reglab/statecodes huggingface dataset:
2023 Missouri Revised Statutes › Title VII - Cities, Towns and Villages › Chapter 92 - Taxation in St. Louis, Kansas City, and Certain Other Cities › Section 92.012 - Sewer lateral lines connected to public lines, fee added to general tax levy bill (St. Louis).

Title VII CITIES, TOWNS AND VILLAGES
Chapter 92
Effective - 28 Aug 1992
92.012. Sewer lateral lines connected to public lines, fee added to general tax levy bill (St. Louis). —
1. Notwithstanding any other provision of law to the contrary, the collector of revenue in the city of St. Louis, who now or hereafter collects any fee to provide for, ensure or guarantee the repair of lateral sewer lines connected to public sewer lines, may add such fee to the general tax levy bills of property owners within the city. All revenues received on such combined bill which are for the purpose of providing for, ensuring or guaranteeing the repair of lateral sewer lines, shall be separated from all other revenues so collected and credited to the appropriate fund or account.
2. The collector of revenue in the city of St. Louis may collect such fee in the same manner and to the same extent as he now or hereafter may collect delinquent real estate taxes and tax bills.
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(L. 1992 H.B. 973 § 1)
2023 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.

Title VII CITIES, TOWNS AND VILLAGES
Chapter 92
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.
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(L. 1945 p. 1296 § 2, A.L. 1983 H.B. 713 Revision)
2023 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).

Title VII CITIES, TOWNS AND VILLAGES
Chapter 92
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.
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(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.
2023 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).

Title VII CITIES, TOWNS AND VILLAGES
Chapter 92
• 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.
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(L. 1967 p. 170 § 1, A.L. 1977 S.B. 73, A.L. 1978 H.B. 971, A.L. 1991 S.B. 344)
2023 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).

Title VII CITIES, TOWNS AND VILLAGES
Chapter 92
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.
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(L. 1977 S.B. 73 § 2)
2023 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.

Title VII CITIES, TOWNS AND VILLAGES
Chapter 92
Effective - 01 Jan 1982, see footnote
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.
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(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.
2023 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).

Title VII CITIES, TOWNS AND VILLAGES
Chapter 92
• 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.
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(L. 1967 p. 170 § 1)
2023 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).

Title VII CITIES, TOWNS AND VILLAGES
Chapter 92
• 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.
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(L. 1967 p. 170 § 2)
2023 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).

Title VII CITIES, TOWNS AND VILLAGES
Chapter 92
• 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.
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(L. 1967 p. 170 §§ 3, 4, A.L. 1992 H.B. 1228)
2023 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).

Title VII CITIES, TOWNS AND VILLAGES
Chapter 92
• 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.
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(L. 1967 p. 170 § 5, A.L. 2009 H.B. 132)
2023 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.

Title VII CITIES, TOWNS AND VILLAGES
Chapter 92
• 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.
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(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
2023 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.

Title VII CITIES, TOWNS AND VILLAGES
Chapter 92
• 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.
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(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
2023 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.

Title VII CITIES, TOWNS AND VILLAGES
Chapter 92
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.
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(RSMo 1939 § 7740)
Prior revisions: 1929 § 7592; 1919 § 9002; 1909 § 9853
2023 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.

Title VII CITIES, TOWNS AND VILLAGES
Chapter 92
• 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".
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(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.).
2023 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.

Title VII CITIES, TOWNS AND VILLAGES
Chapter 92
• 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.
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(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.).
2023 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.

Title VII CITIES, TOWNS AND VILLAGES
Chapter 92
• 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.
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(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.).
2023 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.

Title VII CITIES, TOWNS AND VILLAGES
Chapter 92
• 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.
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(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.).
2023 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.

Title VII CITIES, TOWNS AND VILLAGES
Chapter 92
• 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.
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(L. 2005 H.B. 209)
*Section number "92.974" appears in original rolls.
2023 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.

