition of Sections table for a definitive listing.
MO Rev Stat § 92.327 (2021)
2021 Missouri Revised Statutes|Title VII - Cities, Towns and Villages|Chapter 92 - Taxation in St. Louis, Kansas City, and Certain Other Cities|Section 92.327 - Convention and tourism tax, submitted to voters — rate of tax, deposit in convention tourism fund, purpose.

Effective - 28 Aug 2002   92.327. Convention and tourism tax, submitted to voters — rate of tax, deposit in convention tourism fund, purpose. — 1. Any city may submit a proposition to the voters of such city:  (1) A tax not to exceed seven and one-half percent of the amount of sales or charges for all sleeping rooms paid by the transient guests of hotels, motels and tourist courts situated within the city involved, and doing business within such city (excluding sales tax); and  (2) A tax not to exceed two percent of the gross receipts derived from the retail sales of food by every person operating a food establishment.  2. Such taxes shall be known as the "convention and tourism tax" and when collected shall be deposited by the city treasurer in a separate fund to be known as the "Convention and Tourism Fund". The governing body of the city shall appropriate from the convention and tourism fund as provided in sections 92.325 to 92.340. ­­-------- (L. 1989 S.B. 295 & 312 § 7, A.L. 1999 H.B. 35, A.L. 2002 H.B. 1041 merged with S.B. 1210)
MO Rev Stat § 92.329 (2021)
2021 Missouri Revised Statutes|Title VII - Cities, Towns and Villages|Chapter 92 - Taxation in St. Louis, Kansas City, and Certain Other Cities|Section 92.329 - Voter approval of tax required.

Effective - 28 Aug 1989   92.329. Voter approval of tax required. — The governing body of any city may, by adopting an ordinance, impose the convention and tourism tax, but no ordinance enacted pursuant to the authority granted by the provisions of sections 92.325 to 92.340 shall be effective unless the governing body of the city submits to the voters of the city at a citywide general or primary election or at a special election called for that purpose, a proposal to authorize the governing body of the city to impose the convention and tourism tax. ­­-------- (L. 1989 S.B. 295 & 312 § 8)
MO Rev Stat § 92.331 (2021)
2021 Missouri Revised Statutes|Title VII - Cities, Towns and Villages|Chapter 92 - Taxation in St. Louis, Kansas City, and Certain Other Cities|Section 92.331 - Ballot form.

Effective - 28 Aug 1989   92.331. Ballot form. — Such proposition shall be submitted to the voters in substantially the following form at such election:   Shall a convention and tourism tax of ______ percent on the amount of sales or charges for all rooms paid by the transient guests of hotels, motels and tourist courts and ______ percent on the gross receipts derived from the retail sales of food at a food establishment be levied in the city of ______ to provide funds for the promotion of convention and tourism?    ☐ YES   ☐ NO    ­­-------- (L. 1989 S.B. 295 & 312 § 9)
MO Rev Stat § 92.332 (2021)
2021 Missouri Revised Statutes|Title VII - Cities, Towns and Villages|Chapter 92 - Taxation in St. Louis, Kansas City, and Certain Other Cities|Section 92.332 - Majority vote required.

Effective - 28 Aug 1989   92.332. Majority vote required. — In the event that a majority of the qualified voters voting on such proposition in such city at such election approve the proposition, then the ordinance shall be in effect. If a majority of the votes cast by the qualified voters voting are opposed to the proposal, then the governing body of the city shall have no power to impose the tax authorized by sections 92.325 to 92.340 unless and until the governing body of the city shall again have submitted another proposal to authorize the imposition and collection of the tax, and such proposal is approved by a majority of the qualified voters voting thereon. ­­-------- (L. 1989 S.B. 295 & 312 § 10)
MO Rev Stat § 92.334 (2021)
2021 Missouri Revised Statutes|Title VII - Cities, Towns and Villages|Chapter 92 - Taxation in St. Louis, Kansas City, and Certain Other Cities|Section 92.334 - Gross receipts tax on certain businesses prohibited, when.

