Missouri Revised Statutes
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).

Effective - 28 Aug 1978
92.010. Maximum rate of levy for general purposes — method of increase (St. Louis). — 1. Any constitutional charter cities in this state which may now have or hereafter acquire seven hundred thousand or more inhabitants may levy upon all subjects and objects of taxation a rate for general municipal purposes not to exceed the annual rate of one dollar on the one hundred dollars assessed valuation; provided, that the city of St. Louis may levy for county purposes, in addition to the municipal rate of taxation above provided, a rate not exceeding the rate which would be allowed for county purposes if said city of St. Louis were a county; provided, however, that the rate of taxation for general municipal purposes herein limited may be increased for not to exceed four years, when the rate and purpose of the increase are submitted to a vote and two-thirds of the voters voting thereon shall vote therefor, but such increase so voted shall be limited to a maximum rate of taxation not to exceed thirty cents on the one hundred dollars assessed valuation. The legislative body of any of said cities may submit the question of an increase of levy when, in the opinion of such legislative body, necessity therefor arises, and such question shall be submitted by such legislative body when petitioned therefor by the voters equaling in number one percent or more of the voters of the city voting for mayor at the last city election at which a mayor was elected.
2. The question shall be submitted in substantially the following form:
Shall there be a ______ cent increase in tax levy on one hundred dollars valuation for general municipal purposes for ______ years?
3. If such increase in levy shall be voted, then such increased levy shall be effective for the number of years designated, and no longer, but said cities, through their legislative bodies, may submit any such proposal for continuing such increase of levy at any time for like periods not to exceed four years each.
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(L. 1945 p. 1296 § 1, A.L. 1978 H.B. 971)

Structure Missouri Revised Statutes

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).

Section 92.012 - Sewer lateral lines connected to public lines, fee added to general tax levy bill (St. Louis).

Section 92.020 - Additional levy for library, hospital, recreational purposes authorized.

Section 92.030 - Maximum rate of levy for municipal purposes (Kansas City).

Section 92.031 - Annual tax for debt service, rate — (Kansas City).

Section 92.035 - Additional levy for museum purposes — admission to be free, when (Kansas City).

Section 92.036 - Residency requirements for officers and board members of museum (Kansas City).

Section 92.040 - Taxation and licensing of merchants and manufacturers by certain cities, exemptions.

Section 92.041 - Certain property of merchants and manufacturers classified for tax purposes (St. Louis City).

Section 92.043 - Lower tax levy authorized on certain property of merchants and manufacturers (St. Louis City).

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).

Section 92.047 - Inconsistent laws repealed — certain laws declared not inconsistent (St. Louis City).

Section 92.050 - Back tax books.

Section 92.060 - Back taxes, how collected.

Section 92.070 - Informality not to affect validity of books.

Section 92.073 - Gross receipts tax — collection, cost — delinquencies — refunds (St. Louis City).

Section 92.074 - Title of law.

Section 92.077 - Definitions.

Section 92.080 - Municipalities prohibited from imposing certain taxes on telecommunications companies.

Section 92.083 - Terms used in ordinances to have statutory meaning, when — existing ordinances not repealed.

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.

Section 92.089 - Findings of general assembly — immunity for telecommunications companies, when.

Section 92.092 - Nonseverability clause.

Section 92.095 - Severability clause.

Section 92.105 - Intent clause.

Section 92.111 - Limitation on imposition of earnings tax — definitions.

Section 92.113 - Definition of salaries, wages, commissions and other compensation.

Section 92.115 - Constitutional charter cities — requirements — ballot language.

Section 92.120 - Tax rate limits.

Section 92.125 - Reduction of earnings tax, when, amount.

Section 92.130 - Income exempt from earnings tax.

Section 92.140 - Exemptions and deductions from tax may be authorized by city.

Section 92.150 - Net profits, how ascertained.

Section 92.160 - Tax ordinance to contain formulae for taxing profits of nonresidents.

Section 92.170 - Employers may collect tax, and allowance may be authorized.

Section 92.180 - Wage brackets may be established.

Section 92.190 - Tax ordinance not to require copies of federal or state income tax returns.

Section 92.200 - Amendment of charter required — present ordinance to continue.

Section 92.325 - Definitions.

Section 92.327 - Convention and tourism tax, submitted to voters — rate of tax, deposit in convention tourism fund, purpose.

