Missouri Chapter 92 — Taxation in St. Louis, Kansas City (and Certain Other Cities)
- § 92.010. — Maximum rate of levy for general purposes--method of increase (St. Louis).
- § 92.012. — Sewer lateral lines connected to public lines, fee added to general tax levy bill (St. Louis).
- § 92.020. — Additional levy for library, hospital, recreational purposes authorized.
- § 92.030. — Maximum rate of levy for municipal purposes (Kansas City).
- § 92.031. — Annual tax for debt service, rate--(Kansas City).
- § 92.035. — Additional levy for museum purposes--admission to be free, when (Kansas City).
- § 92.036. — Residency requirements for officers and board members of museum (Kansas City).
- § 92.040. — Taxation and licensing of merchants and manufacturers by certain cities, exemptions.
- § 92.041. — Certain property of merchants and manufacturers classified for tax purposes (St. Louis City).
- § 92.043. — Lower tax levy authorized on certain property of merchants and manufacturers (St. Louis City).
- § 92.045. — Certain cities may license, tax and regulate manufacturers, and other merchants, businesses and avocations--local legislative body may grant rulemaking power to tax official--copies of rules, where available (St. Louis City).
- § 92.047. — Inconsistent laws repealed--certain laws declared not inconsistent (St. Louis City).
- § 92.050. — Back tax books.
- § 92.060. — Back taxes, how collected.
- § 92.070. — Informality not to affect validity of books.
- § 92.073. — Gross receipts tax--collection, cost--delinquencies--refunds (St. Louis City).
- § 92.074. — Title of law.
- § 92.077. — Definitions.
- § 92.080. — Municipalities prohibited from imposing certain taxes on telecommunications companies.
- § 92.083. — Terms used in ordinances to have statutory meaning, when--existing ordinances not repealed.
- § 92.086. — List of municipalities with business license tax ordinances to be published--revenue director to collect tax, when--basis for tax--rulemaking authority--intent of general assembly--review of revenue collected--audit authority.
- § 92.089. — Findings of general assembly--immunity for telecommunications companies, when.
- § 92.092. — Nonseverability clause.
- § 92.095. — Severability clause.
- § 92.110. — Tax may be levied on earnings and profits (St. Louis).
- § 92.112. — Earnings tax not to include deferred compensation and certain other salary reduction plans, when (Kansas City, St. Joseph and St. Louis City).
- § 92.120. — Tax rate limits (St. Louis).
- § 92.130. — Income exempt from earnings tax (St. Louis City).
- § 92.140. — Exemptions and deductions from tax may be authorized by city (St. Louis).
- § 92.150. — Net profits, how ascertained (St. Louis).
- § 92.160. — Tax ordinance to contain formulae for taxing profits of nonresidents (St. Louis).
- § 92.170. — Employers may collect tax, and allowance may be authorized (St. Louis).
- § 92.180. — Wage brackets may be established (St. Louis).
- § 92.190. — Tax ordinance not to require copies of federal or state income tax returns (St. Louis).
- § 92.200. — Amendment of charter required--present ordinance to continue.
- § 92.210. — Tax may be levied on earnings and profits (Kansas City and St. Joseph).
- § 92.220. — Income exempt from earnings tax (Kansas City and St. Joseph).
- § 92.230. — Tax rate limits (Kansas City and St. Joseph).
- § 92.240. — Net profits, how ascertained (Kansas City and St. Joseph).
- § 92.250. — Tax ordinance to contain formulae for determining profits of nonresidents and corporations (Kansas City and St. Joseph).
- § 92.260. — Deductions, exemptions and credits (Kansas City and St. Joseph).
- § 92.270. — Wage brackets may be established (Kansas City and St. Joseph).
- § 92.280. — Employers may collect tax and allowance may be authorized (Kansas City and St. Joseph).
- § 92.285. — (Transferred 1969; now 92.350)
- § 92.290. — Tax ordinance not to require copies of federal or state income tax returns (Kansas City and St. Joseph).
- § 92.300. — Amendment of charter to authorize earnings tax required, how (Kansas City and St. Joseph).
- § 92.325. — Definitions.
- § 92.327. — Convention and tourism tax, submitted to voters--rate of tax, deposit in convention tourism fund, purpose.
