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2022 Missouri Revised Statutes
Title VII - Cities, Towns and Villages
Chapter 92 - Taxation in St. Louis, Kansas City, and Certain Other Cities
- Section 92.010 - Maximum rate of levy for general purposes — method of increase (St. Louis). (8/28/1978)
- Section 92.012 - Sewer lateral lines connected to public lines, fee added to general tax levy bill (St. Louis). (8/28/1992)
- Section 92.020 - Additional levy for library, hospital, recreational purposes authorized. (8/28/1983)
- Section 92.030 - Maximum rate of levy for municipal purposes (Kansas City). (8/28/1945)
- Section 92.031 - Annual tax for debt service, rate — (Kansas City). (8/28/2000)
- Section 92.035 - Additional levy for museum purposes — admission to be free, when (Kansas City). (8/28/1991)
- Section 92.036 - Residency requirements for officers and board members of museum (Kansas City). (8/28/1977)
- Section 92.040 - Taxation and licensing of merchants and manufacturers by certain cities, exemptions. (1/1/1982)
- Section 92.041 - Certain property of merchants and manufacturers classified for tax purposes (St. Louis City). (8/28/1967)
- Section 92.043 - Lower tax levy authorized on certain property of merchants and manufacturers (St. Louis City). (8/28/1967)
- 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). (8/28/1992)
- Section 92.047 - Inconsistent laws repealed — certain laws declared not inconsistent (St. Louis City). (8/28/2009)
- Section 92.050 - Back tax books. (8/28/1949)
- Section 92.060 - Back taxes, how collected. (8/28/1939)
- Section 92.070 - Informality not to affect validity of books. (8/28/1939)
- Section 92.073 - Gross receipts tax — collection, cost — delinquencies — refunds (St. Louis City). (5/7/1985)
- Section 92.074 - Title of law. (8/28/2005)
- Section 92.077 - Definitions. (8/28/2005)
- Section 92.080 - Municipalities prohibited from imposing certain taxes on telecommunications companies. (8/28/2005)
- Section 92.083 - Terms used in ordinances to have statutory meaning, when — existing ordinances not repealed. (8/28/2005)
- Section 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. (8/28/2005)
- Section 92.089 - Findings of general assembly — immunity for telecommunications companies, when. (8/28/2005)
- Section 92.092 - Nonseverability clause. (8/28/2005)
- Section 92.095 - Severability clause. (8/28/2005)
- Section 92.105 - Intent clause. (11/2/2010)
- Section 92.111 - Limitation on imposition of earnings tax — definitions. (11/2/2010)
- Section 92.113 - Definition of salaries, wages, commissions and other compensation. (11/2/2010)
- Section 92.115 - Constitutional charter cities — requirements — ballot language. (11/2/2010)
- Section 92.120 - Tax rate limits. (8/28/1959)
- Section 92.125 - Reduction of earnings tax, when, amount. (11/2/2010)
- Section 92.130 - Income exempt from earnings tax. (8/28/1973)
- Section 92.140 - Exemptions and deductions from tax may be authorized by city. (8/28/1953)
- Section 92.150 - Net profits, how ascertained. (8/28/1953)
- Section 92.160 - Tax ordinance to contain formulae for taxing profits of nonresidents. (8/28/1953)
- Section 92.170 - Employers may collect tax, and allowance may be authorized. (1/1/1984)
- Section 92.180 - Wage brackets may be established. (8/28/1953)
- Section 92.190 - Tax ordinance not to require copies of federal or state income tax returns. (8/28/1953)
- Section 92.200 - Amendment of charter required — present ordinance to continue. (8/28/1961)
- Section 92.325 - Definitions. (8/28/1989)
- Section 92.327 - Convention and tourism tax, submitted to voters — rate of tax, deposit in convention tourism fund, purpose. (8/28/2002)
- Section 92.329 - Voter approval of tax required. (8/28/1989)
- Section 92.331 - Ballot form. (8/28/1989)
- Section 92.332 - Majority vote required. (8/28/1989)
- Section 92.334 - Gross receipts tax on certain businesses prohibited, when. (8/28/1989)
- Section 92.336 - Revenue received from tax, distribution, requirements — neighborhood tourist development fund established, purpose. (8/28/2002)
- Section 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. (8/28/2012)
- Section 92.340 - Refund or absorption of tax, prohibited. (8/28/1989)
- Section 92.350 - State and political subdivisions to deduct earnings tax — compensation for collecting. (8/28/1965)
- Section 92.400 - Definitions. (8/28/1991)
- Section 92.402 - Tax, how imposed — rate of tax — boundary changes, procedure, effect of. (8/28/2015)
- Section 92.410 - Deposit of collections — public mass transportation sales tax trust fund — state to retain collection cost. (8/28/1991)
- Section 92.412 - Distribution to city, when — abolition of tax — account, how closed. (8/28/1991)
- Section 92.418 - Proceeds of tax, how spent — minority businesses to be given consideration for contracts — when. (8/28/2003)
- Section 92.420 - Other payments by city to transportation authority permitted. (8/28/1991)
- Section 92.421 - Distribution of tax to transportation authority — use of funds. (8/28/1991)
- Section 92.700 - Provisions, how adopted. (8/28/1971)
- Section 92.705 - Short title. (8/28/1971)
- Section 92.710 - Definitions. (8/28/1989)
- Section 92.715 - Collectors to act — redemption, interest and costs — compromise of judgment — errors, correction of. (8/28/2010)
- Section 92.720 - Unredeemed lands, how proceeded against, lists — limitation on actions — vacant land, enforcement of lien, when. (8/28/2022)
