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Revised Statutes of Missouri
Title VII
Chapter 92
Mo. Rev. Stat. ch. 92
Taxation in St. Louis, Kansas City, and Certain Other Cities
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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Inconsistent laws repealed — certain laws declared not inconsistent (St. Louis City)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Terms used in ordinances to have statutory meaning, when — existing ordinances not repealed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
92.105
Intent clause
92.110
(L. 2010 Repealed by Initiative, Proposition A, November 2, 2010)
92.111
Limitation on imposition of earnings tax — definitions
92.112
(L. 2010 Repealed by Initiative, Proposition A, November 2, 2010)
92.113
Definition of salaries, wages, commissions and other compensation
92.115
Constitutional charter cities — requirements — ballot language
92.120
Tax rate limits
92.125
Reduction of earnings tax, when, amount
92.130
Income exempt from earnings tax
92.140
Exemptions and deductions from tax may be authorized by city
92.150
Net profits, how ascertained
92.160
Tax ordinance to contain formulae for taxing profits of nonresidents
92.170
Employers may collect tax, and allowance may be authorized
92.180
Wage brackets may be established
92.190
Tax ordinance not to require copies of federal or state income tax returns
92.200
Amendment of charter required — present ordinance to continue
92.210
(L. 2010 Repealed by Initiative, Proposition A, November 2, 2010)
92.220
(L. 2010 Repealed by Initiative, Proposition A, November 2, 2010)
92.230
(L. 2010 Repealed by Initiative, Proposition A, November 2, 2010)
92.240
(L. 2010 Repealed by Initiative, Proposition A, November 2, 2010)
92.250
(L. 2010 Repealed by Initiative, Proposition A, November 2, 2010)
92.260
(L. 2010 Repealed by Initiative, Proposition A, November 2, 2010)
92.270
(L. 2010 Repealed by Initiative, Proposition A, November 2, 2010)
92.280
(L. 2010 Repealed by Initiative, Proposition A, November 2, 2010)
92.285
(Transferred 1969; now 92.350)
Repealed
92.290
(L. 2010 Repealed by Initiative, Proposition A, November 2, 2010)
92.300
(L. 2010 Repealed by Initiative, Proposition A, November 2, 2010)
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)
Repealed
92.404
(Repealed L. 1991 H.B. 29 § A)
Repealed
92.406
(Repealed L. 1991 H.B. 29 § A)
Repealed
92.408
(Repealed L. 1991 H.B. 29 § A)
Repealed
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
92.414
(Repealed L. 1991 H.B. 29 § A)
Repealed
92.416
(Repealed L. 1991 H.B. 29 § A)
Repealed
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
92.500
Sales tax for the operation of public safety departments — ballot submission — use of moneys — repeal of tax, ballot language
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 — vacant land, enforcement of lien, when
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 — improved nonhomestead parcels, redeeming prior to foreclosure
92.765
Records of actions taken, where filed — affidavit of compliance for sheriff's sale, filing with court
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 — title abstract — notice of sale, provided when — failure to redeem, transfer, purpose, reimbursement
92.815
Redemption contracts, installment payments
92.817
Foreclosure sale stayed, when — procedure
92.825
Sale, how conducted — interest conveyed — costs, how advanced — eligibility to bid, requirements — 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, 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
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
92.930
Sale of lands subject to covenants and easements