Chapter

Taxation in St. Louis, Kansas City, and Certain Other Cities

Mo. Rev. Stat. § 92.010— Maximum rate of levy for general purposes — method of increase (St. Louis)
Mo. Rev. Stat. § 92.012— Sewer lateral lines connected to public lines, fee added to general tax..
Mo. Rev. Stat. § 92.020— Additional levy for library, hospital, recreational purposes authorized
Mo. Rev. Stat. § 92.030— Maximum rate of levy for municipal purposes (Kansas City)
Mo. Rev. Stat. § 92.031— Annual tax for debt service, rate — (Kansas City)
Mo. Rev. Stat. § 92.035— Additional levy for museum purposes — admission to be free, when (Kansas City)
Mo. Rev. Stat. § 92.036— Residency requirements for officers and board members of museum (Kansas City)
Mo. Rev. Stat. § 92.040— Taxation and licensing of merchants and manufacturers by certain cities,..
Mo. Rev. Stat. § 92.041— Certain property of merchants and manufacturers classified for tax purposes..
Mo. Rev. Stat. § 92.043— Lower tax levy authorized on certain property of merchants and..
Mo. Rev. Stat. § 92.045— Certain cities may license, tax and regulate manufacturers, and other..
Mo. Rev. Stat. § 92.047— Inconsistent laws repealed — certain laws declared not inconsistent (St...
Mo. Rev. Stat. § 92.050— Back tax books
Mo. Rev. Stat. § 92.060— Back taxes, how collected
Mo. Rev. Stat. § 92.070— Informality not to affect validity of books
Mo. Rev. Stat. § 92.073— Gross receipts tax — collection, cost — delinquencies — refunds (St. Louis..
Mo. Rev. Stat. § 92.074— Title of law
Mo. Rev. Stat. § 92.077— Definitions
Mo. Rev. Stat. § 92.080— Municipalities prohibited from imposing certain taxes on telecommunications..
Mo. Rev. Stat. § 92.083— Terms used in ordinances to have statutory meaning, when — existing..
Mo. Rev. Stat. § 92.086— List of municipalities with business license tax ordinances to be published..
Mo. Rev. Stat. § 92.089— Findings of general assembly — immunity for telecommunications companies, when
Mo. Rev. Stat. § 92.092— Nonseverability clause
Mo. Rev. Stat. § 92.095— Severability clause
Mo. Rev. Stat. § 92.105— Intent clause
Mo. Rev. Stat. § 92.111— Limitation on imposition of earnings tax — definitions
Mo. Rev. Stat. § 92.113— Definition of salaries, wages, commissions and other compensation
Mo. Rev. Stat. § 92.115— Constitutional charter cities — requirements — ballot language
Mo. Rev. Stat. § 92.120— Tax rate limits
Mo. Rev. Stat. § 92.125— Reduction of earnings tax, when, amount
Mo. Rev. Stat. § 92.130— Income exempt from earnings tax
Mo. Rev. Stat. § 92.140— Exemptions and deductions from tax may be authorized by city
Mo. Rev. Stat. § 92.150— Net profits, how ascertained
Mo. Rev. Stat. § 92.160— Tax ordinance to contain formulae for taxing profits of nonresidents
Mo. Rev. Stat. § 92.170— Employers may collect tax, and allowance may be authorized
Mo. Rev. Stat. § 92.180— Wage brackets may be established
Mo. Rev. Stat. § 92.190— Tax ordinance not to require copies of federal or state income tax returns
Mo. Rev. Stat. § 92.200— Amendment of charter required — present ordinance to continue
Mo. Rev. Stat. § 92.325— Definitions
Mo. Rev. Stat. § 92.327— Convention and tourism tax, submitted to voters — rate of tax, deposit in..
Mo. Rev. Stat. § 92.329— Voter approval of tax required
Mo. Rev. Stat. § 92.331— Ballot form
Mo. Rev. Stat. § 92.332— Majority vote required
Mo. Rev. Stat. § 92.334— Gross receipts tax on certain businesses prohibited, when
Mo. Rev. Stat. § 92.336— Revenue received from tax, distribution, requirements — neighborhood..
Mo. Rev. Stat. § 92.338— Provisions, exemptions and confidentiality of state sales tax to apply —..
Mo. Rev. Stat. § 92.340— Refund or absorption of tax, prohibited
Mo. Rev. Stat. § 92.350— State and political subdivisions to deduct earnings tax — compensation for..
Mo. Rev. Stat. § 92.400— Definitions
Mo. Rev. Stat. § 92.402— Tax, how imposed — rate of tax — boundary changes, procedure, effect of
Mo. Rev. Stat. § 92.410— Deposit of collections — public mass transportation sales tax trust fund —..
