Effective - 28 Aug 1992
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). — 1. Any constitutional charter city in this state which now has or may hereafter acquire a population in excess of three hundred fifty thousand inhabitants, according to the last federal decennial census, is hereby authorized, for city and local purposes, to license, tax, and regulate the occupation of merchants, manufacturers, and all businesses, avocations, pursuits, and callings that are not exempt from the payment of licenses by law and may, by ordinance, base such licenses on gross receipts, gross profits or net profits, per capita, flat fee, graduated scale based on gross or net receipts or sales, or any other method or measurement of tax or any combination thereof derived or allocable to the carrying on or conducting of any business, avocation, pursuits or callings or activities carried on in such cities.
2. The local legislative body may grant by ordinance to its administering tax official the power to adopt regulations and rules relating to any matters pertaining to the administration and enforcement of any ordinances enacted in accordance with the authority heretofore given. Copies of such regulations and rules shall be kept in the office of such tax official designated in such ordinance and shall be open to inspection by the public. Said regulations or rules may be changed or amended from time to time.
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(L. 1967 p. 170 §§ 3, 4, A.L. 1992 H.B. 1228)
Structure 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 92.020 - 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 92.050 - 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 92.089 - 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 92.329 - Voter approval of tax required.
Section 92.332 - Majority vote required.
Section 92.334 - Gross receipts tax on certain businesses prohibited, when.
Section 92.340 - Refund or absorption of tax, prohibited.
Section 92.402 - Tax, how imposed — rate of tax — boundary changes, procedure, effect of.
Section 92.412 - Distribution to city, when — abolition of tax — account, how closed.
Section 92.420 - Other payments by city to transportation authority permitted.
Section 92.421 - Distribution of tax to transportation authority — use of funds.
Section 92.700 - Provisions, how adopted.
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 92.755 - Notice of foreclosure, how given, form.
Section 92.760 - Notice of filing, how made, form of.
Section 92.770 - Attorneys, employment authorized, compensation.
Section 92.800 - Equity rules of procedure required, exception.
Section 92.805 - Judgment, findings, effect.
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 92.830 - Sale, insufficient bid, effect.
Section 92.835 - Title, how held by reutilization authority — title, how taken by others.
Section 92.850 - Deputy sheriff, authority.
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 92.910 - 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 92.930 - Sale of lands subject to covenants and easements.