Title VII CITIES, TOWNS AND VILLAGES
Chapter 92
• 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.
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(L. 2005 H.B. 209 § 92.098)
2023 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.

Title VII CITIES, TOWNS AND VILLAGES
Chapter 92
• Effective - 02 Nov 2010, see footnote
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.
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(L. 2010 Adopted by Initiative, Proposition A, November 2, 2010)
2023 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.

Title VII CITIES, TOWNS AND VILLAGES
Chapter 92
• Effective - 02 Nov 2010, see footnote
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.
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(L. 2010 Adopted by Initiative, Proposition A, November 2, 2010 § 92.110)
2023 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.

Title VII CITIES, TOWNS AND VILLAGES
Chapter 92
• Effective - 02 Nov 2010, see footnote
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.
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(L. 2010 Adopted by Initiative, Proposition A, November 2, 2010 § 92.112)
2023 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.

Title VII CITIES, TOWNS AND VILLAGES
Chapter 92
• Effective - 02 Nov 2010, see footnote
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.
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(L. 2010 Adopted by Initiative, Proposition A, November 2, 2010)
2023 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.

Title VII CITIES, TOWNS AND VILLAGES
Chapter 92
• 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.
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(Reenacted L. 1953 2d Ex. Sess. p. 14 § 4, A.L. 1959 S.B. 27)
2023 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.

Title VII CITIES, TOWNS AND VILLAGES
Chapter 92
• 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.
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(Reenacted L. 1953 2d Ex. Sess. p. 14 § 2)
2023 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.

Title VII CITIES, TOWNS AND VILLAGES
Chapter 92
• 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.
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(Reenacted L. 1953 2d Ex. Sess. p. 14 § 3)
2023 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.

Title VII CITIES, TOWNS AND VILLAGES
Chapter 92
• 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.
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(Reenacted L. 1953 2d Ex. Sess. p. 14 § 5)
2023 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.

Title VII CITIES, TOWNS AND VILLAGES
Chapter 92
• Effective - 01 Jan 1984, see footnote
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.
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(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
2023 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.

Title VII CITIES, TOWNS AND VILLAGES
Chapter 92
• 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.
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(Reenacted L. 1953 2d Ex. Sess. p. 14 § 8)
2023 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.

Title VII CITIES, TOWNS AND VILLAGES
Chapter 92
• 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.
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(Reenacted L. 1953 2d Ex. Sess. p. 14 § 9)
2023 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.

Title VII CITIES, TOWNS AND VILLAGES
Chapter 92
• 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.
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(Reenacted L. 1953 2d Ex. Sess. p. 14 § 10, A.L. 1959 S.B. 27, A.L. 1961 p. 219)
2023 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.

Title VII CITIES, TOWNS AND VILLAGES
Chapter 92
• 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.
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(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.
2023 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.

Title VII CITIES, TOWNS AND VILLAGES
Chapter 92
• 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.
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(L. 1989 S.B. 295 & 312 § 7, A.L. 1999 H.B. 35, A.L. 2002 H.B. 1041 merged with S.B. 1210)
2023 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.

Title VII CITIES, TOWNS AND VILLAGES
Chapter 92
• 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.
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(L. 1989 S.B. 295 & 312 § 8)
2023 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.

Title VII CITIES, TOWNS AND VILLAGES
Chapter 92
• 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
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(L. 1989 S.B. 295 & 312 § 9)
2023 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.

Title VII CITIES, TOWNS AND VILLAGES
Chapter 92
• 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.
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(L. 1989 S.B. 295 & 312 § 10)
2023 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.

Title VII CITIES, TOWNS AND VILLAGES
Chapter 92
• 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.
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(L. 1989 S.B. 295 & 312 § 11)
2023 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.

Title VII CITIES, TOWNS AND VILLAGES
Chapter 92
• 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.
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(L. 1989 S.B. 295 & 312 § 12, A.L. 1999 H.B. 35, A.L. 2002 H.B. 1041 merged with S.B. 1210)