- Section 92.725 - Lists, contents of. (8/28/1989)
- Section 92.730 - Consolidation of pending suits — costs to be lien — defenses preserved. (8/28/1971)
- Section 92.735 - Joinder of parcels, how numbered, fee. (8/28/1971)
- Section 92.740 - Petition, form, contents. (8/28/2022)
- Section 92.745 - Action in rem, pleadings, failure to answer, effect of. (8/28/1971)
- Section 92.750 - Redemption by interested party, certificate — foreclosure sale, effect of — improved nonhomestead parcels, redeeming prior to foreclosure. (8/28/2022)
- Section 92.755 - Notice of foreclosure, how given, form. (8/28/1971)
- Section 92.760 - Notice of filing, how made, form of. (8/28/2022)
- Section 92.765 - Records of actions taken, where filed — affidavit of compliance for sheriff's sale, filing with court. (8/28/2022)
- Section 92.770 - Attorneys, employment authorized, compensation. (8/28/2022)
- Section 92.775 - Trial, evidence, judgment — severances — jury not authorized — precedence of action. (8/28/2022)
- Section 92.800 - Equity rules of procedure required, exception. (8/28/1971)
- Section 92.805 - Judgment, findings, effect. (8/28/1971)
- Section 92.810 - Waiting period after final judgment — title abstract — notice of sale, provided when — failure to redeem, transfer, purpose, reimbursement. (8/28/2022)
- Section 92.815 - Redemption contracts, installment payments. (8/28/2022)
- Section 92.817 - Foreclosure sale stayed, when — procedure. (8/28/2022)
- Section 92.820 - Sale, where held — notice, form — occupancy permit required, when. (8/28/1984)
- Section 92.825 - Sale, how conducted — interest conveyed — costs, how advanced — eligibility to bid, requirements — purchase price, payable when, amount. (8/28/2022)
- Section 92.830 - Sale, insufficient bid, effect. (8/28/1984)
- Section 92.835 - Title, how held by reutilization authority — title, how taken by others. (8/28/2022)
- Section 92.840 - Confirmation of sales, when, procedure — proceeds of sale, how applied — occupancy permit, defined, when required, effect, failure to obtain, result — penalty for sale not confirmed, when, amount — set aside action, payment of redemption amount. (8/28/2022)
- Section 92.845 - Appeals. (8/28/1983)
- Section 92.850 - Deputy sheriff, authority. (8/28/1971)
- Section 92.852 - Recording fee, sheriff's deed given pursuant to municipal land reutilization law, assessed when — recorded, when. (8/28/2022)
- Section 92.855 - Sheriff's deed, effect of. (8/28/2022)
- Section 92.860 - Fees allowable. (8/28/1971)
- Section 92.863 - Costs, how apportioned — collector's fees. (8/28/1971)
- Section 92.865 - Amended petition, when allowed. (8/28/1971)
- Section 92.870 - Applicable provisions of general law to apply. (8/28/1971)
- Section 92.875 - Land reutilization authority created, purpose. (8/28/1971)
- Section 92.880 - Beneficiaries of authority — interest, how determined. (8/28/1971)
- Section 92.885 - Members, appointment — vacancy, how filled. (8/28/1971)
- Section 92.890 - Commissioners, organization, bond, oath. (8/28/1971)
- Section 92.895 - Authority's seal, powers. (8/28/1984)
- Section 92.900 - Duties of authority. (8/28/1984)
- Section 92.905 - Director and employees, appointment — funds, how obtained, deposit of, audits — expenditures, how made. (8/28/1971)
- Section 92.910 - Inventory of real estate required. (8/28/1971)
- Section 92.915 - Accounts, how kept — expenditures, priority of. (8/28/1984)
- Section 92.916 - Duties of collector — compensation (St. Louis City). (8/28/1979)
- Section 92.920 - Members and employees prohibited from profiting from operations of authority, exception — penalty. (8/28/1971)
- Section 92.930 - Sale of lands subject to covenants and easements. (8/28/2013)
CHAPTER CROSS REFERENCES
- Abstract of assessment, prepared for city, reimbursement of costs, 137.400
- Assessment of real and tangible personal property in St. Louis, city sales tax, Chap. 94; provisions relating to, 137.485 to 137.550
- Collector in St. Louis to collect state taxes, 52.220
- Expenses of assessment in St. Louis, one-half to be paid by state, 82.570
- Firemen's pensions, tax to be levied to pay, 87.410
- Foreclosure sale for delinquent taxes on vacant residential property, redemption barred — immediate sale on final judgment (St. Louis), 141.931
- Indebtedness, city to levy tax to pay before incurring, 95.135
- Judgment bonds, city to levy tax to pay before issuing, 95.480
- Library tax, limits, election, 182.140 to 182.150
- License collector, powers and duties, cities over 300,000, 82.310, 82.400
- Motor vehicles, municipal license tax, 301.340
- Park maintenance, tax for, 90.010
- Sale of bingo supplies exempt, 313.085
- Sales tax, St. Louis City, procedure to adopt, rate, brackets, change of boundaries, 94.510
- Sanitary drainage district, cities within to levy special drainage tax, 248.120
- School operating levy may be set by school board, when, (Kansas City), Const. Art. X, Sec. 11(g)
- Tax commission, appeals to, award of attorney fees and court costs, when, limitation, 138.434
- Tax plats, assessor to prepare in city of St. Louis, 137.220
- Taxes, installment payments in cities over 700,000, 139.050
- Transportation sales tax, Kansas City, St. Louis City and County, 94.600 to 94.655
- Urban redevelopment, limited tax relief, 353.110, 353.150
- Vending machines, sales of tangible property to owners or operators subject to sales tax, exceptions, 144.012
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