Effective - 28 Aug 1989   92.334. Gross receipts tax on certain businesses prohibited, when. — In the event a tax is lawfully imposed under sections 92.325 to 92.340, no gross receipts tax imposed solely on hotels, motels or tourist courts or cafes, cafeterias, lunchrooms or restaurants shall be levied or collected by the city involved so long as the tax imposed under sections 92.325 to 92.340 remains in effect. ­­-------- (L. 1989 S.B. 295 & 312 § 11)
MO Rev Stat § 92.336 (2021)
2021 Missouri Revised Statutes|Title VII - Cities, Towns and Villages|Chapter 92 - Taxation in St. Louis, Kansas City, and Certain Other Cities|Section 92.336 - Revenue received from tax, distribution, requirements — neighborhood tourist development fund established, purpose.

Effective - 28 Aug 2002   92.336. Revenue received from tax, distribution, requirements — neighborhood tourist development fund established, purpose. — The revenues received from the tax authorized under sections 92.325 to 92.340 shall be used exclusively for the advertising and promotion of convention and tourism business and international trade for the city from which it is collected, subject to the following requirements:  (1) Not less than forty percent of the proceeds of any tax imposed pursuant to subdivision (1) of section 92.327 shall be appropriated and paid to a general not-for-profit organization, with whom the city has contracted, and which is incorporated in the state of Missouri and located within the city limits of such city, established for the purpose of promoting such city as a convention, visitors and tourist center with the balance to be used for operating expenses and capital expenditures, including debt service, for sports, convention, exhibition, trade and tourism facilities located within the city limits of the city;  (2) Not less than ten percent of the proceeds of any tax imposed pursuant to subdivision (1) of section 92.327 shall be appropriated to a fund that hereby shall be established and called the "Neighborhood Tourist Development Fund". Such moneys from said funds shall be paid to not-for-profit neighborhood organizations with whom the city has contracted, and which are incorporated in the state of Missouri and located within the city limits of such city established for the purpose of promoting such neighborhood through cultural, social, ethnic, historic, educational, and recreational activities in conjunction with promoting such city as an international trade, convention, visitors and tourist center;  (3) The proceeds of any tax imposed pursuant to subdivision (2) of section 92.327 shall be used by the city only for capital expenditures, including debt service, for sports, convention, exhibition, trade and tourism facilities located within the city limits of the city. ­­-------- (L. 1989 S.B. 295 & 312 § 12, A.L. 1999 H.B. 35, A.L. 2002 H.B. 1041 merged with S.B. 1210)
MO Rev Stat § 92.340 (2021)
2021 Missouri Revised Statutes|Title VII - Cities, Towns and Villages|Chapter 92 - Taxation in St. Louis, Kansas City, and Certain Other Cities|Section 92.340 - Refund or absorption of tax, prohibited.

Effective - 28 Aug 1989   92.340. Refund or absorption of tax, prohibited. — It is unlawful for any person to advertise or hold out or state to the public or to any transient guest or food establishment patron directly or indirectly, that the tax or any part thereof imposed by sections 92.325 to 92.340, and required to be collected by that person, will be absorbed by that person, or anyone on behalf of that person, or that it will not be separately stated and added to the price of the sleeping room or food establishment bill, or if added, that it or any part thereof will be refunded. ­­-------- (L. 1989 S.B. 295 & 312 § 14)
MO Rev Stat § 92.350 (2021)
2021 Missouri Revised Statutes|Title VII - Cities, Towns and Villages|Chapter 92 - Taxation in St. Louis, Kansas City, and Certain Other Cities|Section 92.350 - State and political subdivisions to deduct earnings tax — compensation for collecting.

Effective - 28 Aug 1965   92.350. State and political subdivisions to deduct earnings tax — compensation for collecting. — The state of Missouri and all its political subdivisions or instrumentalities shall deduct from the wages and salaries of their employees the amount of any municipal earnings tax levied upon the income of the particular employee, and pay same to the municipality levying said tax. The state of Missouri and its political subdivisions and instrumentalities shall be entitled to deduct and retain of the total amount so collected to compensate such employer for collecting the tax a percentage as follows: Three percent if said municipal earnings tax is one-half of one percent of gross earnings. One and one-half percent if said municipal earnings tax is one percent of gross earnings. ­­-------- (L. 1965 p. 216 § 92.285)