- § 92.329. — Voter approval of tax required.
- § 92.331. — Ballot form.
- § 92.332. — Majority vote required.
- § 92.334. — Gross receipts tax on certain businesses prohibited, when.
- § 92.336. — Revenue received from tax, distribution, requirements--neighborhood tourist development fund established, purpose.
- § 92.338. — Provisions, exemptions and confidentiality of state sales tax to apply--exemption certificates, form--collection of tax, deduction allowed for collection--refunds and penalties.
- § 92.340. — Refund or absorption of tax, prohibited.
- § 92.350. — State and political subdivisions to deduct earnings tax --compensation for collecting.
- § 92.400. — Definitions.
- § 92.402. — Tax, how imposed--rate of tax--boundary changes, procedure, effect of.
- § 92.403. — (Transferred 1973 to 92.421; repealed 1991)
- § 92.410. — Deposit of collections--public mass transportation sales tax trust fund--state to retain collection cost.
- § 92.412. — Distribution to city, when--abolition of tax--account, how closed.
- § 92.418. — Proceeds of tax, how spent--minority businesses to be given consideration for contracts--when.
- § 92.420. — Other payments by city to transportation authority permitted.
- § 92.421. — Distribution of tax to transportation authority--use of funds (Kansas City).
- § 92.700. — Provisions, how adopted.
- § 92.705. — Short title.
- § 92.710. — Definitions.
- § 92.715. — Collectors to act--redemption, interest and costs--compromise of judgment--errors, correction of.
- § 92.720. — Unredeemed lands, how proceeded against, lists--limitation on actions.
- § 92.725. — Lists, contents of.
- § 92.730. — Consolidation of pending suits--costs to be lien--defenses preserved.
- § 92.735. — Joinder of parcels, how numbered, fee.
- § 92.740. — Petition, form, contents.
- § 92.745. — Action in rem, pleadings, failure to answer, effect of.
- § 92.750. — Redemption by interested party, certificate--foreclosure sale, effect of.
- § 92.755. — Notice of foreclosure, how given, form.
- § 92.760. — Notice of filing, how made, form of.
- § 92.765. — Records of actions taken, where filed.
- § 92.770. — Attorneys, employment authorized, compensation.
- § 92.775. — Trial, evidence, judgment--severances--jury not authorized --precedence of action.
- § 92.800. — Equity rules of procedure required, exception.
- § 92.805. — Judgment, findings, effect.
- § 92.810. — Waiting period after final judgment--notice of sale to owners, form of--failure to redeem, transfer, purpose, reimbursement.
- § 92.815. — Redemption contracts, installment payments.
- § 92.820. — Sale, where held--notice, form--occupancy permit required, when.
- § 92.825. — Sale, how conducted--interest conveyed--costs, how advanced --purchase price, payable when, amount.
- § 92.830. — Sale, insufficient bid, effect.
- § 92.835. — Title, how held by reutilization authority--title, how taken by others.
- § 92.840. — Confirmation of sales, when--proceeds of sale, how applied --occupancy permit, defined, when required, effect, failure to obtain, result.
- § 92.845. — Appeals.
- § 92.850. — Deputy sheriff, authority.
- § 92.852. — Recording fee, sheriff's deed given pursuant to municipal land reutilization law, assessed when--recorded, when.
- § 92.855. — Sheriff's deed, effect of.
- § 92.860. — Fees allowable.
- § 92.863. — Costs, how apportioned--collector's fees.
- § 92.865. — Amended petition, when allowed.
- § 92.870. — Applicable provisions of general law to apply.
- § 92.875. — Land reutilization authority created, purpose.
- § 92.880. — Beneficiaries of authority--interest, how determined.
- § 92.885. — Members, appointment--vacancy, how filled.
- § 92.890. — Commissioners, organization, bond, oath.
- § 92.895. — Authority's seal, powers.
- § 92.900. — Duties of authority.
- § 92.905. — Director and employees, appointment--funds, how obtained, deposit of, audits--expenditures, how made.
- § 92.910. — Inventory of real estate required.
- § 92.915. — Accounts, how kept--expenditures, priority of.
- § 92.916. — Duties of collector--compensation (St. Louis City).
- § 92.920. — Members and employees prohibited from profiting from operations of authority, exception--penalty.