Effective - 28 Aug 2004
*135.212. Additional enterprise zones to be designated — certain zones not to expire before certain date (Linn, Macon counties). — 1. In addition to any other enterprise zones authorized in this chapter, the department of economic development shall designate one enterprise zone in any county of the third classification without a township form of government and with more than thirty-two thousand five hundred but less than thirty-two thousand six hundred inhabitants. Such enterprise zone designations shall have the same boundaries as such county, and shall only be made if the area to be included in the enterprise zone meets all the requirements of section 135.205.
2. In addition to any other enterprise zones authorized in this chapter, the department of economic development shall designate one enterprise zone that shall have boundaries that are the same as any city of the fourth classification with more than one thousand eight hundred but less than one thousand nine hundred inhabitants and located in three counties. Such enterprise zone designation shall only be made if the area that is to be included in the enterprise zone meets all the requirements of section 135.205.
3. In addition to any other enterprise zones authorized in this chapter, the department of economic development shall designate one enterprise zone that shall have boundaries that are the same as any city of the fourth classification with more than one thousand but less than one thousand one hundred inhabitants and located in any county of the third classification without a township form of government and with more than forty-one thousand one hundred but less than forty-one thousand two hundred inhabitants. Such enterprise zone designation shall only be made if the area that is to be included in the enterprise zone meets all the requirements of section 135.205.
4. In addition to any other enterprise zones authorized pursuant to this chapter, the department of economic development shall designate one enterprise zone that shall have boundaries that are the same as any county of the third classification without a township form of government and with more than thirteen thousand seventy-five but less than thirteen thousand one hundred seventy-five inhabitants. Such enterprise zone designation shall only be made if the area that is to be included in the enterprise zone meets all the requirements of section 135.205.
5. In addition to any other enterprise zones authorized in this chapter, the department of economic development shall designate one enterprise zone in the portions of any city of the fourth classification with more than three thousand eight hundred but less than four thousand inhabitants and located in more than one county and any home rule city with more than one hundred thirteen thousand two hundred but less than one hundred thirteen thousand three hundred inhabitants which include a political subdivision that receives a portion of its funding from section 163.031 and is located in part in any home rule city with more than four hundred thousand inhabitants and located in more than one county. Such enterprise zone shall only be made if the area to be included in the enterprise zone meets all the requirements of section 135.205.
6. In addition to any other enterprise zones authorized pursuant to this chapter, the department of economic development shall designate one enterprise zone that shall have boundaries that are the same as any city of the fourth classification with more than four thousand three hundred but less than four thousand five hundred located in a county of the first classification with more than ninety-three thousand eight hundred but less than ninety-three thousand nine hundred inhabitants. Such enterprise zone designation shall only be made if the area that is to be included in the enterprise zone meets all the requirements of section 135.205.
7. In addition to any other enterprise zones authorized pursuant to this chapter, the department of economic development shall designate one enterprise zone that shall have boundaries that are the same as any city of the fourth classification with more than five thousand four hundred but less than five thousand five hundred inhabitants and located in more than one county. Such enterprise zone designation shall only be made if the area that is to be included in the enterprise zone meets all the requirements of section 135.205.
8. In addition to any other enterprise zones authorized in this chapter, the department of economic development shall designate one enterprise zone that shall be located partially in any city of the fourth classification with more than twelve thousand one hundred but less than twelve thousand four hundred inhabitants and partially in any city of the fourth classification with more than nine thousand six hundred but less than nine thousand seven hundred inhabitants and shall include all area in between any city of the fourth classification with more than twelve thousand one hundred but less than twelve thousand four hundred inhabitants and any city of the fourth classification with more than nine thousand six hundred but less than nine thousand seven hundred inhabitants with specific boundaries to be determined by the department of economic development in conjunction with the governing authority of the county. Such enterprise zone designation shall only be made if the area that is to be included in the enterprise zone meets all the requirements of section 135.205.
9. In addition to any other enterprise zones authorized in this chapter, the department of economic development shall designate one enterprise zone within any county of the third classification without a township form of government and with more than thirty-one thousand but less than thirty-one thousand one hundred inhabitants. Such enterprise zone designation shall only be made if the area that is to be included in the enterprise zone meets all the requirements of section 135.205.
10. Notwithstanding the provisions of section 135.230 to the contrary, any enterprise zone designated in any county of the third classification with a township form of government and with more than thirteen thousand seven hundred but less than thirteen thousand eight hundred inhabitants or designated in any county of the third classification without a township form of government and with more than fifteen thousand seven hundred but less than fifteen thousand eight hundred inhabitants shall not expire before December 31, 2015.
11. In addition to the number of enterprise zones authorized by the provisions of sections 135.200 to 135.270, the department of economic development shall designate one such zone in every county of the third classification without a township form of government and with more than six thousand seven hundred fifty but less than six thousand eight hundred fifty inhabitants. Such designation shall only be made if the area in the county which is to be included in the enterprise zone meets all the requirements of section 135.205.
12. In addition to the number of enterprise zones authorized by the provisions of this chapter the department of economic development shall designate one such zone in every city of the fourth classification with more than thirteen thousand six hundred but less than thirteen thousand eight hundred inhabitants which shall have boundaries abutting an international airport and an interstate highway with specific boundaries to be determined by the department of economic development in conjunction with the governing authority of the city. Such designation shall only be made if the area in the city which is to be included in the enterprise zone meets all the requirements of section 135.205.