Mo. Rev. Stat. § 92.412— Distribution to city, when — abolition of tax — account, how closed
Mo. Rev. Stat. § 92.418— Proceeds of tax, how spent — minority businesses to be given consideration..
Mo. Rev. Stat. § 92.420— Other payments by city to transportation authority permitted
Mo. Rev. Stat. § 92.421— Distribution of tax to transportation authority — use of funds
Mo. Rev. Stat. § 92.500— Sales tax for the operation of public safety departments — ballot..
Mo. Rev. Stat. § 92.700— Provisions, how adopted
Mo. Rev. Stat. § 92.705— Short title
Mo. Rev. Stat. § 92.710— Definitions
Mo. Rev. Stat. § 92.715— Collectors to act — redemption, interest and costs — compromise of judgment..
Mo. Rev. Stat. § 92.720— Unredeemed lands, how proceeded against, lists — limitation on actions —..
Mo. Rev. Stat. § 92.725— Lists, contents of
Mo. Rev. Stat. § 92.730— Consolidation of pending suits — costs to be lien — defenses preserved
Mo. Rev. Stat. § 92.735— Joinder of parcels, how numbered, fee
Mo. Rev. Stat. § 92.740— Petition, form, contents
Mo. Rev. Stat. § 92.745— Action in rem, pleadings, failure to answer, effect of
Mo. Rev. Stat. § 92.750— Redemption by interested party, certificate — foreclosure sale, effect of —..
Mo. Rev. Stat. § 92.755— Notice of foreclosure, how given, form
Mo. Rev. Stat. § 92.760— Notice of filing, how made, form of
Mo. Rev. Stat. § 92.765— Records of actions taken, where filed — affidavit of compliance for..
Mo. Rev. Stat. § 92.770— Attorneys, employment authorized, compensation
Mo. Rev. Stat. § 92.775— Trial, evidence, judgment — severances — jury not authorized — precedence..
Mo. Rev. Stat. § 92.800— Equity rules of procedure required, exception
Mo. Rev. Stat. § 92.805— Judgment, findings, effect
Mo. Rev. Stat. § 92.810— Waiting period after final judgment — title abstract — notice of sale,..
Mo. Rev. Stat. § 92.815— Redemption contracts, installment payments
Mo. Rev. Stat. § 92.817— Foreclosure sale stayed, when — procedure
Mo. Rev. Stat. § 92.820— Sale, where held — notice, form — occupancy permit required, when
Mo. Rev. Stat. § 92.825— Sale, how conducted — interest conveyed — costs, how advanced — eligibility..
Mo. Rev. Stat. § 92.830— Sale, insufficient bid, effect
Mo. Rev. Stat. § 92.835— Title, how held by reutilization authority — title, how taken by others
Mo. Rev. Stat. § 92.840— Confirmation of sales, when, procedure — proceeds of sale, how applied —..
Mo. Rev. Stat. § 92.845— Appeals
Mo. Rev. Stat. § 92.850— Deputy sheriff, authority
Mo. Rev. Stat. § 92.852— Recording fee, sheriff's deed given pursuant to municipal land..
Mo. Rev. Stat. § 92.855— Sheriff's deed, effect of
Mo. Rev. Stat. § 92.860— Fees allowable
Mo. Rev. Stat. § 92.863— Costs, how apportioned — collector's fees
Mo. Rev. Stat. § 92.865— Amended petition, when allowed
Mo. Rev. Stat. § 92.870— Applicable provisions of general law to apply
Mo. Rev. Stat. § 92.875— Land reutilization authority created, purpose
Mo. Rev. Stat. § 92.880— Beneficiaries of authority — interest, how determined
Mo. Rev. Stat. § 92.885— Members, appointment — vacancy, how filled
Mo. Rev. Stat. § 92.890— Commissioners, organization, bond, oath
Mo. Rev. Stat. § 92.895— Authority's seal, powers
Mo. Rev. Stat. § 92.900— Duties of authority
Mo. Rev. Stat. § 92.905— Director and employees, appointment — funds, how obtained, deposit of,..
Mo. Rev. Stat. § 92.910— Inventory of real estate required
Mo. Rev. Stat. § 92.915— Accounts, how kept — expenditures, priority of
Mo. Rev. Stat. § 92.916— Duties of collector — compensation (St. Louis City)
Mo. Rev. Stat. § 92.920— Members and employees prohibited from profiting from operations of..
Mo. Rev. Stat. § 92.930— Sale of lands subject to covenants and easements