Section 92.329 - Voter approval of tax required.

Section 92.331 - Ballot form.

Section 92.332 - Majority vote required.

Section 92.334 - Gross receipts tax on certain businesses prohibited, when.

Section 92.336 - Revenue received from tax, distribution, requirements — neighborhood tourist development fund established, purpose.

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.

Section 92.340 - Refund or absorption of tax, prohibited.

Section 92.350 - State and political subdivisions to deduct earnings tax — compensation for collecting.

Section 92.400 - Definitions.

Section 92.402 - Tax, how imposed — rate of tax — boundary changes, procedure, effect of.

Section 92.410 - Deposit of collections — public mass transportation sales tax trust fund — state to retain collection cost.

Section 92.412 - Distribution to city, when — abolition of tax — account, how closed.

Section 92.418 - Proceeds of tax, how spent — minority businesses to be given consideration for contracts — when.

Section 92.420 - Other payments by city to transportation authority permitted.

Section 92.421 - Distribution of tax to transportation authority — use of funds.

Section 92.500 - Sales tax for the operation of public safety departments — ballot submission — use of moneys — repeal of tax, ballot language.

Section 92.700 - Provisions, how adopted.

Section 92.705 - Short title.

Section 92.710 - Definitions.

Section 92.715 - Collectors to act — redemption, interest and costs — compromise of judgment — errors, correction of.

Section 92.720 - Unredeemed lands, how proceeded against, lists — limitation on actions — vacant land, enforcement of lien, when.

Section 92.725 - Lists, contents of.

Section 92.730 - Consolidation of pending suits — costs to be lien — defenses preserved.

Section 92.735 - Joinder of parcels, how numbered, fee.

Section 92.740 - Petition, form, contents.

Section 92.745 - Action in rem, pleadings, failure to answer, effect of.

Section 92.750 - Redemption by interested party, certificate — foreclosure sale, effect of — improved nonhomestead parcels, redeeming prior to foreclosure.

Section 92.755 - Notice of foreclosure, how given, form.

Section 92.760 - Notice of filing, how made, form of.

Section 92.765 - Records of actions taken, where filed — affidavit of compliance for sheriff's sale, filing with court.

Section 92.770 - Attorneys, employment authorized, compensation.

Section 92.775 - Trial, evidence, judgment — severances — jury not authorized — precedence of action.

Section 92.800 - Equity rules of procedure required, exception.

Section 92.805 - Judgment, findings, effect.

Section 92.810 - Waiting period after final judgment — title abstract — notice of sale, provided when — failure to redeem, transfer, purpose, reimbursement.

Section 92.815 - Redemption contracts, installment payments.

Section 92.817 - Foreclosure sale stayed, when — procedure.

Section 92.820 - Sale, where held — notice, form — occupancy permit required, when.

Section 92.825 - Sale, how conducted — interest conveyed — costs, how advanced — eligibility to bid, requirements — purchase price, payable when, amount.

Section 92.830 - Sale, insufficient bid, effect.

Section 92.835 - Title, how held by reutilization authority — title, how taken by others.

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 redemp...

Section 92.845 - Appeals.

Section 92.850 - Deputy sheriff, authority.

Section 92.852 - Recording fee, sheriff's deed given pursuant to municipal land reutilization law, assessed when — recorded, when.

Section 92.855 - Sheriff's deed, effect of.

Section 92.860 - Fees allowable.

Section 92.863 - Costs, how apportioned — collector's fees.

Section 92.865 - Amended petition, when allowed.

Section 92.870 - Applicable provisions of general law to apply.

Section 92.875 - Land reutilization authority created, purpose.

Section 92.880 - Beneficiaries of authority — interest, how determined.

Section 92.885 - Members, appointment — vacancy, how filled.

Section 92.890 - Commissioners, organization, bond, oath.

Section 92.895 - Authority's seal, powers.

Section 92.900 - Duties of authority.

Section 92.905 - Director and employees, appointment — funds, how obtained, deposit of, audits — expenditures, how made.

Section 92.910 - Inventory of real estate required.

Section 92.915 - Accounts, how kept — expenditures, priority of.

Section 92.916 - Duties of collector — compensation (St. Louis City).

Section 92.920 - Members and employees prohibited from profiting from operations of authority, exception — penalty.

Section 92.930 - Sale of lands subject to covenants and easements.