13. In addition to any other enterprise zones authorized in this chapter, the department of economic development shall designate one such zone in a city of the fourth classification with more than thirty thousand three hundred but less than thirty thousand seven hundred inhabitants. Such enterprise zone shall only be made if the area to be included in the enterprise zone meets all the requirements of section 135.205.
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(L. 2004 S.B. 1155)
*Section includes Laclede County, Richland, Crocker, Douglas County, Sugar Creek, Independence, St. Clair, Pacific, Nixa, Ozark, the area between Nixa and Ozark, Webster County, Linn County, Macon County, Shelby County, St. Ann, and Raytown.
Structure Missouri Revised Statutes
Title X - Taxation and Revenue
Section 135.010 - Definitions.
Section 135.015 - Time for filing and other procedural matters, how governed.
Section 135.020 - Credits, how applied, considered overpayment, when.
Section 135.035 - Claims for calendar year 1975 and later affected.
Section 135.096 - Long-term care insurance tax deduction, amount.
Section 135.100 - Definitions.
Section 135.115 - Vesting of tax credits, when — waiver, applicable when.
Section 135.120 - Deferment of tax credit — election — notice.
Section 135.200 - Definitions.
Section 135.204 - Contingent effective date for certain sections.
Section 135.205 - Requirements to qualify as enterprise zone.
Section 135.207 - Satellite zones may be established in certain cities or villages, requirements.
Section 135.209 - Satellite enterprise zone may be established, city of Independence.
Section 135.240 - Employees for which employer may claim training credit.
Section 135.250 - Rules authorized, procedure.
Section 135.255 - Displaced enterprise zone resident assistance, when, limitations.
Section 135.256 - Enterprise zone to be established in certain cities (Rolla).
Section 135.257 - Enterprise zone to be established in city not within a county (St. Louis).
Section 135.258 - Letter of intent required, when.
Section 135.259 - Enterprise zone designated for a certain county (Wright County)
Section 135.260 - Enterprise zone designated for a certain city (Carl Junction)
Section 135.262 - Any area meeting enterprise zone requirements shall be designated as such.
Section 135.276 - Definitions.
Section 135.277 - Taxable income of retained business facility exempt from income taxation, amount.
Section 135.279 - Tax credit, amount (Hazelwood Ford Plant) — calculation and limitations on credit.
Section 135.281 - Application for income tax refund (Hazelwood Ford Plant) — approval procedures.
Section 135.284 - Contingent expiration of certain sections.
Section 135.300 - Definitions.
Section 135.305 - Eligibility — amount of tax credit.
Section 135.307 - Credit exceeding tax, not refunded, effect.
Section 135.309 - Assignment of credit, procedure.
Section 135.311 - Application, content, filed where.
Section 135.313 - Credit for charcoal producers.
Section 135.326 - Definitions.
Section 135.329 - Credit not allowed, when.
Section 135.331 - Adopted child eighteen years of age or older, credit not allowed — exception.
Section 135.335 - Credit reduced, amount, when.
Section 135.337 - Credit not to be considered for adoption subsidy.
Section 135.339 - Rules authorized, procedure.
Section 135.350 - Definitions.
Section 135.357 - Capital gain exclusion, when.
Section 135.359 - Rules authorized, procedure.
Section 135.361 - Rules, effective, when — rules invalid and void, when.
Section 135.362 - Eligibility statement, low-income housing credit, not applicable, when.
Section 135.400 - Definitions.
Section 135.405 - Total tax credit minimum — maximum — not to limit other investments.
Section 135.416 - Investment percentage required to be spent in Missouri.
Section 135.423 - Revocation of tax credit, grounds for — procedures.
Section 135.429 - Penalties and procedural matters how determined.
Section 135.430 - Department of social services, rulemaking authority.
Section 135.432 - Rulemaking authority, procedure.
Section 135.475 - Rebuilding communities and neighborhood preservation act cited.
Section 135.478 - Definitions.
Section 135.481 - Taxpayers incurring eligible costs entitled to tax credit, amount, qualifications.
Section 135.484 - Limitation on available tax credits, allocation of available credits.
Section 135.500 - Title of law — definitions.
Section 135.505 - Funding period.
Section 135.517 - Qualified investments, requirements.
Section 135.523 - Certification revocation, application misrepresentations.
Section 135.526 - Registration of investments.
Section 135.529 - Sale or transfer of credit — rulemaking authority — administrative review.
Section 135.530 - Distressed community defined.
Section 135.562 - Principal dwellings, tax credit for renovations for disability access.
Section 135.682 - Letter rulings to be issued, procedure — letter rulings closed records.
Section 135.700 - Tax credit for grape and wine producers.
Section 135.712 - Citation of law — definitions.
Section 135.719 - Rulemaking authority.
Section 135.766 - Tax credit for guaranty fee paid by small businesses, when.
Section 135.800 - Citation — definitions.
Section 135.803 - Ineligibility based on conflict of interest, when.
Section 135.825 - Tracking system for tax credits required — exception — rulemaking authority.
Section 135.830 - Tax credit accountability act of 2004 to be in addition to existing tax laws.
Section 135.950 - Definitions.
Section 135.970 - Rulemaking authority.